Prudential reporting covers the regulatory submissions banks make to demonstrate capital adequacy, liquidity, and risk management to the EBA, ECB, PRA, and other competent authorities. This section explains the core templates and frameworks – COREP for capital, FINREP for financial reporting, LCR and NSFR for liquidity, large exposures, IRRBB, and Pillar 3 disclosures. You’ll also find practical guides to ICAAP/ILAAP, MREL, the CRR3 changes landing in 2026, and ongoing EBA reporting framework updates (4.x DPM packages). Articles are aimed at reporting teams at banks and credit institutions, with step-by-step explanations of what to file, when, and what supervisors actually look for. Start with the COREP reporting guide or the FINREP guide if you’re new to prudential reporting.
For the 2026 collection cycle, the Single Resolution Board is retiring the resolution templates that banks have filed for the best part of a decade. From this cycle, the SRB’s annual resolution-planning collection uses two reporting modules, RESOL 1 and RESOL 2, built on the revised Implementing Technical Standards in Commission Implementing Regulation (EU) 2025/2303….
UK FINREP is supervisory financial reporting governed by the Reporting (CRR) Part of the PRA Rulebook. That Part applies to CRR firms and CRR consolidation entities; Article 430(3) sets financial-information requirements for firms within that provision, while Chapters 5A-5F set additional requirements for reduced FINREP firms. For FINREP data items required under Article 430(3) together…
The ESPREP-STT reporting template that Luxembourg banks filed for years now sits in the CSSF archive. Circular CSSF 08/338, the instrument behind it, and the ESPREP-STT workbook itself have both been archived since 6 August 2025, and the CSSF catalogue records the circular as repealed. What that return measured, the interest rate risk in the…
Once a year, credit institutions within scope report the CSSF’s B 2.5 national return. The survey uses sub-template B 2.5 B for staff expenses and sub-template B 2.5 E for taxes, with B 2.5 E populated only in accounting version L. The CSSF calls the pair its Survey on staff expenses and taxes. The tables…
On 14 September 2026 the Magyar Nemzeti Bank (MNB) promulgated two reporting amendments with different commencement and application rules. Decree 32/2026 enters into force on 1 October 2026. Most of Decree 33/2026 entered into force on 15 September 2026, while specified quarterly reporting changes under 33/2026 apply first to the third quarter of 2026. These…
On 15 September 2026 the Bank of England published Statistical Notice 2026/08, changing the criteria that decide which banks and building societies file the Balance Sheet return, Form BT, each month instead of once a quarter. The change is narrow on paper and material in the reporting calendar: a firm that files Form BT monthly…
KOFS and KOFC were Finanstilsynet’s FIONA compilation names for individual and consolidated COREP own-funds reporting. The last reference period for those FIONA compilations was 31 December 2025; from the 31 March 2026 reference period, the e-Reg reporting module is COREPOF, with reporting level IND for individual reporting and CON for consolidated reporting. COREP is the…
On 14 September 2026, the European Banking Authority updated its validation-rule files and published a small validation package for its reporting frameworks. The EBA taxonomy is primarily intended for data transmission between competent authorities and the EBA; institutions submit supervisory information to their competent authorities, which determine the technical collection arrangements they apply. The EBA’s…
On 10 September 2026 APRA released a revised package of draft reporting standards to implement the Australian Government’s Retirement Reporting Framework, and reopened consultation with submissions due by 9 October 2026. For a superannuation trustee, the practical question is which data fields land on the build backlog, and when. APRA says the first collection period…
On 10 September 2026 the Riksbank decided to leave the Swedish countercyclical capital buffer at 2 per cent, the level it treats as neutral; the decision was published on 11 September. For a reporting team the headline is that the Swedish rate is unchanged at 2 per cent, so this decision itself does not introduce…