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…
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 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…
The Law of 17 July 2026 was published in the Journal officiel of the Grand Duchy of Luxembourg (Memorial A no. 386) on 30 July 2026. It inserts rules allowing specified writs, appeal documents and petitions to be filed with the court registry by electronic mail in proceedings governed by the Commercial Code and the…
The EBA published a draft technical package for version 4.4 of its reporting and disclosure framework on 24 July 2026, and the comment window is short: feedback on the package and the accompanying glossary closes on 24 August 2026. This early release of the EBA reporting framework 4.4 is a feedback-stage view of the Data…
On 21 July 2026, the CSSF updated its COFREP guidance workbook to add the EBA small validation rules package dated 10 June 2026. The workbook states that this package applies to credit institution reports submitted to the CSSF from 15 July 2026. It identifies the applicable EBA package and links to the EBA source material;…
For annual reporting periods beginning on or after 1 January 2027, IFRS reporters must apply IFRS 18 unless they adopt it earlier. On the supervisory-reporting side, the affected population is the institutions inside FINREP’s IFRS scope under Article 430(3) or (4) of the Capital Requirements Regulation (CRR), not every bank that happens to use IFRS…
On 2 July 2026 the European Banking Authority published the EBA Pillar 3 peer review of how competent authorities supervise Pillar 3 disclosures. Six supervisors were assessed against four benchmarks, and their scores ran the full length of the scale, from fully applied to not applied. For a reporting team the spread is the story:…
An EBA validation rules update your engine misses can do real damage. A deactivated rule that keeps running locally can block a submission the supervisor would have accepted, send your team chasing a data point that was never wrong, and burn hours close to a remittance date that does not move. The mirror failure is…
The 2027 EU-wide stress test will not be run by your reporting team. The data behind it will be. When the European Banking Authority published its draft methodology on 11 June 2026, it told banks something easy to miss under the word “simplification”: more of the exercise is set to run off your regular supervisory…