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…
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…
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…