prudential reporting

  • Basel III Implementation by 2027: What the BCBS Tally Leaves Out

    The Basel Committee on Banking Supervision (BCBS) reported on 5 October 2026 that three quarters of its 27 member jurisdictions have published rules adopting the final Basel III standards, and that almost all of them have publicly announced that banks must apply Basel III by April 2027 or earlier. The figures come from the Committee’s…

  • CSSF Table B 2.4 Reporting: Participations and Subordinated Loans

    CSSF Table B 2.4 reporting changed shape in November 2025. The CSSF reissued the instructions for the table that records a Luxembourg credit institution’s participating interests and subordinated loans line by line, and the reporting workbook now carries columns and portfolio breakdowns that were not in the earlier version. For the 31 December 2025 reference…

  • PRA Branch Return: Half-Yearly Reporting for UK Bank Branches

    The PRA Branch Return is the half-yearly return through which a UK branch of a non-UK bank tells the Prudential Regulation Authority what it is doing in the United Kingdom. From the 30 June 2026 reference date, in-scope firms complete a revised version of the form (template version 1.2), the product of policy statement PS6/25,…

  • APRA Retirement Reporting Framework: New Super Data From 2027

    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…

  • Swedish Countercyclical Capital Buffer: Riksbank Holds at 2%

    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…

  • Standardrapport (STND) Reporting in Sweden: The Quarterly FI Filing

    Swedish credit institutions, investment firms and the branches and groups within section 1 of FFFS 2014:14 are subject to the Standardrapport (STND) in applicable parts, unless Finansinspektionen grants an exemption under section 4; from the reference date 31 March 2026 the filing uses the amended form. Finansinspektionen’s regulation FFFS 2014:14, on the reporting of quarterly…

  • CSSF Prudential Reporting for PIs, EMIs and CASPs: The Move to eDesk

    From 1 April 2027, a Luxembourg payment institution or electronic money institution still using the current Excel-based reporting process, or a crypto-asset service provider authorised under Article 63 of MiCAR, must submit the reports covered by the new CSSF prudential reporting framework through eDesk; the previous reporting process for those reports will be discontinued. On…

  • APRA Acts on ING Australia: APS 210 Liquidity Breach Lessons

    On 3 September 2026, the Australian Prudential Regulation Authority (APRA) imposed licence conditions on ING Bank Australia Limited (ING Australia), raised the bank’s minimum liquidity requirement and applied a $50 million operational risk capital add-on. The trigger was a multi-year overstatement of the bank’s Liquidity Coverage Ratio (LCR). ING Australia had been reporting an LCR…

  • EBA Operational Risk RTS: The 31 December 2026 Consultation Deadline

    On 26 August 2026 the European Banking Authority opened a four-month consultation on draft Regulatory Technical Standards that will spell out, article by article, the operational risk management framework every institution subject to the Capital Requirements Regulation has to run. The mandate sits in Article 323(2) of Regulation (EU) No 575/2013 (the CRR), as amended…

  • HKMA D-SIB Designation 2025: Five Banks, HLA Buckets Unchanged

    On 31 December 2025 the Hong Kong Monetary Authority completed its annual assessment and confirmed the list of authorized institutions designated as domestic systemically important banks. The HKMA D-SIB designation for 2026 names the same five institutions as a year earlier, and it leaves their Higher Loss Absorbency (HLA) requirements at the levels each already…