EBA Publishes Phase 2 of Technical Package on Reporting Framework 2.10

The amendments to the reporting framework will apply from different reference dates due to different application dates of the underlying regulatory requirements. This reporting framework 2.10 includes new FINREP reporting of COVID-19 measures and new COVID-19 taxonomy with four entry points: covid19_con_gaap, covid19_con_ifrs, covid19_ind_gaap, and covid19_ind_ifrs. The EBA guidelines on reporting and disclosures related to COVID-19 measures, which have been incorporated into this version of the reporting framework, were published on June 04, 2020 and have been applicable since June 30, 2020.

The updated implementing technical standards on supervisory benchmarking of internal models will be applicable from December 31, 2020 (IMV from September 2020). The updates to the Supervisory Benchmarking Portfolio (SBP) framework include addition of four new templates (C 111, C112, C 113, and C 114) to deal with the benchmarking of valuation models under IFRS 9, now a part of the SBP CR module. Moreover, minor amendments have been introduced to the DPM, validation rules, and XBRL taxonomies for reporting on resolution planning as well as reporting on funding plans, which become applicable from December 2020.

Related Links

• Press Release
• Reporting Framework 2.10
  
• Reporting on COVID Measures (ZIP)
• Reporting on Internal Model Benchmarking (ZIP)
• Information on Resolution Reporting (ZIP)
• Templates and Instructions on Funding Plans (ZIP)
  
• DPM Query Tools

Keywords: Europe, EU, Banking, Reporting, Basel, COVID-19, Framework 2.10, Benchmarking Internal Models, Resolution Planning, Funding Plans, Taxonomy, DPM, Phase 2, Validation Rules, EBA