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    EBA Updates the Guides on Supervisory Data in Light of IFRS 9 Changes

    June 25, 2018

    EBA updated the methodological guide and the guidance note on supervisory data, in light of IFRS 9 changes introduced with the EBA reporting framework version 2.7 from reference date March 2018. The methodological guide of EBA covers on how to compile risk indicators and detailed risk analysis tools (DRATs) while the guidance note covers compiling IMF financial soundness indicators (FSIs) with EBA implementing technical standards (ITS) data. Both these documents provide useful insights on how to explore supervisory data available through the EBA reporting framework.

    The methodological guide on risk indicators and DRATs now includes updated formulas and guidance in light of IFRS 9 changes introduced with the EBA reporting framework version 2.7 from reference date March 2018. The primary purpose of this guide is to serve the EBA compilers of risk indicators and internal users by presenting the risk indicators and the DRATs. It thus provide guidance on the concepts, data sources, and techniques for computing these indicators and addresses methodological factors that may assist in the accurate interpretation and use of these indicators. The guide fosters transparency on the computation methodology, with regard to the indicators used in the context of the EBA official publications such as the EBA risk assessment report and risk dashboard. 

    The guidance note on how to compute IMF FSIs using the EBA ITS data has been also updated to cater to the changes related to IFRS 9. Apart from the IFRS 9-related developments, additional guidance on how to compute IMF FSIs has been included. The guidance note aims to assist competent authorities in compiling IMF FSIs for deposit takers by using the statistical input derived from the EBA ITS on supervisory reporting. Authorities are encouraged to use this guidance, along with the comprehensive mapping between the FSI forms and the EBA ITS templates, to foster harmonized FSI reporting by the authorities in the European economic area. 

     

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    Keywords: Europe, EU, Banking, IFRS 9, Supervisory Data, DRATs, FSI, Reporting, EBA

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