May 31, 2019

ECB published the second edition of the AnaCredit reporting manual, along with the examples of complete reports. The AnaCredit reporting manual has been updated to incorporate the additional explanations provided in the questions and answers (Q&As) published between July 2017 and December 2018. The updated manual also incorporates a number of adjustments to address previous inconsistencies.

The manual has been restructured and streamlined, with some explanatory paragraphs having been moved to different parts of the manual and with cross-references having been added to facilitate consistency and readability. Moreover, references to the implementing technical standards on supervisory reporting have been updated throughout the manual to keep them in line with the amendments to Commission Implementing Regulation (EU) No 680/2014. To help trace where amendments other than additional cross-references or minor textual adjustments have been made throughout the text, changes are indicated in the margin of the document, with a brief explanation.

The manual provides detailed information and guidance on AnaCredit reporting requirements. Its overall objective is to ensure consistent and effective application across the euro area of the AnaCredit statistical framework, as set out in Regulation (EU) 2016/867 of May 2016 (ECB/2016/13). The manual is made up of three parts:

  • Part I explains the general AnaCredit methodology and provides information on the reporting population and on setting up the reporting, including a general description of the underlying data model. Amendments in Part I include integration of thirteen Q&As with the intent to considerably improve the understanding of the reporting requirements. The areas of national discretion have been complemented and respective references to the AnaCredit Regulation have been added as part of the update. The section on the Annexes has been expanded with additional information relevant for reporting agents; also, new sections on the complementary Q&A process and the AnaCredit validation checks have been added. Furthermore, the guidance on the reporting period has been replaced with explanations of extended quarter-end reporting and several clarifications and new examples have been added.
  • Part II describes all data sets and data attributes of AnaCredit data collection in detail and provides specific reporting instructions. Amendments in Part II incorporate content of 58 relevant Q&As that have been published between July 2017 and December 2018. In addition, the guidance on special reporting values has been consolidated in one place in Part II, the references to the implementing technical standards have been updated, and certain definitions have been added in line with the Capital Requirements Regulation (CRR) and the implementing technical standards. Also, the information on foreign branches and special funds as counterparties under AnaCredit has been consolidated.
  • Part III presents selected case studies and scenarios that require more in-depth explanations. Amendments in Part III include integration of four Q&As into the text and consolidation of clarifications on off-balance-sheet exposures in Part III, which deals specifically with credit cross-limit structures, multi-debtor/product structures, and off-balance-sheet exposures. Also, the clarifications regarding instruments subject to securitization have been enhanced and the examples of complete reports have been revised to remove inconsistencies.

 

Related Links

Keywords: Europe, EU, Banking, AnaCredit, Reporting, Report Examples, Reporting Manual, Q&A, ECB

Related Articles
News

BIS Report Discusses Regulatory Issues Related to Big Techs in Finance

BIS has pre-released a chapter of the BIS Annual Economic Report; this chapter focuses on the risks and opportunities presented by large technology firms in the financial services sector.

June 23, 2019 WebPage Regulatory News
News

IOSCO Report Examines Liquidity in Corporate Bond Markets

IOSCO published a report that examines the factors affecting liquidity, under stressed conditions, in the secondary corporate bond markets.

June 21, 2019 WebPage Regulatory News
News

FED Publishes Results of the 2019 Stress Tests for Banks

FED published a report presenting results of the Dodd-Frank Act Stress Test (DFAST) exercise for 2019.

June 21, 2019 WebPage Regulatory News
News

BCBS Report Examines Global Pillar 2 Supervisory Review Practices

BCBS published a report that examines the Pillar 2 supervisory review practices and approaches in Basel member jurisdictions.

June 21, 2019 WebPage Regulatory News
News

IASB Publishes Work Plan and Meeting Updates for June 2019

IASB published an updated work plan and a summary of its June meeting, which presents preliminary decisions of the Board.

June 21, 2019 WebPage Regulatory News
News

HKMA Publishes Banking Exposure Limits Code Under Banking Ordinance

HKMA issued a circular to all authorized institutions informing that the Banking (Exposure Limits) Code has been published in the Gazette on June 21, 2019.

June 21, 2019 WebPage Regulatory News
News

OSFI Proposes Guideline on Internal Model Oversight for Insurers

OSFI proposed the draft guideline E-25 on the internal model oversight framework for federally regulated property and casualty (P&C) insurance companies.

June 21, 2019 WebPage Regulatory News
News

EBA Single Rulebook Q&A: Third Update for June 2019

Under the Single Rulebook question and answer (Q&A) updates for this week, EBA published one answer regarding the calculation of institution-specific countercyclical capital buffer rates.

June 21, 2019 WebPage Regulatory News
News

BCBS Publishes Summary of the Meeting in June 2019

BCBS published a summary of its June meeting in Basel.

June 20, 2019 WebPage Regulatory News
News

OCC Bulletin on Risk Management Guidance for Home Mortgage Lending

OCC published Bulletin 2019-28 on risk management guidance for higher-loan-to-value (LTV) lending activities in communities targeted for revitalization.

June 19, 2019 WebPage Regulatory News
RESULTS 1 - 10 OF 3298