CSSF Publishes Guidance on COREP and FINREP Reporting
CSSF published Version 6.0 of the additional guidance on specific aspects of COREP and FINREP reporting by credit institutions. This version contains additional guidance for templates COREP C 33.00, FINREP F 13.00, and FINREP F 18.00. It also includes translated section, in English, on FINREP F 22, which covers information on asset management functions, custody, and other service functions.
The semi-annual COREP C 33.00 reporting template is related to the General Government exposures by country of the counterparty. EBA has introduced this template as of reference date March 31, 2018 (taxonomy 2.7) and the template intended to offer an overview of the exposures toward General Governments. Additionally, FINREP templates F 13.00 and F 18.00 address collateral and financial guarantees received on loans and advances. The guidance provided in the document is not intended as an interpretation of the EBA implementing technical standards on supervisory reporting. The information disclosed by the CSSF in this document takes into consideration the guidance provided by the EBA questions and answers (Q&A) so far; nonetheless, EBA could adopt a different position in the future answers to Q&A, which may result in the need to amend this document accordingly.
Related Link: Additional Guidance, Version 6.0
Keywords: Europe, Luxembourg, Banking, Reporting, COREP, FINREP, Loan Guarantee, EBA, CSSF
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