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EBA CRD IV Data Point Model Summary

Core Content Overview

The document outlines the CRD IV Data Point Model, which is a framework used by the European Banking Authority (EBA) for reporting by banks in the European Union. This model is divided into two main components: COREP (Capital Requirements Reporting) and FINREP (Financial Reporting). Each section contains specific tables that provide data points for regulatory reporting purposes.

Main Views

COREP (Capital Requirements Reporting)

• Capital Adequacy Reports
  • CA 1: Capital Adequacy - Own funds definition. Contains 97 data cells, 13 dimensions.
  • CA 2: Capital Adequacy - Risk Exposure Amounts. Contains 74 data cells.
  • CA 3: Capital Adequacy - Ratios. Contains 6 data cells, 3 dimensions.
  • CA 4: Capital Adequacy - Memorandum Items. Contains 76 data cells, 6 dimensions.
  • CA 5.01: Transitional provisions: Summary. Contains 36 data cells, 4 dimensions.
  • CA 5.02: Grandfathered instruments constituting State aid. Contains 3 data cells, 4 dimensions.
  • CA 5.03: Grandfathered instruments not constituting State aid. Contains 30 data cells, 6 dimensions.
  • CA 5.04: Recognition in consolidated Common Equity Tier 1 capital of instruments not qualifying as minority interests. Contains 7 data cells, 4 dimensions.
  • CA 5.05a: Recognition in consolidated own funds of minority interests and qualifying Additional Tier 1 and Tier 2 capital. Contains 9 data cells, 4 dimensions.
  • CA 5.05b: Adjustments to the above. Contains 3 data cells, 5 dimensions.
  • CA 5.06: Adjustments to unrealised losses and gains measured at fair value. Contains 9 data cells, 4 dimensions.
  • CA 5.07a: Adjustments to deductions due to losses for the current financial year. Contains 15 data cells, 4 dimensions.
  • CA 5.07b: Adjustments to deductions from CET1 items (excluding losses for the current year and 10% and 15% thresholds). Contains 153 data cells, 6 dimensions.
  • CA 5.08a: Adjustments to deductions from CET1 items included in 10% and 15% thresholds. Totals. Contains 20 data cells, 4 dimensions.
  • CA 5.08b: Adjustments to deductions from CET1 items included in 10% and 15% thresholds. Deferred tax assets. Contains 10 data cells, 4 dimensions.
  • CA 5.08c: Adjustments to deductions from CET1 items included in 10% and 15% thresholds. CET1 instruments of relevant entities where the institution has a significant investment. Contains 36 data cells, 6 dimensions.
  • CA 5.09: Adjustments to deductions from AT1 items. Contains 57 data cells, 96 grey cells, 6 dimensions.
  • CA 5.10: Adjustments to deductions from T2 items. Contains 57 data cells, 96 grey cells, 6 dimensions.
  • CA 5.11: Additional filters and deductions. Contains 612 data cells, 6 dimensions.

FINREP (Financial Reporting)

• Balance Sheet and Income Statement Reports
  • FT 01.01: Balance Sheet Statement / Assets. Contains 59 data cells, 4 dimensions.
  • FT 01.02: Balance Sheet Statement / Liabilities. Contains 41 data cells, 4 dimensions.
  • FT 01.03: Balance Sheet Statement / Equity. Contains 42 data cells, 4 dimensions.
  • FT 02.00: Income Statement. Contains 75 data cells, 6 dimensions.
  • FT 03.01: Demand deposits and cash equivalents. Contains 15 data cells, 5 dimensions.
  • FT 03.02: Financial assets held for trading. Contains 31 data cells, 5 dimensions.
  • FT 03.03: Trading financial assets. Contains 31 data cells, 5 dimensions.
  • FT 03.04: Financial assets designated at fair value through profit or loss. Contains 37 data cells, 5 dimensions.
  • FT 03.05: Available-for-sale financial assets. Contains 76 data cells, 6 dimensions.
  • FT 03.06: Non-trading non-derivative financial assets measured at a cost-based method. Contains 33 data cells, 5 dimensions.
  • FT 03.07: Non-trading non-derivative financial assets measured at fair value to equity. Contains 33 data cells, 5 dimensions.
  • FT 03.08: Loans and receivables and held-to-maturity investments. Contains 138 data cells, 7 dimensions.
  • FT 03.09: Non-trading debt instruments measured at a cost-based method. Contains 80 data cells, 7 dimensions.
  • FT 03.10: Other non-trading non-derivative financial assets. Contains 19 data cells, 6 dimensions.
  • FT 04.01: Financial assets subject to impairment that are past due or impaired. Contains 380 data cells, 116 grey cells, 10 dimensions.
  • FT 04.02: Financial assets non-subject to impairment that are past due. Contains 48 data cells, 16 grey cells, 7 dimensions.
  • FT 05.00: Financial liabilities by product and by counterparty. Contains 210 data cells, 150 grey cells, 6 dimensions.
  • FT 05.00.b: Additional breakdown of financial liabilities. Contains 5 data cells, 1 grey cell, 4 dimensions.
  • FT 06.01: Off-balance sheet items subject to credit risk: Loan commitments, financial guarantees and other commitments given. Contains 24 data cells, 5 dimensions.
  • FT 06.02: Loan commitments, financial guarantees and other commitments received. Contains 21 data cells, 4 dimensions.
  • FT 07.00: Derivatives held for trading. Contains 96 data cells, 96 grey cells, 8 dimensions.
  • FT 08.00: Derivatives - Hedge accounting. Contains 160 data cells, 158 grey cells, 8 dimensions.
  • FT 09.00: Breakdown of Loans and advances by product. Contains 75 data cells, 13 grey cells, 6 dimensions.
  • FT 10.01: Geographical breakdown of financial exposures subject to credit risk by residence of the counterparty. Contains 181 data cells, 35 grey cells, 9 dimensions.
  • FT 10.02: Breakdown of loans and advances to non-financial corporations by NACE codes. Contains 42 data cells, 21 grey cells, 6 dimensions.
  • FT 10.03: Geographical breakdown of debt securities held from general governments by residence of the counterparty. Contains 54 data cells, 7 dimensions.
  • FT 11.01: Impairment on financial and non-financial assets. Contains 31 data cells, 37 grey cells, 7 dimensions.
  • FT 11.01.b: Additional breakdown of impairment on financial and non-financial assets. Contains 11 data cells, 5 dimensions.
  • FT 11.02: Movements in allowances for credit losses and impairment of equity instruments. Contains 511 data cells, 20 grey cells, 7 dimensions.
  • FT 12.00: Financial assets pledged as collateral: derecognition and financial liabilities associated with transferred financial assets. Contains 230 data cells, 150 grey cells, 5 dimensions.
  • FT 12.00.b: Additional breakdown of financial assets pledged as collateral. Contains 152 data cells, 76 grey cells, 6 dimensions.
  • FT 13.00: Fair value hierarchy: financial instruments at fair value. Contains 185 data cells, 112 grey cells, 5 dimensions.
  • FT 14.01: Geographical breakdown of assets by residence of the counterparty. Contains 164 data cells, 5 dimensions.
  • FT 14.02: Geographical breakdown of liabilities by residence of the counterparty. Contains 104 data cells, 5 dimensions.
  • FT 14.03: Geographical breakdown of main income statement items by residence of the counterparty. Contains 6 data cells, 5 dimensions.
  • FT 14.04: Geographical breakdown of assets by location of the activities. Contains 106 data cells, 5 dimensions.
  • FT 14.05: Geographical breakdown of liabilities by location of the activities. Contains 66 data cells, 5 dimensions.
  • FT 14.06: Geographical breakdown of main income statement items by location of the activities. Contains 62 data cells, 6 dimensions.
  • FT 15.00: Off-balance sheet activities: Interests in unconsolidated structured entities. Contains 7 data cells, 4 dimensions.
  • FT 15.00.b: Additional breakdown of off-balance sheet activities. Contains 33 data cells, 6 dimensions.
  • FT 16.00: Related parties: amounts payable to and amounts receivable from. Contains 70 data cells, 5 dimensions.
  • FT 17.01: Interest income and expenses by instrument and counterparty. Contains 30 data cells, 26 grey cells, 6 dimensions.
  • FT 17.01.b: Additional breakdown of interest income and expenses. Contains 2 data cells, 4 dimensions.
  • FT 17.02: Realised gains and losses on financial assets and liabilities not measured at fair value through profit or loss by instrument. Contains 18 data cells, 5 dimensions.
  • FT 17.03: Gains and losses on financial assets and liabilities held for trading by instrument. Contains 9 data cells, 5 dimensions.
  • FT 17.04: Gains and losses on financial assets and liabilities held for trading by risk. Contains 7 data cells, 5 dimensions.
  • FT 17.05: Gains and losses on financial assets and liabilities designated at fair value through profit or loss by instrument. Contains 21 data cells, 5 dimensions.
  • FT 17.05.b: Additional breakdown of gains and losses. Contains 7 data cells, 4 dimensions.
  • FT 17.06: Gains and losses from hedge accounting. Contains 10 data cells, 3 dimensions.
  • FT 18.00: Fee and commission income and expenses by activity. Contains 30 data cells, 5 dimensions.
  • FT 19.00: Statement of comprehensive income. Contains 34 data cells, 2 grey cells, 7 dimensions.
  • FT 20.01: Statement of changes in equity. Contains 153 data cells, 99 grey cells, 5 dimensions.
  • FT 20.02: Capital by counterparty. Contains 7 data cells, 4 dimensions.
  • FT 21.01: Breakdown of loans and advances by collateral and guarantees. Contains 30 data cells, 12 grey cells, 5 dimensions.
  • FT 21.02: Financial Assets designated at fair value through profit or loss: mitigation of credit risk with credit derivatives. Contains 12 data cells, 4 dimensions.
  • FT 21.03: Collateral held when the reporting institution is permitted to sell or repledge in the absence of default by the owner of collateral. Contains 25 data cells, 5 dimensions.
  • FT 21.04: Collateral obtained by taking possession during the period. Contains 7 data cells, 4 dimensions.
  • FT 21.05: Foreclosure [tangible assets] accumulated. Contains 1 data cell, 3 dimensions.
  • FT 22.01: Financial assets pledged as collateral for liabilities and contingent liabilities. Contains 2 data cells, 5 dimensions.
  • FT 22.02: Financial assets pledged as non-cash collateral. Contains 5 data cells, 5 dimensions.
  • FT 23.01: Fair value hierarchy: financial instruments at amortised cost. Contains 40 data cells, 20 grey cells, 5 dimensions.
  • FT 23.02: Use of the Fair Value Option. Contains 23 data cells, 7 grey cells, 4 dimensions.
  • FT 23.03: Hybrid financial instruments not designated at fair value through profit or loss. Contains 11 data cells, 1 grey cell, 5 dimensions.
  • FT 24.00: Off-balance sheet activities: asset management, custody and other service functions. Contains 39 data cells, 12 grey cells, 5 dimensions.
  • FT 25.01: Tangible and intangible assets: carrying amount. Contains 9 data cells, 4 dimensions.
  • FT 25.02: Tangible and intangible assets: assets subject to operating lease. Contains 9 data cells, 5 dimensions.
  • FT 26.00: Provisions. Contains 49 data cells, 7 grey cells, 4 dimensions.
  • FT 27.01: Components of defined benefit plan assets and liabilities. Contains 15 data cells, 5 dimensions.
  • FT 27.02: Defined benefit plans and employee benefits. Contains 11 data cells, 4 dimensions.
  • FT 27.03: Memo items [related to staff expenses]. Contains 2 data cells, 3 dimensions.
  • FT 28.01: Components of own funds. Contains 6 data cells, 5 dimensions.
  • FT 28.02: Minority interests [Non-controlling interests]: Accumulated Other Comprehensive Income. Contains 10 data cells, 4 dimensions.
  • FT 28.03.a: Information on unrealised gains and losses (a). Contains 4 data cells, 6 dimensions.
  • FT 28.03.b: Additional breakdown of information on unrealised gains and losses (b). Contains 35 data cells, 4 dimensions.
  • FT 29.01: Realised gains and losses on financial assets and liabilities not measured at fair value through profit or loss. Contains 12 data cells, 5 dimensions.
  • FT 29.02.a: Gains and losses on financial assets and liabilities designated at fair value through profit or loss (a). Contains 6 data cells, 5 dimensions.
  • FT 29.02.b: Additional breakdown of gains and losses. Contains 3 data cells, 4 dimensions.
  • FT 29.03: Gains and losses on derecognition of investments in entities and non-financial assets other than held for sale. Contains 12 data cells, 5 dimensions.
  • FT 29.04: Other operating income and expenses. Contains 10 data cells, 5 dimensions.
  • FT 30.01: Expenses and income generated by transactions with related parties. Contains 55 data cells, 7 dimensions.
  • FT 30.02: Key management personnel compensation. Contains 1 data cell, 4 dimensions.
  • FT 31.00.a: Scope of the group (a). Contains 17 data cells, 7 dimensions.
  • FT 31.00.b: Scope of the group (b). Contains 7 data cells, 7 dimensions.
  • FT 31.00.c: Scope of the group (c). Contains 2 data cells, 5 dimensions.

Key Information

• The COREP and FINREP reports are structured with specific tables and data points to ensure compliance with CRD IV requirements.
• Each table includes details on data cells, grey cells, and dimensions for comprehensive data collection and reporting.
• The reports cover a wide range of financial aspects, including capital adequacy, credit risk, market risk, operational risk, and related party transactions.
• The grey cells indicate cells that are not required to be filled in for certain reporting entities.
• The dimensions represent the different categories or classifications used in the data collection process.

Summary

The EBA CRD IV Data Point Model is a comprehensive reporting framework used by banks in the European Union to meet regulatory requirements. It includes two main reporting components: COREP and FINREP, each containing various tables that provide detailed data points on different financial aspects. The model ensures that banks report accurate and consistent data across multiple dimensions, including capital adequacy, credit risk, market risk, and operational risk. The inclusion of grey cells and dimensions allows for flexible reporting based on the specific needs of each institution.