EBA欧洲银行-2018-10-03-Public-hearing-CP-on-FINREP-NPE2CPL2CIFRS-16_10页_1mb

报告摘要

EBA Consultation Paper on Amendments to Supervisory Reporting (FINREP)

Core Content

The European Banking Authority (EBA) has issued a consultation paper proposing amendments to the supervisory reporting framework, specifically focusing on the Financial Reporting (FINREP) template. The aim is to improve the transparency and consistency of reporting, particularly in relation to non-performing exposures (NPEs), profit and loss (P&L) items, and the impact of IFRS 16 on lease accounting. The consultation paper outlines the proposed changes and provides a timeline for their implementation.

Main Changes Proposed

1. Non-Performing Exposures (NPEs)

Background: NPEs are a key focus for supervisors and a major challenge for institutions in Europe. The EBA has developed guidelines to address the management and disclosure of NPEs.
Rationale: Enhance supervisors' ability to assess and monitor NPE portfolios and provide key information to evaluate institutions' strategies for managing NPLs.
Main Features:
- Module 1 (All Institutions): Amendments to existing templates include information on selected types of exposures, NPEs by accounting stages, inflows and outflows from the NPE portfolio, and enhanced data on collateral and guarantees.
- Module 2 (Institutions with Elevated NPEs ≥5%): New templates with granular information, such as litigation details, drivers of inflows/outflows, collateral movements, and forbearance management.

2. Profit and Loss (P&L) Items

Main Content:
- Additional details on administrative expenses, including staff and IT expenses.
- Revisions to fee and commission income and expenses.
- Additional information on profitability indicators.
- Minor adjustments to reflect contributions to resolution funds and interest income/expenses on selected exposure types.
Rationale: Improve the level of detail on operating and administrative expenses, which are crucial for assessing institutions' performance. This also provides additional insights into governance practices.

3. IFRS 16 Leases

Rationale: IFRS 16 replaces IAS 17 and affects the lessee view, removing the distinction between finance and operating leases.
Main Content:
- Minor adjustments in FINREP for the separate presentation of lease liabilities and lease assets.
- Interest expenses (income for lessor) from leases are now reported separately.

Key Information

Release Structure: The EBA is transitioning to a modular release approach for the reporting framework, allowing different modules to be published and applied at different times.
Packages:
- 2.9.1: Resolution reporting
- 2.9.2: COREP (new securitisation framework), FINREP (NPE, P&L, IFRS 16), remuneration benchmarking (DPM / taxonomy integration)
- 2.9.3: Liquidity Coverage Ratio (LCR amending Delegated Act)
- 2.9.4: Supervisory benchmarking of internal models, Guideline on Funding Plans
Timeline:
- Deadline for Comments: 27 November 2018
- Draft Data Point Model (DPM): Published in early October 2018
- Final Draft ITS: Expected in April 2019
- Revised Reporting Requirements: Expected to be applied from March 2020

Purpose and Rationale

The amendments aim to foster consistency between reporting and disclosure requirements.
Reporting will serve as a basis for supervisors to evaluate institutions, while disclosure will allow market participants to understand and assess the situation of institutions.
The changes are designed to enhance transparency, improve data quality, and support better decision-making by both supervisors and market participants.