EBA欧洲银行-EBA-DC-090-rev1-28Decision-on-Reporting-by-Competent-Authorities-to-the-EBA29_4页_296kb

EBA Decision on Reporting by Competent Authorities to the EBA (EBA/DC/2015/130)

Core Content

This document is a Decision of the European Banking Authority (EBA) dated 23 September 2015, which outlines the requirements for competent authorities to report data to the EBA. It establishes the scope, frequency, and standards for data submission, ensuring the EBA can effectively monitor financial institutions and systemic risks across the EU.

Main Tasks and Legal Basis

The EBA is tasked with:

• Monitoring and assessing market developments
• Contributing to a common supervisory culture
• Performing a coordination function by facilitating information exchange
• Considering systemic risk and emergency situations
• Conducting economic analyses and publishing information
• Cooperating with the European Systemic Risk Board (ESRB)

The decision is based on:

1. EBA Regulation (EU) No 1093/2010
2. Capital Requirements Regulation (EU) No 575/2013
3. Reporting Regulation (EU) No 680/2014
4. Funding Plan Guidelines (EBA/GL/2014/04)
5. EBA Decision EBA/DC/090rev1 (2014)

Reporting Requirements

Article 1 – Data to be Reported

Competent authorities must submit:

• Supervisory and financial reporting data received from institutions under the Reporting Regulation
• Data on funding plans received from institutions in compliance with the Funding Plan Guidelines

Exclusions:

• Institutions not subject to financial reporting under the Capital Requirements Regulation are not required to submit financial reporting data

Consolidation Level:

• Data must be reported at the highest level of consolidation in the Member State

Article 2 – Institutions Covered

Competent authorities must report data for institutions that meet at least one of the following criteria:

• One of the three largest institutions in terms of total assets
• Total assets exceeding EUR 30 billion
• The ratio of 4-year average total assets to 4-year average GDP of the Member State exceeds 20%

Annual Assessment:

• Competent authorities must annually assess which institutions meet the criteria
• Assessments are based on year-end data

Submission Timing:

• Data submission begins immediately after the first relevant interval of the following year
• All first submissions must be completed by the end of the first quarter

Ceasing Submission:

• Reporting stops for institutions that do not meet any criteria for three consecutive years

Publication:

• The EBA will publish the list of reported institutions on its website

Article 3 – Date of Submission

• Data under Article 1(1)(a) must be submitted within 10 business days of the reporting deadline
• Data under Article 1(1)(b) must be submitted in accordance with the EBA Funding Plans Guidelines
• Any revisions must be submitted within 5 business days of the initial submission
• Competent authorities should notify the EBA of national holidays affecting submission dates
• The EBA will publish an annual submission calendar

Article 4 – Quality of Data

• Competent authorities warrant the data has undergone rigorous internal controls
• If they cannot guarantee data quality, they must notify the EBA
• The EBA may conduct additional validations and require revisions if necessary
• The EBA will provide quality checks and feedback to competent authorities

Article 5 – Confidentiality and Technical Specifications

• All data submitted to the EBA is subject to EU professional secrecy and confidentiality
• Access to the data is regulated by the EBA Regulation
• The technical specifications and access conditions will be determined by the EBA Executive Director

Article 6 – Miscellaneous

• This decision does not limit the EBA's power to request additional data or data from non-covered institutions
• Competent authorities must obtain EBA consent before submitting data for institutions not covered under Article 2

Article 7 – Final Provisions

• This decision repeals the EBA Decision EBA/DC/090rev1 (2014)
• The compliance with the Funding Plans Guidelines is without prejudice to this decision
• The decision enters into force immediately

Key Information

• Reporting Scope: Only institutions meeting specific size or ratio criteria are required to submit data.
• Data Types: Includes supervisory and financial reporting data, as well as funding plan data.
• Submission Deadlines: Strict timelines are set for data submission and revisions.
• Confidentiality: Data is protected under EU professional secrecy.
• Quality Assurance: Competent authorities are responsible for data quality, with the EBA able to conduct further checks.
• Annual Calendar: The EBA will provide a calendar for submission dates to ensure consistency.
• Repeal of Previous Decision: This decision supersedes the earlier EBA/DC/090rev1.