EBA欧洲银行-EBA-DC-156-28Decision-on-Data-for-Supervisory-Benchmarking29_4页_311kb

报告摘要

EBA Decision on Data for Supervisory Benchmarking Summary

Core Content

This decision, EBA/DC/2016/156, issued on 31 May 2016, outlines the procedures for competent authorities to submit supervisory benchmarking data to the European Banking Authority (EBA). It aims to ensure consistency, quality, and efficiency in the reporting process, while avoiding unnecessary double reporting by institutions.

Main Points

Legal Basis: The decision is based on several legal instruments, including the EBA Regulation, the Capital Requirements Directive (CRD), the Reporting Regulation, and previous EBA decisions (EBA/DC/130 and EBA/DC/139).
Purpose: To assist competent authorities in their supervisory benchmarking tasks by providing the EBA with the necessary data, and to ensure that the data is of high quality and properly formatted.
Reporting Obligations:
- Competent authorities must submit supervisory benchmarking data and supervisory data received from institutions to the EBA.
- Data should be submitted at the highest level of EU consolidation for banking groups, and on an individual basis for stand-alone institutions.
- The data must be submitted annually with a reference date of 31 December of each calendar year.
- For the Benchmarking Implementing Regulation, data is submitted within 10 business days from the relevant reporting remittance dates.
- For Article 5 of the Benchmarking Implementing Regulation, the submission date is fixed as 11 November of each calendar year.
Revisions and Feedback:
- Competent authorities must submit any required revisions within five business days of the initial submission.
- The EBA may conduct additional validations and quality checks on the data and provide feedback to competent authorities.
Confidentiality and Technical Standards:
- All data submitted to the EBA is subject to EU professional secrecy and confidentiality rules.
- Data must be submitted using the DPM/XBRL taxonomy, which is updated and published on the EBA website.
- Access conditions are specified by the Executive Director of the EBA in accordance with the EBA Regulation.
Special Provisions:
- The decision does not limit the EBA’s authority to request other data from competent authorities.
- Competent authorities are not allowed to submit data outside the scope of this decision without prior EBA consent.

Key Information

Transitional Provisions:
- All 2015 data must be submitted to the EBA within 10 business days from 30 June 2016.
- EBA/DC/139 is fully repealed and replaced by this decision.
Effective Date:
- This decision enters into force immediately.
Annual Calendar:
- The EBA shall issue an annual calendar specifying submission dates for competent authorities.

Summary of Articles

Article	Content
Article 1 – Data to be reported	Competent authorities must submit supervisory benchmarking data and supervisory data to the EBA. Data should be submitted at the highest level of EU consolidation for banking groups, and individually for stand-alone institutions.
Article 2 – Institutions covered	Only institutions permitted to use internal approaches for risk weighted exposure amounts or own funds requirements (excluding operational risk) are required to submit data. The EBA will publish a list of reporting institutions.
Article 3 – Date of submission	Data must be submitted within 10 business days from the relevant reporting remittance dates. Special submission date for Article 5 of the Benchmarking Implementing Regulation is 11 November. Revisions must be submitted within five business days.
Article 4 – Quality of data	Competent authorities must ensure data has undergone rigorous internal controls. The EBA may conduct additional checks and require revisions.
Article 5 – Confidentiality and technical specifications	Data is protected under EU professional secrecy rules. It must be submitted using the DPM/XBRL taxonomy. Access conditions are set by the EBA Executive Director.
Article 6 – Miscellaneous	The EBA retains the authority to request additional data. Competent authorities must obtain prior consent before submitting data outside the scope of this decision.
Article 7 – Transitional and final provisions	All 2015 data must be submitted by 30 June 2016. EBA/DC/139 is repealed, and this decision is effective immediately.