EBA欧洲银行-CP06revised2_ABBL_7页_487kb

报告摘要

总结：Luxembourg Bankers' Association 对 CEBS CP06 Revised2 的评论

核心内容

Luxembourg Bankers' Association（ABBL）代表了卢森堡的156家银行和其他金融中介机构，致力于维护和促进其成员的行业利益。ABBL 对 CEBS 发布的 CP06 Revised2（关于财务报告（FINREP）修订的征求意见稿）进行了详细评论，主要关注点包括报告模型的选择、数据一致性、报告频率以及信息透明度等方面。

主要观点

1. 支持 Maximum Data Model

ABBL 支持采用 Maximum Data Model，认为该模型有助于实现 FINREP 的全面统一，是实现统一报告标准的重要步骤。
建议所有成员国应无一例外地实施该模型，以确保数据的一致性和可比性。
提议 CEBS 获得权力制定具有约束力的技术标准和指南，以确保实施一致性。
建议引入“comply or explain”机制，使未实施该模型的成员国需说明其理由，并在 CEBS 层面进行透明披露，以增强成员国之间的监督压力。

2. 减少报告负担

ABBL 建议成员国应尽可能统一非核心信息的报告模板、频率和截止日期，以减少报告负担。
强调非核心信息的报告应保持合理数量，避免不必要的重复。

3. 支持 FINREP 个体层面报告

ABBL 支持将 FINREP 扩展到跨境银行子公司个体层面，特别是那些按 IFRS 报表的机构。
建议在合并层面和个体层面之间实现信息的统一，以减少重复和重叠。

4. 报告频率建议

ABBL 提出了关于各 FINREP 表格的报告频率建议，详见附表。
对于部分表格，建议采用年度报告（A），而对于其他表格，建议采用季度报告（Q）。

5. 术语与定义建议

ABBL 建议统一 COREP 和 FINREP 中的定义，特别是“counterparties”（交易对手）的定义。
对部分表格中的术语使用提出异议，如“Economic hedge”（经济对冲）概念不够清晰，建议澄清或删除。
建议将“hedging derivatives”改为“hedging items”，以涵盖非衍生金融工具作为对冲项目的可能性，并补充 IFRS 7.24[c] 的引用。

6. 表格简化与调整

ABBL 建议简化某些表格，如 Table 16B，仅保留期初和期末余额，删除变动列。
对 Table 17 中“related agreements”（相关协议）概念提出澄清要求。
对 Table 25D 的标题提出异议，认为其不应包含“Held For Trading”类别。
建议删除 Table 26A 和 Table 26B，因为 CRD 与 IFRS 的合并范围本就存在差异，此类表格的补充价值有限。若保留，应大幅简化，仅提供总账表的汇总信息。

关键信息

附表：FINREP 各表格的建议报告频率

表格编号	表格名称	建议频率
1.1	Consolidated balance sheet statement - Assets	Q
1.2	Consolidated balance sheet statement - Liabilities	Q
1.3	Consolidated balance sheet statement – Equity	Q
2	Consolidated income statement	Q
3	Derivatives held for trading	Q
4	Financial assets designated at fair value through profit or loss : credit risk information	Q
5A	Loans and receivables and held-to-maturity investments	Q
5B	Available-for-sale financial assets	Q
5C	Counterparty breakdown for financial assets held for trading and financial assets designated at fair value through profit or loss	Q
5D	Geographical breakdown of financial assets by residence of the counterparty: carrying amount	A
6	Breakdown of loans and advances by product : carrying amount	A
7	Information on impairment and past due	A
8	Derivatives – Hedge accounting	Q
9A	Tangible and intangible assets : carrying amount	Q
9B	Tangible and intangible assets : assets subject to operating lease	Q
10A	Financial liabilities : breakdown by product and by counterparty	Q
10B	Subordinated liabilities	Q
10C	Geographical breakdown of financial liabilities by residence of the counterparty : carrying amount	A
11A	Transfer of financial assets : derecognition and financial liabilities associated with transferred financial assets	A
11B	Transfer of financial assets : collateral pledged	A
12	Provisions	Q
13	Minority interests : revaluation reserves and other valuation differences	Q
14	Fee and commission income and expenses	Q
15A	Gains and losses recognised in income statement : breakdown of interest income and expenses	Q
15B	Gains and losses recognised in income statement : breakdown of gains and losses	Q
16A	Information on Credit risk and impairment : Overview of impairment	Q
16B	Information on Credit risk and impairment : Allowances movements for credit losses	Q
16D	Information on Credit risk and impairment : Collateral held	Q
16D1	Information on Credit risk and impairment : Loans and advances - maximum collateral that can be considered	Q
16E	Information on Credit risk and impairment : Collateral obtained by taking possession during the period	A
17A	Repurchase agreements, reverse repurchase agreement and related agreements : repos and related agreements (transferor)	Q
17B	Repurchase agreements, reverse repurchase agreement and related agreements : liabilities (financing obtained) (transferor)	Q
17C	Repurchase agreements, reverse repurchase agreement and related agreements : reverse repos and related agreement (transferee)	Q
17D	Repurchase agreements, reverse repurchase agreement and related agreements : assets (financing granted) (transferee)	Q
18A	Related parties: amounts payable to, and amounts receivable from, related parties	Q
18B	Related parties: expenses and income generated by transactions with related parties	Q
18C	Related parties: key management personnel compensation	A
19	Defined benefit plans and employee benefits	A
20	Loan commitments, financial guarantees and other commitments	Q
21	Statement of comprehensive income	A
22	Statement of changes in equity	A
23	Scope of the group	A
24	Asset management, custody and other service functions	Q
25A	Information on fair value : information on fair value of financial instruments	A
25B	Information on fair value : information on unrealized gains and losses	A
25C	Information on fair value : use of the fair value option	A
25D	Information on fair value: hybrid financial instruments not designated at fair value through profit or loss	A
26A	Reconciliation from CRD to IFRS scope of consolidation : consolidated balance sheet	A
26B	Reconciliation from CRD to IFRS scope of consolidation : consolidated income statement	A