Banking supervision

Skyline von Frankfurt am Main ©Frank Rumpenhorst

Banking supervision

Prudential reporting

Institutions are required to submit supervisory reports on a regular basis, depending on the nature and scope of the operations they conduct. These reports enable supervisors to analyse how supervised entities are performing.

This area of the website contains information on specific reporting requirements as well as the forms needed and the rules governing electronic reporting.

EBA Guidelines on resubmission of historical data

In its “Guidelines on resubmission of historical data under the EBA reporting framework” (EBA/GL/2024/04), the European Banking Authority (EBA) establishes a common approach to the resubmission of historical data by financial institutions, reducing resubmissions. The guidelines cover data submitted under the EBA’s supervisory and resolution reporting framework. Instead of being subject to no time limits as before, the approach for resubmissions now depends on reporting frequency, with exceptions taken into consideration. For instance, in the case of quarterly reporting, financial institutions need to correct erroneous data for the current reporting reference date as well as at least the four preceding quarters. The corrected data will continue to be validated in the same way as newly submitted data. In addition, the level of precision required by EBA filing rules where monetary amounts are concerned has been reduced from €1,000 to €10,000.
BaFin and the Bundesbank have been applying the guidelines since 17 October 2024.

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Reporting interest rate risk exposures in the banking book in the SAKI and QSA templates for CRR institutions

Following publication of the implementing technical standards (ITS) on supervisory reporting on 24 April 2024, reporting obligations for interest rate risk in the banking book underwent thoroughgoing harmonisation.

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