FINREP (Financial Reporting) is a standardised supervisory reporting system for financial information established by the European Banking Authority (EBA). FINREP reporting is part of the ITS on Supervisory Reporting (Implementing Regulation (EU) 2021/451) and applies directly to institutions that use International Financial Reporting Standards (IFRS) at the consolidated group level.

Components of the FINREP reporting system

• Balance sheet statement: Detailed information on assets, liabilities and equity
• Statement of profit or loss: Detailed breakdown of income and expenses
• Off-balance-sheet items
• Asset quality: Information on performing and non-performing assets
• Geographical breakdown of assets and liabilities
• Group structure: Breakdown of investments in subsidiaries, joint ventures and associates within the group