In the context of the COVID-19 crisis, regulators and supervisory authorities have the responsibility to ensure that information is available to monitor and assess the risks associated with banks’ activities. COVID-19 reporting requirements cover data that are crucial for understanding the soundness of all credit institutions. The MFSA is hereby providing detailed information on such reporting requirements.
1) Banking Rule 23 – Reporting and Disclosure of Exposures subject to Measures applied in response to the COVID-19 Crisis, setting out reporting requirements emanating from EBA Guidelines on COVID-19 measures reporting and disclosure
Required to be submitted by all credit institutions on an individual, sub-consolidated and consolidated basis, as applicable.
- Frequency of reporting: Monthly reporting, unless otherwise informed by MFSA and/or ECB.
- Format of submission: Excel (.xlsx) for reference dates until August 2020; both Excel (.xlsx) and XBRL format as from September 2020 reference date.
i) Significant Institutions
First reference and remittance dates: as per JST communication.
ii) Less Significant Institutions and Significant Subsidiaries
First reference date: 30 June 2020.
First remittance date: 11 August 2020.
All credit institutions:
- Download Reporting Templates applicable till August 2020 reference date here – Updated 15/07/2020.
- Download Reporting Templates applicable from September 2020 reference date here – Updated 30/09/2020.
- Download Instructions to Reporting Templates here (Annex 2 of BR/23).
- Download MFSA Submission Guidelines here – Updated 23/10/2020.
Significant Institutions: Download ECB COVID-19 reporting instructions here (as per JST communication) – Updated 30/09/2020.