Supervisory Reporting
Credit institutions are required to report to the MFSA prudential information under the Common Reporting (COREP) framework and the Financial Reporting (FINREP) framework established under Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and the Implementing Technical Standard No 680/2014 on Supervisory Reporting, in accordance with Circulars on COREP and FINREP issued by the Authority from time to time and subject to terms and conditions as may be imposed by the Authority.
Reporting Modules
Unless stated otherwise in the respective instructions, all FINREP and COREP data should be submitted in actual figures including two decimal places (e.g. €2,560,561.43).
Data which is required as rates, percentages or ratios must be reported using the decimal notation, with a minimum precision equivalent to four decimals (e.g. 9.31% should be reported as 0.0931).
The templates provided below are to be used for submission of data to the Authority. Links to the EBA website are provided for information and reference purposes only.
ITS v2.9 for Credit Institutions
Credit institutions are required to submit COREP and FINREP data on both a solo and consolidated basis, where applicable.
Applicable as from reference date March 2020
Legal Act amending ITS 680/2014 on Prudent Valuation
2. COREP – Leverage (module code: LR) Updated on 18/02/2020
Applicable as from reference date March 2020
Final draft ITS amending ITS on LR Reporting (EBA-ITS-2015-03)
3. COREP – Large Exposures and Concentration Risk (module code: LE) Updated on 18/02/2020
Applicable as from reference date March 2020
4. COREP – Liquidity, LCR DA (module code: LCRDA) Updated on 07/08/2020
Applicable as from reference date April 2020
Commission Delegated Regulation (EU) 2015/61
EBA link on amended technical standards on reporting of the LCR
5. COREP – Liquidity, NSFR (module code: NSFR) Updated on 18/02/2020
Applicable as from reference date June 2020
6. COREP – Liquidity, ALMM (module code: AMM) Updated on 24/04/2020
Applicable as from reference date April 2020 for institutions submitting this module on a monthly basis, June 2020 for institutions submitting this module on a quarterly basis
EBA link on amended technical standards on reporting of ALMM
7. FINREP – FINREP including NPL and Forbearance (module code: FINREP) Updated on 13/08/2020
Applicable as from reference date June 2020
EBA Link on Forbearance and NPEs
8. FINREP – Asset Encumbrance (module code: AE) Updated on 18/02/2020
ITS v2.9 for Foreign Branches
Foreign Branches are required to submit data on a solo basis
1. FINREP – FINREP including NPL and Forbearance (module code: FINREP) Updated on 13/08/2020
Applicable as from reference date June 2020
EBA Link on Forbearance and NPEs
2. FINREP – Asset Encumbrance (module code: AE) Updated on 20/02/2020
3. COREP – IPL (module code: OF) – Updated on 20/02/2020
Applicable as from reference date March 2020
Other Documentation
ITS on Supervisory Reporting under Regulation (EU) No 575/2013
Final Draft Regulation amending ITS on Supervisory Reporting pursuant to v2.9
Lists of Currencies and Country Codes – Updated 11/12/2019
Interactive ITS on Supervisory Reporting
EBA Validation Rules – Updated 11/09/2020
MFSA Guidelines to CRDIV Supervisory Reporting Requirements for Credit Institutions_ITSv2.9.1.1 – Updated 02/07/2020
MFSA Guidelines on Supervisory Reporting Requirements for Foreign Branches_ITSv2.9.1.1 – Updated 30/03/2020
CRDIV LH Portal Submissions Notifications
Submission Of Reporting Templates
1. Remittance Timetable
Submission of data by credit institutions to the Authority shall be in line with the reporting dates available in the Remittance Timetable.
2. LH Portal Submission
Submission of Supervisory Reporting Modules should be made through the below link:
Kindly refrain from using e-mail for the submission of such templates.
The below documents provide detailed guidelines on the submission of Supervisory Reporting data:
- LH Portal for Credit Institutions – Updated 27/08/2020
- LH Portal for Branches – Updated 27/08/2020
Queries
Institutions are highly encouraged to refer to the below dedicated EBA Q&A webpage for queries regarding interpretation of reporting requirements within the modules and interpretation of the respective instruction annexes.
www.eba.europa.eu/single-rule-book-qa
This webpage provides replies to a number of queries already raised by various stakeholders, to which the EBA has issued its guidance and clarifications. Interested parties also have the opportunity to lodge their own queries on areas which have not yet been raised or discussed by other stakeholders.
