Europejski Urząd Nadzoru Bankowego, Raport końcowy EBA - wytyczne w sprawie ponownego przekazywania danych historycznych w ramach sprawozdawczości EUNB

09/04/2024

EBA/GL/2024/04

Final Report - Guidelines on resubmission of historical data under the EBA reporting framework

As part of the EBA work on ensuring that the regulatory reporting framework remains effective and efficient, these guidelines set out a common approach to the resubmission by the financial institutions of historical data to the competent and resolution authorities in case there are errors, inaccuracies or other changes in the data reported in accordance with the supervisory and resolution reporting framework developed by the EBA (technical standards, guidelines).

The general approach for the resubmission of historical data envisaged in these guidelines depends on the frequency of the original reporting affected by the corrections and the reference dates affected by the errors or inaccuracies that require corrections and resubmissions. Under this general approach, the financial institutions are expected to resubmit the corrected data for the current reporting date and...