Reporting to the supervisor

Technical Communiqué 255/19         EBA reporting framework 2.8

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

COREP

 

 

 

 

 

RG 680

CAPITAL ADEQUACY

 

 

 

RG 680

C 01.00

Own funds

CA1

Monthly

Quarterly

RG 680

C 02.00

Own funds requirements

CA2

Monthly

Quarterly

RG 680

C 03.00

Capital ratios

CA3

Monthly

Quarterly

RG 680

C 04.00

Memorandum items:

CA4

Quarterly

Quarterly

RG 680

TRANSITIONAL PROVISIONS

 

 

 

RG 680

C 05.01

Transitional provisions

CA5.1

Quarterly

Quarterly

RG 680

C 05.02

Grandfathered instruments: instruments not constituing state aid

CA5.2

Quarterly

Quarterly

RG 680

GROUP SOLVENCY

 

 

 

RG 680

C 06.01

Group solvency: information on affiliates - total

GS Total

--

Semi-annual

RG 680

C 06.02

Group solvency: information on affiliates

GS

--

Semi-annual

RG 680

 

 CREDIT RISK 

 

 

 

RG 680

C 07.00

Credit and counterparty credit risks and free deliveries: standardised approach to capital requirements

CR SA

Quarterly

Quarterly

RG 680

GEOGRAPHICAL BREAKDOWN

 

 

 

RG 680

C 09.01

Table 9.1 - geographical breakdown of exposures by residence of the obligor (sa exposures)

CR GB 1

Quarterly

Quarterly

RG 680

C 09.04

Table 9.4 - breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate

CCB

Quarterly

Quarterly

RG 680

C 11.00

Settlement/delivery risk

CR SETT

Quarterly

Quarterly

RG 680

C 12.00

Credit risk: securitisations - standardised approach to own funds requirements

CR SEC SA

Quarterly

Quarterly

RG 680

C 14.00

Detailed information on securitisations

CR SEC Details

Semi-annual

Semi-annual

RG 680

OPERATIONAL RISK

 

 

 

RG 680

C 16.00

Operational risk

OPR

Quarterly

Quarterly

RG 680

Operational risk: losses and recoveries

 

 

 

RG 680

C 17.01

Operational risk: losses and recoveries by business lines and event types in the last year

OPR DETAILS 1

Semi-annual

Semi-annual

RG 680

C 17.02

Operational risk: large loss events

OPR DETAILS 2

Semi-annual

Semi-annual

RG 680

 

 MARKET RISK 

 

 

 

RG 680

C 18.00

Market risk: standardised approach for position risks in traded debt instruments

MKR SA TDI

Quarterly

Quarterly

RG 680

C 19.00

Market risk: standardised approach for specific risk in securitisations

MKR SA SEC

Quarterly

Quarterly

RG 680

C 20.00

Market risk: standardised approach for specific risk in the correlation trading portfolio

MKR SA CTP

Quarterly

Quarterly

RG 680

C 21.00

Market risk: standardised approach for position risk in equities

MKR SA EQU

Quarterly

Quarterly

RG 680

C 22.00

Market risk: standardised approaches for foreign exchange risk

MKR SA FX

Quarterly

Quarterly

RG 680

C 23.00

Market risk: standardised approaches for commodities

MKR SA COM

Quarterly

Quarterly

RG 680

C 25.00

Credit value adjustment risk

CVA

Quarterly

Quarterly

RG 680

PRUDENT VALUATION

 

 

 

RG 680

C 32.01

Prudent valuation: fair-valued assets and liabilities

PRUVAL 1

Quarterly

Quarterly

RG 680

C 32.02

Prudent valuation: core approach

PRUVAL 2

Quarterly

Quarterly

RG 680

C 32.03

Prudent valuation: model risk ava

PRUVAL 3

Quarterly

Quarterly

RG 680

C 32.04

Prudent valuation: concentrated positions ava

PRUVAL 4

Quarterly

Quarterly

RG 680

GENERAL GOVERNMENTS EXPOSURES

 

 

 

RG 680

C 33.00

General governments exposures by country of the counterparty

GOV

Semi-annual

Semi-annual

Technical Communiqué 255/19         EBA reporting framework 2.8

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

FINREP

 

 

 

 

 

RG 680

PART 1

 

 

 

 

RG 680

Balance Sheet Statement [Statement of Financial Position]

 

 

 

RG 680

F 01.01

Balance Sheet Statement: assets

--

Monthly

Quarterly

RG 680

F 01.02

Balance Sheet Statement: liabilities

--

Monthly

Quarterly

RG 680

F 01.03

Balance Sheet Statement: equity

--

Monthly

Quarterly

RG 680

F 02.00

Statement of profit or loss

--

Monthly

Quarterly

RG 680

F 03.00

Statement of comprehensive income

--

Quarterly

Quarterly

RG 680

Breakdown of financial assets by instrument and by counterparty sector

 

 

RG 680

F 04.01

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

--

Quarterly

Quarterly

RG 680

F 04.02.1

Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

--

Quarterly

Quarterly

RG 680

F 04.02.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

--

Quarterly

Quarterly

RG 680

F 04.03.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

--

Quarterly

Quarterly

RG 680

F 04.04.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

--

Quarterly

Quarterly

RG 680

F 04.05

Subordinated financial assets

--

Quarterly

Quarterly

RG 680

F 05.01

Breakdown of non-trading Loans and advances by product

--

Quarterly

Quarterly

RG 680

F 06.01

Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes

--

Quarterly

Quarterly

RG 680

F 07.00

Financial assets subject to impairment that are past due

--

Quarterly

Quarterly

RG 680

F 07.01

Financial assets subject to impairment that are past due

--

Quarterly

Quarterly

RG 680

Breakdown of financial liabilities

 

 

 

RG 680

F 08.01

Breakdown of financial liabilities by product and by counterparty sector

--

Quarterly

Quarterly

RG 680

F 08.02

Subordinated financial liabilities

--

Quarterly

Quarterly

RG 680

Loan commitments, financial guarantees and other commitments

 

 

 

RG 680

F 09.01.1

Off-balance sheet exposures : loan commitments, financial guarantees and other commitments given

--

Quarterly

Quarterly

RG 680

F 09.02

Loan commitments, financial guarantees and other commitments received

--

Quarterly

Quarterly

RG 680

F 10.00

Derivatives - Trading and economic hedges

--

Quarterly

Quarterly

RG 680

Hedge accounting

 

 

 

RG 680

F 11.01

Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

--

Quarterly

Quarterly

RG 680

F 11.03

Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge

--

Quarterly

Quarterly

RG 680

F 11.04

Hedged items in fair value hedges

--

Quarterly

Quarterly

RG 680

Movements in allowances and provisions for credit losses

 

 

 

RG 680

F 12.01

Movements in allowances and provisions for credit losses

--

Quarterly

Quarterly

RG 680

F 12.02

Transfers between impairment stages (gross basis presentation)

--

Quarterly

Quarterly

RG 680

Collateral and guarantees received

 

 

 

RG 680

F 13.01

Breakdown of collateral and guarantees by loans and advances other than held for trading

--

Quarterly

Quarterly

RG 680

F 13.02

Collateral obtained by taking possession during the period [held at the reporting date]

--

Quarterly

Quarterly

RG 680

F 13.03

Collateral obtained by taking possession [tangible assets] accumulated

--

Quarterly

Quarterly

RG 680

F 14.00

Fair value hierarchy: financial instruments at fair value

--

Quarterly

Quarterly

RG 680

F 15.00

Derecognition and financial liabilities associated with transferred financial assets

--

Quarterly

Quarterly

RG 680

Breakdown of selected statement of profit or loss items

 

 

 

RG 680

F 16.01

Interest income and expenses by instrument and counterparty sector

--

Quarterly

Quarterly

RG 680

F 16.02

Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

--

Quarterly

Quarterly

RG 680

F 16.03

Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

--

Quarterly

Quarterly

RG 680

F 16.04

Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

--

Quarterly

Quarterly

RG 680

F 16.04.1

Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

--

Quarterly

Quarterly

RG 680

F 16.05

Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

--

Quarterly

Quarterly

RG 680

F 16.06

Gains or losses from hedge accounting

--

Quarterly

Quarterly

RG 680

F 16.07

Impairment on non-financial assets

--

Quarterly

Quarterly

RG 680

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

 

 

RG 680

F 17.01

Reconciliation between accounting and CRR scope of consolidation: Assets

--

--

Quarterly

RG 680

F 17.02

Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures -  loan commitments, financial guarantees and other commitments given

--

--

Quarterly

RG 680

F 17.03

Reconciliation between accounting and CRR scope of consolidation: Liabilities

--

--

Quarterly

RG 680

F 18.00

Performing and non-performing exposures

--

Quarterly

Quarterly

RG 680

F 19.00

Forborne exposures

--

Quarterly

Quarterly

RG 680

PART 2

 

 

 

 

RG 680

Geographical breakdown

 

 

 

RG 680

F 20.01

Geographical breakdown of assets by location of the activities

--

--

Quarterly

RG 680

F 20.02

Geographical breakdown of liabilities by location of the activities

--

--

Quarterly

RG 680

F 20.03

Geographical breakdown of main statement of profit or loss items by location of the activities

--

--

Quarterly

RG 680

F 20.04

Geographical breakdown of assets by residence of the counterparty  

--

Quarterly

Quarterly

RG 680

F 20.05

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

--

Quarterly

Quarterly

RG 680

F 20.06

Geographical breakdown of liabilities by residence of the counterparty

--

Quarterly

Quarterly

RG 680

F 20.07.1

Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes

--

--

Quarterly

RG 680

F 21.00

Tangible and intangible assets: assets subject to operating lease

--

Quarterly

Quarterly

RG 680

Asset management, custody and other service functions

 

 

 

RG 680

F 22.01

Fee and commission income and expenses by activity

--

Quarterly

Quarterly

RG 680

F 22.02

Assets involved in the services provided

--

Quarterly

Quarterly

RG 680

PART 3

 

 

 

 

RG 680

Off-balance sheet activities: interests in unconsolidated structured entities

 

 

RG 680

F 30.01

Interests in unconsolidated structured entities

--

--

Semi-annual

RG 680

F 30.02

Breakdown of interests in unconsolidated structured entities by nature of the activities

--

--

Semi-annual

RG 680

Related parties

 

 

 

 

RG 680

F 31.01

Related parties: amounts payable to and amounts receivable from

--

Semi-annual

Semi-annual

RG 680

F 31.02

Related parties: expenses and income generated by transactions with

--

Semi-annual

Semi-annual

RG 680

PART 4

 

 

 

 

RG 680

Group structure

 

 

 

 

RG 680

F 40.1

Group structure: "entity-by-entity"

--

--

Annual

RG 680

F 40.02

Group structure: "instrument-by-instrument"

--

--

Annual

RG 680

Fair value

 

 

 

 

RG 680

F 41.01

Fair value hierarchy: financial instruments at amortised cost

--

Annual

Annual

RG 680

F 41.02

Use of the Fair Value Option

--

Annual

Annual

RG 680

F 42.00

Tangible and intangible assets: carrying amount by measurement method

--

Annual

Annual

RG 680

F 43.00

Provisions

--

Annual

Annual

RG 680

Defined benefit plans and employee benefits

 

 

 

RG 680

F 44.01

Components of net defined benefit plan assets and liabilities

--

Annual

Annual

RG 680

F 44.02

Movements in defined benefit plan obligations

--

Annual

Annual

RG 680

F 44.03

Memo items [related to staff expenses]

--

Annual

Annual

RG 680

Breakdown of selected items of statement of profit or loss

 

 

 

RG 680

F 45.01

Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

--

Annual

Annual

RG 680

F 45.02

Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates

--

Annual

Annual

RG 680

F 45.03

Other operating income and expenses

--

Annual

Annual

RG 680

F 46.00

Statement of changes in equity

--

Annual

Annual

Technical Communiqué 255/19         EBA reporting framework 2.8

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

IP LOSSES

 

 

 

 

RG 680

IP LOSSES

 

 

 

 

RG 680

C 15.00

Exposures and losses from lending collateralised by immovable property

CR IP LOSSES

Semi-annual

Semi-annual

Technical Communiqué 255/19         EBA reporting framework 2.8

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

LARGE EXPOSURES

 

 

 

 

RG 680

C 26.00

Large Exposures limits

LE LIMITS

Monthly

Quarterly

RG 680

C 27.00

Identification of the counterparty

LE 1

Monthly

Quarterly

RG 680

C 28.00

Exposures in the non-trading and trading book

LE 2

Monthly

Quarterly

RG 680

C 29.00

Detail of the exposures to individual clients within groups of connected clients

LE 3

Quarterly

Quarterly

RG 680

C 30.00

Maturity buckets of the exposures in the non-trading and trading book

LE 4

Quarterly

Quarterly

RG 680

C 31.00

Maturity buckets of exposures to individual clients within groups of connected clients

LE 5

Quarterly

Quarterly

Technical Communiqué 255/19         EBA reporting framework 2.8

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

LEVERAGE RATIO

 

 

 

 

RG 680

C 47.00

Leverage ratio calculation

LRCalc

Quarterly

Quarterly

RG 680

C 40.00

Alternative treatment of the exposure measure

LR1

Quarterly

Quarterly

RG 680

C 41.00

On- and Off-Balance Sheet items - Additional breakdown of exposures

LR2

Quarterly

Quarterly

RG 680

C 42.00

Alternative definition of capital

LR3

Quarterly

Quarterly

RG 680

C 43.00

Alternative breakdown of leverage ratio exposure measure components

LR4

Quarterly

Quarterly

RG 680

C 44.00

General information

LR5

Quarterly

Quarterly

Technical Communiqué 255/19         EBA reporting framework 2.8

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

LIQUIDITY

 

 

 

 

RG 680

STABLE FUNDING TEMPLATES

 

 

 

RG 680

Part V - Stable funding

 

 

 

RG 680

C 60.00

Stable funding - items requiring stable funding

--

Quarterly

Quarterly

RG 680

C 61.00

Stable funding - items providing stable funding

--

Quarterly

Quarterly

RG 680

LIQUIDITY COVERAGE TEMPLATES

 

 

 

RG 680

Part I - Liquid assets

 

 

 

RG 680

C 72.00

Liquidity coverage - liquid assets

 

Monthly

Monthly

RG 680

Part II - Outflows

 

 

 

RG 680

C 73.00

Liquidity coverage - outflows

 

Monthly

Monthly

RG 680

 

 Part III - Inflows

 

 

 

RG 680

C 74.00

Liquidity coverage - inflows

 

Monthly

Monthly

RG 680

Part IV - Collateral swaps

 

 

 

RG 680

C 75.00

Liquidity coverage - collateral swaps

 

Monthly

Monthly

RG 680

Part V - Calculations

 

 

 

RG 680

C 76.00

Liquidity coverage - calculations

 

Monthly

Monthly

Technical Communiqué 255/19         EBA reporting framework 2.8

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

ASSET ENCUMBRANCE

 

 

 

RG 680

PART A - ENCUMBRANCE OVERVIEW

 

 

 

RG 680

F 32.01

Assets of the reporting institution

AE-ASS

Quarterly

Quarterly

RG 680

F 32.02

Collateral received

AE-COL

Quarterly

Quarterly

RG 680

F 32.03

Own covered bonds and ABSs issued and not yet pledged

AE-NPL

Quarterly

Quarterly

RG 680

F 32.04

Sources of encumbrance

AE-SOU

Quarterly

Quarterly

RG 680

PART B - MATURITY DATA

 

 

 

RG 680

F 33.00

Maturity data

AE-MAT

Quarterly

Quarterly

RG 680

PART C - CONTINGENT ENCUMBRANCE

 

 

 

RG 680

F 34.00

Contingent encumbrance

AE-CONT

Annual

Annual

RG 680

PART D - COVERED BONDS

 

 

 

RG 680

F 35.00

Covered bonds issuance

AE-CB

Quarterly

Quarterly

RG 680

PART E - ADVANCED DATA

 

 

 

RG 680

F 36.01

Advanced data. Part i

AE-ADV1

Semi-annual

Semi-annual

RG 680

F 36.02

Advanced data. Part ii

AE-ADV2

Semi-annual

Semi-annual

Technical Communiqué 255/19         EBA reporting framework 2.8

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

AMM

 

 

 

 

 

RG 680

ADDITIONAL MONITORING TOOLS TEMPLATES

 

 

 

RG 680

C 67.00

Concentration of funding by counterparty

--

Quarterly

Quarterly

RG 680

C 68.00

Concentration of funding by product type

--

Quarterly

Quarterly

RG 680

C 69.00

Prices for various lengths of funding

--

Quarterly

Quarterly

RG 680

C 70.00

Roll-over of funding

--

Quarterly

Quarterly

RG 680

CONCENTRATION OF COUNTERBALANCING CAPACITY TEMPLATES

 

 

 

RG 680

C 71.00

Concentration of counterbalancing capacity by issuer

--

Quarterly

Quarterly

RG 680

MATURITY LADDER TEMPLATE

 

 

 

RG 680

C 66.01

   Maturity ladder template

--

Quarterly

Quarterly

Technical Communiqué 255/19

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

ESTADÍSTICA

 

 

 

 

RG 1071-1075

ESTAD EB 1

Table 1: Monetary Financial Institutions: Balance Sheet Assets

--

Quarterly

--

RG 1071-1075

ESTAD EB 2

Table 2: Monetary Financial Institutions: Balance Sheet Liabilities 

--

Quarterly

--

RG 1071-1075

ESTAD EB 3

Table 3: New business volumes and interest rates

--

Quarterly

--

RG 1071-1075

ESTAD EB 4

Table 4: Non-consolidated financial assets – Stocks

--

Quarterly

--

RG 1071-1075

ESTAD EB 5

Table 5: Non-consolidated liabilities – Stocks        

--

Quarterly

--

Technical Communiqué 255/19 Technical Communiqué 04/2020-SF bis

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

ALTRA INFORMACIÓ

 

 

 

AFA

RG

Recursos gestionats de clients

--

Semestriel

AFA

CV2

Detall dels instruments de patrimoni, dels valors representatius de deute i dels derivats

--

Quarterly

AFA

ICCG

Inversió creditícia a clients

--

Semestriel

AFA

EBIF

Detall de les posicions de bancs i entitats de crèdit i altres intermediaris financers

--

Quarterly

AFA

AA

Actius Adjudicats

--

Annuel

AFA

SPC

Procés de consolidació

--

Semestriel

AFA

R1

Informació diversa en funció de la residència de clients

--

Quarterly

AFA

DC1

Grau de concentració dels dipòsits de clients

--

Annuel

AFA

RTI

Risc de tipus d'interès

--

--

Annuel

AFA

GESTCART

Submission of periodic information to be sent to the AFA through the SuperA application (Com. 4/2020-SF bis)

--

Quarterly

--

AFA

GDIC

--

Quarterly

--

AFA

DIPGDIC

--

Quarterly

--

AFA

SERVEIS

--

Quarterly

--

AFA

ASSESS

--

Quarterly

--

AFA

INTERM

--

Quarterly

--

AFA

INCENTIUS

--

--

Annual

AFA

PERFIL

--

--

Annual

AFA

RECLAM

--

--

Annual

AFA

SOSP

--

--

Annual

Document Reference regulations Doc name on an individual basis Doc name on a consolidated basis Monthly Quarterly Semi-annual Annual
Audited annual financial statements of supervised entities (individual and consolidated basis) Com. 248/17 -- --

Annex to the audited financial statements Law 35/2018 -- --      

Audited annual financial statements of all the subsidiaries (individual and consolidated basis) Com. 248/17 -- --

Report on Internal Capital & Liquidity Adequacy Assessment Processes (IACL) Com. 263/20 -- --      

Solvency report Law 35/2018
-- --      

Internal control and Internal audit annual reports Llei 8/2013 -- --

Long form report Com. 157/03 -- --

AML/CFT Independent Expert Audit Com. 173/07 -- --

Rating report Com. 86 -- --

Fees Com. 236/14 -- *

Detail on subsidiaries and information on external auditors Com. 1/2019-SF PART  

Corporate Governance: composition of top management of subsidiaries Com. 1/2019-SF CAD PART  

Details on shareholders of financial entities Com. 1/2019-SF ACC  

Corporate Governance: details on top management Com. 2/2019-SF CAD  

Auditor's annual report on customer asset protection Com. 7/2020-SF

*Reporting made recurrently without a defined frequency

Document Reference regulations Doc name Monthly Quarterly Semi-annual Annual
Assessment of the operational and security risks associated with the payment services they provide, as well as the adequacy of the palliative measures and the control mechanisms applied Com. 259/19 --    

Statistical data on fraud related to different methods of payment Com. 260/19 Informe incidents greus

Check section Gurantee Schemes

Document Reference  regulations Doc name Monthly Quarterly Semi-annual Annual

FAGADI

Annual calculation of the coverage base

Com. 1/2019 CGFAGADI FGDAUD-CGFAGADI (Com 1-2019)    

SAGI

Annual calculation of the coverage base

Com. 1/2019 CGSAGII SGIAUD-CGSAGI (Com 1-2019)    

Check Law 17/2013   Check Regulation    Check Euros section

Document

Reference regulations Doc name Monthly Quarterly Semi-annual Annual

CNA

Bills treatment

Com EME-01/2019 Doc MTB  

 

 

CNAM

Coins treatment

Com EME-01/2018 Doc MTM    

 

 

CYBERSECURITY Reference regulations Doc Name Monthly Quarterly Semi-annual Annual

Self-assessment of network and information systems security

Com. 8/2023-SF Cybersecurity self-assessment form