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

Monthly

RG 680

C 02.00

Own funds requirements

CA2

Monthly

Monthly

RG 680

C 03.00

Capital ratios

CA3

Monthly

Monthly

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

Monthly

RG 680

F 01.02

Balance Sheet Statement: liabilities

--

Monthly

Monthly

RG 680

F 01.03

Balance Sheet Statement: equity

--

Monthly

Monthly

RG 680

F 02.00

Statement of profit or loss

--

Monthly

Monthly

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

Monthly

RG 680

C 27.00

Identification of the counterparty

LE 1

Monthly

Monthly

RG 680

C 28.00

Exposures in the non-trading and trading book

LE 2

Monthly

Monthly

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

Frequency

Template origin

Template code

Template name

Short name

INDIVIDUAL

CONSOLIDATED

ALTRA INFORMACIÓ

 

 

 

AFA

RG

Recursos gestionats de clients

--

Quarterly

AFA

CV2

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

--

Quarterly

AFA

ICCG

Inversió creditícia a clients

--

Quarterly

AFA

EBIF

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

--

Quarterly

AFA

AA

Actius Adjudicats

--

Quarterly

AFA

SPC

Procés de consolidació

--

Quarterly

AFA

R1

Informació diversa en funció de la residència de clients

--

Quarterly

AFA

DC1

Grau de concentració dels dipòsits de clients

--

Quarterly

AFA

RTI

Risc de tipus d'interès

--

--

Quarterly

AFA

GESTCART

Dades sobre els serveis d'inversió / auxiliars / activitat complementària duta a terme per l’entitat (Com 213/11)

--

Quarterly

--

AFA

GDIC

--

Quarterly

--

AFA

DIPGDIC

--

Quarterly

--

AFA

SERVEIS

--

Quarterly

--

AFA

ASSESS

--

Quarterly

--

AFA

INTERM

--

Quarterly

--

Document Reference regulations Doc name on an individual basis Doc name on a consolidated basis Monthly Quarterly Semi-annual Annual
Estats financers anuals auditats (Individuals i Consolidats) - Entitats Bancàries Com. 248/17 -- --

Estats financers anuals auditats (Individuals i Consolidats) - Entitats participades Com. 248/17 -- --

Informe amb l'opinió d’auditoria interna en relació amb el disseny i l’efectivitat operativa del sistema de control intern i de gestió de riscos de l’entitat Llei 8/2013 -- --

Informe complementàri d'auditoria Com. 157/03 -- --

Informe anyal de blanqueig Com. 173/07 -- --

Informe de ràting Com. 86 -- --

Document Reference regulations Doc name Monthly Quarterly Semi-annual Annual
Fees Com. 236/14
Detall de les participacions en altres entitats i sobre la identitat dels auditors de les entitats participades per EOSF Com. 1/2019-SF PART  

Composició de l’òrgan d’administració i de la direcció general de les entitats participades per EOSF Com. 1/2019-SF CAD PART  

Composició de l’accionariat de l’entitat operativa del sistema financer Com. 1/2019-SF ACC  

Càrrecs de l’Alta Direcció Com. 2/2019-SF CAD  

* Reporting performed recurrently without fixed periodicity

Document Reference regulations Doc name Monthly Quarterly Semi-annual Annual
Avaluació dels riscos operatius i de seguretat associats als serveis de pagament que presten, així com de l’adequació de les mesures pal·liatives i els mecanismes de control aplicats Com. 259/19 --    

Dades estadístiques sobre el frau relacionat amb els diferents mitjans de pagament Com. 260/19 Informe incidents greus

Check section Gurantee Schemes

Document Reference  regulations Doc name Monthly Quarterly Semi-annual Annual

FAGADI

Càlcul anual de la base de cobertura

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

SAGI

Càlcul anual de la base de cobertura

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

Tractament de bitllets

Com EME-01/2019 Doc MTB *      

CNAM

Tractament de monedes

Com EME-01/2018 Doc MTM *      

 * Reporting performed recurrently without predifined periodicity