The European Commission has published a draft implementing technical standards (ITS) with regard to supervisory reporting to competent authorities by institutions according to the Capital Requirements Regulation (CRR). The ITS set out in the draft implementing Regulation outline uniform requirements in relation to supervisory reporting to competent authorities in the following areas:
- own funds requirements and financial information;
- losses stemming from lending collateralised by immovable property;
- large exposures and other largest exposures;
- leverage ratio; and
- liquidity coverage requirements and net stable funding requirements.
The ITS shall enter into force on the twentieth day following its publication in the Official Journal of the EU.
View CRD IV package, 8 January 2014