On 28 June 2014, there was published in the Official Journal of the EU the European Commission Implementing Regulation laying down implementing technical standards (ITS) with regard to supervisory reporting of institutions according to the Capital Requirements Regulation.
The Commission has now adopted two Implementing Regulations that will amend those ITS. The Implementing Regulations relate to:
- asset encumbrance, single data point model and validation rules; and
- forbearance and non-performing exposures.
