+Guidelines on resubmission of historical data (EBA/GL/2024/04)
---+1. Compliance and reporting obligations
------+Status of these guidelines
---------+1. This document contains guidelines issued pursuant to Article 16 of Regulation (EU) No 1093/2010 …
---------+2. Guidelines set the EBA view of appropriate supervisory practices within the European System of …
------+Reporting requirements
---------+3. According to Article 16(3) of Regulation (EU) No 1093/2010, competent authorities must notify …
---------+4. Notifications will be published on the EBA website, in line with Article 16(3).
---+2. Subject matter, scope and definitions
------+Subject matter
---------+5. The guidelines specify the requirements for the resubmission of historical data by the financial …
------+Scope of application
---------+6. The guidelines apply in relation to the supervisory and resolution reporting framework developed …
---------+7. The guidelines apply at the individual, sub-consolidated and consolidated level following the …
---------+8. The guidelines do not apply where the EBA reporting framework sets out specific requirements for …
---------+9. The guidelines do not apply to data that are produced by the competent or resolution authorities …
------+Addressees
---------+10. These guidelines are addressed to competent authorities as defined in Article 4 point (2) of …
------+Definitions
---------+11. Unless otherwise specified, terms used and defined in the basic acts establishing the reporting …
---+3. Implementation
------+Date of application
---------+12. The guidelines apply from 17/10/2024.
---+4. Requirements for financial institutions for resubmission of historical data
------+13. Where financial institutions discover any inaccuracies or errors in the reported historical …
------+14. The corrections to be resubmitted to the authorities should include both the elements where the …
------+15. Where errors, inaccuracies and the related corrections affect only the current data, financial …
------+16. Where errors, inaccuracies and the related corrections in the current data also affect the …
------+17. Where errors, inaccuracies and related corrections in the data reported with monthly frequency …
------+18. Where competent authorities have applied higher reporting frequencies as a supervisory measure …
------+19. Where errors, inaccuracies and related corrections affect only the historical data up to one …
------+20. The obligation for financial institutions to correct the current and historical data for a …
------+21. Where required by the competent or resolutions authorities, financial institutions should …
------+22. Depending on the financial institutions’ own assessment of the materiality of the corrections …
------+23. Financial institutions should maintain the technical capabilities to submit and resubmit the …
------+24. Financial institutions may refrain from resubmitting historical data as provided in paragraph …
---+5. Assessment of historical data by the authorities
------+25. Based on the outcomes of the assessments of quality, accuracy, consistency and completeness of …
------+26. Where errors, inaccuracies and related corrections have been identified in the submitted data …
------+27. Depending on their assessment and the needs to perform their duties, competent authorities …
------+28. Competent authorities, resolution authorities or the EBA may also require the resubmission of …
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Guidelines on resubmission of historical data (EBA/GL/2024/04)

Guidelines on resubmission of historical data (EBA/GL/2024/04)

https://www.eba.europa.eu/activities/single-rulebook/regulatory-activities/supervisory-reporting/guidelines-resubmission-historical-data – PDF

1. Overview

,
1. Compliance and reporting obligations

1. Compliance and reporting obligations
2. Subject matter, scope and definitions

2. Subject matter, scope and definitions
3. Implementation

3. Implementation
4. Requirements for financial institutions for resubmission of historical data

4. Requirements for financial institutions for resubmission of historical data
5. Assessment of historical data by the authorities

5. Assessment of historical data by the authorities

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards

Linked Issues

Issuelinks
is related to Imported: Guidelines on resubmission of historical data (2024-10-17-b129daaf5c-3dad)
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