Scope of application

The guidelines apply in relation to the supervisory and resolution reporting framework developed by the EBA (technical standards, guidelines), where data are submitted by the financial institutions to the competent and resolution authorities on a regular basis. The guidelines also apply where financial institutions submit the data required by the EBA reporting framework on a voluntary basis.

The guidelines apply at the individual, sub-consolidated and consolidated level following the level of application of the actual reporting obligation concerned.

The guidelines do not apply where the EBA reporting framework sets out specific requirements for the resubmission of data.

The guidelines do not apply to data that are produced by the competent or resolution authorities themselves and then submitted to the EBA.