La presente informativa è resa, anche ai sensi dell’art. 13 del D. Lgs. 196/2003 “Codice in materia di protezione dei dati personali” (“Codice Privacy”) 
e degli artt. 13 e 14 del Regolamento (UE) 2016/679 (“GDPR”), a coloro che si collegano alla presente edizione online del giornale Tribuna Economica di proprietà di AFC Editore Soc. Coop. 

Leggi di più

The European Banking Authority (EBA) published a revised version of its Implementing Technical Standards (ITS) on supervisory reporting v3.0 and two sets of Guidelines on disclosures and supervisory reporting requirements.

These products provide clarifications on the application of certain adjustments (“quick fix”) on institutions’ disclosures and supervisory reporting introduced in the Capital Requirements Regulation (CRR) in response to the COVID19.

In particular, the Guidelines on supervisory reporting and disclosure requirements provide clarity on how to report the ITS on supervisory reporting versions 2.9 and 2.10, and on the existing ITS on disclosure of leverage ratio.

The amending Guidelines on disclosure clarify whether institutions are going to apply or not the temporary treatment included in the new Article 468 of the CRR for unrealised gains and losses measured at fair value through other comprehensive income and adjustments to the provisions on IFRS 9 transitional arrangements in accordance with Article 473a of the CRR.

Finally, the revised final draft ITS on reporting for v3.0 replace the final draft ITS submitted in June (EBA/ITS/2020/05) to accommodate the CRR “quick fix” and impact Annexes I, II, X, XI of the final draft ITS.