EBA · 2013_285 Final Q&A

Reporting frequency for template C17.00 Op risk details

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2013-09-27
Answered
2014-02-14
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Please elaborate which reporting period that should be included in the semi-annual reporting of template C017.00. According to the Annex II, part 4.2 paragraph 119 this template summarises the information by an institution in the last year. If it should be reported with a semi-annual report, which reporting period should then be included in the reporting as per end Dec resp. end June? Possible way to read this: - The same figures should be reported twice a year (just as template C16.00 contains the same figure for four quarters in row). - Rolling 12 month reporting (i.e. as per end June is 1/7 the previous year until 30/6 the reporting year)

Background

C17.00 should be reported with a semi-annual according to the ITS Article 5 (b). According to the instruction the information should be referable to the "last year". It is not sufficient clear what should be included in the template.

Answer

The reporting of C 17.00 (OPR Details) shall be based on the calendar year. The figures reported in June of the respective year are interim figures, the final figures are reported in December.

Original source: European Banking Authority, Q&A ID 2013_285

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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