Supervisory Reporting


Credit institutions are required to report to the MFSA prudential information under the Common Reporting (COREP) framework and the Financial Reporting (FINREP) framework established under Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and the Implementing Technical Standard No 680/2014 on Supervisory Reporting, in accordance with Circulars on COREP and FINREP issued by the Authority from time to time and subject to terms and conditions as may be imposed by the Authority.

Reporting Modules

Credit institutions are required to submit COREP and FINREP data on both a solo and consolidated basis, where applicable.

Unless stated otherwise in the respective instructions, all FINREP and COREP data should be submitted in actual figures including two decimal places (e.g. €2,560,561.43).

Data which is required as rates, percentages or ratios must be reported using the decimal notation to four decimal places (e.g. 9.31% should be reported as 0.0931).

The templates provided below are to be used for submission of data to the Authority. Links to the EBA website are provided for information and reference purposes only.

1. COREP – Own Funds and Own Funds Requirements including IPL (module code: OF) – Updated on 13/02/2019

  EBA Link on Own Funds

  Legal Act amending ITS 680/2014 on Prudent Valuation

2. COREP – Leverage (module code: LR) Updated on 14/11/2018

  EBA Link on Leverage

  Final draft ITS amending ITS on LR Reporting (EBA-ITS-2015-03)

3. COREP – Large Exposures and Concentration Risk (module code: LE) Updated on 14/11/2018

  EBA Link on Large Exposures

4. COREP – Liquidity, LCR DA (module code: LCRDA) Updated on 14/11/2018

  EBA Link on Liquidity

  Commission Delegated Regulation (EU) 2015/61

  EBA link on amended technical standards on reporting of the LCR

5. COREP – Liquidity, NSFR (module code: NSFR) Updated on 14/11/2018

  EBA Link on Liquidity

6. COREP – Liquidity, ALMM (module code: AMM) Updated on 14/11/2018

  EBA Link on Liquidity

  EBA link on amended technical standards on reporting of ALMM

7. FINREP – FINREP including NPL and Forbearance (module code: FINREP) Updated on 14/11/2018

  EBA Link on Forbearance and NPEs

  FINREP for nGAAP entities

8. FINREP – Asset Encumbrance (module code: AE) Updated on 14/11/2018

  EBA Link on Asset Encumbrance

9. Funding Plans (module code: FP) Updated on 14/11/2018

  EBA Link on Funding Plans

  MFSA Link to BR/16

Submission Of Reporting Templates

1. Remittance Timetable

Submission of data by credit institutions to the Authority shall be in line with the reporting dates available in the Remittance Timetable.

2. LH Portal Submission

Submission of Supervisory Reporting Modules should be made through the below link:

https://lhportal.mfsa.com.mt/

Kindly refrain from using e-mail for the submission of such templates.

3. ZIP File Naming Convention

The following file naming convention should be used for the submission of Supervisory Reporting Modules:

BankDesignatedCode_MmmYYYY_ScopeOfConsolidation_ReportingFramework_ModuleCode_LEI

where:

    • BankDesignatedCode: 3-letter code assigned to the institution

    • MmmYYYY: reference date of the module e.g. Dec2018

    • ScopeOfConsolidation: CON for Consolidated or IND for Individual, as applicable

    • ReportingFramework_ModuleCode: COREP for prudential reporting or FINREP for financial reporting, followed by the module code. The below options apply:

      • COREP_OF
      • COREP_LR
      • COREP_LE
      • COREP_LCRDA
      • COREP_NSFR
      • COREP_AMM
      • FINREP
      • FINREP_GAAP
      • FINREP_AE
      • FP
    • LEI: 20-character Legal Entity Identifier

In case of resubmissions, the ZIP filename should include ‘REVxx’:

BankDesignatedCode_MmmYYYY_ScopeOfConsolidation_ReportingFramework_ModuleCode_REVxx_LEI

where:

  • x denotes a digit from 0 to 9, example ‘REV01’. For multiple resubmissions, the ‘REVxx’ should be sequential: REV01, REV02, REV03 …

4. XBRL File Naming Convention

The following file naming convention should be used for the XBRL file within submissions of Supervisory Reporting Modules:

LEI_CountryCode_Framework_Module_ReferenceDate_Timestamp

where

  • LEI: 20-character Legal Entity Identifier
  • CountryCode: MT
  • Framework: Version of the framework in use.

For ITS v2.8, applicable as of December 2018 reference date, the below frameworks apply:

for modules LCRDA, NSFR, ALMM, LE, LR, OF = COREP020302

for module FINREP using IFRS = FINREP020202

for module FINREP using nGAAP = FINREP020106

for module FINREP_AE = AE010005

for module FP = FP010006

For ITS v2.7, the below frameworks apply:

for modules LCRDA, NSFR, ALMM, LE, LR, OF = COREP020300

for module FINREP using IFRS = FINREP020201

for module FINREP_AE = AE010004

The framework codes change whenever an updated ITS version is in place. The Authority will be providing the respective updates, when applicable. In case a resubmission is due for versions prior to ITS v2.7, reporting agents are kindly requested to contact the Authority to provide such framework codes.

  • Module: The code of the module being submitted, followed by the consolidation scope (individual or consolidated), as applicable:

for AE module = AEIND or AECON

for ALM module = COREPALMIND or COREPALMCON

for LCR DA module = COREPLCRDAIND or COREPLCRDACON

for LE module = COREPLEIND or COREPLECON

for NSFR module = COREPNSFRIND or COREPNSFRCON

for FINREP_IFRS9 module = FINREP9INDIFRS or FINREP9CONIFRS

for FINREP_IFRS module = FINREPINDIFRS or FINREPCONIFRS (applies only for FINREP resubmissions for reference dates prior to IFRS9 implementation)

for FINREP_nGAAP module = FINREPCONGAAP or FINREPINDGAAP

for OF module = COREPOFIND or COREPOFCON

for LR module = COREPLRIND or COREPLRCON

for FP module = FPCON or FPIND (applies only to institutions requested to submit the Funding Plans module)

for CA module = COREPCON or COREPIND (applies only for CA resubmissions for reference dates prior to December 2018)

  • ReferenceDate: The reference date of the module being submitted, in the format YYYY-MM-DD
  • Timestamp: 17-digit timestamp of the XBRL file creation, in the format YYYYMMDDhhmmsszzz, where z denotes milliseconds and for which zeroes would suffice.

Queries

Institutions are highly encouraged to refer to the below dedicated EBA Q&A webpage for queries regarding interpretation of reporting requirements within the modules and interpretation of the respective instruction annexes.

  www.eba.europa.eu/single-rule-book-qa

This webpage provides replies to a number of queries already raised by various stakeholders, to which the EBA has issued its guidance and clarifications. Interested parties also have the opportunity to lodge their own queries on areas which have not yet been raised or discussed by other stakeholders.