Aggregate Statistical Data
ANNEX IVSupplementary provisions
ANNEX IV Aggregate Statistical Data List of templates Part 1 Consolidated data per Competent Authority Part 2 Data on credit risk Part 3 Data on market risk Part 4 Data on operational risk Part 5 Data on supervisory measures and administrative penalties Part 6 Data on waivers General remarks on filling in templates in Annex IV — Competent authorities shall not disclose supervisory actions or decisions directed at specific institutions. When publishing information on the general criteria and methodologies, competent authorities shall not disclose any supervisory measures directed at specific institutions, whether taken with respect to a single institution or to a group of institutions. — Numerical cells shall include only numbers. There shall be no references to national currencies. The currency used is euros and non-euro area Member States shall convert their national currencies into euros using the ECB exchange rates (at the common reference date, i.e. the last day of the year under review), with one decimal place when disclosing amounts in millions. — Unit of disclosure shall be in millions of euro for the reported monetary amounts (hereafter – MEUR). — Percentages shall be disclosed with two decimals. — If data is not being disclosed, the reason for non-disclosure shall be provided using the EBA nomenclature, i.e. N/A (for not available) or C (for confidential). — The data shall be disclosed on an aggregated basis without identifying individual either credit institutions or investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU, if any. — The references to COREP templates pursuant to the Commission implementing regulation (EU) No 451/2021 are provided in Parts 1 to 4, where available. — Competent authorities shall collect data relating to XXXX year onwards on consolidated basis. This will ensure the consistency of the information collected. — The templates of this Annex shall be read in conjunction with the reporting scope of consolidation hereby defined. To ensure efficient data collection and the confidentiality, the information for credit institutions and investment firms (class one minus MiFID firms), if any, shall be reported aggregated and the same level of consolidation shall be applied in both cases. — In order to ensure the coherence and comparability of reported data, the ECB shall publish only aggregate statistical data for supervised entities for which it conducts and exercises direct supervision at the reference date of the disclosure, while national competent authorities shall publish aggregate statistical data only for credit institutions not directly supervised by the ECB. — The competent authorities of Member States non participating in the SSM publish aggregate data of institutions established in their jurisdictions, including the subsidiaries in their jurisdictions of institutions established in SSM participating Member States. — Data shall be compiled only for investment firms subject to Directive 2013/36/EU. Investment firms which are not subject to Directive 2013/36/EU regime are excluded from the data collection exercise. Part 1 Consolidated data per Competent Authority (year XXXX) Reference to COREP template Data Number and size of credit institutions 010 Number of credit institutions [Value] 020 Total assets of the jurisdiction (in MEUR) ( 1 ) [Value] 030 Total assets of the jurisdiction ( 1 ) as % of GDP ( 2 ) [Value] Number and size of foreign credit institutions ( 3 ) 040 From third countries Number of branches ( 4 ) [Value] 050 Total assets of branches (in MEUR) [Value] 060 Number of subsidiaries ( 5 ) [Value] 070 Total assets of subsidiaries (in MEUR) [Value] Number of investment firms ( 6 ) 075 Number of investment firms [Value] Total capital and capital requirements of credit institutions and investment firms ( 6 ) 080 Total Common Equity Tier 1 capital as % of total capital ( 7 ) CA1 (row 0020 / row 0010) [Value] 090 Total Additional Tier 1 capital as % of total capital ( 8 ) CA1 (row 0530 / row 0010) [Value] 100 Total Tier 2 capital as % of total capital ( 9 ) CA1 (row 0750 / row 0010) [Value] 110 Total capital requirements (in MEUR) ( 10 ) CA2 (row 0010) * 8% [Value] 120 Total capital ratio (%) ( 11 ) sum(CA1 (row 0010)) /sum(CA2 (row 0010)) [Value] Part 2 Data on credit risk (year XXXX) Credit risk data Reference to COREP template data Credit institutions and investment firms ( 12 ) : Own funds requirements for credit risk 010 Own funds requirements for credit risk % of total own funds requirements ( 13 ) CA2 (row 0040) / (row 0010) [Value] 020 Breakdown by approach % based on the total number of credit institutions and investment firms ( 12 ) ( 14 ) Standardised Approach (SA) [Value] 030 IRB approach when neither own estimates of Loss Given Default nor conversion factors are used [Value] 040 IRB approach when own estimates of Loss Given Default and/or conversion factors are used [Value] 050 % based on total own funds requirements for credit risk SA CA2 (row 0050) / (row 0040) [Value] 060 IRB approach when neither own estimates of Loss Given Default nor conversion factors are used CR IRB, Foundation IRB (row 0010, col 0260) / CA2 (row 0040) [Value] 070 IRB approach when own estimates of Loss Given Default and/or conversion factors are used CR IRB, Advanced IRB (row 0010, col 0260) / CA2 (row 0040) [Value] 080 Breakdown by IRB exposure class % based on total IRB risk weighted exposure amount IRB approach when neither own estimates of Loss Given Default nor conversion factors are used CA2 (row 0250 / row 0240) [Value] 090 Central governments and central banks CA2 (row 0260 / row 0240) [Value] 100 Institutions CA2 (row 0270 / row 0240) [Value] 110 Corporates - SME CA2 (row 0280 / row 0240) [Value] 120 Corporates - Specialised Lending CA2 (row 0290 / row 0240) [Value] 130 Corporates - Other CA2 (row 0300 / row 0240) [Value] 140 IRB approach when own estimates of Loss Given Default and/or conversion factors are used CA2 (row 0310 / row 0240) [Value] 150 Central governments and central banks CA2 (row 0320 / row 0240) [Value] 160 Institutions CA2 (row 0330 / row 0240) [Value] 170 Corporates - SME CA2 (row 0340 / row 0240) [Value] 180 Corporates - Specialised Lending CA2 (row 0350 / row 0240) [Value] 190 Corporates - Other CA2 (row 0360 / row 0240) [Value] 200 Retail - Secured by real estate SME CA2 (row 0370 / row 0240) [Value] 210 Retail - Secured by real estate non-SME CA2 (row 0380 / row 0240) [Value] 220 Retail - Qualifying revolving CA2 (row 0390 / row 0240) [Value] 230 Retail - Other SME CA2 (row 0400 / row 0240) [Value] 240 Retail - Other non-SME CA2 (row 0410 / row 0240) [Value] 250 Equity IRB CA2 (row 0420 / row 0240) [Value] 270 Other non credit-obligation assets CA2 (row 0450 / row 0240) [Value] Credit risk data Reference to COREP template data 280 Credit institutions and investment firms ( 12 ) : Own funds requirements for credit risk 290 Breakdown by SA exposure class* % based on total SA risk weighted exposure amount Central governments or central banks CA2 (row 0070 / row 0050) [Value] 300 Regional governments or local authorities CA2 (row 0080 / row 0050) [Value] 310 Public sector entities CA2 (row 0090 / row 0050) [Value] 320 Multilateral Development Banks CA2 (row 0100 / row 0050) [Value] 330 International Organisations CA2 (row 0110 / row 0050) [Value] 340 Institutions CA2 (row 0120 / row 0050) [Value] 350 Corporates CA2 (row 0130 / row 0050) [Value] 360 Retail CA2 (row 0140 / row 0050) [Value] 370 Secured by mortgages on immovable property CA2 (row 0150 / row 0050) [Value] 380 Exposures in default CA2 (row 0160 / row 0050) [Value] 390 Items associated with particular high risk CA2 (row 0170 / row 0050) [Value] 400 Covered bonds CA2 (row 0180 / row 0050) [Value] 410 Claims on institutions and corporates with a short-term credit assessment CA2 (row 0190 / row 0050) [Value] 420 Collective investment undertakings CA2 (row 0200 / row 0050) [Value] 430 Equity CA2 (row 0210 / row 0050) [Value] 440 Other items CA2 (row 0211 / row 0050) [Value] 455 Securitisations Securitisation positions CA2 (row 0470 / row 0010) [Value] 460 Breakdown by credit risk mitigation (CRM) approach % based on the total number of credit institutions and investment firms ( 12 ) ( 15 ) Financial collateral simple method [Value] 470 Financial collateral comprehensive method [Value] Exposures and losses from lending collateralised by immovable property (MEUR) ( 16 ) Reference to COREP template data 550 Use of residential property as collateral Sum of exposures secured by residential property ( 17 ) CR IP Losses (row 0010, col 0050) [Value] 560 Sum of losses stemming from lending up to the reference percentages ( 18 ) CR IP Losses (row 0010, col 0010) [Value] 570 Of which: immovable property valued with mortgage lending value ( 19 ) CR IP Losses (row 0010, col 0020) [Value] 580 Sum of overall losses ( 20 ) CR IP Losses (row 0010, col 0030) [Value] 590 Of which: immovable property valued with mortgage lending value ( 19 ) CR IP Losses (row 0010, col 0040) [Value] 600 Use of commercial immovable property as collateral Sum of exposures secured by immovable commercial property ( 17 ) CR IP Losses (row 0020, col 0050) [Value] 610 Sum of losses stemming from lending up to the reference percentages ( 18 ) CR IP Losses (row 0020, col 0010) [Value] 620 Of which: immovable property valued with mortgage lending value ( 19 ) CR IP Losses (row 0020, col 0020) [Value] 630 Sum of overall losses ( 20 ) CR IP Losses (row 0020, col 0030) [Value] 640 Of which: immovable property valued with mortgage lending value ( 19 ) CR IP Losses (row 0020, col 0040) [Value] Part 3 Data on market risk ( 21 ) (year XXXX) Market risk data Reference to COREP template data Credit institutions and investment firms ( 22 ) : Own funds requirements for market risk 010 Own funds requirements for market risk % of total own funds requirements ( 23 ) CA2 (row 0520) / (row 0010) [Value] 020 Breakdown by approach % based on the total number of credit institutions and investment firms ( 22 ) ( 24 ) Standardised approach [Value] 030 Internal models [Value] 040 % based on total own funds requirements for market risk Standardised approach CA2 (row 0530) / (row 0520) [Value] 050 Internal models CA2 (row 0580) / (row 0520) [Value] Part 4 Data on operational risk (year XXXX) Operational risk data Reference to COREP template data Credit institutions and investment firms ( 25 ) : Own funds requirements for operational risk 010 Own funds requirements for operational risk % of total own funds requirements ( 26 ) CA2 (row 0590) / (row 0010) [Value] 020 Breakdown by approach % based on the total number of credit institutions and investment firms ( 25 ) ( 27 ) Basic Indicator Approach (BIA) [Value] 030 Standardised Approach (TSA) /Alternative Standardised Approach (ASA) [Value] 040 Advanced Measurement Approach (AMA) [Value] 050 % based on total own funds requirements for operational risk BIA CA2 (row 0600) / (row 0590) [Value] 060 TSA/ASA CA2 (row 0610) / (row 0590) [Value] 070 AMA CA2 (row 0620) / (row 0590) [Value] Credit institutions and investment firms ( 25 ) : Losses due to operational risk 080 Total gross loss Total gross loss as % of total gross income ( 28 ) OPR Details (row 0920, col 0080) / OPR (sum (row 0010 to row 0130), col 0030) [Value] Part 5 Data on supervisory measures and administrative penalties ( 29 ) (year XXXX) Supervisory measures data Credit institutions and investment firms ( 30 ) 010 Supervisory measures taken in accordance with Article 102(1)(a) Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU: [Value] 011 to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] [Value] 012 to reinforce governance arrangements and internal capital management [Article 104(1)(b)] [Value] 013 to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] [Value] 014 to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] [Value] 015 to restrict/limit business or activities [Article 104(1)(e)] [Value] 016 to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] [Value] 017 to limit variable remuneration [Article 104(1)(g)] [Value] 018 to strengthen own funds by using net profits [Article 104(1)(h)] [Value] 019 to restrict/prohibit distributions or interest payments [Article 104(1)(i)] [Value] 020 to impose additional or more frequent reporting requirements [Article 104(1)(j)] [Value] 021 to impose specific liquidity requirements [Article 104(1)(k)] [Value] 022 to impose additional disclosure requirements [Article 104(1)(l)] [Value] 023 Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) [Value] 024 Supervisory measures taken in accordance with Article 102(1)(b) and other provisions of Directive 2013/36/EU or Regulation (EU) No 575/2013 Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU: [Value] 025 to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] [Value] 026 to reinforce governance arrangements and internal capital management [Article 104(1)(b)] [Value] 027 to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] [Value] 028 to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] [Value] 029 to restrict/limit business or activities [Article 104(1)(e)] [Value] 030 to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] [Value] 031 to limit variable remuneration [Article 104(1)(g)] [Value] 032 to strengthen own funds by using net profits [Article 104(1)(h)] [Value] 033 to restrict/prohibit distributions or interest payments [Article 104(1)(i)] [Value] 034 to impose additional or more frequent reporting requirements [Article 104(1)(j)] [Value] 035 to impose specific liquidity requirements [Article 104(1)(k)] [Value] 036 to impose additional disclosure requirements [Article 104(1)(l)] [Value] 037 Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) [Value] Administrative penalties ( 31 ) data Credit institutions and investment firms ( 30 ) 065 Administrative penalties (for breaches of authorisation/ acquisitions of qualifying holding requirements) Total number of administrative penalties from Article 66(2) of Directive 2013/36/EU applied: [Value] 066 public statements identifying the natural/legal person responsible and the nature of the breach [Article 66(2)(a)] [Value] 067 orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 66(2)(b)] [Value] 068 administrative pecuniary penalties imposed on legal/natural person [points (c) to (e) of Article 66(2)] [Value] 069 suspensions of the voting rights of shareholders [Article 66(2)(f)] [Value] 070 Number and nature of other administrative penalties applied (not specified in Article 66(2) of Directive 2013/36/EU) [free text] 071 Administrative penalties (for other breaches of requirements imposed by Directive 2013/36/EU or Regulation (EU) No 575/2013) Total number of administrative penalties from Article 67(2) of Directive 2013/36/EU applied: [Value] 072 public statements identifying the natural/legal person responsible and the nature of the breach [Article 67(2), point (a)] [Value] 073 orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 67(2), point (b)] [Value] 074 withdrawals of authorisation of credit institution and investment firm [Article 67(2), point (c)] [Value] 075 temporary bans against natural person from exercising functions in credit institutions and investment firms [Article 67(2), point (d)] [Value] 076 administrative pecuniary penalties imposed on legal/natural person [Article 67(2), point (e) to (g)] [Value] 077 Number and nature of other administrative penalties applied (not specified in Article 67(2) of Directive 2013/36/EU) [free text] Competent authorities shall not disclose supervisory actions or decisions directed at specific institutions. When publishing information on the general criteria and methodologies, competent authorities shall not disclose any supervisory measures directed at specific institutions, whether taken with respect to a single institution or to a group of institutions. Part 6 Data on waivers ( 32 ) (year XXXX) Exemption from the application on an individual basis of prudential requirements set out in Parts Two, Three, Four, Seven, Seven A and Eight of Regulation (EU) No 575/2013 and in Chapter 2 of Regulation (EU) 2017/2402 Legal reference in Regulation (EU) No 575/2013 Article 7(1) and (2) (waivers for subsidiaries) ( 33 ) Article 7(3) (waivers for parent institutions) 010 Total number of waivers granted [Value] [Value] 011 Number of waivers granted to parent institutions which have or hold participations in subsidiaries established in third countries N/A [Value] 012 Total amount of consolidated own funds held in the subsidiaries established in third countries (in MEUR) N/A [Value] 013 Percentage of the total consolidated own funds held in subsidiaries established in third countries (%) N/A [Value] 014 Percentage of the consolidated own funds requirements allocated to subsidiaries established in third countries (%) N/A [Value] Permission granted to parent institutions to incorporate subsidiaries in the calculation of their prudential requirements set out in Parts Two, Three, Four, Seven, Seven A and Eight of Regulation (EU) No 575/2013 and in Chapter 2 of Regulation (EU) 2017/2402 Legal reference in Regulation (EU) No 575/2013 Article 9(1) (Individual consolidation method) 015 Total number of permissions granted [Value] 016 Number of permissions granted to parent institutions to incorporarte subsidiaries established in third countries in the calculation of their requirement [Value] 017 Total amount of consolidated own funds held in the subsidiaries established in third countries (in MEUR) [Value] 018 Percentage of the total consolidated own funds held in subsidiaries established in third countries (%) [Value] 019 Percentage of the consolidated own funds requirements allocated to subsidiaries established in third countries (%) [Value] Exemption from the application on an individual basis of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013 Legal reference in Regulation (EU) No 575/2013 Article 8 (Liquidity waivers for subsidiaries) 020 Total number of waivers granted [Value] 021 Number of waivers granted pursuant to Article 8(2) where all institutions within a single liquidity sub-group are authorised in the same Member State [Value] 022 Number of waivers granted pursuant to Article 8(3) where all institutions within a single liquidity sub-group are authorised in several Member States [Value] 023 Number of waivers granted pursuant to Article 8(4) to institutions which are members of the same Institutional Protection Scheme [Value] Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Eight of Regulation (EU) No 575/2013 and Chapter 2 of Regulation (EU) 2017/2402 Legal reference in Regulation (EU) No 575/2013 Article 10 (Credit institutions permanently affiliated to a central body) 024 Total number of waivers granted [Value] 025 Number of waivers granted to credit institutions permanently affiliated to a central body [Value] 026 Number of waivers granted to central bodies [Value] ( 1 ) The total assets figure shall be the total assets value of the country for the national competent authorities, only for rows 020 and 030, and for the ECB the total assets value of Significant Institutions for the whole SSM. ( 2 ) GDP at market price; suggested source – Eurostat/ECB. ( 3 ) EEA countries shall not be included. ( 4 ) Number of branches as defined in point (17) of Article 4(1) of Regulation (EU) No 575/2013. Any number of places of business set up in the same country by a credit institution with headquarters in a third country should be counted as a single branch. ( 5 ) Number of subsidiaries as defined in point (16) of Article 4(1) of Regulation (EU) No 575/2013. Any subsidiary of a subsidiary undertaking shall be regarded as a subsidiary of the parent undertaking, which is at the head of those undertakings. ( 6 ) Investment firms subject to Regulation (EU) No 575/2013 and Directive 2013/36/EU ( 7 ) Ratio of Common Equity Tier 1 capital as defined in Article 50 of Regulation (EU) No 575/2013 to the own funds as defined in Article 4(1), point (118) and Article 72 of that Regulation, expressed in percentage (%). ( 8 ) Ratio of Additional Tier 1 Capital as defined in Article 61 of Regulation (EU) No 575/2013 to the own funds as defined in Article 4(1), point (118) and Article 72 of that Regulation, expressed in percentage (%). ( 9 ) Ratio of Tier 2 Capital as defined in Article 71 of Regulation (EU) No 575/2013 to the own funds as defined in Article 4(1), point (118) and Article 72 of that Regulation, expressed in percentage (%). ( 10 ) The 8 % of total risk exposure amount as defined in Article 92(3) of Regulation (EU) No 575/2013. ( 11 ) The ratio of the own funds to the total risk exposure amount as defined in Article 92(2), point (c) of Regulation (EU) No 575/2013, expressed in percentage (%). ( 12 ) Investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU. ( 13 ) Ratio of the own fund requirements for credit risk as defined in Article 92(3), points (a) and (f) of Regulation (EU) No 575/2013 to the total own funds as defined in Article 92(3) of that Regulation. ( 14 ) If an institution uses more than one approach, it shall be counted in each of these approaches. Hence, the sum of the percentages reported for the three approaches may be higher than 100 %. ( 15 ) In the exceptional cases, where an institution uses more than one approach, it shall be counted in each of these approaches. Hence, the sum of the percentages reported may be higher than 100 %. ( 16 ) The amount of the estimated losses shall be reported at the reporting reference date. ( 17 ) As defined in Article 430a(1), points (c) and (f) of Regulation (EU) No 575/2013, respectively; the market value and mortgage lending value according to Article 4 (1), points (74) and (76) of that Regulation; only for the part of exposure treated as fully and completely secured according to Article 124 (1) of that Regulation. ( 18 ) As defined in Article 430a(1), points (a) and (d) of Regulation (EU) No 575/2013, respectively; the market value and mortgage lending value according to Article 4 (1), points (74) and (76) of that Regulation. ( 19 ) When the value of the collateral has been calculated as mortgage lending value. ( 20 ) As defined in Article 430a(1), points (b) and (e) of Regulation (EU) No 575/2013, respectively; the market value and mortgage lending value according to Article 4 (1), points (74) and (76) of that Regulation. ( 21 ) The template shall include information on all institutions and not only on those with market risk positions. ( 22 ) Investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU. ( 23 ) Ratio of the total risk exposure amount for position, foreign exchange and commodities risks as defined in Articles 92(3), points (b)(i) and (c) of Regulation (EU) No 575/2013 and Article 92(4), point (b) of that Regulation to the total risk exposure amount as defined in Article 92(3) of that Regulation. ( 24 ) If an institution uses more than one approach, it shall be counted in each of these approaches. Hence, the sum of the percentages reported may be higher than 100 %, but also lower than 100 % as entities with small trading portfolio are not obliged to determine market risk. ( 25 ) Investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU ( 26 ) Ratio of the total risk exposure amount for operational risk as defined in Article 92(3) of Regulation (EU) No 575/2013 to the total risk exposure amount as defined in Article 92(3) of that Regulation (in %). ( 27 ) If an institution uses more than one approach, it shall be counted in each of these approaches. Hence, the sum of the percentages reported may be higher than 100 %. ( 28 ) Only with respect to entities, which use AMA or TSA/ASA approach; ratio of the total loss amount for all business lines to the sum of the relevant indicator for banking activities subject to TSA/ASA and AMA for the last year (in %). ( 29 ) Information shall be reported based on the date of decision. Due to differences in national regulations as well as in supervisory practices and approaches across the competent authorities the figures provided in this table might not allow for a meaningful comparison between jurisdictions. Any conclusions without carefully considering these differences can be misleading. ( 30 ) Investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU. ( 31 ) The administrative penalties imposed by competent authorities. Competent authorities shall report all administrative penalties against which there is no appeal available in their jurisdiction by the reference date of the disclosure. Competent authorities of Member States where it is permitted to publish administrative penalties subject to an appeal, shall also report those administrative penalties unless the appeal annulling the administrative penalty is issued. ( 32 ) Competent authorities shall report Information on waiver practices based on the total number of waivers by the competent authority, which are still effective or in force. The information to be reported is limited to those entities granted a waiver. Where the information is not available, i.e. not part of the regular reporting, it shall be reported as ‘N/A’. ( 33 ) The number of institutions which have been granted the waiver shall be used as a basis for counting the waivers.