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cebs
Committee of European Banking Supervisors
Committee of European Banking Supervisors
Implementation questions on Reporting Frameworks

CEBS has foreseen in its work programme for 2007 that a web-based facility, accessible to both supervisors and market participants, will be established to collect and address questions emerging in the implementation of the reporting frameworks. The answers only reflect CEBS’ views on problems arising from the implementation of the CEBS Guidelines on Reporting, but they cannot be considered as interpretations of the underlying regulations (Directive 2006/48/EC and Directive 2006/49/EC, and IAS/IFRS endorsed by the European Union). Some of the answers included may imply a need for a future change in a CEBS Guidelines on Reporting. In such cases, national authorities will take the answer into consideration when implementing these Guidelines at the national level.
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Common Reporting | Financial Reporting


Implementation of the Guidelines on Common Reporting
CategoryIssueQuestion Numbersubmitted 
CR IRBColumn 25 of CR IRB and column 14 of CR IRB EQU – Expected loss amount11/2008 5/9/2008 more details...
CR IRBColumn 21 of CR IRB and column 11 of CR IRB EQU – Exposure weighted average LGD10/2008 5/9/2008 more details...
CR IRBColumn 1 - Internal Rating System: Number and size of PD buckets and definition of a master scale; Reporting of PD bands. 9/2008 5/9/2008 more details...
CR IRBColumn 1 - Internal Rating System: PD assigned to the obligor grade or pool8/2008 5/9/2008 more details...
CR IRBTemplates for FIRB7/2008 3/20/2008 more details...
MKR SA TDIParticular approach for position risk in CIUs6/2008 2/27/2008 more details...
CR SEC Details1.Treatment of securitisation positions with an inferred rating according to Annex IX part 4 point 38 of Directive 2006/48/EC4/2008 2/12/2008 more details...
CR EQU IRBPD assigned to the opbligor grade for the row PD/LGD approach: total5/2008 2/11/2008 more details...
CR SACounterparty Credit risk3/2008 2/5/2008 more details...
MKR SA EQUMarket risk2/2008 2/5/2008 more details...
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