Use of the Guidelines on Common Reporting

General Information
Date of first application
Roll-out strategy

Official published version of the national reporting framework

Foreseeable date for final application

Basic frequency for the reporting

Descriptive information about the approach followed by the national authorities regarding the
solvency reporting

Specifities of implementation:

Type of institutions (size, activities)

Type of carried out supervision

Type of accounting framework used

Use of XBRL
Version of the CEBS taxonomy
Detailed Information
CA and Group Solvency
CA-Solvency Ratio Overview
Group Solvency Details
Credit Risk
CR SA: Credit and counterparty credit risks and free deliveries: Standardised Approach to
Capital Requirements
CR IRB: Credit and counterparty credit risks and free deliveries: Internal Rating Based Approach
to Capital Requirements

CR EQU IRB: Credit risk: Equity: Internal Rating Based Approaches to Capital Requirements
CR SEC SA: Credit risk: Securitisation: Standardised Approach to Capital Requirements
CR SEC IRB: Credit risk: Securitisation: Internal Rating Based Approach to Capital Requirements
CR SEC Details: Credit risk: Detailed information on securitisations by originators and sponsors
CR TB SETT: Settlement/Delivery Risk in the Trading Book
Market Risk
MKR SA TDI: Market Risk: Standardised Approach for Position Risks in Traded Debt Instruments
MKR SA EQU: Market Risk: Standardised Approach for Position Risks in Equities
MKR SA FX: Market Risk: Standardised Approaches for Foreign Exchange Risk
MKR SA COM: Market Risk: Standardised Approaches for Commodities
MKR IM: Market Risk: Internal model
MKR IM Daily: Market Risk Internal Model Details
Operational Risk
OPR: Operational Risk
OPR Details: Operational Risk: Gross Losses by Business Lines and Event Types in the last year
OPR LOSS Details: Major Operational Risk Losses recorded in the last year or which are still
open

Other information institutions are required to report as part of solvency reporting

AT

BE

01-01-07

3/31/2007

roll-out

total

http://www.ris.bka.gv.at/
PPB-2007-3-CPB-spreadsheet
01-01-08

N/A

legal requirements to be reported on a

monthly basis, additional information on a
quarterly basis; solvency reporting according
to 74 and 79 para 2 Austrian Banking Act
(ABA)

The prudential supervision with regard to the

solvency requirements is based on these
reports. An additional template for large
exposures is requested.

Reporting is applicable to credit institutions,

All banks according to 1 Austrian Banking investment firms, settlement institutions and
Act (ABA), further specifities are defined in financial holdings. Frequency of reporting
3 ABA
can vary for different types of institutions
(credit institutions, investment firms)

Both

Solo and consolidated

National GAAP / IFRS

BGAAP and IFRS

No (XML is possible from now on in

accordance with the industry's needs and
will be discussed)

Yes, compulsary
Belgian extension of COREP version 1.2.3

Fully
Fully

Fully
Fully

Partially

Fully

Partially

Partially

Partially

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Partially

Fully

Partially

Partially

Partially

Fully

Partially

Fully

Not applied
Fully
Fully

Partially
Fully
Fully

Fully

Partially

Partially

Fully

Partially

Not applied

http://www.fma.gv.at/cms/site/DE/

Additional templates

BG

CY

3/31/2007

12/31/2006

total

total

Regulatory Reports on Ordinance No. 8(banks'Circular

reports)on the implementation of the COREP

3/31/2007

N/A

Semi-annually

The framework is used for banks' supervision both on a

solo and on a consolidated level. On a solo basis, a
quarterly reporting frequency will apply. XBRL use does
not feature reliable initial date.

In view of the fact that the information

included in the COREP templates will not be
available from other returns / sources, the
Central Bank of Cyprus has decided to
proceed with the full implementation of the
COREP templates. The COREP templates will
replace the existing return of capital
adequacy which is submitted under CAD
requirements.

Investment firms shall report to the Bulgarian Financial

Supervision Commission on a solo basis (a) at least
once every month in the case of firms having an initial
capital of 750.000 & 125.000,or (b) at least once
every six months in the case of firms having an initial
capital requirement of 50.000.

Banks and Investment firms

Credit Institutions (for investment firms the

relevant authority has not yet finalised its
decision)

Solo and Consolidated

none

IFRS

none

Planned

Yes, optional

N.A

Version 1.2 Release 4 dated 2007-04-20

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully
Fully

Fully
Fully

Fully

Fully

Fully

Fully

Fully

Fully

TBDP

None

CZ

DE

7/1/2007

1/1/2007

total

total

http://www.bafin.de/verordnungen/solvv_an
National reporting framework (only in Czech language)
l3.zip

[dd-mm-yy]

1/1/2007

M - solo
Q - consolidated for credit institutions
Q - investment firms

Basically, the majority of core items and selected

detailed items of proposed tables were incorporated
into national reporting framework.

CEBS' templates under the Common

Reporting Framework (COREP) have been
converted into the templates that institutions
must use for on-going supervisory reporting
to BaFin und Deutsche Bundesbank. Many of
the cells that CEBS has classified as core
information have been adopted for the
domestic reporting framework; the cells that
CEBS has classified as detailed information
have been adopted only to a limited extent.

The new reporting framework is implemented for banks

and investement firms. The saving cooperatives submit
only limited set of tables corresponding to their limited
activities.

all

The same reporting framework is used for both solo and

consolidation version. Bank is obliged to submit data on
bank and on consolidated group (if relevant) excl.
insurance companies.

all institutions are subject to the same

system of supervision in which the concept
of proportionality is of course embedded.

From 2005 banks, their securities are admitted to

trading on a regulated market of any Member State,
shall prepare their consolidated accounts in conformity
with IAS. They shall apply IAS on the individual level as
well. The rest of banks has the option to use IAS or
Czech accounting standards for consolidated financial
statements, but on the individual level they shall
continue applying Czech accounting standards.
The Czech accounting standards are very similar to IAS
and EU Directive incl. amendments but they are less
detailed. They follow accounting methods used in IAS
with the exception of goodwill and leasing, i.e. Czech
accounting standards include the same methods and
principles for recognition, derecognition and valuation
financial instruments (incl. derivatives) as IAS.

IFRS, where applicable, otherwise German

GAAP

No

Yes, optional

[Namespace]

Version 1.2.2

Partially

Fully

Not applied

Not applied

Partially

Partially

Partially

Partially

Partially

Partially

Not applied

Partially

Not applied

Partially

Not applied

Fully

Not applied

Partially

Partially

Not applied

Partially

Not applied

Partially

Not applied

Not applied

Not applied

Not applied
Not applied

Partially
Not applied

Fully

Fully

Not applied

Not applied

Partially

Not applied

[Include link]

Asset and liabilities structure by currencies.

DK

EE

6/30/2007

4/1/2007

total

roll-out

[include link]

http://www.eestipank.info/pub/en/dokumendid/dokumendid/

6/30/2007

4/1/2007

quaterly

Monthly

Most of the Danish reporting is based on a

minor part of the information in the COREP
templates. For the solvency ratio overview
template and templates concerning market
risk we have however developed our own
templates. Some information is asked on a
monthly basis for certain investment firms.

None

None

None

No

No

Not applicable

N/A

Not applied

Fully

Not applied

Not applied

Partially

Fully

Partially

Fully

Partially

Fully

Partially

Not applied

Partially

Not applied

Not applied

Not applied

Not applied

Partially

Not applied

Partially

Not applied

Partially

Not applied

Partially

Not applied

Partially

Not applied
Not applied

Not applied
Not applied

Fully

Fully

Not applied

Not applied

Not applied

Not applied

Not applicable

N/A

EL

01-01-08
Total

http://www.bankofgreece.gr/Pages/el/other/deps-ypodeigmata.aspx

01-01-08

Quarterly

Solvency reporting of credit institutions is primarily

based on the COREP formats as implemented
nationally by the Bank of Greece. In addition to
COREP, other periodic reports/templates that may
be used to determine solvency are : the large
exposures and double gearing reports, the
minimum supervisory loan-loss provisions report
and the detailed trading book positions report.

All credit institutions (as defined in the banking law

(article 2 1a of Law 3601 of 2007) are required
to file with the Bank of Greece the COREP reporting
formats as described in the detailed information
part below. (Investment firms however file with the
separate competent authority
[http://www.hcmc.gr] the COREP formats as
implemented by the latter authority)
The same regulatory reporting requirements
(including the COREP formats) are applicable to all
credit institutions while the principle of
proportionality applies, with regard to periodic
reporting, on supervised financial institutions (that
do not meet the credit institution definition) ;
regulatory reports filed with the Bank of Greece are
not audited by external auditors but may be
reviewed by BoG examiners during on site
inpections; more generally, a risk based supervision
(both off- site and on-site) is exercised on
supervised institutions on a solo as well as on a
group basis,

IFRS ; national GAAPs in the case of cooperative

banks (as well as some investment firms)

No

Fully
Not applied
Fully
Fully

Fully
Fully
Fully
Fully
Fully

Fully
Fully
Fully
Fully
Fully
Fully
Fully
Fully
Not applied

information on large exposures, double gearing,

minimum loan loss provisions for supervisory
purposes and detailed trading book positions

ES

FI

09/30/2008

3/31/2007

Total

Total

CBE 3/2008 (BOE n. 140 - 10 June 2008)

http://www.rahoitustarkastus.fi/COREP

Deadline for first reporting: 09/30/2008

(referred to 06/30/08)

5/4/2007

Periodical requested information regarding

solvency is based on the national
implementation of the COREP templates and
on additional templates covering: (1)
solvency and accounting interface, (2) large
exposures, (3) interest rate risk in nontrading activities and (4) capital adequacy of
financial conglomerates.
Banco de Espaa may also require, on a
general or individual basis, as much
information as needed for clarification or
detail of the templates mentioned above.
Furthermore, Banco de Espaa may request
to particular entities and for well-justified
reasons, the periodical submission of certain
developments or details of the
abovementioned templates.

All the information provided by Banco de

Espaa relates only to the solvency reporting
by credit institutions (solvency reporting by
investment firms falls within the remit of
Comisin Nacional del Mercado de Valores
-CNMV-).
The basic frequency for the reporting is
annual for individual credit institutions
belonging to a consolidated group. Also,
even though the basic frequency for the
reporting of consolidated groups and standalone credit institutions is semi-annual,
depending on their size, complexity, risk
profile, etc., the frequency of reporting of
the "CA" and the "Group Solvency Details"
templates may be requested quaterly.
Banco de Espaa conducts both on-site and
off-site supervision. Periodical requested
information regarding solvency does not
depend on the type of carried out
supervision.

Credit institutions

Solo and consolidated

All credit insititutions are subject to IAS-type

accounting framework.

Both IFRS and FAS

Yes, compulsory

Yes, optional

Version 1.2.4

1.2.4

Fully

Partially

Fully

Not applied

Partially

Partially

Partially

Partially

Fully

Partially

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Partially

Partially

Partially

Partially

Fully

Partially

Partially

Partially

Fully
Not applied

Partially
Fully

Fully

Fully

Fully

Fully

Fully

Fully

Large Exposures

MKR SA FXa: Standardised approach for foreign currency and

FR

HU

6/30/2007

1/1/2008

total

Total

instruction 2007-02

http://www.pszaf.hu/engine.aspx?page=pszafhu_corep

1/1/2007

1/1/2008

S or Q (depending on asset size and credit

risk approach)

Monthly at solo level, Quarterly at OPR

templates
Semi-annually at consolidated level

The solvency reporting is fully based on

COREP in order to collect the prudential
Solvency reporting has to be filled according
information. It is nonetheless a "light"
to Act CXII of 1996 on Credit Institutions
version of COREP since the French
and Financial Enterprises and Act CXX of
supervisor does not request all the items
2001 on the Capital Market.
proposed by the CEBS. At the same time, a
COREP templates have been incorporated
great amount of national previous templates into national reporting framework. Core and
had been suppressed. COREP has thus
detailed information is required to be
become the main reporting means, even if
submitted monthly, except the OPR
completed with other templates on other
templates which have to be provided
supervisory tasks (for instance for liquidity
quarterly.
or large exposures).

All institutions with more frequent periodicity

All Credit Institutions and Investment Firms
for over 80 billions of assets institutions

Similar for all subject institutions, either on a

Risk based On-site and Off-site supervision
solo or consolidated basis according to
both at solo and consolidated level
Regulation 2000-03

IAS/IFRS or French rules (Conseil National

de la Comptabilit)

National GAAP

Yes, compulsory

No

1.2

N/A

Partially

Partially

Not applied

Partially

Partially

Partially

Partially

Fully

Partially

Fully

Partially

Fully

Partially

Fully

Fully

Fully

Fully

Fully

Partially

Fully

Partially

Fully

Partially

Partially

Partially

Partially

Fully
Partially

Fully
Fully

Partially

Fully

Fully

Fully

Fully

Fully

Other templates

Overview of capital requirements under

Basel I.

IE

IT

3/30/2007

3/31/2007

Total

phased roll-out

www.financialregulator.ie

http://www.bancaditalia.it/vigilanza/banche/normativa/dispos

n/a

1/1/2008

Quarterly

Credit Institutions availing of Article 152(8)

of the CRD will continue to report using the
Financial Regulator's Prudential Return
framework for 2007. Those institutions not
availing of Article 152(8) are requested to
complete the COREP templates for the Core
information sections for the four reporting
calendar quarter ends commencing with 30
March 2007. The Detailed sections are not
required to be submitted each quarter;
however, credit institutions must be able to
provide the Financial Regulator with these
sections when requested.

COREP is also used on a solo basis with a

quarterly frequency of reporting.

Credit Institutions and Investment Firms

all credit institutions

Individual and group

solo and consolidated supervision

Local GAAP and IAS/IFRS

IAS/IFRS

Yes, optional

No

1.2

[Namespace]

Fully

Partially

Fully, but on request

Partially

Fully for core data, detail data on request

Partially

Fully for core data, detail data on request

Partially

Fully for core data, detail data on request

Partially

Fully for core data, detail data on request

Partially

Fully for core data, detail data on request

Partially

Fully, but on request

Not applied

Fully for core data, detail data on request

Partially

Fully for core data, detail data on request

Partially

Fully for core data, detail data on request

Partially

Fully for core data, detail data on request

Partially

Fully for core data, detail data on request

Partially

Fully
Fully, but on request

Partially
Partially

Fully for core data, detail data on request

Partially

Fully, but on request

Partially

Fully, but on request

Not applied

[Include link]

[Include link]

LT

LU

01.04.2008

1/1/2007

total

roll-out

LBV-138, 09 11 2006

http://www.cssf.lu/index.php?id=142

N/A

1/1/2008

Quartely

Semi-annually at consolidated level

COREP is used for collection of the

prudential information in order to carry out
supervisory tasks

COREP is used as the only vehicle for the

collection of periodicsolvency-related
information the CSSF collects to form part of
the basis for its ongoing prudential
supervision. COREP is used both on a
consolidated and solo basis. In the latter
case a quarterly reporting frequency is
required. During 2007, only the CA template
will be applicable for banks applying the
CRD. From 01/01/2008 onwards, all credit
institutions will have to report the core
information of the COREP templates.

All credit institutions will have to report

according to the same reporting scheme,
without taking into account their size nor
their activities. The reporting frequency
applicable to all commercial banks and the
(quarterly/half-yearly) will vary according to
Central Credit Union licensed by the Bank of
the bank's reporting level
Lithuania
(solo/consolidated).
The reporting scheme for investment firms
will be implemented during 2007.

Solo and consolidated

Beside the analysis of the regulatory

reporting, supervision is largely based on
carrying out of specific on-site missions in
the credit institutions

IFRS

LUXGAAP / IAS in 2007, IAS in 2008

Yes, compulsory

Yes: optional in 2007, compulsory in 2008

XBRL 2.1 dimension 1.0

Not applicable

Fully

Partially

Fully

Not applied

Fully

Partially

Fully

Partially

Fully

Partially

Fully

Partially

Fully

Partially

Fully

Not applied

Fully

Partially

Fully

Partially

Fully

Partially

Fully

Partially

Fully

Partially

Fully
Fully

Fully
Not applied

Fully

Partially

Fully

Not applied

Fully

Not applied

Table 19.Large exposure risk (LBV-138, 09 11 2006)

Not applicable

LV

1/1/2008
Total

http://www.fktk.lv/lv/likumdosanas_akti/kreditiestades/fktk_izdotie_noteikumi/parskatu_sagatavosana/301

1/1/2008

Quarterly

As from 01.01.2008, banks and investment

firms will prepare the quarterly reports
regarding solvency at the individual level,
and semi-annually reports at the
consolidated and sub-consolidated levels.
Investment firms referred to in Article 120,
paragraph 1, Clause 3 of the Law on the
Financial Instruments Market will prepare
said reports monthly.

Solvency reporting is applicable to banks

and investment firms, which have to comply
with regulations regarding solvency in
accordance with Regulation No 60 of the
Board of FCMC of 02.05.2007, Regulation on
the Calculation of Minimum Capital
Requirements.

On-site and off-site supervision on a solo,

sub-consolidated and consolidated basis.

IAS/IFRS

No

Fully
Not applied
Fully
Fully

Fully
Fully
Fully
Not applied
Fully

Fully
Fully
Fully
Fully
Fully
Not applied
Fully
Not applied
Not applied

Not applied

MT

1-Jan-07
Phased roll-out

http://www.mfsa.com.mt/mfsa/pages/banking/credit%20institutions/rules/rules.asp

1-Jan-08
The solvency requirements currently being reported by
credit institutions are to be calculated in accordance with
Banking Directive BD/04 Solvency Ratio of Credit
Institutions authorised under the Banking Act 1994.
However, Article 152 ofQuarterly
2006/48/EC (the CRD) grants
discretion to credit institutions to implement the
requirements of the CRD at any time during 2007, at the
latest by 1st January 2008. In this respect, all the locally
licensed credit institutions were contacted to establish the
date by which they envisage to adopt the methodologies
laid down in the CRD for calculating their capital
requirements. Notwithstanding the different dates for the
final implementation of the CRD, credit institutions were
asked to start submitting as from end December 2006
parallel statutory returns. In this respect, the
requirements of the CRD were transposed into a new
Banking Rule BR/04 Capital Requirements of Credit
Institutions authorised under the Banking Act 1994 which
will eventually replace the current Banking Rule BD/04
upon passing of the amendments by parliament to the
Banking Act 1994. Thus, COREP returns are embedded in
the new BR/04 and will serve as a tool to collect
prudential information required by the Authority to carry
out its supervisory tasks in relation to the calculation of
capital requirements of credit institutions. Currently the
solvency ratio
computation
of
credit
institutions
(calculated on a consolidated and solo basis) is also
published in the annual financial statements. The financial
statements are audited in accordance with International
Financial Reporting Standards as adopted by the EU and in
compliance with the Banking Act (Cap. 371) and the
Companies Act (Cap. 386). It is envisaged that by the end
of this year, the Authority would have amended Banking
Directive BD/07 - Publication of Audited Financial
Statements of Credit Institutions Authorised under the
Banking Act 1994 in order to incorporate market
disclosure requirements laid down in Articles 145-149 of
the CRD (including Annex XII).

Credit institutions authorised under the Banking Act 1994

http://www.mfsa.com.mt/mfsa/pages/banking/cr
edit%20institutions/licence%20holders/licence
%20holders.asp

On-site and Off-site supervision

Please refer to Own Funds Rule
(BR/03/2007) to be calculated by CI's
for a FULL description of the
components of own funds adopted by
the Maltese jurisdiction.

IFRS / IAS only

For IF's calculation of Own Funds

requirement please refer to the link
below:
http://www.mfsa.com.mt/mfsa/pages/se
curities/investment
%20services/Annexes/rules1.asp
[Part B - Appdx 1 and Appdx 2 Financial Return - Sheet 4]

NO
N/A

Partially - refer also to Other information section below

Fully
Partially
Fully

Fully
Fully
Fully
Fully
Not applied

Not applied
Not applied
Not applied
Not applied
Not applied
Not applied
Fully
Fully
Fully

The requirements of CA-Solvency Ratio Overview sheet

(above) were partly utilised to determine the calculation of
the Own Funds figure by CI's in line with Banking Rule
BR/03 (BR/03/2007)

NL

PL

1/1/2007

4/30/2007

total

total

offical published version

http://sis.nbp.pl/corep

N/A

[30-06-07]

Applicable to all credit institutions

COREP also forms the basis of the prudential

reporting of solvency information for the
supervision on a solo level. At this level the
reporting frequency is monthly.

Credit institutions (the application of the

guidelines for investment firms is less
voluminous compared to the one for credit
institutions

Banking sector not including branches of

foreign banks in Poland

Applicable to all credit institutions. The

reporting forms the basis for the risk based
supervision.

On a consolidated and solo basis

Please refer to Own Funds Rule

(BR/03/2007) to be calculated by CI's
for a FULL description of the
components of own funds adopted by
the Maltese jurisdiction.

For IF's calculation of Own Funds

requirement please refer to the link
below:
http://www.mfsa.com.mt/mfsa/pages/se
curities/investment IAS/IFRS and Dutch GAAP
%20services/Annexes/rules1.asp
[Part B - Appdx 1 and Appdx 2 Financial Return - Sheet 4]

IAS/IFRS and local regulations

Yes, optional

Yes, compulsory

1.2.3

Version 1.2 Release 3

Fully

Partially

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully

Fully
Fully

Fully
Fully

Fully

Fully

Not applied

Fully

Not applied

Fully

Other information

[Include link]

PT

RO

6/30/2007

01.01.2008

total

Total

Instruction no. 23/2007

Order of National Bank of Romania no 12/2007

- the reporting framework for the minimum
capital requirements of credit institutions
available only in Romanian language

N/A

01.01.2008

Q - solo level
S - consolidated level

The reporting shall be carried out quarterly for

the indicators calculated on an individual basis,
except the own funds indicators inherent to the
CA template which will be reported monthly, and
respectively, semiannually, for all the indicators
calculated on a consolidated basis.

The national implementation of COREP forms

the basic set of data on solvency
requirements that institutions have to
report. The majority of core and detailed
information has been adopted (the
templates concerning market risk-standard
approach have been combined with the ones
demanded under the previous reporting
framework). A limited set of additional
templates is required, the most relevant one
for the purposes of reporting of large
exposures.

From 01.01.2008, the COREP framework will be

used for supervision both on a solo and on a
consolidated level. The COREP templates will
replace the existing reporting framewok. An
additional template for large exposures is
requested.

The reporting is applicable to credit

institutions, investment firms and financial
holdings (parent companies). The basic
reporting frequency (quarterly/semiannually) will vary according to the
institution's reporting level (solo or
consolidated level, respectively).

Credit institutions, Romanian legal persons, and

branches of credit institutions from third
countries. The central bodies of credit
cooperatives shall report both on solo level and
on the level of the cooperative network of which
they are part of.

On-site and Off-site supervision both at a

solo and consolidated level.

Solo and consolidated

National GAAP (GAAP based on IFRS) - solo

National GAAP at individual level and IFRS at
level
consolidated level.
IFRS - consolidated level

No
N/A

Fully

Partially

Not applied

Fully

Fully

Fully

Fully

Partially

Fully

Partially

Fully

Partially

Fully

Partially

Not applied

Not applied

Fully

Partially

Fully

Partially

Fully

Partially

Fully

Partially

Fully

Partially

Partially
Fully

Partially
Not applied

Fully

Fully

Fully

Fully

Fully

Fully

Large exposures

Large exposures

SE

SI

31-03-2007

1/1/2007

Total

total

FFFS 2007:1 Appendix 2

Regulation on COREP (135/06)

01-01-2007

N/A

Credit institutions=Q and Investment

firms=M

Quarterly

Sweden will ask for other information related

to solvency reporting, however, we have not
take any decision yet on what to ask for.

No distinction is made

No distinction is made between credit instituti

Supervision on Solo and consolidated basis Supervision on solo and consolidated basis.

IAS/IFRS

IFRS

No

No

N/A

N/A

[Fully, A-B]

Partially

[Not applied]

Not applied

[Partially, C-D]

Fully

[Partially, G-J]

Fully

[Partially, G-K]

Fully

[Partially, C-F]

Fully

[Partially, G-H + L-M]

Fully

[Not applied]

Fully

[Partially, C]

Fully

[Partially, N]

Fully

[Partially, O]

Fully

[Partially, P]

Fully

[Partially, Q]

Fully

[Partially, R]
[Partially, S]

Fully
Fully

[Fully, U]

Partially

[Not applied]

Fully

[Not applied]

Not applied

[T, V-X, Y]

MKR SA TDI (a and b)

SK

3/30/2007
roll out

www.nbs.sk

12/31/2007

none

none

banks IFRS only , securities dealers has

option to use national accounting framework

none
none

partially
not applied
fully
partially

fully
not applied
not applied
fully
not applied

not applied
not applied
not applied
not applied
fully
fully
fully
fully
partially

[Include link]

UK

01-01-07
phased roll-out

Supervision manual Chapter 16.12

30-09-08

Risk based, collecting only the data that has been justified
through cost benefit analysis. Any additional (detailed)
information required on an ad hoc basis may be requested
from firms, but it will not be provided on a regular basis.
High level data during 2007, most data from mid 2008

All firms subject to CRD. Unconsolidated and soloconsolidated credit institutions with a large percentage of
market risk will report solvency monthly, like 730K
investment firms. Other credit institutions (the majority)
and 125K investment firms report quarterly. 50K
investment firms report half-yearly, as do all consolidated
groups.

Risk based.

IFRS or GAAP

No
[Namespace]

Fully
Not applied
Partially
Partially

Partially
Partially
Partially
Partially
Not applied

Partially
Partially
Partially
Partially
Partially
Partially
Fully
Partially
Partially

Information on solo consolidations, and Non-EEA sub-groups

IC
31 March 2007 for SA
finalised for IRB
phased roll-out

Not yet published

Expected and of Q2/2007

Quarterly

LI
Not yet

Not implemented

http://www.gesetze.li/get_pdf.jsp?PDF=2006280.pdf

Applicable to all Financial Undertakings

which have received an operating licence cf.
Act 161/2002 on Financial Undertakings,
Article 4, paragraph 1, points 1 to 3 and 5 to
7, i.e.commercial banks, savings banks,
credit undertakings, securities companies,
securities brokerages and management
companies of UCITS, and consolidated
undertakings where the parent undertaking
is one of the undertakings mentioned above.

Solo and consolidated supervision

IFRS

Not yet

Partially
Partially
Fully
Fully

Fully
Fully
Fully
Fully
Fully

Partially
Partially
Partially
Partially
Fully
Fully
Partially
Fully
Fully

NO

3/31/2008
Total

Link to the Norwegian COREP reporting

9/30/2008

A temporary reporting based on COREP

Excel-templates is being used by credit
institutions for Q1 and Q2 2008 (solo and
consolidated). A temporary reporting
partially based on COREP which was
implemented in 2007, is being used by
securities houses for Q1 and Q2 2008. From
Q3 2008 credit institutions and securities
houses will use XBRL-based COREP-reporting
(solo and consolidated).

Credit institutions, securities houses

IFRS/NGAAP

Yes, optional
1.2.4

Fully
Fully
Fully
Fully

Fully
Partially
Partially
Not applied
Fully

Partially
Partially
Partially
Partially
Fully
Not applied
Partially - ASA not applicable
Not applied
Not applied

Reporting for IRB-floors