• Capital requirements regulation and directive: CRR/CRD IV

European Regulation on the prudential requirements for credit institutions and investment firms

• Regulatory Technical Standards of the EBA
• Implementing Technical Standards of the EBA

The European Banking Authority develops implementing technical standards which are adopted by the Commission by means of regulations or decision. The new capital requirement rules (CRR/CRD IV) provide for the adoption of a large number of delegated and implementing acts to specify how competent authorities and market participants shall comply with the obligation laid down in the regulation and the Directive.

• The FCA’s COREP/FINREP Reporting Filing Manual (17/02/2014)

This manual contains the rules and guidance for firms and software vendors when creating XBRL instance files for COREP and FINREP reporting

• CRD IV: COREP and FINREP reporting gaps letter to Head of Compliance (10/02/2014)

Under the recently implemented Capital Requirements Regulation (CRR) firms are responsible for providing regulatory data using the harmonised European reporting standards known as COREP and FINREP. COREP (covering Own Funds, Leverage, Large Exposures and Liquidity) came into effect from 1st January 2014 and FINREP was implemented for those firms who meet the requirements from 1st July 2014.