The European Banking Authority (EBA) has published new questions and answers (Q&As) on issues raised relating to supervisory reporting, increasing the number of Q&A to 218.
The new Q&As include details on:
- the exposure classes to be included in reports;
- the operation of reporting thresholds;
- the reporting of nominal amounts in hedge derivative contracts;
- reporting of "instrument-by-instrument";
- and derecognition of assets for capital purposes.