2025 CRD data reporting rules for banks detailed

The templates in Annex IV define the scope of consolidated reporting for credit institutions and investment firms, ensuring efficient data collection and confidentiality.

Information must be aggregated, applying the same level of consolidation for both types of entities.

The European Central Bank will publish aggregate data for directly supervised entities, while national competent authorities will do so for institutions not under direct ECB supervision.

Data collection is specifically for investment firms subject to Directive 2013/36/EU, excluding others.

Member States not participating in the Single Supervisory Mechanism (SSM) will publish aggregate data for institutions in their jurisdictions, including subsidiaries of SSM-established institutions.

All data must be disclosed on an aggregated basis, without identifying individual firms, to maintain confidentiality and ensure consistency in information collected.

To ensure coherence and comparability, numerical cells in the templates must contain only numbers, with no references to national currencies.

All monetary amounts are to be reported in millions of euro (MEUR), with non-euro area Member States converting national currencies using ECB exchange rates at the year-end.

Percentages are to be disclosed with two decimal places.

Competent authorities are explicitly prohibited from disclosing supervisory actions or decisions directed at specific institutions.

If data cannot be disclosed, reasons must be provided using EBA nomenclature, such as 'N/A' for not available or 'C' for confidential.

This reinforces the aggregated and non-identifiable nature of the published statistics, promoting transparency without compromising individual firm data.