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The Role of Financial Information in European Banking Regulation - The Past, Present and Future of FINREP

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  • Eva Kissne Ladanyi

    (Magyar Nemzeti Bank)

Abstract

European banks have been providing financial information to their supervisory authorities for ten years under the single FINREP reporting system developed by the European Banking Authority. This article reviews the role of financial information, and in particular the application of IFRS, in the consolidation of European banking regulation, the specificities of the FINREP reporting system, which presents bank financial information in a comparable way, and the possibilities and limitations of the statistical use of financial data.

Suggested Citation

  • Eva Kissne Ladanyi, 2024. "The Role of Financial Information in European Banking Regulation - The Past, Present and Future of FINREP," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 23(3), pages 210-218.
    • Handle: RePEc:mnb:finrev:v:23:y:2024:i:3:p:210-218
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