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The evolution of the supervisory reporting framework for the EU banking sector

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  • Poloni, Paolo

Abstract

Supervisory data are typically not conceived for statistical purposes or considered “official statistics”, but they are disclosed to the public, either directly by the supervised institutions or indirectly by the competent authorities. This disclosure is required under Pillar 3 of the Basel framework on banking supervision. The aim of the framework is to promote market discipline, whereby market participants monitor the risks and financial positions of banks and take action to guide, limit and price their risk-taking to safeguard financial stability. The disclosure of supervisory data is therefore a public good. In addition, supervisory data can be a reliable source for official statistics such as financial accounts. On the other hand, the nature of supervisory data differs from that of standard official statistics and its quality is subject to a robust assessment framework, with distinct particularities. The aim of this paper is to analyse the EU supervisory reporting framework from an institutional and policy perspective, in view of its potential and desirable evolution over time, including its possible integration with the statistical framework. The paper is split into three main parts. First, it describes the historical and current EU institutional settings, including the role of the European Banking Authority (EBA) reporting framework and the role of the Single Supervisory Mechanism (SSM), focusing on the data quality assessment framework and the publication of supervisory statistics. […] JEL Classification: C81, G21, G28, G38

Suggested Citation

  • Poloni, Paolo, 2024. "The evolution of the supervisory reporting framework for the EU banking sector," Occasional Paper Series 363, European Central Bank.
    • Handle: RePEc:ecb:ecbops:2024363
    Note: 115092
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    References listed on IDEAS

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    1. Massimo Casa, 2024. "Connecting the dots of the international debate on the standardization and granularity of regulatory data," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Granular data: new horizons and challenges, volume 61, Bank for International Settlements.
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      Keywords

      data integration; data quality; Pillar 3; reporting policy; supervisory reporting;
      All these keywords.

      JEL classification:

      • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
      • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
      • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
      • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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