Financial and Supervisory Information from Credit Institutions

Supervisory reporting involves the collection of data for Banka Slovenije’s monitoring of the banking sector, as well as within the broader European framework under the Single Supervisory Mechanism (SSM). The reporting framework is defined by the European Banking Authority (EBA).. 

The framework requires banks to report data in various modules: 

• FINREP for financial data;

• COREP for capital data (capital ratios and leverage ratios) and capital requirements (credit risk, market risk, and operational risk); 

• Additional modules for reporting other risks in the banking environment (liquidity risk, interest rate risk Environmental, Social, and Governance (ESG) risks, etc.) 

Based on the submitted reports, the banking supervisor verifies compliance with the regulatory requirements outlined in the Capital Requirements Regulation (CRR). The unified European reporting framework prescribed by the technical standards (ITS reporting) ensures the comparability of the reported data across Member States’ banking systems and across individual banks. This comparable data is also used to monitor the financial stability of Member States. Banka Slovenije takes a multi-layered approach in submitting the supervisory reports under the ITS to the ECB and the EBA. 

In addition to the EU-prescribed ITS reporting, supervisory reporting also covers: 

• Additional information required under the Banking Act (reports on specific facts and circumstances, or POR) 

• Reports on effective interest rates on consumer loans under the Consumer Credit Act (ZPotK-2) 

• Reports on non-performing loans transferred by banks to credit purchasers or transferred onwards by credit purchasers under the law governing credit purchasers and credit servicers (ZKSNKB) 

• Reports on major incidents related to information and communication technology (ICT) risk that credit institutions are required to report in accordance with the requirements of DORA (DORA)

Based on supervisory data, Banka Slovenije publishes aggregate statistics on supervisory disclosures, average effective interest rates on consumer loans, losses from exposures secured by real estate, and financial stability indicators. This aggregate data is also submitted to the IMF, which publishes them on its website. The ECB also publishes aggregate data within the framework of its consolidated bank data, while the EBA makes use of the data when publishing risk indicators.