Inhalt:
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Selective Data on Reporting
The Austrian Reporting Framework is transposed in the following regulations (available in German only, see Downloads):
- Großkreditmeldungs-Verordnung (GKM-V)
- Jahres- und Konzernabschluss-Verordnung (JKAB-V)
- Ordnungsnormenausweis-Verordnung (ONA-V)
- Stammdatenmeldungs-Verordnung (STDM-V)
- Verlustdatenmeldungs-Verordnung (VTDM-V)
- Vermögens-, Erfolgs- und Risikoausweis-Verordnung (VERA-V)
- Änderung der Reservenmeldungsverordnung
CEBS Implementation Questions
CEBS implemented in May 2007 a web-based facility, accessible to both supervisors and market participants, established to collect and address questions (see tables below) emerging in the implementation of the reporting frameworks. The answers only reflect CEBS’ views on problems arising from the implementation of the CEBS Guidelines on Reporting, but they cannot be considered as interpretations of the underlying provisions (Directives 2006/48/EC and 2006/49/EC). Some of the answers included may imply a need for a future change in a CEBS Guidelines on Reporting. In such cases, national authorities will take the answer into consideration when implementing these Guidelines at the national level.
Common Reporting (COREP)
| General Information (COREP): | AUSTRIA |
| Date of first application | 01-01-07 |
| Roll-out strategy | roll-out |
| Official published version of the national reporting framework | see Downloads or the homepage of the Federal Chancellery |
| Foreseeable date for final application | 01-01-08 |
| Basic frequency for the reporting | Monthly |
| Descriptive information about the approach followed by the national authorities regarding the solvency reporting | Legal requirements to be reported on a monthly basis; |
| Specifities of implementation: | |
| Type of institutions (size, activities,...) | All banks according to § 1 BWG (Austrian Banking Act); Further specifities are defined in § 3 BWG (Austrian Banking Act) |
| Type of carried out supervision | Both |
| Type of accounting framework used | National GAAP / IFRS |
| Use of XBRL | No (XML is possible from now on in accordance with the industry's needs and will be discussed) |
| Version of the CEBS taxonomy | |
| CEBS Implementation Questions: | CRD (2006/48/EG) Implementation: Haircut issues >>> |
| July 2008 | |
| Detailed Information (COREP): | AUSTRIA | CEBS |
| CA and Group Solvency | ||
| CA-Solvency Ratio Overview | Fully | Item 1.3.10: Free Deliveries Deduction |
| Group Solvency Details | Fully | Column 8 "Capital Requirements": Fixed overheads (investment firms) >>> |
| Credit Risk | ||
| CR SA: Credit and counterparty credit risks and free deliveries: Standardised Approach to Capital Requirements | Partially | Exposure classes breakdown |
| CR IRB: Credit and counterparty credit risks and free deliveries: Internal Rating Based Approach to Capital Requirements | Partially | Number of obligors |
| CR EQU IRB: Credit risk: Equity: Internal Rating Based Approach to Capital Requirements | Partially | Content of the column 6 "Inflow" Content of the columns 8 and 10 "Off balance sheet items" Legal references of columns 2 and 9 Equivalency of equity exposure in columns 7, 8 and 9, 10 PD assigned to the obligor grade for the row PD/LGD approach: total Column 1 - Internal Rating System: PD assigned to the obligor grade or pool Column 1 - Internal Rating System: Number and size of PD buckets and definition of a master scale; Reporting of PD bands Column 21 of CR IRB and column 11 of CR IRB EQU - Exposure weighted average LGD Column 25 of CR IRB and column 14 of CR IRB EQU - Expected loss amount [go to questions] |
| CR SEC SA: Credit risk: Securitisation: Standardised Approach to Capital Requirements | Fully | Reporting of the nth to default credit derivatives |
| CR SEC IRB: Credit risk: Securitisation: Internal Rating Based Approach to Capital Requirements | Fully | Securitisation Reporting of the nth to default credit derivatives Column 5 Original exposure pre conversion factors Column 3 Total outflows / Unfunded credit protection adjusted values (Ga) Column 38 reference computation of the cap Revolving exposures with early amortisation provisions Use of the look through approach for off balance sheet items and derivatives for originators [go to questions] |
| CR SEC Details: Credit risk: Detailed information on securitisations by originators and sponsors | Fully | Securitisation positions with inferred rating according to Annex IX part 4 point 38 of Directive 2006/48/EC; Legal references of columns 6, 7 and 13 |
| CR TB SETT: Settlement/Delivery Risk in the Trading Book | Partially | |
| Market Risk | ||
| MKR SA TDI: Market Risk: Standardised Approach for Position Risks in Traded Debt Instruments | Partially | Column 8 "Net positions subject to capital charge" Particular approach for position risk in CIUs [go to questions] |
| MKR SA EQU: Market Risk: Standardised Approach for Position Risks in Equities | Partially | Content of column 3 |
| MKR SA FX: Market Risk: Standardised Approach for Foreign Exchange Risk | Partially | Content of "Total positions in non-reporting currencies" Tolar currency [go to questions] |
| MKR SA COM: Market Risk: Standardised Approach for Commodities | Not applied | |
| MKR IM: Market Risk: Internal model | Fully | Several models >>> |
| MKR IM Daily: Market Risk Internal Model Details | Fully | Specific risk code >>> |
| Operational Risk | ||
| OPR: Operational Risk | Fully | Calculation rule specified for column 9 Gross income [go to questions] |
| OPR Details: Operational Risk: Gross Losses by Business Lines and Event Types in the last year | Partially | Scope of application of the templates Use of OPR details [go to questions] |
| OPR LOSS Details: Major Operational Risk Losses recorded in the last year or which are still open | Partially | Figures relating to law suits against the credit institution Scope of application of the templates Losses in OPR LOSS Details [go to questions] |
| Other information institutions are required to report as part of solvency reporting | see: FMA Homepage | |
| July 2008 | ||
For an overview regarding the implementation of the common reporting framework in the EU Member States see the corresponding table on the CEBS homepage.
Downloads:
-
OeNB, General Information on COREP, Austria, January 2008
xls 27 KB
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OeNB, Detailed Information on COREP, Austria, January 2008
xls 240 KB
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CEBS, EGFI 2008 46, COREP Implementation Questions, July 24, 2008
pdf 406 KB
Financial Reporting (FINREP)
| General information (FINREP) | AUSTRIA |
| Date of first application | 01-01-08 |
| Roll-out strategy | total |
| Official published version of the national reporting framework | see Downloads or homepage of the Federal Chancellery |
| Foreseeable date for final application | 01-01-08 |
| Basic frequency for the reporting | Quaterly |
| Descriptive information about the approach followed by the national authorities regarding the financial reporting | |
| Specifities of implementation: | |
| Type of institutions (size, activities…) | All banks according to § 59a BWG (Austrian Banking Act) |
| Type of carried out supervision | both |
| Scope of consolidation used | National GAAP / IFRS |
| Use of XBRL | No (XML is possible from now on in accordance with the industry's needs and will be discussed) |
| Version of the CEBS taxonomy | |
| CEBS Implementation Questions: | Consolidation Scope IFRS group/CRD group >>> |
| July 2008 | |
| Detailed information (FINREP) | AUSTRIA | CEBS | |
| Consolidated Balance Sheet Statement - Assets (table 1.1) | Fully | Cash and cash balances with central banks | |
| Consolidated Balance Sheet Statement - Liabilities (table 1.2) | Fully | Deposits from central banks >>> | |
| Consolidated Balance Sheet Statement - Equity (table 1.3) | Fully | Profit or loss attributable to equity holders of the parent >>> | |
| Consolidated income statement (table 2) | Fully | Profit or loss attributable to equity holders of the parent >>> | |
| Notes to the Financial Statements (tables 3-36 and 39) | |||
Derivatives held for trading (table 3) | Not applied | ||
| Financial assets designated at fair value through profit or loss: credit risk information on loans and advances (table 4) | Not applied | ||
| Available-for-sale financial assets (table 5) | Not applied | ||
| Loans and receivables (including finance leases) and held-to-maturity investments (table 6) | Fully | ||
| Information on impairment and past due assets (table 7) | Fully | ||
| Derivatives - hedge accounting (table 8) | Not applied | ||
| Property, plant and equipment (table 9) | Not applied | ||
| Investment property (table 10) | Not applied | ||
| Goodwill and other intangible assets (table 11) | Not applied | ||
| Investments in associates, subsidiaries and joint ventures (table 12) | Not applied | ||
| Non-current assets and disposal groups classified as held for sale (table 13) | Not applied | ||
| Financial liabilities held for trading (table 14) | Not applied | ||
| Financial liabilities designated at fair value through profit or loss (table 15) | Not applied | ||
| Financial liabilities measured at amortised cost (table 16) | Not applied | ||
| Derecognition and financial liabilities associated with transferred financial assets (table 17) | Not applied | ||
| Provisions (table 18) | Not applied | ||
| Minority interests: revaluation reserves and other valuation differences (table 19) | Not applied | ||
| Fee and commission income and expenses (table 20) | Not applied | ||
| Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net (table 21) | Not applied | ||
| Gains (losses) on financial assets and liabilities designated at fair value through profit or loss (table 22) | Not applied | ||
| Gains (losses) from hedge accounting, net (table 23) | Not applied | ||
| Gains (losses) on derecognition of assets other than held for sale, net (table 24) | Not applied | ||
| Other operating income and other operating expenses (table 25) | Fully | ||
| Staff expenses (table 26) | Not applied | ||
| General and administrative expenses (table 27) | Not applied | ||
| Reconciliation of statutory tax to effective tax (table 28) | Not applied | ||
| Profit or loss after tax from discontinued operations (table 29) | Not applied | ||
| Information on credit risk and impairment (table 30) | Partially | ||
| Information on fair value of financial instruments (table 31) | Not applied | ||
| Leasing: additional information (table 32) | Not applied | ||
| Repurchase agreements, reverse repurchase agreements and related agreements (table 33) | Partially | ||
| Related party disclosures (table 34) | Partially | ||
| Defined benefit plans (table 35) | Not applied | ||
| Loan commitments, financial guarantees and other commitments (table 36) | Not applied | ||
| Cash Flow Statement (table 37) | Not applied | ||
| Statement of Changes in Equity (table 38) | Not applied | ||
| Other information institutions are required as part of the financial reporting | see: FMA homepage | ||
| July 2008 | |||
For an overview regarding the implementation of the financial reporting framework in the EU Member States see the corresponding table on the CEBS homepage.
Downloads:
-
OeNB, General Information on FINREP, Austria, January 2008
xls 28 KB
-
OeNB, Detailed Information on FINREP, Austria, January 2008
xls 465 KB
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CEBS, EGFI 2008 45, FINREP Implementation Questions, July 24, 2008
pdf 116 KB
Austrian Reporting Framework
Downloads:
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Großkreditmeldungs-Verordnung (GKM-V), BGBl. II Nr. 475/2006, Dezember 2006
pdf 47 KB
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Großkreditmeldungs-Verordnung (GKM-V), Anlage, Dezember 2006
pdf 213 KB
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Jahres- und Konzernabschluss-Verordnung (JKAB-V), BGBl. II Nr. 470/2006, Dezember 2006
pdf 23 KB
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Jahres- und Konzernabschluss-Verordnung (JKAB-V), Anlage, A1, Dezember 2006
pdf 1111 KB
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Ordnungsnormenausweis-Verordnung (ONA-V), BGBl. II Nr. 472/2006, Dezember 2006
pdf 30 KB
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Ordnungsnormenausweis-Verordnung (ONA-V), Anlage A1, Dezember 2006
pdf 386 KB
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Ordnungsnormenausweis-Verordnung (ONA-V), Anlage B1, Dezember 2006
pdf 437 KB
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Stammdatenmeldungs-Verordnung (STDM-V), BGBl. II Nr. 474/2006, Dezember 2006
pdf 21 KB
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Stammdatenmeldungs-Verordnung (STDM-V), Anlage, Dezember 2006
pdf 246 KB
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Verlustdatenmeldungs-Verordnung (VTDM-V), BGBl. II Nr. 473/2006, Dezember 2006
pdf 31 KB
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Vermögens-, Erfolgs- und Risikoausweis-Verordnung (VERA-V), BGBl. II Nr. 471/2006, Dezember 2006
pdf 46 KB
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Vermögens-, Erfolgs- und Risikoausweis-Verordnung (VERA-V), Anlage A1a, Dezember 2006
pdf 1365 KB
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Änderung der Reservenmeldungsverordnung, BGBl. II Nr. 469/2006, Dezember 2006
pdf 35 KB
