Reporting Porfolio

Reporting

The Central Bank of the Republic of Austria (OeNB) collects financial statistical data in accordance with the national and European legal regulations and provides this data to the competent authorities. This data fulfils the purpose of monitoring the national and European financial system and serves as the basis for monetary policy decisions.

The essential regulations at the national level are, above all, the National Bank Act, the Austrian Banking Act and the Foreign Exchange Act; and at the European level the regulation for collection of statistical information by the European Central Bank (ECB), the regulation for prudential requirements for credit institutions and investment firms (CRR), the implementing technical standards (ITS) of the European Banking Authority (EBA) and the regulations and guidelines of the European Central Bank (ECB).

In addition, OeNB makes data available to other institutions within the scope of international cooperation or agreements (e.g. with the IMF or the OECD).

Further information on the reporting obligations at: oenb.at

Joint Austrian reporting data model

The reporting data model was developed in close collaboration between OeNB and the Austrian credit institutions with the goal of standardising the reporting requirements and documenting those requirements comprehensively as well as reducing the analysis and implementation expenses with a clear focus on granularity while avoiding redundancies. For the initial definition and the further development of the data model, a standing committee has been set up establishing new contents and enhancements jointly (working body) and making relevant decisions via a decision-making committee (voting body).

The definitions of the data model comprise a relational data model as the data basis (basic cube), enhanced by algorithms for granular surveys for statistical national and European surveys (cubes), and by rules of derivation and transition for regulatory, template-based surveys. The contents of the data model are published on the homepage of OeNB and are available in the regulatory data and information model (MDI) as well.

Taking use of the data model is not obligatory for credit institutions, but voluntary; the responsibility for the accuracy of the report contents is borne by the reporting institutions. Due to its multiple advantages, the data model is widely used among Austrian institutions.

Further information on the data model at: oenb.at

Cubes

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Template-based reports

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The first smart cubes modelled in the joint data model are the so-called V1 cubes, credit (KRSC), securities (WPSC), deposit and general ledger account cube (ESSC), as well as the V2 cubes to be reported quarterly, which contain extended data on the financial market stability (FMS). Further important smart cubes include the statistics on securities portfolios group data and securitisation tranches (SHSG) as well as the granular credit survey (GKE), which depicts a granular summary of the AnaCredit and the national credit requirements.

V1 and V2 (FMS) Cubes

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GKE / Pfandbriefmeldung / GIMPI

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Securities holdings statistics group (SHSG)

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Foreign trade statistics (AUWI)

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V1 and V2 (FMS) Cubes

Smart Cubes V1 and V2 contain data on the total portfolio of the reporting entity, aggregated according to certain criteria (dimensions). This reporting format enables the supervisory authority to evaluate the data received according to any given dimension – for example the ESA (European System of Accounts) sector of the clients, the term of the transactions or, in the event of the V2 or FMS cubes, the ultimate risk of the asset positions and much more. Like the other reports illustrated in the joint data model, the V1 and V2 cubes are generated based on the basic cube data. In the common reporting platform (CRP), basic cube on a granular data level, transaction by transaction, is generated. This data is available in the form of a relational data model and is accumulated by calculation processing. Alike the structure of the basic cube, the algorithms the calculation based on, are defined in the data model.

More information at: oenb.at

The following table contains a summary of the regulatory reporting contents:

Survey Code Name of the Survey Periodicity Note
ESSC Deposit and general ledger account cube monthly
KRSC

 

 Credit cube MONSTAT/ MONSTAT and ZINSSTAT monthly
WPSC Securities cube monthly
ESSCFMS Deposit and general ledger account cube FMS quaterly
KRSCFMS Credit cube MONSTAT/ MONSTAT and ZINSSTAT and FMS quaterly
WPSCFMS Securities smart cube MONSTAT financial market stability / (without country risk quaterly

Granular credit data (GKE) / covered bond reporting / commercial property price indices (GIMPI)

Granular credit data (GKE)

The contents of the GKE report are composed of the following requirements of the AnaCredit report and the CCR (Central Credit Register) report ➜ AnaCredit + CCR = granular credit survey.

The GKE survey is divided into two surveys – GKE1 and GKE2. In addition, the held information on securities of the GKE report (national statistic requirements) for CRR credit institutions (MFI) is extracted directly from the WPSC by OeNB. While the smart cube for the GKE1 shall be reported monthly (EOM + 16 banks business days), the GKE2 report shall be submitted quarterly (EOM + 30 banks business days). However, GKE2 can be processed on monthly basis in ABACUS/GMP for reconciliation purposes.

Contrary to the V1/V2 cubes, the smart cubes have the structure of individual relational tables and are generated at the level of individual transactions, meaning the data is available on a granular level, i.e. is not aggregated as is the case with V1 and V2.

More information at: oenb.at

The following table contains a summary of the regulatory reporting contents:

Survey Code Name of the Survey Periodicity Note
GKE1 Granular credit data 1 monthly
GKE2 Granular credit data 2 quaterly

Covered bond reporting (valid as of 06/30/2023)

The report comprises information on cover assets, aggregated by type of instrument as well as additional dimensions, information on cover pools, regarding cover requirements and liquidity buffers, as well as information on covered bonds at the level of the ISIN. The report is submitted quarterly.

More information at (information from OeNB being prepared): oenb.at

Commercial property price indices (GIMPI)

Reporting of data for establishing commercial property price, commercial property rental and commercial property rental yield indices. The report is submitted quarterly with the first report at the date of 12/31/2022 and contains one table.

More information at: ris.bka.gv.at

Securities holdings statistics group (SHSG)

The SHSG reporting obligation exists only for determined groups that have already been notified by OeNB. If a SHSG reporting obligation exists, the surveys on SHSG and securitisations must be submitted. The report is submitted quarterly.

More information at: oenb.at

Foreign trade statistics (AUWI)

The balance of payments is a systematic presentation of the economic relations of a country or an economic area with the rest of the world. It illustrates the cross-border goods and services as well as capital transactions within a certain period.

The balance of payment is divided into two main parts – the current account and the capital account. The current account mainly includes real economic transactions and shows how the exports and imports as well as the capital gains and expenditures of a country develop. The capital account illustrates how the country funds and invests.

More information at: oenb.at

You may find a summary of the survey contents below:

Survey Code Name of the Survey Periodicity Note
AWFDE Cross-border financial derivatives monthly Reporting threshold 1 million EUR
AWVLM Cross-border transfers of assets and property-related transactions monthly Reporting 100,000 EUR
AWWPI Domestic securities deposits monthly No reporting threshold
AWGDL Cross-border services Quarterly Reporting threshold (obligation to report from) for:
– credit institutions from 10,000,000 EUR;
– insurance companies, reinsurance companies and pension funds (without social security schemes) from 20,000,000 EUR

In the domain of template- or data point model-based reports, there are two types of data transfer:

  • generation based on the basic cube using the allocation rules defined by the data model
  • direct transfer of aggregated values to ABACUS/GMP following interface definitions. (Summenschnittstellenbelege)

The allocation rules of the data model define basic cube-based calculation of every single data point. In contrast, the aggregated values shall be calculated and prepared in-house by the bank. Data compiled in this way can be imported into the DPM templates provided by ABACUS/GMP via defined data formats. In addition, there are reports that contain partially allocated data and the data shall be imported via aggregated interfaces.

For the templates, a series of plausibility validation and evaluation options along with comment functions are available in the platform. It is therefore possible to validate the reporting data by applying the validation rules published by OeNB before exporting the data to OeNB. The results of the validation serve as corrective measures and reconciliation in case it is shown that verification algorithms were infringed. The data may be revised by renewed allocation processing, loading of correction files or manual correction by the user in the GUI.

FINREP

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Capital requirements – COREP incl. FRTB and large-scale loans

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VERA

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Resolution planning

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Payment transaction statistics (ZAST)

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Balance of payments (ZABIL)

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Reporting requirements annual accounts (JKAB)

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Benchmarking portfolios

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FINREP

In the scope of the regulatory reporting, there are respective valid data point IDs published on the homepage of OeNB (see oenb.at).

Regarding on-balance statements in FinRep, under the transitional rules all business transactions i.e., general ledger accounts in the balance sheet of the respective reporting entity are relevant (meaning that trustee business transactions not reported on the balance sheet shall not be included). For assigning collateral, the breakdown “FinRep (FIN)” must always be applied. The “look-through” principle (see modelling of the look-through approach) shall not be applied.

More information on COVID-19 surveys at: oenb.at

The following table contains a summary of the regulatory reporting contents:

Survey Code Name of the Survey Periodicity Note
Unconsolidated
FINUS Solo/Branch simplified Quarterly To be allocated
FINUD Solo Datapoints Quarterly To be allocated
FININ FINREP IFRS solo gem.VERA-VO für non-CRR KI Quarterly
FINIS FINREP IFRS simplified solo pursuant to ECB FINREP regulation Quarterly
FINCF Moratorium SI monthly FinRep COVID-19
FINCU Moratorium LSI solo + LSI cons. < 5 billion BS Quarterly FinRep COVID-19
FINCC Moratorium SI – core tables Quarterly FinRep COVID-19
FINCT Moratorium SI – full set, quarterly Quarterly FinRep COVID-19
FINUO Solo Over-simplified Quarterly To be allocated
FINAI AB IFRS Over-simplified + OCI Quarterly
Consolidated
51 Full FinRep
FINCK (kons. UGB) Moratorium LSI cons. > 5 billion BS Quarterly FinRep COVID-19
FINKS (kons. UGB) nGaap cons. Simplified Quarterly To be allocated
FINKD (kons. UGB) FINREP NGAAP datapoints consolidated pursuant to Implementing Regulation (EU) 2015/534
2015/534		 Quarterly To be allocated
FINID FinRep IFRS Datapoints Biannually
FINRD FinRep UGB consolidated (IPS)
Consolidated / Unconsolidated
AU & AK Asset Encumbrance Quarterly

Capital requirements – COREP incl. FRTB and large-scale loans

The contents of the report are the requirements of the CRR/CRD IV framework illustrated by technical implementing standards.

Information is collected at the unconsolidated and consolidated levels on

  • Capital requirements pursuant to Article 430(1)(a) , losses from loan and losses secured by real estate pursuant to Article 430(1)(e) in conjunction with Article 430a Regulation (EU) No. 575/2013 (unconsolidated COROFI surveys, consolidated COROFC surveys)
  • Fundamental review of the Trading Book pursuant to Article 430(6) Regulation (EU) No. 575/2013 (unconsolidated CORFRTBI survey, consolidated CORFRTBC survey)
  • Large-scale loans pursuant to Article 430(1)(c) in conjunction with Article 394 Regulation (EU) No. 575/2013 (unconsolidated VU survey, consolidated VK survey)

More information at: oenb.at

The following table contains a summary of the regulatory reporting contents:

Survey Code Name of the Survey Periodicity Note
Unconsolidated
COROFI Own funds Quarterly Only C33 is allocated
LU Leverage Ratio Quarterly
VU Large Exposure Quarterly
LCRU Liquidity Coverage Ratio unconsolidated monthly
NSFRU NSFR unkonsolidiert Quarterly
Consolidated
COROFC Own funds consolidated Quarterly Only C33 is allocated
LCRK Liquidity Coverage Ratio consolidated monthly
LK Leverage Ratio consolidated Quarterly
VK Large Exposure consolidated Quarterly
NSFRK NSFR consolidated Quarterly

VERA

The statement of assets, income and risks (VERA) is a central regulatory report for the banks. It is required by § 74 Para. 1 and 6 of the Austrian Banking Act (BWG) and the Regulation by the Federal Minister of Finance implementing the Austrian Banking Act for VERA (Regulation).

More information at:
oenb.at (Link 1)
oenb.at (Link 2)
oenb.at (Link 3)

The following table contains a summary of the regulatory reporting contents:

Survey Code Name of the Survey Periodicity Note
Unconsolidated
Unconsolidated VERA (statement of assets, income and risk) registration regulations (supporting document 7/15/54/73/GE/V1/ZK/3G/FP/WI/PD2/PD3/PD4/PD5)
Vera A1a (15) Unconsolidated statement of assets A1a Quarterly To be allocated
Vera A1c (GE) Unconsolidated statement of assets Annex A1c, secured deposits Quarterly To be allocated
Vera A1d (ZK) Payment accounts Biannually
Vera A3g (3G) Complaint management Annually
Vera A2 (07) Statement of income Quarterly
Vera A3b (54) Unconsolidated interest rate risk Quarterly
Vera A3c (73)* Equity risk* Quarterly Last reporting deadline: 09/2021
Vera A3a (75) Unconsolidated credit risk Quarterly To be allocated
Vera H (WI) Residential real estate lending Quarterly To be allocated
Banking groups consolidated
B1 (52) Consolidated statement of assets and income for CI groups pursuant to § 59 BWG (UGB) Quarterly
B3a (76) Consolidated credit risk Quarterly
B3b / C3b (84) Consolidated interest rate risk Quarterly
Beleg FP Funding Plans Annually Consolidated from reporting deadline 12/2020 Unconsolidated from reporting deadline: 12/2019
Foreign Banks
53 Statement of income and assets for foreign subsidiary banks pursuant to § 59 BWG (UGB) Quarterly
56
77 Credit risk foreign subsidiary banks Quarterly
85 Statement of interest rate risk foreign banks Quarterly
Consolidated & Unconsolidated
Planning Data
PD1 SI planning data OCI (I3) Annually
PD2 SI planning data own funds (I2a) Annually
PD3 IFRS planning data balance sheet & P&L (I1a) Annually
PD4 UGB planning data balance sheet & P&L (I1b) Annually
PD5 LSI & non-CRR CIs planning data own funds (I2b) Annually
Remuneration Benchmarking
REMBM Remuneration benchmarking (remuneration policy – general data, VERA F3e, REMBM survey Biannually
REMHE Remuneration benchmarking (remuneration policy – highest earners, VERA F3f, REMHE survey) Biannually

*no longer needs to be reported

Resolution planning

The surveys consist of 15 separate templates, which can be categorized into areas as follows:

  • General information (Z 01.00)
  • Information on the balance sheet items and off-balance sheet items (Z 02.00, Z 03.00, Z 04.00, Z 05.01, Z 05.02 and Z 06.00)
  • Critical functions (Z 07.01, Z 07.02, Z 07.03, Z 07.04, Z 08.00, Z 09.00, Z 10.01 and Z 10.02)

The definitions required for reporting along with the accompanying documents can be found at: eba.europa.eu

The report is submitted annually.

Reporting sector: the ITS generally applies to all the banks. However, the resolution authority may exempt banks from reporting obligation which are categorized as “simplified institutions”. Banks within the competence of the SRB are always subject to the reporting obligation. The banks within the competence of the FMA as the national resolution authority being obliged to report resolution planning are notified by the FMA.

More information at: oenb.at

The following table contains a summary of the regulatory reporting contents:

Survey Code Name of the Survey Periodicity Note
RPS SRB Liability Data Report Annually
RPEU Reporting for Resolution Plans unconsolidated Annually
RPEK konsolidiert Reporting for Resolution Plans consolidated Annually
MREL Reporting On the Minimum Requirement for Own Funds and Eligible Liabilities Quarterly

Payment transaction statistics (ZAST)

Information on transaction and cash flows as well as system malfunctions in payment systems:

  • Survey frequency: monthly, quarterly
  • Reporting sector: payment system operators, participants in payment systems

More information at: oenb.at

The following table contains a summary of the regulatory reporting contents:

Survey Code Name of the Survey Periodicity Note
B1 Payment transaction statistics Quarterly Reporting sector: the reporters are the operators as set out in § 44a Para. 1 National Bank Act (NBG), the payment and e-money institutions, and the respective branches/subsidiaries in the EEA region (according to the freedom of establishment) that are domiciled in Austria.
B2 Payment transaction statistics Annually Reporting sector: subject to the reporting obligation for this survey are all payment service providers (credit institutions pursuant to EU Community Law as well as payment and e-money institutions) including subsidiaries of holding companies domiciled outside of Austria and branches which administrative headquarters located in a different EEA Member State.
B4 Mass payment transactions Biannually Reporting sector: subject to the reporting obligation for this survey are all payment service providers (credit institutions pursuant to EU Community Law as well as payment and e-money institutions) or operators of payments systems. Payment service providers are institutions that are registered and domiciled in Austria, including subsidiaries of holding companies domiciled outside of the national territory and branches which administrative headquarters located in a different EEA Member State.
B5 Fraud data Biannually Reporting sector: subject to the reporting obligation for this survey are all payment service providers (credit institutions pursuant to EU Community Law as well as payment and e-money institutions) or operators of payments systems. Payment service providers are institutions that are registered and domiciled in Austria, including subsidiaries of holding companies domiciled outside of the national territory and branches which administrative headquarters located in a different EEA Member State.
B6 Mass payment transactions simplified Quarterly Reporting sector: subject to the reporting obligation for this survey are all payment service providers (credit institutions pursuant to EU Community Law as well as payment and e-money institutions) or operators of payments systems. Payment service providers are institutions that are registered and domiciled in Austria, including subsidiaries of holding companies domiciled outside of the national territory and branches which administrative headquarters located in a different EEA Member State.

Balance of payments (ZABIL)

The balance of payments report is a systematic presentation of all economic transactions between residents and non-residents within a given period. It illustrates the cross-border transactions in goods, services and capital transactions. Therefore, the balance of payments statistics is based on transactions i.e. legal transactions, that take place across borders and are valued at the present transaction values, i.e. at market prices. In this context, cross-border refers to legal transactions conducted between residents and non-residents.

The balance of payments report is divided into two main parts – the current account and the capital account. The current account mainly includes real economic transactions and shows how the exports and imports as well as the investment income and capital expenditure of a country develop. The capital account illustrates how the country funds and invests.

More information at: oenb.at

The following table contains a summary of the regulatory reporting contents:

Survey Code Name of the Survey Periodicity Note Reporting threshold (obligation to report from)
AWBET Cross-border shareholders and participations – transactions monthly 500,000 EUR i.e. no reporting threshold for transactions that lead to the dissolution of an already reported direct investment (falling below the 10% threshold) or to a total divestment.
AWBES Cross-border shareholders and participations – portfolios Annually Passive foreign shareholders with a share of nominal capital of at least 10% or more Direct foreign participations with a proportional nominal capital of at least 100,000 EUR or a balance sheet total of 10,000,000 EUR at least.
AWFUV Cross-border receivables and liabilities monthly 10,000,000 EUR receivables or liabilities portfolio. The determination takes place separately from other investments and trade credits. In case one side is reached or exceeded, the opposite side shall also be reported.
AWVLM Cross-border transfers of assets and property-related transactions monthly 100.000 EUR
AWFDE Cross-border financial derivatives monthly 1.000.000 EUR
AWWPI Securities deposits abroad, self-custody and crypto assets monthly n.a.
AWWPA Domestic securities deposits Quarterly 5.000.000 EUR

Reporting requirements annual accounts (JKAB)

Audited annual accounts of credit institutions and banking groups pursuant to § 59 BWG (Group reports based on the Group and/or financial holding pursuant to the Regulation on Annual and Consolidated Financial Statements – JKAB-V)

Reporting sector: credit institutions operating in Austria pursuant to § 1 and § 9 BWG

More information at: oenb.at

The following table contains a summary of the regulatory reporting contents:

Survey Code Name of the Survey Periodicity Note
5 Annex B1 – Groups pursuant to § 59 BWG (Group annual accounts according to BWG/UGB) Annually Consolidated
14 Annex A1 – credit institutions pursuant to § 1 BWG (excluding ZW and BVK) Annually Unconsolidated
30 Annex A2 – branches of credit institutions pursuant to § 9 Para. 1 BWG Annually Unconsolidated
62 Annex A3 – Corporate provident funds Annually Unconsolidated

Benchmarking portfolios

To prevent inconsistencies in the calculation of RWAs while applying bank internal credit risk and market risk models, the European Banking Authority stipulates that the competent national authorities shall assess the consistency and comparability of the RWAs calculated by internal models on an annual basis.

According to Art. 78 CRD IV, the competent authorities shall ensure institutions that are permitted to use internal approaches for calculating risk-weighted asset values or capital requirements, except for the operational risk, report the results of the calculations by their internal approaches for the specific risk positions or items that are included in the reference portfolios. The institutions shall submit the results of their calculations to the competent authorities along with explanation of the methods used at appropriate intervals, on an annual basis as a minimum.

The portfolio definitions are also required to report as stipulated by the EBA via the ITS and RTS, along with accompanying documents, can be found at: eba.europa.eu

More information at: oenb.at

The following table contains a summary of the regulatory reporting contents:

Survey Code Name of the Survey Periodicity Note
BMPIMV Benchmarking Portfolio Inital Market Valuation Special calculation according to comment
BMPCR Benchmarking Portfolio Credit Risk Annually
BMPCRI9 Benchmarking Portfolio Credit Risk IFRS 9 Templates Annually
BMPMR Benchmarking Market Risk Special calculation according to comment
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