Supervisory reporting is the mandatory recognition and reporting for financial companies, banks, securities, and investment firms required by supervisory bodies, like the Committee of Banking Supervision (CEBS) or European Banking Authority (EBA). Supervisory and regulatory reports contain consolidated data, balance sheets and income information.
Additional information may include:
- credit quality
- life remaining derivative contracts
- infra-group reports and information relating to prudential supervision of heritage
- solvency ratio
- large risks
- market risks
- the position international investment.
This reporting allows the financial institution controlling the entities to analyze the financial situation of the institution. These vary from industry to industry:
Banking: Basel III, FinRep CoRep
Insurance: Solvency II