Circular No. 115 - Instructions for preparing supervisory reports on a consolidated basis

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This Circular contains the rules for preparing the supervisory statistical reports on a consolidated basis that banking groups (and, under certain conditions, individual banks not belonging to banking groups) transmit to the Bank of Italy.

The information flow is organized into rows ("items") and columns ("information attributes").

The report concerns consolidated balance sheet and income statement data, as well as specific information on foreign financial and banking subsidiaries belonging to the banking group. There is also a section for supplementary data on certain areas (for example, loan quality, securitizations, residual maturity, derivatives and intra-group transactions) and a section for information of a prudential nature referring to regulatory capital, the solvency ratio, large exposures, market risks and financial position