Consolidated banking data

These data contain information on the aggregate consolidated profitability, balance sheets, asset quality, liquidity and solvency of EU banks, and refer to all EU Member States.

The banks are divided into three size groups: small, medium-sized and large. Information on foreign-controlled institutions active in EU countries is also provided.

Data

Data are published four times a year: there is a comprehensive set of end-year data and a subset which is subject to more frequent reporting.

Aggregates and indicators are published for all the banks covered, which comprise

  • reporters (sources of data) applying the European Banking Authority’s implementing technical standards on supervisory reporting (IFRS-FINREP data sources)
  • reporters applying national accounting standards and the EBA’s ITS (nGAAP-FINREP data sources)
  • reporters not applying the EBA’s ITS at all (Non-FINREP data sources).

Aggregates and indicators are published depending on the availability of the underlying data.

A new framework for consolidated banking data has been in place since the implementation of the European Banking Authority’s ITS on supervisory reporting, i.e. end-2014. While the ITS ensure that supervisory data across Europe are fully harmonised, some gaps remain in the reporting of financial information and the extent to which some banks continue to be subject to national reporting requirements.

The main differences between the old (pre-ITS) and new (post-ITS) frameworks for consolidated banking data are captured in the CBD2 catalogue.

Key definitions relating to domestic banks

Consolidation

For a comprehensive view of risk, the EU authorities report data on domestically controlled banks which have been consolidated across borders and sectors.

Cross-border consolidation

In cross-border consolidation, information on branches and subsidiaries located (from the reporting country's perspective) outside the domestic market is included in the data reported by the parent institution.

Cross-sector consolidation

Cross-sector consolidation involves the inclusion of data on branches and subsidiaries of banks that can be classified as other financial institutions (apart from insurance companies).

Size groups

In terms of absolute amounts, the threshold is defined on the basis of the total assets of the banking sector according to data collected in the preceding year.

Bank size Assets as a percentage of total consolidated assets of EU banks
Large Greater than 0.5%
Medium-sized Between 0.5% and 0.005%
Small Less than 0.005%

Definition of “foreign banks”

Foreign banks are defined as subsidiaries and branches that are controlled by either an EU or a non-EU parent that is “foreign” from the reporting country's point of view. The data for these institutions are excluded from the data on the domestic banking sector and are aggregated under the heading “foreign banks”. The fact that foreign banks account for a significant proportion of the domestic banking sector in some EU countries justifies their separate analysis.

Country-level data and aggregation

The consolidated banking data comprise EU and euro area level aggregates, as well as additional information at the country level. When analysing the data, especially when making comparisons between countries, differences in the structure of the banking sector across the European Union should be taken into consideration. Also, country-level information may differ from that published in individual countries' reports on account of differences in the reporting populations.