Circular to Credit Institutions including Foreign Branches on the Supervisory Requirements – ITS v3.4

Circular Triq l-Imdina, Zone 1 Central Business District, Birkirkara CBD 1010 +356 2144 1155 communications@mfsa.mt www.mfsa.mt Circular to Credit Institutions including Foreign Branches on the Supervisory Requirements – ITS v3.4 Pursuant to the Implementing Technical Standards (ITS) on Supervisory Reporting (Regulation EU 2021/451), the Authority is hereby issuing a communication to all credit institutions and foreign branches regarding the developments in supervisory reporting requirements, more specifically ITS v3.4. This Circular should be read in conjunction with all the respective CRR provisions, the amended ITS on Supervisory Reporting as well as the Annexes, including all templates and instructions. Applicability of Supervisory Reporting Requirement This new version of the ITS framework, expected to apply from September 2024 reference date, introduces a new reporting on interest Rate Risk in the Banking Book (IRRBB). This reporting module is mandatory for all credit institutions excluding foreign branches. The ITS includes simplified reporting templates for small and non-complex institutions (SNCI) and for institutions other than large institutions. Institutions included in the sample for the annual EBA Quantitative Impact Study and designated as Significant Institutions at the highest level of consolidation, thus obligated to participate in the IRRBB ad-hoc data collection in accordance with ECB Decision (EBA/DC/501) and the ECB SSM extension requirement, are advised to take note of the amended ITS scope of consolidation requirement, which extends reporting of the IRRBB module to both individual and consolidated levels. 30 April 2024

Circular Triq l-Imdina, Zone 1 Central Business District, Birkirkara CBD 1010 +356 2144 1155 communications@mfsa.mt www.mfsa.mt Technical Package The technical package which provides standard specifications and includes Validation Rules, the Data Point Model (DPM) and the XBRL taxonomies is available on the EBA website. Additional Information A separate communication will be issued in due course following the update of the MFSA supervisory Reporting Webpage with information related to ITS v3.4.