Financial reporting (FINREP)

The facts

Who files

Credit institutions licensed in Bulgaria that report financial information on a consolidated basis, and individual institutions required to report under the national extension of the CRR's Article 430(3) or (4). Filed with the BNB as the national competent authority, which passes the data on to the ECB and the EBA. Source

How often

Quarterly for the core statements, with some statements semi-annual or annual, as the EU-wide technical standard sets; see the library's EBA entry eba/finrep9 for the breakdown by template. Source

Deadline

Set by Commission Implementing Regulation (EU) 2024/3117's EU-wide remittance dates; not restated separately on the BNB pages read so far. See the library's EBA entry eba/finrep9. Source

Format

xBRL-CSV, XBRL-XML. EU return: filed in the EBA's data point model format. See the library's EBA entry eba/finrep9. Source

How it is filed

Filing route recorded for the BNB: FINNET. See how firms file with the BNB.

Status

In force

Legal basis

• Regulation (EU) No 575/2013 (Capital Requirements Regulation), Article 430(3) and (4)
• Commission Implementing Regulation (EU) 2024/3117 laying down implementing technical standards on supervisory reporting of institutions (adopted text C(2024) 8389, as hosted by the EBA)

Group

Credit institutions: capital, liquidity and financial reporting (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/finrep9 (docs/eba/finrep9.md). Bulgarian institutions use the EBA's templates and taxonomy. Source

Validation rules

The BNB publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package)..

The BNB's page does not add Bulgaria-specific validation rules beyond the EBA's own.

Counts are in the BNB's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. The BNB's quarterly "Financial and supervisory reports" workbooks (see the regulator's published data, listed on this page) link to this report area by subject only; the BNB does not say which figures come from which return. Source

Where it is published (Excel tables published per period)

• Financial and supervisory reports - banks and branches of foreign banks

  Firm by firm · Excel workbooks published per quarter

  Quarterly workbooks, named by individual bank and branch of a foreign bank operating in Bulgaria, covering balance sheet, income statement, capital and liquidity data. Published as an archive back to 2004. Source

• Financial and supervisory reports - banking system and bank groups

  Added up across firms · Excel workbook published per quarter

  Quarterly workbook of the same data added up for the banking system as a whole and for bank groups. Published as an archive back to 2004. Source

Official documents (1)

The BNB's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

• Отчетни изисквания (Reporting requirements)

  List of returns · HTML

  The BNB's own hub listing every EU-harmonised and national report area for banks; a session cookie notice makes its raw bytes unstable, so no size or SHA-256 is recorded.

Sources

Every page and document this return's facts were read from.

• bnb.bg/BankSupervision/BSReportingRequirementsDisclosure/BSReportingRequirements/index.htm

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.