Financial reporting (FINREP)

The facts

Who files

Credit institutions authorised by the CBC. Source

How often

Set by the EBA's implementing technical standards (not broken out by template on the CBC's own pages). Source

Deadline

Not stated on the pages checked; the CBC does not publish its own remittance-date schedule for COREP/FINREP returns (unlike the Central Bank of Ireland's schedule of reporting dates). Source

Format

Other. Not stated: no CBC filing-format, schema or portal guide for COREP/FINREP submissions was found (no page named 'XBRL' was found on the site). Source

How it is filed

Filing routes recorded for the CBC: SSM Portal (Information Management System Portal, IMAS); ARTEMIS data exchange mechanism. See how firms file with the CBC.

Status

In force

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. Cyprus firms use the EBA's templates and taxonomy. Source

Validation rules

The CBC 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 in the EBA reporting framework (see the EBA entry eba/finrep9).

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

Public data

Published only added up across firms. The CBC publishes its own quarterly aggregate profitability, balance sheet and capital adequacy data for the Cyprus banking sector, compiled from this framework; no firm-by-firm data is published by the CBC. Source

Where it is published (Excel workbook)

• Aggregate Cyprus banking sector data (profitability, balance sheet and capital adequacy)

  Added up across firms · Excel workbook (General Notes, Profitability Data, Balance Sheet Data, Balance Sheet Appendix A, Balance Sheet Appendix B, Capital Adequacy Data sheets)

  Quarterly aggregate consolidated financial data for the Cyprus banking sector, compiled from the FINREP and COREP supervisory reporting frameworks: profitability, balance sheet (with appendices on financial assets) and capital adequacy. No individual bank is named. Source

• Aggregate Cyprus banking sector data (non-performing loans)

  Added up across firms · Excel workbook (General Notes and NPLs sheets)

  Monthly aggregate data on non-performing loans for the Cyprus banking sector. No individual bank is named. The link to a specific return in this file is by subject only: the CBC's page does not say which return (FINREP or a national template) the NPL data is drawn from. Source

Official documents (2)

The CBC'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.

• Laws, regulations, administrative rules and general guidance: Rules and Guidance on Reporting Obligations of Credit Institutions

  List of returns · HTML

  Article 143 CRD supervisory-disclosure page. States that credit institutions report under CRR, CRD and the EBA's implementing technical standards on supervisory reporting (currently Commission Implementing Regulation (EU) 2024/3117, which replaced (EU) 2021/451), without naming individual COREP or FINREP modules.

• Aggregate Cyprus Banking Sector Data

  Guidance · HTML

  Names FINREP and COREP as the frameworks its quarterly profitability, balance sheet and capital adequacy aggregates are compiled from.

Sources

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

• centralbank.cy/en/licensing-supervision/banks/supervisory-disclosure/rules-and-guidance
• centralbank.cy/en/licensing-supervision/banks/aggregate-cyprus-banking-sector-data

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.