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In forceCredit institutions and investment firms: capital adequacy and financial reporting (EU, EBA)Last checked 13 November 2026

Own funds and capital requirements (COREP OF)

A regulatory return listed by the Finanssivalvonta (Financial Supervisory Authority, Finland) (FIN-FSA), Finland.

The EU-harmonised Own funds and capital requirements (COREP) report under the CRR and the EBA's implementing technical standards on supervisory reporting. FIN-FSA's credit-institutions reporting table lists it under 'Common reporting (COREP)'. The EBA defines its content. Source

The facts

Who files
Finnish credit institutions; investment firms authorised to hold client funds, which are treated as credit institutions for capital adequacy and follow the bank reporting calendar (other investment firms report under the IFR instead, from 26 June 2021). For COREP OF only: fund management companies and AIFMs also file (quarterly, own funds only); LR, LE, LCR DA, NSFR, ALM and FRTB are not required from them. Finnish branches of foreign credit institutions file only COREP OF, and only its C 15.00 (CR IP Losses) template, annually. Source
How often
Quarterly, as at 31 March, 30 June, 30 September and 31 December. Source
Deadline
12 May, 11 August, 11 November, 11 February. Source
Format
XBRL-XML, xBRL-CSV. An XBRL reporting package filed through the Reporter Portal. From mid-January 2026 FIN-FSA accepts both XBRL-XML and xBRL-CSV for EBA DPM versions 4.0 to 4.2. Source
How it is filed
Filing routes recorded for the FIN-FSA: Reporter Portal (Raportoijan portaali) and Validation Service; MiFIR transaction reporting (SFTP); Secure email. See how firms file with the FIN-FSA.
Status
In force
Legal basis
Group
Credit institutions and investment firms: capital adequacy 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/corep-of (docs/eba/corep-of.md). Finnish firms use the EBA's templates and taxonomy. Source

Validation rules

The FIN-FSA 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 and EBA XBRL filing rules, as applied by the Reporter Portal.

FIN-FSA recommends the ECB's EGDQ checks (published on the ECB's own site, not fetched here) as a supplement to the EBA's validation rules.

How they were counted

Not counted here: the EBA's validation rules apply (see the linked EBA entry).

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

Public data

Published firm by firm. Same position as FINREP: FIN-FSA's 'Key financial figures' dashboard gives firm-level data derived from each institution's own capital-adequacy submission; it also publishes the Finland-wide aggregate under the EBA's Supervisory Disclosure (CRD Annex IV) requirement and, by subject only, a capital-markets dashboard and a 'Solvency of the financial sector' dashboard. Source

Where it is published (Interactive online dashboard; aggregate Excel also published)

  • Supervisory Disclosure (CRD Annex IV aggregate statistics)

    Added up across firms · Excel

    Aggregated national statistical data on less significant credit institutions (LSIs), in six parts: consolidated data per competent authority, credit risk, market risk, operational risk, supervisory measures and administrative penalties, and waivers. Data on significant institutions under the ECB's direct supervision are published by the ECB instead. Updated periodically (the file read is dated 2026). Source

  • Key financial figures (banks and capital-market firms)

    Firm by firm · Excel

    The page states these key figures are 'derived from individual banks or credit organisations' or investment firms' submission of data to the Financial Supervisory Authority' - confirmed firm-level. The page itself is titled 'Key financial figures 2016-2025' and embeds an interactive dashboard that runs in the browser, which the library's tools do not read; the page title says it covers 2016-2025; the static Excel files offered for direct download on the page are an older archived series and only cover 2014-2015. Source

  • Statistics on capital market actors

    Added up across firms · Interactive online dashboard

    An interactive dashboard that runs in the browser; the page carries almost no text beyond its title and a 'Fullscreen mode' control, so the aggregate/firm-level split could not be read from the page itself with this library's access rules (no browser, no JavaScript). Kept as 'aggregate' on the basis that FIN-FSA describes its capital-markets statistics pages as sector-level views; not independently confirmed from the dashboard's own data. Source

  • Solvency of the financial sector

    Added up across firms · Interactive online dashboard

    Three interactive dashboards that run in the browser (banking and conglomerates; life/non-life insurance; employee pension sector); the page carries almost no text beyond the three headings and 'Fullscreen mode' controls, so the aggregate/firm-level split could not be read from the page itself with this library's access rules (no browser, no JavaScript). Kept as 'aggregate' on the basis of the page's own 'solvency of the financial sector' framing (sector-wide, not firm by firm); not independently confirmed from the dashboards' own data. Source

Official documents (6)

The FIN-FSA'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.

Sources

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

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.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see FIN-FSA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Finanssivalvonta (Financial Supervisory Authority, FIN-FSA), https://www.finanssivalvonta.fi

Last checked 13 November 2026.