The Role of Financial Information in European Banking Regulation - The Past, Present and Future of FINREP

Eva Kissne Ladanyi ()
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Eva Kissne Ladanyi: Magyar Nemzeti Bank

Financial and Economic Review, 2024, vol. 23, issue 3, 210-218

Abstract: European banks have been providing financial information to their supervisory authorities for ten years under the single FINREP reporting system developed by the European Banking Authority. This article reviews the role of financial information, and in particular the application of IFRS, in the consolidation of European banking regulation, the specificities of the FINREP reporting system, which presents bank financial information in a comparable way, and the possibilities and limitations of the statistical use of financial data.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:mnb:finrev:v:23:y:2024:i:3:p:210-218

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