Guidelines on harmonised definitions and templates for funding plans of credit institutions under recommendation A4 of ESRB/2012/2

These guidelines provide harmonised definitions and templates for the funding plans of credit institutions mainly as a response to the European Systemic Risk Board (ESRB) Recommendation 2012/02(1) on the funding of credit institutions and, in particular, Recommendation A.4, addressed to the EBA, to facilitate the reporting of funding plans.In summary, the EBA is introducing a set of templates in spreadsheet format that contain harmonised definitions of the data items to be reported by institutions to their competent authorities, and from the latter to the EBA. The set of templates and definitions will assist the competent authorities in assessing the feasibility of the funding plans of credit institutions, and their impact on the supply of credit to the real economy, as well as enabling the EBA to discharge its duty to coordinate the assessment of funding plans at Union level, and assess the viability of these plans for the Union banking system.To facilitate data collection and data transmission, and to set out clearly what data is required, the guidelines are accompanied by a draft data point model (DPM) that will be used to generate an associated XBRL typology.