CEBS has foreseen in its work programme for 2007 that a web-based facility, accessible to both supervisors and market participants, will be established to collect and address questions emerging in the implementation of the reporting frameworks. The answers only reflect CEBS’ views on problems arising from the implementation of the CEBS Guidelines on Reporting, but they cannot be considered as interpretations of the underlying regulations (Directive 2006/48/EC and Directive 2006/49/EC, and IAS/IFRS endorsed by the European Union).
The decisions included in the questions (on the CEBS-Website) are applicable in our national implementations to the extent that the data are required in our jurisdiction.