On 17 January 2022, the European Banking Authority (EBA) issued a press release confirming that the guidelines on the reporting and disclosure of exposures subject to measures applied in response to the COVID-19 crisis adopted on 2 June 2020 continue to apply. Unless instructed otherwise by their relevant Member State competent authorities, credit institutions are expected to continue to report and disclose COVID-19 related data beyond December 2021. The EBA will continue to monitor developments and will consider repealing the guidelines in the future when the COVID-19 situation permits and credit outlook of loans under public support measures improves.
The guidelines on the reporting and disclosure of exposures subject to measures applied in response to the COVID‐19 crisis started applying on 2 June 2020. They established quarterly reporting frequency and semi-annual disclosure of exposures under payment moratoria as well as on exposures under COVD-19-related public guarantee schemes. They were developed as an exceptional measure of a temporary nature, with the EBA expected to communicate in December 2021 on the future application of those COVID-19 reporting and disclosure requirements.