On 30 June 2014, the EBA published final Guidelines on harmonized definitions and templates for funding plans for banks. Funding plans represent a firms projected balance sheet in normal conditions (‘business as usual’) as opposed to how a firm would fund itself under stress. The Guidelines aim to harmonize reporting of funding plans by banks to national regulators who then provide data to the EBA. Harmonized reporting will allow the EBA to assess the viability of funding plans across the EU.

The Guidelines are available at:http://www.eba.europa.eu/-/eba-publishes-guidelines-on-harmonised-definitions- and-templates-for-funding-plans-of-credit-institutions.