2007年の流動性危機を受けて、バーゼル銀行監督委員会は流動性報告について更に詳細な情報を追加するため、新たなガイドラインを制定しました。ALMM (流動性モニタリング追加指標; Additional Liquidity Monitoring Metrics)は、流動性カバレッジ比率(LCR; Liquidity Coverage Ratio)の情報を補足することを目的として設計された、EU（欧州連合）が定める公式なルールです。この二つのレポートには重複が生じますが、ALMMは銀行により詳細なデータを報告するように求めています。
ALMMは、銀行にテンプレートへの記入と求めるとともに、以下についての指示を含んでいます：
ALMMの報告頻度は、四半期ベースの報告で完了する特別な場合を除いては、月次です。
ALMM reporting provides regulators with a granular, future-looking insight into a bank’s liquidity position that goes beyond core liquidity ratios, like LCR (Liquidity Coverage Ratio) and NSFR (Net Stable Funding Ratio).
ALMM reports include additional details like:
The goal of these reports is to be a bellwether that helps regulators detect emerging liquidity problems before they reach headline ratios.
ALMM reporting serves finance teams, risk management professionals, and regulators.
ALMM exposes possible vulnerabilities in a bank’s liquidity profile and, by mandating more stringent reporting processes and granular treasury and risk data, promotes stronger liquidity forecasting and scenario planning. Because ALMM data feeds directly into cash flow projections, stress tests, and what-if scenarios, it must be reviewed at a detailed level and be accurate. Without ALMM-level detail, forecasts tend to skew optimistic and rely on averages rather than funding concentrations. In this way, ALMM helps banks assess whether their funding is truly stable and resilient under stress.
ALMM reporting acts as an alarm bell for liquidity vulnerabilities and concentration risk. It seeks to identify liquidity problems before they can develop into a full-blown crisis. KPIs such as the LCR and NSFR can appear healthy while material risks go unseen, including so-called stable funding concentrated among a small number of counterparties or liquidity gaps that emerge only in specific currencies or maturities. Historically, bank liquidity crises have been driven by sudden withdrawals from concentrated funding sources rather than the abrupt failure of regulatory ratios. ALMM reporting reveals where these concentrations exist.
Supervisory reporting allows regulators to examine the financial situation of institutions. It is designed to ensure sound financial processes, adequate capital coverage of risk, and overall financial system resilience.
Take FINREP and COREP for example. The European Banking Authority (EBA) FINREP and COREP reports fall under the category of supervisory reports. These supervisory reports handle the recognition and reporting forms for financial companies, banks, securities, and investment companies.
Supervisory statistical reporting typically analyzes balance sheets and income statements collected from companies within a banking group for information related to:
For financial institutions, international regulatory standards and reports are defined by the Basel Committee on Banking Supervision. The latest widely implemented set of guidelines is Basel II, which is adapted to each country through Country Specific Adjustments (CSAs).
For the insurance business, similar principles are applied under the Solvency framework.
