Overseen by the European Banking Authority.

http://eba.europa.eu/-/the-eba-publishes-a-revision-of-the-common-reporting-framework

Common Reporting (COREP) is the standardized reporting framework issued by the European Banking Authority (EBA) for the Capital Requirements Directive reporting. It covers credit risk, market risk, operational risk, own fund and capital adequacy ratios.

The COREP reporting framework has been adopted by almost 30 European countries. Regulated institutions are required to file periodically COREP reports, on both a solo and consolidated basis. Since Jan 1, 2013, all regulated organizations in the UK must use COREP for their regular statutory reports.

COREP FAQ (Moody's) Summary of COREP in the UK Deloitte White Ppaer on COREP in the UK

European banks.

https://en.wikipedia.org/wiki/European_Banking_Authority