Banking SAC report design: prudential and commercial reporting that holds up

Banking is the sector where a badly designed report costs the most: a prudential number that is subtly wrong doesn't just mislead an executive, it can mislead a supervisor. "Banking SAC report design" is therefore less about pretty dashboards and more about a model that computes ratios correctly and shows them against the right thresholds. This guide covers the three reporting layers a bank needs in SAP Analytics Cloud, and how to structure each so it holds up under review.

One model, three reporting layers

A bank's reporting splits cleanly into prudential, credit-risk and commercial layers. The mistake is to build three disconnected report sets; the fix is one governed model with shared dimensions — Entity, Customer segment, Loan type, Currency, Maturity and a time/quarter axis — so a cost-of-risk movement in the credit view and a CET1 movement in the prudential view can be traced to the same underlying exposures.

Layer 1 — prudential ratios (Basel III)

This is the layer with the least tolerance for error. Model each ratio as a measure and put the regulatory minimum as a visible reference line:

• CET1 ratio — common equity tier 1 over risk-weighted assets, against the Basel III minimum plus buffers.
• LCR — liquidity coverage ratio, high-quality liquid assets over 30-day net outflows, floor at 100%.
• NSFR — net stable funding ratio, available over required stable funding, floor at 100%.
• Leverage ratio — tier 1 capital over total exposure.

The design rule: a ratio must never be silently capped or floored by the report. Show the real value against the threshold — the headroom is the message. Our Basel III in SAC guide covers the capital-stack structure behind these, and the paid Basel III accelerator ships them with the BIS/BCBS bounds pre-built.

Layer 2 — credit risk

Credit-risk reporting steers on default rate, cost of risk and the trend in non-performing loans, broken down by segment and internal rating. Under IFRS 9 this connects directly to expected-credit-loss staging (PD × LGD × EAD across three stages) — see the IFRS 9 ECL guide. Design the credit view so a cost-of-risk spike drills to the segment and rating band driving it.

Layer 3 — commercial

The commercial layer is the one branch managers and the sales organisation live in: net banking income, new customers, cross-sell ratio and deposits outstanding by branch and segment. It shares the same entity and segment dimensions as the risk layer, so a report can put commercial growth and cost of risk on the same page — which is exactly the tension a bank steers.

Design habits that survive a supervisor's review

Banking supervisors trace numbers. Three habits make the report defensible: reference lines for every regulatory threshold so a breach is visible, not buried; documented definitions on each ratio measure (the exact numerator and denominator matter); and versioned figures so you can show a ratio's trajectory and the plan behind it, not just today's snapshot. A report that does these three things turns a supervisory question into a two-click drill rather than a week of reconciliation.

Where to start

Start from a working model. The free prudential ratios, credit risk and branch-network performance templates ship with the KPIs, dimensions and sample data in place. For the regulatory layer, the paid Basel III accelerator encodes CET1/LCR/NSFR with the published bounds. See also the sector companions — insurance report design and utilities report design — and browse everything in the catalog.

Note: General guidance for designing banking reporting in SAP Analytics Cloud, built from public BIS/BCBS materials — not regulatory or capital advice; you remain the validator of your own figures. Independent project, not affiliated with SAP SE. "SAP" and "SAP Analytics Cloud" are trademarks of SAP SE.