Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014
Laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council
(Text with EEA relevance)- Recitals
CHAPTER 1 — SUBJECT MATTER AND SCOPE
CHAPTER 2 — REPORTING REFERENCE AND REMITTANCE DATES AND REPORTING THRESHOLDS
CHAPTER 3 — FORMAT AND FREQUENCY OF REPORTING ON OWN FUNDS, OWN FUNDS REQUIREMENTS AND FINANCIAL INFORMATION
SECTION 1 — Format and frequency of reporting on own funds and own funds requirements
- Article 5 — Format and frequency of reporting on own funds and on own funds requirements for institutions on an individual basis, except for investment firms subject to article 95 and 96 of Regulation (EU) No 575/2013
- Article 6 — Format and frequency of reporting on own funds and own funds requirements on a consolidated basis, except for groups which only consist of investment firms subject to articles 95 and 96 of Regulation (EU) No 575/2013
- Article 7 — Format and frequency of reporting on own funds and own funds requirements for investment firms subject to Articles 95 and 96 Regulation (EU) No 575/2013 on an individual basis
- Article 8 — Format and frequency of reporting on own funds and own funds requirements for groups which only consist of investment firms subject to Article 95 and 96 Regulation (EU) No 575/2013 on a consolidated basis
SECTION 2 — Format and frequency of reporting on financial information on a consolidated basis
- Article 9 — Format and frequency of reporting on financial information for institutions subject to Article 4 of Regulation (EC) No 1606/2002 and other credit institutions applying Regulation (EC) No 1606/2002 on a consolidated basis
- Article 10 — Format and frequency of reporting on financial information for credit institutions applying Regulation (EC) No 1606/2002 on a consolidated basis, by virtue of Article 99(3) Regulation (EU) No 575/2013
- Article 11 — Format and frequency of reporting on financial information for institutions applying national accounting frameworks developed under Directive 86/635/EEC on a consolidated basis
CHAPTER 4 — FORMAT AND FREQUENCY OF SPECIFIC REPORTING OBLIGATIONS ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY ACCORDING TO ARTICLE 101 OF REGULATION (EU) No 575/2013
CHAPTER 5 — FORMAT AND FREQUENCY OF REPORTING ON LARGE EXPOSURES ON AN INDIVIDUAL AND A CONSOLIDATED BASIS
CHAPTER 6 — FORMAT AND FREQUENCY OF REPORTING ON LEVERAGE RATIO ON AN INDIVIDUAL AND A CONSOLIDATED BASIS
CHAPTER 7 — FORMAT AND FREQUENCY OF REPORTING ON LIQUIDITY AND ON STABLE FUNDING ON AN INDIVIDUAL AND A CONSOLIDATED BASIS
CHAPTER 7a — FORMAT AND FREQUENCY OF REPORTING ON ASSET ENCUMBRANCE ON AN INDIVIDUAL AND A CONSOLIDATED BASIS
CHAPTER 7b — FORMAT AND FREQUENCY OF REPORTING ON ADDITIONAL LIQUIDITY MONITORING METRICS ON AN INDIVIDUAL AND A CONSOLIDATED BASIS
CHAPTER 8 — IT SOLUTIONS FOR THE SUBMISSION OF DATA FROM INSTITUTIONS TO COMPETENT AUTHORITIES
CHAPTER 9 — TRANSITIONAL AND FINAL PROVISIONS
- Final
- ANNEX I — REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS
- ANNEX II — REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS
- ANNEX III — REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
- ANNEX IV — REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
- ANNEX V — REPORTING ON FINANCIAL INFORMATION
- ANNEX VI — REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
- ANNEX VII — INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
- ANNEX VIII — TEMPLATES FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
- ANNEX IX — INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
- ANNEX X — REPORTING ON LEVERAGE
- ANNEX XI — REPORTING ON LEVERAGE
- ANNEX XII — REPORTING ON LIQUIDITY
- ANNEX XIII — REPORTING ON LIQUIDITY (PART 1 of 5: LIQUID ASSETS)
- ANNEX XIV — Single Data Point Model
- ANNEX XV — Validation Rules
- ANNEX XVI — REPORTING TEMPLATES ON ASSET ENCUMBRANCE
- ANNEX XVII — REPORTING ON ASSET ENCUMBRANCE
- ANNEX XVIII
- ANNEX XIX — INSTRUCTIONS FOR COMPLETING THE ADDITIONAL MONITORING TOOLS TEMPLATE OF ANNEX XVIII
- ANNEX XX — REPORTING ON COUNTERBALANCING CAPACITY
- ANNEX XXI — INSTRUCTIONS FOR COMPLETING THE CONCENTRATION OF COUNTERBALANCING CAPACITY TEMPLATE (C 71.00) OF ANNEX XX
- ANNEX XXII
- ANNEX XXIII — INSTRUCTIONS FOR COMPLETING THE MATURITY LADDER TEMPLATE OF ANNEX XXII
- ANNEX XXIV — REPORTING ON LIQUIDITY
- ANNEX XXV — REPORTING ON LIQUIDITY (PART 1: LIQUID ASSETS)