02015R0534 — EN — 28.06.2021 — 003.001
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REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 086 31.3.2015, p. 13) |
Amended by:
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Official Journal |
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No |
page |
date |
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REGULATION (EU) 2017/1538 OF THE EUROPEAN CENTRAL BANK of 25 August 2017 |
L 240 |
1 |
19.9.2017 |
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REGULATION (EU) 2020/605 OF THE EUROPEAN CENTRAL BANK of 9 April 2020 |
L 145 |
1 |
7.5.2020 |
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REGULATION (EU) 2021/943 OF THE EUROPEAN CENTRAL BANK of 14 May 2021 |
L 210 |
1 |
14.6.2021 |
Corrected by:
REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK
of 17 March 2015
on reporting of supervisory financial information (ECB/2015/13)
TITLE I
SUBJECT MATTER AND DEFINITIONS
Article 1
Subject matter and general principles
This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:
significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;
significant credit institutions, other than those referred to in point (a), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;
significant credit institutions on an individual basis and significant branches;
significant credit institutions regarding subsidiaries established in a non-participating Member State or a third country;
less significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;
less significant credit institutions, other than those referred to in point (e), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;
less significant credit institutions on an individual basis and less significant branches.
Article 2
Definitions
For the purposes of this Regulation, the definitions contained in Regulation (EU) No 468/2014 (ECB/2014/17) shall apply, unless otherwise provided, together with the following definitions:
‘IAS’ and ‘IFRS’ mean ‘International Accounting Standards’ and ‘International Financial Reporting Standards’, as mentioned in Article 2 of Regulation (EC) No 1606/2002;
‘subsidiary’ means a subsidiary as defined in Article 4(1)(16) of Regulation (EU) No 575/2013 and that is a credit institution within the meaning of Article 4(1)(1) of Regulation (EU) No 575/2013;
▼M1 —————
‘consolidated basis’ means consolidated basis as defined in Article 4(1)(48) of Regulation (EU) No 575/2013;
‘sub-consolidated basis’ means sub-consolidated basis as defined in Article 4(1)(49) of Regulation (EU) No 575/2013;
‘significant credit institution’ means a credit institution which has the status of a significant supervised entity;
‘less significant credit institution’ means a credit institution which does not have the status of a significant supervised entity;
‘significant branch’ means a branch which has the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State;
‘less significant branch’ means a branch which does not have the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State.
Article 3
Change of status of a supervised entity
TITLE II
REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
CHAPTER I
Reporting on a consolidated basis
Article 4
Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013
In accordance with Article 430(4) of Regulation (EU) No 575/2013, significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 shall report supervisory financial information, as provided for in Article 11 of Implementing Regulation (EU) 2021/451, on a consolidated basis.
Article 5
Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC
In accordance with Article 430(9) of Regulation (EU) No 575/2013, significant credit institutions other than those referred to in Article 4, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall report supervisory financial information on a consolidated basis as provided for in Article 12 of Implementing Regulation (EU) 2021/451.
CHAPTER II
Reporting on an individual basis
Article 6
Format and frequency of reporting on an individual basis for credit institutions which are not part of a significant supervised group and for significant branches
The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 12 of Implementing Regulation (EU) 2021/451, including information specified in template 40.1 of Annex IV to that Regulation, and shall take place with the frequency specified in that Article.
The information specified in paragraphs 2 and 4 above shall only include information related to:
assets, liabilities, equity, income and expenses that are recognised by the supervised entity under the applicable accounting standards;
off-balance sheet exposures and activities in which the supervised entity is involved;
transactions other than those specified in points (a) and (b) performed by the supervised entity;
valuation rules, including methods for estimation of credit risk losses, which exist under the applicable accounting standards and are applied by the supervised entity.
Article 7
Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group
Article 8
Reporting reference dates and remittance dates for significant credit institutions and significant branches
The information concerning significant credit institutions and significant branches specified in Articles 6 and 7 shall have the following reporting reference dates:
for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
for semi-annual reporting, 30 June and 31 December;
for annual reporting, 31 December.
NCAs shall submit to the ECB the information concerning significant credit institutions and significant branches specified in Articles 6 and 7 by close of business on the following remittance dates:
for significant credit institutions which are not part of a significant supervised group and significant branches, the 10th working day following the remittance dates referred to in Article 3 of ►M3 Implementing Regulation (EU) 2021/451 ◄ ;
for significant credit institutions which are part of a significant supervised group, the 25th working day following the remittance dates referred to in Article 3 of ►M3 Implementing Regulation (EU) 2021/451 ◄ .
CHAPTER III
Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
Article 9
Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
Supervisory financial information in respect of subsidiaries established in a non-participating Member State or a third country shall be reported in the following manner:
Significant credit institutions applying IFRS on a consolidated basis in accordance with Regulation (EC) No 1606/2002, including those that apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall ensure that the supervisory financial information specified in paragraph 1 of Annex II is submitted on an individual basis to the relevant NCA in respect of subsidiaries established in a non-participating Member State or a third country. ►M3 The supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451. ◄
Significant credit institutions, other than those referred to in point a, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall ensure that the supervisory financial information specified in paragraph 2 of Annex II is submitted on an individual basis to the relevant NCA in respect of subsidiaries established in a non-participating Member State or a third country. ►M3 The supervisory financial reporting shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451. ◄
Article 10
Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
TITLE III
REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
CHAPTER I
Reporting on a consolidated basis
Article 11
Format and frequency of reporting on a consolidated basis for less significant credit institutions
Article 12
Reporting reference dates and remittance dates for less significant credit institutions
The information reported by less significant credit institutions on a consolidated basis specified in Article 11 shall have the following reporting reference dates:
for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
for semi-annual reporting, 30 June and 31 December;
for annual reporting, 31 December.
NCAs shall submit to the ECB the information specified in Article 11 by close of business on the following remittance dates:
for less significant credit institutions established in a participating Member State and reporting at the highest level of consolidation, the 25th working day following the remittance dates referred to in Article 3 of ►M3 Implementing Regulation (EU) 2021/451 ◄ ;
for less significant credit institutions reporting on a consolidated basis, other than those referred to in point (a), the 35th working day following the remittance dates referred to in Article 3 of ►M3 Implementing Regulation (EU) 2021/451 ◄ .
CHAPTER II
Reporting on an individual basis
Article 13
Format and frequency of reporting on an individual basis for less significant credit institutions which are not part of a supervised group and for less significant branches
Paragraphs 2, 3, 5 and 6 shall be subject to the following exceptions:
supervisory financial reporting concerning less significant credit institutions the assets of which have a total value equal to or less than EUR 3 billion shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraphs 2, 3, 5 or 6;
a less significant branch shall not report supervisory financial information if the total value of its assets is below or equal to EUR 3 billion.
Article 14
Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group
The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex II.
Article 15
Reporting reference dates and remittance dates for less significant credit institutions and less significant branches
The information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 shall have the following reporting reference dates:
for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
for semi-annual reporting, 30 June and 31 December;
for annual reporting, 31 December.
NCAs shall submit to the ECB the supervisory financial information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 by close of business on the following remittance dates:
for less significant credit institutions which are not part of a supervised group and for less significant branches, the 25th working day following the remittance dates referred to in ►M3 Implementing Regulation (EU) 2021/451 ◄ ;
for less significant credit institutions which are part of a less significant supervised group, the 35th working day following the remittance dates referred to in ►M3 Implementing Regulation (EU) 2021/451 ◄ .
TITLE IV
DATA QUALITY AND IT LANGUAGE
Article 16
Data quality checks
NCAs shall monitor and ensure the quality and reliability of the information submitted to the ECB. For these purposes, NCAs shall follow the specifications in Articles 4 and 5 of Decision ECB/2014/29.
Article 17
IT language for the transmission of information from national competent authorities to the ECB
NCAs shall transmit the information specified in this Regulation in accordance with the relevant eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data. For these purposes, NCAs shall follow the specifications set out in Article 6 of Decision ECB/2014/29.
TITLE V
TRANSITIONAL AND FINAL PROVISIONS
▼M1 —————
Article 19
Transitional provisions
Article 20
Final provision
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
The Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
ANNEX I
Simplified supervisory financial reporting
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 1.
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 2.
2a. As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;
the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;
the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451; and
the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) 2021/451.
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) 2021/451.
4. Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.
5. For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, the second subparagraph of Article 5(5) of Implementing Regulation (EU) 2021/451 applies.
Table 1
Template number |
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
|
PART 1 [QUARTERLY FREQUENCY] |
|
Balance Sheet Statement [Statement of Financial Position] |
1.1 |
Balance Sheet Statement: assets |
1.2 |
Balance Sheet Statement: liabilities |
1.3 |
Balance Sheet Statement: equity |
2 |
Statement of profit or loss |
|
Breakdown of financial assets by instrument and by counterparty sector |
4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2.1 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
4.2.2 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
4.4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
4.5 |
Subordinated financial assets |
5.1 |
Loans and advances other than held for trading, trading or held for sale assets by product |
6.1 |
Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes |
|
Breakdown of financial liabilities |
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
8.2 |
Subordinated financial liabilities |
|
Loan commitments, financial guarantees and other commitments |
9.1.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
9.2 |
Loan commitments, financial guarantees and other commitments received |
10 |
Derivatives - Trading and economic hedges |
|
Hedge accounting |
11.1 |
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
|
Movements in allowances and provisions for credit losses |
12.1 |
Movements in allowances and provisions for credit losses |
|
Collateral and guarantees received |
13.1 |
Breakdown of collateral and guarantees by loans and advances other than held for trading |
13.2.1 |
Collateral obtained by taking possession during the period [held at the reference date] |
13.3.1 |
Collateral obtained by taking possession accumulated |
14 |
Fair value hierarchy: financial instruments at fair value |
|
Breakdown of selected statement of profit or loss items |
16.1 |
Interest income and expenses by instrument and counterparty sector |
16.3 |
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
|
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet |
17.1 |
Reconciliation between accounting and CRR scope of consolidation: Assets |
17.2 |
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
17.3 |
Reconciliation between accounting and CRR scope of consolidation: Liabilities |
|
Information on performing and non-performing exposures |
18 |
Information on performing and non-performing exposures |
18.1 |
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
18.2 |
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
19 |
Forborne exposures |
|
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
|
Geographical breakdown |
20.4 |
Geographical breakdown of assets by residence of the counterparty |
20.5 |
Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
20.6 |
Geographical breakdown of liabilities by residence of the counterparty |
|
PART 4 [ANNUAL] |
|
Group structure |
40.1 |
Group structure: ‘entity-by-entity’ |
Table 2
Template number |
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
|
PART 1 [QUARTERLY FREQUENCY] |
|
Balance Sheet Statement [Statement of Financial Position] |
1.1 |
Balance Sheet Statement: assets |
1.2 |
Balance Sheet Statement: liabilities |
1.3 |
Balance Sheet Statement: equity |
2 |
Statement of profit or loss |
|
Breakdown of financial assets by instrument and by counterparty sector |
4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2.1 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
4.2.2 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
4.4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
4.5 |
Subordinated financial assets |
4.6 |
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
4.7 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
4.8 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
4.9 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method |
4.10 |
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
5.1 |
Loans and advances other than held for trading, trading or held for sale assets by product |
6.1 |
Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes |
|
Breakdown of financial liabilities |
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
8.2 |
Subordinated financial liabilities |
|
Loan commitments, financial guarantees and other commitments |
9.1 |
Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
9.1.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
9.2 |
Loan commitments, financial guarantees and other commitments received |
10 |
Derivatives - Trading and economic hedges |
|
Hedge accounting |
11.1 |
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
11.2 |
Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk |
|
Movements in allowances and provisions for credit losses |
12 |
Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
12.1 |
Movements in allowances and provisions for credit losses |
|
Collateral and guarantees received |
13.1 |
Breakdown of collateral and guarantees by loans and advances other than held for trading |
13.2.1 |
Collateral obtained by taking possession during the period [held at the reference date] |
13.3.1 |
Collateral obtained by taking possession accumulated |
14 |
Fair value hierarchy: financial instruments at fair value |
|
Breakdown of selected statement of profit or loss items |
16.1 |
Interest income and expenses by instrument and counterparty sector |
16.3 |
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
16.4 |
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk |
|
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet |
17.1 |
Reconciliation between accounting and CRR scope of consolidation: Assets |
17.2 |
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
17.3 |
Reconciliation between accounting and CRR scope of consolidation: Liabilities |
|
Information on performing and non-performing exposures |
18 |
Information on performing and non-performing exposures |
18.1 |
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
18.2 |
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
19 |
Forborne exposures |
|
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
|
Geographical breakdown |
20.4 |
Geographical breakdown of assets by residence of the counterparty |
20.5 |
Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
20.6 |
Geographical breakdown of liabilities by residence of the counterparty |
|
PART 4 [ANNUAL] |
|
Group structure |
40.1 |
Group structure: ‘entity-by-entity’ |
ANNEX II
Over-simplified supervisory financial reporting
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 3.
Table 3
Template number |
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
|
PART 1 [QUARTERLY FREQUENCY] |
|
Balance Sheet Statement [Statement of Financial Position] |
1.1 |
Balance Sheet Statement: assets |
1.2 |
Balance Sheet Statement: liabilities |
1.3 |
Balance Sheet Statement: equity |
2 |
Statement of profit or loss |
|
Breakdown of financial assets by instrument and by counterparty sector |
4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2.1 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
4.2.2 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
4.4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
4.5 |
Subordinated financial assets |
5.1 |
Loans and advances other than held for trading, trading or held for sale assets by product |
|
Breakdown of financial liabilities |
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
8.2 |
Subordinated financial liabilities |
|
Loan commitments, financial guarantees and other commitments |
9.1.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
10 |
Derivatives - Trading and economic hedges |
|
Hedge accounting |
11.1 |
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
|
Movements in allowances and provisions for credit losses |
12.1 |
Movements in allowances and provisions for credit losses |
14 |
Fair value hierarchy: financial instruments at fair value |
|
Information on performing and non-performing exposures |
18 |
Information on performing and non-performing exposures |
18.1 |
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
18.2 |
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
19 |
Forborne exposures |
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 4.
Table 4
Template number |
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
|
PART 1 [QUARTERLY FREQUENCY] |
|
Balance Sheet Statement [Statement of Financial Position] |
1.1 |
Balance Sheet Statement: assets |
1.2 |
Balance Sheet Statement: liabilities |
1.3 |
Balance Sheet Statement: equity |
2 |
Statement of profit or loss |
|
Breakdown of financial assets by instrument and by counterparty sector |
4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2.1 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
4.2.2 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
4.4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
4.5 |
Subordinated financial assets |
4.6 |
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
4.7 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
4.8 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
4.9 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method |
4.10 |
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
5.1 |
Loans and advances other than held for trading, trading or held for sale assets by product |
|
Breakdown of financial liabilities |
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
8.2 |
Subordinated financial liabilities |
|
Loan commitments, financial guarantees and other commitments |
9.1 |
Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
9.1.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
10 |
Derivatives - Trading and economic hedges |
|
Hedge accounting |
11.1 |
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
11.2 |
Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk |
|
Movements in allowances and provisions for credit losses |
12 |
Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
12.1 |
Movements in allowances and provisions for credit losses |
|
Information on performing and non-performing exposures |
18 |
Information on performing and non-performing exposures |
18.1 |
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
18.2 |
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
19 |
Forborne exposures |
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451.
4. As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;
the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;
the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451.
ANNEX III
Supervisory financial reporting data points
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Supervisory financial reporting data points’ includes the data points from Annex III to Implementing Regulation (EU) 2021/451 identified in Annex IV to this Regulation.
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Supervisory financial reporting data points’ includes the data points from Annex IV to Implementing Regulation (EU) 2021/451 identified in Annex V to this Regulation.
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451
ANNEX IV
"FINREP data points" under IFRS or National GAAP compatible with IFRS
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
1.2 Liabilities
1.3 Equity
2. Statement of profit or loss
5. Breakdown of non-trading loans and advances by product
5.1 Loans and advances other than held for trading, trading or held for sale assets by product
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
8.2 Subordinated financial liabilities
10. Derivatives - Trading and economic hedges
11. Hedge accounting
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
18 Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
18 Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
19. Information forborne exposures
19. Information forborne exposures
ANNEX V
"FINREP data points" under national accounting frameworks
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
1.2 Liabilities
1.3 Equity
2. Statement of profit or loss
5. Breakdown of non-trading loans and advances by product
5.1 Loans and advances other than held for trading, trading or held for sale assets by product
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
8.2 Subordinated financial liabilities
10. Derivatives - Trading and economic hedges
11. Hedge accounting
11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
18 Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
18 Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
19. Information forborne exposures
19. Information forborne exposures
►M3 ( 1 ) Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1). ◄
( 2 ) Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1).