What changed, Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standa…

− 1. In order to report information on the liquidity coverage requirement according to Article 415 of Regulation (EU) No 575/2013 on an individual and consolidated basis, institutions shall submit the information specified in Annex XII according to the instructions in Annex XIII with a monthly frequen…
− 2. The information set out in Annex XII shall take into account the information submitted for the reference date and the information on the cash-flows of the institution over the following 30 calendar days.
− 4. Institutions shall only be required to report the information in Part D of Annex XVI where they issue the bonds referred to in the first subparagraph of Article 52(4) of Directive 2009/65/EC of the European Parliament and of the Council (5).
− (c) the institution has total assets, calculated in accordance with Council Directive 86/635/EEC (6), of less than EUR 30 billion.
− b. Securitisations originated/sponsored by the reporting institution during the year of report (7), in case it holds no position.
− 109. This template shall be reported by consolidated groups and stand alone institutions (8) located in the same country where they are subject to own funds requirements. In case of securitisations involving more than one entity of the same consolidated group, the entity-by-entity detail breakdown s…
− | (c) | ‘ECB BSI Regulation’ or ‘ECB/2008/32’ : Regulation (EC) No 25/2009 of the European Central Bank (9); |
− | (d) | ‘NACE Regulation’ : Regulation (EC) No 1893/2006 of the European Parliament and of the Council (10); |
− | (e) | ‘BAD’ : Council Directive 86/635/EEC (11); |
− | (f) | ‘4th Directive’ : Fourth Council Directive 78/660/EEC (12); |
− | (h) | ‘SME’ : micro, small and medium-sized enterprises defined in Commission Recommendation C(2003)1422 (13); |
− 157. In case of non-performing exposures with forbearance measures (14), those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
− 24. Template LR2 provides information on additional breakdown items of all on- and off-balance sheet exposures (15) belonging to the non-trading book and of all exposures of the trading book subject to counterparty credit risk. The breakdown is in accordance with the risk weights applied under the c…
− (1) OJ L 176, 27.6.2013, p. 1.
− (2) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 1…
− (3) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
− (4) Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).
− (5) Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32).
− (6) Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
− (7) The data requested to the institutions in this template shall be reported on an accumulated basis for the natural year or report (i.e. since 1st of January of the current year).
− (8) ‘Stand alone institutions’ are neither part of a group, nor consolidate themselves in the same country where they are subject to own funds requirements.
− (9) Regulation (EC) No 25/2009 of the European Central Bank of 19 December 2008 concerning the balance sheet of monetary financial institutions sector (recast) (ECB/2008/32) (OJ L 15, 20.1.2009, p. 14).
− (10) Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (O…
− (11) Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
− (12) Fourth Council Directive 78/660/EEC of 25 July 1978 based in Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (OJ L 222, 14.8.1978, p. 11).
− (13) Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (C(2003)1422) (OJ L 124, 20.5.2003, p. 36).
− (14) Non performing exposures with forbearance measures refer to exposures listed in paragraph 180.
− (15) This includes securitisations and equity exposures subject to credit risk
+ 1. In order to report information on the liquidity coverage requirement in accordance with Article 415 of Regulation (EU) No 575/2013 on an individual and consolidated basis, institutions shall apply the following:
+ (a) credit institutions shall submit the information specified in Annex XXIV according to the instructions in Annex XXV with a monthly frequency;
+ (b) all other institutions except those specified in point (a), shall submit the information specified in Annex XII according to the instructions in Annex XIII with a monthly frequency.
+ 2. The information set out in Annexes XII and XXIV shall take into account the information submitted for the reference date and the information on the cash-flows of the institution over the following 30 calendar days.
+ 4. Institutions shall only be required to report the information in Part D of Annex XVI where they issue the bonds referred to in the first subparagraph of Article 52(4) of Directive 2009/65/EC of the European Parliament and of the Council (1).
+ (c) the institution has total assets, calculated in accordance with Council Directive 86/635/EEC (2), of less than EUR 30 billion.
+ For the period from 10 September 2016 to 10 March 2017, as a deviation from point (a) of Article 3(1), the reporting remittance date relating to the monthly reporting of the LCR for credit institutions shall be the 30th calendar day after the reporting reference date.
+ b. Securitisations originated/sponsored by the reporting institution during the year of report (3), in case it holds no position.
+ 109. This template shall be reported by consolidated groups and stand alone institutions (4) located in the same country where they are subject to own funds requirements. In case of securitisations involving more than one entity of the same consolidated group, the entity-by-entity detail breakdown s…
+ | (c) | ‘ECB BSI Regulation’ or ‘ECB/2008/32’ : Regulation (EC) No 25/2009 of the European Central Bank (5); |
+ | (d) | ‘NACE Regulation’ : Regulation (EC) No 1893/2006 of the European Parliament and of the Council (6); |
+ | (e) | ‘BAD’ : Council Directive 86/635/EEC (7); |
+ | (f) | ‘4th Directive’ : Fourth Council Directive 78/660/EEC (8); |
+ | (h) | ‘SME’ : micro, small and medium-sized enterprises defined in Commission Recommendation C(2003)1422 (9); |
+ 157. In case of non-performing exposures with forbearance measures (10), those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
+ 24. Template LR2 provides information on additional breakdown items of all on- and off-balance sheet exposures (11) belonging to the non-trading book and of all exposures of the trading book subject to counterparty credit risk. The breakdown is in accordance with the risk weights applied under the c…
+ ### ANNEX XXIV
+ **REPORTING ON LIQUIDITY**
+ | **PART I — LIQUID ASSETS** |  |  |
+ | 72 | C 72.00 | LIQUIDITY COVERAGE — LIQUID ASSETS |
+ | **PART II — OUTFLOWS** |  |  |
+ | 73 | C 73.00 | LIQUIDITY COVERAGE — OUTFLOWS |
+ | **PART III — INFLOWS** |  |  |
+ | 74 | C 74.00 | LIQUIDITY COVERAGE — INFLOWS |
+ | **PART IV — COLLATERAL SWAPS** |  |  |
+ | 75 | C 75.00 | LIQUIDITY COVERAGE — COLLATERAL SWAPS |
+ | **PART V — CALCULATIONS** |  |  |
+ | 76 | C 76.00 | LIQUIDITY COVERAGE — CALCULATIONS |
+ **C 72.00 — LIQUIDITY COVERAGE — LIQUID ASSETS**
+ **Currency**