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

− (a) Institutions shall submit the following information with a quarterly frequency: (1) the information relating to own funds and own funds requirements as specified in templates 1 to 5 of Annex I, according to the instructions in Part II point 1 of Annex II; (2) the information on credit risk and c…
− (b) Institutions shall submit the following information with a semi-annual frequency: (1) the information on all securitisation exposures as specified in template 14 of Annex I, according to the instructions in point 3.9 of Part II of Annex II. Institutions shall be exempted from submitting those se…
− (d) the information specified in template 20 in Part 2 of Annex III with a quarterly frequency in the manner provided in point (4) of Article 5 (a). The entry and exit criteria referred to in Article 4 shall apply;
− |  |  | **Capital adequacy** | **CA** |
− |  |  | **Transitional provisions** | **CA5** |
− | 5.1 | C 05.01 | *TRANSITIONAL PROVISIONS* | CA5.1 |
− | 5.2 | C 05.02 | *GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID* | CA5.2 |
− |  |  | **Group solvency** | **GS** |
− | 6.1 | C 06.01 | GROUP SOLVENCY: INFORMATION ON AFFILIATES - TOTAL | GS Total |
− | 6.2 | C 06.02 | GROUP SOLVENCY: INFORMATION ON AFFILIATES | GS |
− |  |  | **Credit risk** | **CR** |
− | 8.1 | C 08.01 | *CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS* | CR IRB 1 |
− | 8.2 | C 08.02 | *CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (Breakdown by obligor grades or pools)* | CR IRB 2 |
− | 9.1 | C 09.01 | *Table 9.1 - Geographical breakdown of exposures by residence of the obligor (SA exposures)* | CR GB 1 |
− | 9.2 | C 09.02 | *Table 9.2 - Geographical breakdown of exposures by residence of the obligor (IRB exposures)* | CR GB 2 |
− | 9.4 | C 09.04 | *Table 9.4 - Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate* | CCB |
− | 10.1 | C 10.01 | *CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS* | CR EQU IRB 1 |
− | 10.2 | C 10.02 | *CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS. BREAKDOWN OF TOTAL EXPOSURES UNDER THE PD/LGD APRROACH BY OBLIGOR GRADES:* | CR EQU IRB 2 |
− |  |  | **Operational risk** | **OPR** |
− | 17 | C 17.00 | OPERATIONAL RISK: GROSS LOSSES BY BUSINESS LINES AND EVENT TYPES IN THE LAST YEAR | OPR Details |
− |  |  | **Market risk** | **MKR** |
− | **510** | **1.1.1.25** | **(-) Amount exceeding the 17,65 % threshold** |  |
− | **770** | 1.2.1.1 | Paid up capital instruments and subordinated loans |  |
− | **030** | 1** | *Of which: Investment firms under Article 96 paragraph 2 and Article 97 of CRR* |  |
− | **150** | 1.1.1.1.09 | Secured by mortgages on immovable property |  |
− | **610** | **1.4.2** | **OpR Standardised (STA)/Alternative Standardised (ASA) approaches** |  |
− | 020 | **2** | **Surplus(+)/Deficit(–) of CET1 capital** |  |
− | 040 | **4** | **Surplus(+)/Deficit(–) of T1 capital** |  |
− | 060 | **6** | **Surplus(+)/Deficit(–) of total capital** |  |
− | **Memorandum Items: Capital ratios due to Pillar II adjustments** |  |  |  |
+ (a) Institutions shall submit the following information with a quarterly frequency: (1) the information relating to own funds and own funds requirements as specified in templates 1 to 5 of Annex I, according to the instructions in Part II point 1 of Annex II; (2) the information on credit risk and c…
+ (b) Institutions shall submit the following information with a semi-annual frequency: (1) the information on all securitisation exposures as specified in template 14 of Annex I, according to the instructions in point 3.9 of Part II of Annex II. Institutions shall be exempted from submitting those se…
+ (d) the information specified in template 20 in Part 2 of Annex III with a quarterly frequency where the institution exceeds the threshold defined in the second sentence of point (4) of Article 5(a). The entry and exit criteria referred to in Article 4 shall apply;
+ |  |  | **CAPITAL ADEQUACY** | CA |
+ |  |  | **TRANSITIONAL PROVISIONS** | **CA5** |
+ | 5,1 | C 05.01 | *TRANSITIONAL PROVISIONS* | CA5.1 |
+ | 5,2 | C 05.02 | *GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID* | CA5.2 |
+ |  |  | **GROUP SOLVENCY** | **GS** |
+ | 6,1 | C 06.01 | GROUP SOLVENCY: INFORMATION ON AFFILIATES - TOTAL | GS Total |
+ | 6,2 | C 06.02 | GROUP SOLVENCY: INFORMATION ON AFFILIATES | GS |
+ |  |  | **CREDIT RISK** | **CR** |
+ | 8,1 | C 08.01 | *CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS* | CR IRB 1 |
+ | 8,2 | C 08.02 | *CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (Breakdown by obligor grades or pools)* | CR IRB 2 |
+ | 9,1 | C 09.01 | *Table 9.1 - Geographical breakdown of exposures by residence of the obligor (SA exposures)* | CR GB 1 |
+ | 9,2 | C 09.02 | *Table 9.2 - Geographical breakdown of exposures by residence of the obligor (IRB exposures)* | CR GB 2 |
+ | 9,4 | C 09.04 | *Table 9.4 - Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate* | CCB |
+ | 10,1 | C 10.01 | *CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS* | CR EQU IRB 1 |
+ | 10,2 | C 10.02 | *CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS. BREAKDOWN OF TOTAL EXPOSURES UNDER THE PD/LGD APRROACH BY OBLIGOR GRADES:* | CR EQU IRB 2 |
+ |  |  | **OPERATIONAL RISK** | **OPR** |
+ |  |  | OPERATIONAL RISK: LOSSES AND RECOVERIES |  |
+ | 17,1 | C 17.01 | OPERATIONAL RISK: LOSSES AND RECOVERIES BY BUSINESS LINES AND EVENT TYPES IN THE LAST YEAR | OPR DETAILS 1 |
+ | 17,2 | C 17.02 | OPERATIONAL RISK: LARGE LOSS EVENTS | OPR DETAILS 2 |
+ |  |  | **MARKET RISK** | **MKR** |
+ |  |  | **PRUDENT VALUATION** | **MKR** |
+ | 32,1 | C 32.01 | PRUDENT VALUATION: FAIR-VALUED ASSETS AND LIABILITIES | PRUVAL 1 |
+ | 32,2 | C 32.02 | PRUDENT VALUATION: CORE APPROACH | PRUVAL 2 |
+ | 32,3 | C 32.03 | PRUDENT VALUATION: MODEL RISK AVA | PRUVAL 3 |
+ | 32,4 | C 32.04 | PRUDENT VALUATION: CONCENTRATED POSITIONS AVA | PRUVAL 4 |
+ |  |  | **GENERAL GOVERNMENTS EXPOSURES** | **MKR** |
+ | **510** | **1.1.1.25** | **(-) Amount exceeding the 17.65 % threshold** |  |