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…
− (c) the information specified in Part 4 of Annex III with an annual frequency;
− (g) the information specified in Annex VIII for exposures whose exposure value is larger than or equal to EUR 300 million but less than 10 % of the institution's eligible capital with a quarterly frequency.
− (c) the information specified in Part 4 of Annex IV with an annual frequency;
− (g) the information specified in Annex VIII for exposures whose exposure value is larger than or equal to EUR 300 million but less than 10 % of the institution's eligible capital with a quarterly frequency.
− |  |  | **CAPITAL ADEQUACY** | CA |
− | 5,1 | C 05.01 | *TRANSITIONAL PROVISIONS* | CA5.1 |
− | 5,2 | C 05.02 | *GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID* | CA5.2 |
− | 6,1 | C 06.01 | GROUP SOLVENCY: INFORMATION ON AFFILIATES - TOTAL | GS Total |
− | 6,2 | C 06.02 | GROUP SOLVENCY: INFORMATION ON AFFILIATES | GS |
− | 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 |
− |  |  | CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS | CR EQU IRB |
− | 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 |
− | 12 | C 12.00 | CREDIT RISK: SECURITISATIONS - STANDARDISED APPROACH TO OWN FUNDS REQUIREMENTS | CR SEC SA |
− | 13 | C 13.00 | CREDIT RISK: SECURITISATIONS - IRB APPROACH TO OWN FUNDS REQUIREMENTS | CR SEC IRB |
− | 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 |
− | 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 |
− **C 01.00 - OWN FUNDS (CA1)**
− | **285** | 1.1.1.9.4 | Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities |  |
− | **390** | **1.1.1.14** | **(-) Defined benefit pension fund assets** |  |
+ (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 templates 14 and 14.01 of Annex I, in accordance with the instructions in point 3.9 of Part II of Annex II; Institutions shall be exempted from su…
+ (c) the information specified in Part 4 of Annex III, with the exception of the information specified in template 47, with an annual frequency;
+ (g) the information specified in Annex VIII for exposures whose exposure value is larger than or equal to EUR 300 million but less than 10 % of the institution's eligible capital with a quarterly frequency;
+ (h) with a quarterly frequency, the information specified in templates 23 to 26 in Part 2 of Annex III where both of the following conditions are fulfilled: (i) the institution is not a small and non-complex institution as defined in point (145) of Article 4(1) of Regulation (EU) No 575/2013; (ii) t…
+ (i) with an annual frequency, the information specified in template 47 in Part 4 of Annex III where both of the conditions referred to in points (i) and (ii) of point (h) of this paragraph are fulfilled. The entry and exit criteria referred to in Article 4 shall apply.
+ (c) the information specified in Part 4 of Annex IV, with the exception of the information specified in template 47, with an annual frequency;
+ (g) the information specified in Annex VIII for exposures whose exposure value is larger than or equal to EUR 300 million but less than 10 % of the institution's eligible capital with a quarterly frequency;
+ (h) with a quarterly frequency, the information specified in templates 23 to 26 in Part 2 of Annex IV where the conditions referred to in points (i) and (ii) of point (h) of Article 9(2) are fulfilled. The entry and exit criteria referred to in Article 4 shall apply;
+ (i) with an annual frequency, the information specified in template 47 in Part 4 of Annex IV where the conditions referred to in points (i) and (ii) of point (h) of Article 9(2) are fulfilled. The entry and exit criteria referred to in Article 4 shall apply.
+ |  |  | **CAPITAL ADEQUACY** | **CA** |
+ | 5.1 | C 05.01 | *TRANSITIONAL PROVISIONS* | CA5.1 |
+ | 5.2 | C 05.02 | *GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID* | CA5.2 |
+ | 6.1 | C 06.01 | GROUP SOLVENCY: INFORMATION ON AFFILIATES – TOTAL | GS Total |
+ | 6.2 | C 06.02 | GROUP SOLVENCY: INFORMATION ON AFFILIATES | GS |
+ | 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 |
+ |  |  | CREDIT RISK: EQUITY – IRB APPROACHES TO CAPITAL REQUIREMENTS | CR EQU IRB |
+ | 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 |
+ | 13.1 | C 13.01 | CREDIT RISK: SECURITISATIONS | CR SEC |
+ | 14.1 | C 14.01 | DETAILED INFORMATION ON SECURITISATIONS BY APPROACH | CR SEC Details 2 |
+ | 17.1 | C 17.01 | OPERATIONAL RISK: LOSSES AND RECOVERIES BY BUSINESS LINES AND LOSS EVENT TYPES IN THE LAST YEAR | OPR DETAILS 1 |
+ | 17.2 | C 17.02 | OPERATIONAL RISK: LARGE LOSS EVENTS | OPR DETAILS 2 |
+ | 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 |