What changed, Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standa…

− ### art_1
− Article 1
− ### art_2
− Article 2
− 1. Institutions shall submit information to competent authorities as this information stands on the following reporting reference dates:
− | (a) | monthly reporting: on the last day of each month; |
− | (b) | quarterly reporting: 31 March, 30 June, 30 September and 31 December; |
− | (c) | semi-annual reporting: 30 June and 31 December; |
− | (d) | annual reporting: 31 December. |
− 2. Information submitted pursuant to the templates set out in Annexes III and IV, in accordance with the instructions in Annex V and referring to a certain period, shall be reported cumulatively from the first day of the accounting year to the reference date.
− 3. Where institutions are permitted by national laws to report their financial information based on their accounting year-end, which deviates from the calendar year, reporting reference dates may be adjusted accordingly, so that reporting of financial information and of information for the purposes …
− ### art_3
− Article 3
− 1. Institutions shall submit information to competent authorities by close of business on the following remittance dates:
− | (a) | monthly reporting: 15th calendar day after the reporting reference date; |
− | (b) | quarterly reporting: 12 May, 11 August, 11 November and 11 February; |
− | (c) | semi-annual reporting: 11 August and 11 February; |
− | (d) | annual reporting: 11 February. |
− 2. If the remittance day is a public holiday in the Member State of the competent authority to which the report is to be provided, or a Saturday or a Sunday, data shall be submitted on the following working day.
− 3. Where institutions report their financial information or the information for the purposes of identifying G-SIIs and assigning G-SII buffer rates using adjusted reporting reference dates based on their accounting year-end as set out in paragraph 3 of Article 2, the remittance dates may also be adj…
− 4. Institutions may submit unaudited figures. Where audited figures deviate from submitted unaudited figures, the revised, audited figures shall be submitted without undue delay. Unaudited figures are figures that have not received an external auditor’s opinion whereas audited figures are figures au…
− 5. Other corrections to the submitted reports shall also be submitted to the competent authorities without undue delay.
− ### art_4
− Article 4
− 1. Institutions that meet the conditions set out in in Article 4(1), point (145), of Regulation (EU) No 575/2013 shall start reporting information as small and non-complex institutions on the first reporting reference date after those conditions have been met. Where institutions no longer meet those…
− 2. Institutions that meet the conditions set out in Article 4(1), point (146), of Regulation (EU) No 575/2013 shall start reporting information as large institutions, on the first reporting reference date after those conditions have been met. Where institutions no longer meet those conditions, they …
− 3. Institutions shall start reporting information subject to the thresholds set out in this Regulation on the next reporting reference date after those thresholds have been exceeded on two consecutive reporting reference dates. Institutions may stop reporting information subject to the thresholds se…
− ### art_5
− Article 5
− 1. In order to report information on own funds and on own funds requirements in accordance with Article 430(1), point (a), of Regulation (EU) No 575/2013 on an individual basis, institutions shall submit information referred to in this Article with a quarterly frequency.
+ ### Article 1 — Subject matter and scope
+ ### Article 2 — Reporting reference dates
+ **1.** Institutions shall submit information to competent authorities as this information stands on the following reporting reference dates:
+ (a) monthly reporting: on the last day of each month;
+ (b) quarterly reporting: 31 March, 30 June, 30 September and 31 December;
+ (c) semi-annual reporting: 30 June and 31 December;
+ (d) annual reporting: 31 December.
+ **2.** Information submitted pursuant to the templates set out in Annexes III and IV, in accordance with the instructions in Annex V and referring to a certain period, shall be reported cumulatively from the first day of the accounting year to the reference date.
+ **3.** Where institutions are permitted by national laws to report their financial information based on their accounting year-end, which deviates from the calendar year, reporting reference dates may be adjusted accordingly, so that reporting of financial information and of information for the purpo…
+ ### Article 3 — Reporting remittance dates
+ **1.** Institutions shall submit information to competent authorities by close of business on the following remittance dates:
+ (a) monthly reporting: 15th calendar day after the reporting reference date;
+ (b) quarterly reporting: 12 May, 11 August, 11 November and 11 February;
+ (c) semi-annual reporting: 11 August and 11 February;
+ (d) annual reporting: 11 February.
+ **2.** If the remittance day is a public holiday in the Member State of the competent authority to which the report is to be provided, or a Saturday or a Sunday, data shall be submitted on the following working day.
+ **3.** Where institutions report their financial information or the information for the purposes of identifying G-SIIs and assigning G-SII buffer rates using adjusted reporting reference dates based on their accounting year-end as set out in paragraph 3 of Article 2, the remittance dates may also be…
+ **4.** Institutions may submit unaudited figures. Where audited figures deviate from submitted unaudited figures, the revised, audited figures shall be submitted without undue delay. Unaudited figures are figures that have not received an external auditor’s opinion whereas audited figures are figure…
+ **5.** Other corrections to the submitted reports shall also be submitted to the competent authorities without undue delay.
+ ### Article 4 — Reporting thresholds – entry and exit criteria
+ **1.** Institutions that meet the conditions set out in in Article 4(1), point (145), of Regulation (EU) No 575/2013 shall start reporting information as small and non-complex institutions on the first reporting reference date after those conditions have been met. Where institutions no longer meet t…
+ **2.** Institutions that meet the conditions set out in Article 4(1), point (146), of Regulation (EU) No 575/2013 shall start reporting information as large institutions, on the first reporting reference date after those conditions have been met. Where institutions no longer meet those conditions, t…
+ **3.** Institutions shall start reporting information subject to the thresholds set out in this Regulation on the next reporting reference date after those thresholds have been exceeded on two consecutive reporting reference dates. Institutions may stop reporting information subject to the threshold…
+ ### Article 5 — Reporting on own funds and own funds requirements on an individual basis – quarterly reporting
+ **1.** In order to report information on own funds and on own funds requirements in accordance with Article 430(1), point (a), of Regulation (EU) No 575/2013 on an individual basis, institutions shall submit information referred to in this Article with a quarterly frequency.
+ **2.** Institutions shall submit information on own funds and own funds requirements as specified in Annex I, templates 1 to 5, in accordance with the instructions in Annex II, Part II, point 1.
+ **3.** Institutions shall submit information on credit risk and counterparty credit risk exposures treated under the standardised approach as specified in Annex I, template 7, in accordance with the instructions in Annex II, Part II, point 3.2.
+ **4.** Institutions shall submit information on credit risk and counterparty credit risk exposures treated under the internal ratings-based approach as specified in Annex I, templates 8.1 and 8.2, in accordance with the instructions in Annex II, Part II, point 3.3.
+ **5.** Institutions shall submit information on the geographical distribution of exposures by country, as well as aggregated exposures at a total level, as specified in Annex I, template 9, in accordance with the instructions in Annex II, Part II, point 3.4.
+ **6.** Institutions shall submit information on counterparty credit risk as specified in Annex I, templates 34.01 to 34.05 and 34.08 to 34.10, in accordance with the instructions in Annex II, Part II, point 3.9.