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

− **1.** In order to report information on additional liquidity monitoring metrics in accordance with Article 430(1), point (d), of Regulation (EU) No 575/2013 on an individual and a consolidated basis, institutions shall submit all of the following information with a monthly frequency:
− (a) the information specified in Annex XVIII in accordance with the instructions in Annex XIX;
− (b) the information specified in Annex XX in accordance with the instructions in Annex XXI;
− (c) the information specified in Annex XXII in accordance with the instructions in Annex XXIII.
− **2.** By way of derogation from paragraph 1, an institution that meets all the conditions set out in Article 4(1), point (145), of Regulation (EU) No 575/2013 may report the information on additional liquidity monitoring metrics with a quarterly frequency.
− **2.** The information referred to in paragraph 1 shall be submitted as follows:
− **3.** Institutions shall not be required to report the information specified in Annex XVI, Parts B, C and E, where both of the following conditions are met:
− (a) the institution is not considered a large institution;
− (b) the asset encumbrance level of the institution, as calculated in accordance with Annex XVII, point 1.6, sub-point 9, is below 15 %.
− ### Article 20 — Supplementary reporting on a consolidated basis for the purposes of identifying G-SIIs and assigning G-SII buffer rates
− **1.** In order to report supplementary information for the purposes of identifying G-SIIs and assigning G-SII buffer rates under Article 131 of Directive 2013/36/EU, EU parent institutions, EU parent financial holdings and EU parent mixed financial holdings shall submit the information as specified…
− **2.** EU parent institutions, EU parent financial holdings and EU parent mixed financial holdings shall only submit the information referred to in paragraph 1, where both of the following conditions are met:
− (a) the total exposure measure of the group, including insurance subsidiaries, is equal to or exceeds EUR 125000 million;
− **3.** By way of derogation from Article 3(1), point (b), the information referred to in paragraph 1 of this Article shall be submitted by close of business on the following remittance dates: 1 July, 1 October, 2 January and 1 April.
− **4.** By way of derogation from Article 4, the following shall apply with regard to the threshold specified in paragraph 2, point (a), of this Article:
− (a) the EU parent institution, EU parent financial holding or EU parent mixed financial holding shall immediately start reporting the information in accordance with this Article where its leverage ratio exposure measure exceeds the specified threshold as of the end of the accounting year, and shall …
− (b) the EU parent institution, EU parent financial holding or EU parent mixed financial holding shall immediately stop reporting the information in accordance with this Article where its leverage ratio exposure measure falls below the specified threshold as of the end of their accounting year.
− | 8.5.1 | C 08.05.1 | *CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD ACCORDING TO POINT (f) OF ARTICLE 180(1) (CR IRB 5)* |  |
− | 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 |
− | **0010** | **1** | **OWN FUNDS** |  |
− | **0015** | **1.1** | **TIER 1 CAPITAL** |  |
− | **0020** | **1.1.1** | **COMMON EQUITY TIER 1 CAPITAL** |  |
− | **0030** | **1.1.1.1** | **Capital instruments eligible as CET1 Capital** |  |
− | **0040** | 1.1.1.1.1 | Fully paid up capital instruments |  |
− | **0045** | 1.1.1.1.1* | Of which: Capital instruments subscribed by public authorities in emergency situations |  |
− | **0050** | 1.1.1.1.2* | Memorandum item: Capital instruments not eligible |  |
− | **0060** | 1.1.1.1.3 | Share premium |  |
− | **0070** | 1.1.1.1.4 | (-) Own CET1 instruments |  |
− | **0080** | 1.1.1.1.4.1 | (-) Direct holdings of CET1 instruments |  |
+ When reporting information on additional liquidity monitoring metrics in accordance with Article 430(1), point (d), of Regulation (EU) No 575/2013 on an individual and a consolidated basis, institutions shall submit information as follows:
+ (a) large institutions within the meaning of Article 4(1), point (146), of Regulation (EU) No 575/2013 shall submit with a monthly frequency the information set out in template 66.1 of Annex XXII to this Regulation in accordance with the instructions set out in Annex XXIII to this Regulation, templa…
+ (b) small and non-complex institution within the meaning of Article 4(1), point (145), of Regulation (EU) No 575/2013 shall submit with a quarterly frequency the information set out in template 66.1 in Annex XXII to this Regulation in accordance with the instructions set out in Annex XXIII to this R…
+ (c) institutions that do not fall withing the scope of points (a) and (b) shall submit with a monthly frequency the information set out in template 66.1 of Annex XXII in accordance with the instructions set out in Annex XXIII, templates 67, 68 and 69 of Annex XVIII in accordance with the instruction…
+ **2.** The information referred to in paragraph 1 shall be submitted with the following frequency:
+ **3.** The information referred to in paragraph 1 shall be submitted as follows:
+ (a) institutions shall submit the information specified in Annex XVI, Part A;
+ (b) large institutions shall submit the information specified in Annex XVI, Parts B, C and E;
+ (c) institutions that are neither large institutions nor small and non-complex institutions shall submit the information specified in Annex XVI, Parts B, C and E, where the asset encumbrance level of the institution, as calculated in accordance with Annex XVII, point 1.6, sub-point 9, is equal to or…
+ (d) institutions shall report the information specified in Annex XVI, Part D, only where they issue bonds referred to in Article 52(4), first subparagraph, of Directive 2009/65/EC of the European Parliament and of the Council.
+ ### Article 20 — Supplementary reporting for the purposes of identifying G-SIIs and assigning G-SII buffer rates
+ **1.** When reporting supplementary information for the purposes of identifying G-SIIs and assigning G-SII buffer rates under Article 131 of Directive 2013/36/EU, EU parent institutions, EU parent financial holdings and EU parent mixed financial holdings shall submit the information as specified in …
+ (a) the total exposure measure of the group, including insurance subsidiaries, is equal to or exceeds EUR 125000000000;
+ **2.** In order to report supplementary information for the purposes of identifying G-SIIs and assigning G-SII buffer rates under Article 131 of Directive 2013/36/EU, institutions shall submit the information as specified in Annex XXVI to this Regulation, in accordance with the instructions set out …
+ (a) the total exposure measure of the institution is equal to or exceeds EUR 125000000000;
+ (b) the institution is located in a participating Member State as referred to in Article 4 of Regulation (EU) No 806/2014;
+ (c) the institution is not part of a group that is subject to consolidated supervision in accordance with Chapter 1, Title II, Part One of Regulation (EU) No 575/2013 (‘standalone institution’).
+ **3.** By way of derogation from Article 3(1), point (b), the information referred to in paragraphs 1 and 2 of this Article shall be submitted by close of business on the following remittance dates: 1 July, 1 October, 2 January and 1 April.
+ **4.** By way of derogation from Article 4, the following shall apply with regard to the thresholds specified in paragraph 1, point (a), and paragraph 2, point (a), of this Article:
+ (a) the EU parent institution, EU parent financial holding, EU parent mixed financial holding or standalone institution, as applicable, shall immediately start reporting the information in accordance with this Article where its leverage ratio exposure measure exceeds the specified threshold as of th…
+ (b) the EU parent institution, EU parent financial holding, EU parent mixed financial holding or standalone institution, as applicable, shall immediately stop reporting the information in accordance with this Article where its leverage ratio exposure measure falls below the specified threshold as of…
+ **REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS**
+ | 8.5.1 | C 08.05.1 | *CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD IN ACCORDANCE WITH ARTICLE 180(1), POINT (f) OF REGULATION (EU) No 575/2013 (CR IRB 5B)* | CR IRB 5B |
+ | 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 |
+ | 0010 | **1** | **OWN FUNDS** |  |
+ | 0015 | **1.1** | **TIER 1 CAPITAL** |  |
+ | 0020 | **1.1.1** | **COMMON EQUITY TIER 1 CAPITAL** |  |
+ | 0030 | **1.1.1.1** | **Capital instruments eligible as CET1 Capital** |  |
+ | 0040 | 1.1.1.1.1 | Fully paid up capital instruments |  |