What changed, Commission Implementing Regulation (EU) 2021/453 of 15 March 2021 laying down implementing technical standards…

+ ### Article 1 — Reference dates and reporting dates
− ### art_1
+ **1.** Institutions shall report the information referred to in Articles 430b, 94(1) and 325a(1) of Regulation (EU) No 575/2013 to competent authorities on a quarterly basis as this information stands on 31 March, 30 June, 30 September and 31 December.
− Article 1
+ **2.** Institutions shall report the information referred to in paragraph 1 by close of business of the following days: 12 May, 11 August, 11 November and 11 February.
− 1. Institutions shall report the information referred to in Articles 430b, 94(1) and 325a(1) of Regulation (EU) No 575/2013 to competent authorities on a quarterly basis as this information stands on 31 March, 30 June, 30 September and 31 December.
+ **3.** Where the day referred to in paragraph 2 is not a working day in the Member State of the competent authority to which the information is to be reported, or is a Saturday or a Sunday, the information shall be submitted by close of business of the following working day.
− 2. Institutions shall report the information referred to in paragraph 1 by close of business of the following days: 12 May, 11 August, 11 November and 11 February.
− 
− 3. Where the day referred to in paragraph 2 is not a working day in the Member State of the competent authority to which the information is to be reported, or is a Saturday or a Sunday, the information shall be submitted by close of business of the following working day.
+ **4.** Institutions shall provide the competent authorities with any corrections to the reported information without undue delay.
− 4. Institutions shall provide the competent authorities with any corrections to the reported information without undue delay.
+ ### Article 2 — Reporting on thresholds set out in Articles 94(1) and 325a(1) of Regulation (EU) No 575/2013
− ### art_2
− 
− Article 2
− 
− ### art_3
+ ### Article 3 — Reporting on the alternative standardised approach
− Article 3
+ ### Article 4 — Data exchange formats and information associated with submissions
− ### art_4
+ **1.** Institutions shall report the information referred to in Articles 2 and 3 of this Regulation in the data exchange formats and representations specified by their competent authority and shall respect the data point definition of the data point model and the validation formulae laid down in Ann…
− Article 4
+ **2.** Information that is not required or not applicable shall not be included in the data submission.
− 1. Institutions shall report the information referred to in Articles 2 and 3 of this Regulation in the data exchange formats and representations specified by their competent authority and shall respect the data point definition of the data point model and the validation formulae laid down in Annex I…
+ **3.** Numeric values shall be submitted as follows:(a) data points with the data type ‘Monetary’ shall be reported using a minimum precision equivalent to thousands of units;(b) data points with the data type ‘Percentage’ shall be expressed per unit with a minimum precision equivalent to four decim…
− 2. Information that is not required or not applicable shall not be included in the data submission.
+ **4.** Institutions shall be identified solely by their Legal Entity Identifier (LEI). Legal entities and counterparties other than institutions shall be identified by their LEI where available.
− 3. Numeric values shall be submitted as follows:
+ **5.** The information reported by institutions shall be associated with the following:(a) reporting reference date and reference period;(b) reporting currency;(c) accounting standard;(d) Legal Entity Identifier (LEI) of the reporting institution;(e) scope of consolidation.
− | (a) | data points with the data type ‘Monetary’ shall be reported using a minimum precision equivalent to thousands of units; |
− | --- | --- |
+ ### Article 5 — Entry into force and date of application
− | (b) | data points with the data type ‘Percentage’ shall be expressed per unit with a minimum precision equivalent to four decimals; |
− | --- | --- |
+ This Regulation shall enter into force on the twentieth day following that of its publication in the *Official Journal of the European Union*.
− | (c) | data points with the data type ‘Integer’ shall be reported using no decimals and a precision equivalent to units. |
− | --- | --- |
− 
− 4. Institutions shall be identified solely by their Legal Entity Identifier (LEI). Legal entities and counterparties other than institutions shall be identified by their LEI where available.
− 
− 5. The information reported by institutions shall be associated with the following:
− 
− | (a) | reporting reference date and reference period; |
− | --- | --- |
− 
− | (b) | reporting currency; |
− | --- | --- |
− 
− | (c) | accounting standard; |
− | --- | --- |
− 
− | (d) | Legal Entity Identifier (LEI) of the reporting institution; |
− | --- | --- |
− 
− | (e) | scope of consolidation. |
− | --- | --- |
− 
− ### art_5
− 
− Article 5
− 
− This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.