What changed, Commission Implementing Regulation (EU) 2021/763 of 23 April 2021 laying down implementing technical standards…

+ ### Article 1 — Reporting reference dates
− ### art_1
− 
− Article 1
+ (a) for quarterly reporting: 31 March, 30 June, 30 September and 31 December;
− | (a) | for quarterly reporting: 31 March, 30 June, 30 September and 31 December; |
− | --- | --- |
+ (b) for semi-annual reporting: 30 June and 31 December;
− | (b) | for semi-annual reporting: 30 June and 31 December; |
− | --- | --- |
+ (c) for annual reporting: 31 December.
− | (c) | for annual reporting: 31 December. |
− | --- | --- |
+ ### Article 2 — Remittance dates
− ### art_2
+ **1.** Reporting entities shall submit information to competent authorities and to resolution authorities by close of business of the following remittance dates:(a) for quarterly reporting: 19 May, 18 August, 18 November and 18 February, with the exception of data relating to the reference date 30 J…
− Article 2
+ **2.** Where the remittance day is a public holiday in the Member State of the competent authority or of the resolution authority to which the information referred to in paragraph 1 is to be submitted, or a Saturday or a Sunday, that information shall be submitted by close of business of the followi…
− 1. Reporting entities shall submit information to competent authorities and to resolution authorities by close of business of the following remittance dates:
+ **3.** Reporting entities may submit figures that have not received an external auditor’s opinion (unaudited figures). Where figures audited by an external auditor expressing an audit opinion (audited figures) deviate from submitted unaudited figures, reporting entities shall submit the revised, aud…
− | (a) | for quarterly reporting: 19 May, 18 August, 18 November and 18 February, with the exception of data relating to the reference date 30 June 2021, for which the remittance date shall be 30 September 2021 at the latest; |
− | --- | --- |
+ **4.** Reporting entities shall submit any other corrections to competent authorities and to resolution authorities without undue delay.
− | (b) | for semi-annual reporting: 18 August and 18 February; |
− | --- | --- |
+ ### Article 3 — Format and frequency of reporting by resolution entities on an individual basis
− | (c) | for annual reporting: 18 February. |
− | --- | --- |
+ **1.** Resolution entities without subsidiaries subject to the requirements set out in Article 45 of Directive 2014/59/EU in accordance with Article 45e of that Directive shall submit to competent authorities and to resolution authorities information on an individual basis as follows:(a) information…
− 2. Where the remittance day is a public holiday in the Member State of the competent authority or of the resolution authority to which the information referred to in paragraph 1 is to be submitted, or a Saturday or a Sunday, that information shall be submitted by close of business of the following w…
+ **2.** Resolution entities shall submit to competent authorities and to resolution authorities information on the breakdown of the own funds and liabilities by insolvency rank as specified in template 6 of Annex I on an individual basis with a quarterly frequency in accordance with the instructions …
− 3. Reporting entities may submit figures that have not received an external auditor’s opinion (unaudited figures). Where figures audited by an external auditor expressing an audit opinion (audited figures) deviate from submitted unaudited figures, reporting entities shall submit the revised, audited…
+ **3.** In addition to the information referred to in paragraphs 1 and 2, resolution entities subject to the requirement set out in Article 92a of Regulation (EU) No 575/2013 on an individual basis in accordance with Article 6(1a) of that Regulation shall submit to resolution authorities and to compe…
− 4. Reporting entities shall submit any other corrections to competent authorities and to resolution authorities without undue delay.
+ ### Article 4 — Format and frequency of reporting by resolution entities on a consolidated basis
− ### art_3
+ **1.** Resolution entities subject to the requirements set out in Article 45 of Directive 2014/59/EU on a consolidated basis in accordance with Article 45e of that Directive shall submit to competent authorities and to resolution authorities information on a consolidated basis as follows:(a) informa…
− Article 3
+ **2.** In addition to the information referred to in paragraph 1, resolution entities subject to the requirement set out in Article 92a of Regulation (EU) No 575/2013 on a consolidated basis in accordance with Article 11(3a) of that Regulation shall submit to competent authorities and to resolution …
− 1. Resolution entities without subsidiaries subject to the requirements set out in Article 45 of Directive 2014/59/EU in accordance with Article 45e of that Directive shall submit to competent authorities and to resolution authorities information on an individual basis as follows:
+ ### Article 5 — Format and frequency of reporting on an individual basis by entities that are not themselves resolution entities and by material subsidiaries of non-EU global systemically important institutions
− | (a) | information on key metrics as specified in column 0010 of template 1 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 1 of Part II of Annex II to this Regulation; |
− | --- | --- |
+ **1.** Entities that are not themselves resolution entities and are subject to the requirements set out in Article 45 of Directive 2014/59/EU on an individual basis in accordance with Article 45f of that Directive shall submit to competent authorities and to resolution authorities information on an …
− | (b) | information on the composition of the own funds and eligible liabilities as specified in column 0010 of template 2 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.1 of Part II of Annex II to this Regulation; |
− | --- | --- |
+ **2.** Entities that are not themselves resolution entities shall submit to competent authorities and to resolution authorities information on the breakdown of the own funds and liabilities by insolvency rank as specified in template 5 of Annex I on an individual basis with a quarterly frequency in …
− | (c) | information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation; |
− | --- | --- |
+ **3.** In addition to the information referred to in paragraphs 1 and 2, entities that are material subsidiaries of non-EU global systemically important institutions (G-SIIs) and are subject to the requirement set out in Article 92b of Regulation (EU) No 575/2013 on an individual basis in accordance…
− | (d) | information on instruments governed by third-country law, as specified in template 7 of Annex I to this Regulation, shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation. |
− | --- | --- |
+ ### Article 6 — Format and frequency of reporting on a consolidated basis by entities that are not themselves resolution entities and by material subsidiaries of non-EU global systemically important institutions
− 2. Resolution entities shall submit to competent authorities and to resolution authorities information on the breakdown of the own funds and liabilities by insolvency rank as specified in template 6 of Annex I on an individual basis with a quarterly frequency in accordance with the instructions in p…
+ **1.** Entities that are not themselves resolution entities and that are subject to the requirements set out in Article 45 of Directive 2014/59/EU on a consolidated basis in accordance with Article 45f of that Directive shall submit to competent authorities and to resolution authorities information …
− 3. In addition to the information referred to in paragraphs 1 and 2, resolution entities subject to the requirement set out in Article 92a of Regulation (EU) No 575/2013 on an individual basis in accordance with Article 6(1a) of that Regulation shall submit to resolution authorities and to competent…
+ **2.** In addition to the information referred to in paragraph 1, entities that are material subsidiaries of non-EU G-SIIs and are subject to the requirement set out in Article 92b of Regulation (EU) No 575/2013 on a consolidated basis in accordance with Article 11(3a) of that Regulation shall submi…
− | (a) | information on key metrics as specified in column 0020 of template 1 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 1 of Part II of Annex II to this Regulation; |
− | --- | --- |
+ ### Article 7 — Data exchange formats and information associated with submissions
− | (b) | information on the composition of the own funds and eligible liabilities as specified in columns 0020 and 0030 of template 2 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.1 of Part II of Annex II to this Regulation. …
− | --- | --- |
+ **1.** Reporting entities shall submit information in accordance with this Regulation in the data exchange formats and representations specified by their competent authorities or resolution authorities, and in accordance with the data point definitions included in the data point model and the valida…
− ### art_4
+ **2.** When submitting information in accordance with this Regulation, reporting entities shall observe the following:(a) information that is not required or not applicable shall not be included in a data submission;(b) numerical values shall be submitted as follows:(i) data points of the data type …
− Article 4
+ **3.** Information submitted by reporting entities in accordance with this Regulation shall be accompanied by the following information:(a) reporting reference date and reference period;(b) reporting currency;(c) accounting standard;(d) LEI of the reporting institution;(e) scope of consolidation.
− 1. Resolution entities subject to the requirements set out in Article 45 of Directive 2014/59/EU on a consolidated basis in accordance with Article 45e of that Directive shall submit to competent authorities and to resolution authorities information on a consolidated basis as follows:
+ ### Article 8 — Standardised presentation of insolvency rankings
− | (a) | information on key metrics as specified in column 0010 of template 1 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 1 of Part II of Annex II to this Regulation; |
− | --- | --- |
+ **1.** Resolution authorities shall compile information on the ranking of items in their national insolvency proceedings in the standardised format specified in Annex IV. They shall update that information when changes occur without undue delay.
− | (b) | information on the composition of the own funds and eligible liabilities as specified in column 0010 of template 2 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.1 of Part II of Annex II to this Regulation; |
− | --- | --- |
+ **2.** Resolution authorities shall publish the information referred to in paragraph 1 in order to make it available to institutions subject to their supervision.
− | (c) | information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation; |
− | --- | --- |
+ ### Article 9 — Frequency of disclosure and disclosure dates
− | (d) | information on instruments governed by third-country law as specified in template 7 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation. |
− | --- | --- |
+ **1.** Disclosures referred to in Article 10(1) shall be made on a quarterly basis. Disclosures referred to in Article 10(2) shall be made on a semi-annual basis.
− 2. In addition to the information referred to in paragraph 1, resolution entities subject to the requirement set out in Article 92a of Regulation (EU) No 575/2013 on a consolidated basis in accordance with Article 11(3a) of that Regulation shall submit to competent authorities and to resolution auth…
+ **2.** Disclosures referred to in Articles 11(1) and 14(1) shall be made on a semi-annual basis. Disclosures referred to in Articles 11(2) and 14(2) shall be made annually.
− | (a) | information on key metrics as specified in column 0020 of template 1 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 1 of Part II of Annex II to this Regulation; |
− | --- | --- |
+ **3.** Disclosures referred to in Article 12(1) shall be made on a quarterly basis. Disclosures referred to Article 12(2) shall be made on a semi-annual basis.
− | (b) | information on the composition of the own funds and eligible liabilities as specified in columns 0020 and 0030 of template 2 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.1 of Part II of Annex II to this Regulation. …
− | --- | --- |
+ **4.** Disclosures referred to in Article 13(1) shall be made on a semi-annual basis. Disclosures referred to in Article 13(2) shall be made annually.
− ### art_5
+ **5.** Disclosures referred to in Article 15 shall be made as follows:(a) on a semi-annual basis where the disclosing entity is a large institution;(b) on an annual basis where the disclosing entity is neither a large institution nor a small and non-complex institution.
− Article 5
+ **6.** For the purposes of public disclosure, disclosing entities shall observe the following:(a) annual disclosures shall be published on the same date as the date on which institutions publish their financial statements or as soon as possible thereafter;(b) semi-annual and quarterly disclosures sh…
− 1. Entities that are not themselves resolution entities and are subject to the requirements set out in Article 45 of Directive 2014/59/EU on an individual basis in accordance with Article 45f of that Directive shall submit to competent authorities and to resolution authorities information on an indi…
+ ### Article 10 — Disclosure of key metrics on own funds and eligible liabilities and the requirements for own funds and eligible liabilities by resolution entities
− | (a) | information on the amount and composition of the own funds and eligible liabilities as specified in column 0010 of template 3 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation;…
− | --- | --- |
+ **1.** Entities identified as resolution entities that are a G-SII or part of a G-SII shall make the disclosures required in point (h) of Article 447 of Regulation (EU) No 575/2013 and in points (a) and (c) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU KM2 of Annex V t…
− | (b) | information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation; |
− | --- | --- |
+ **2.** Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosures required in points (a) and (c) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU KM2 of Annex V to this Regulation and the relevant instructions set out…
− | (c) | information on instruments governed by third-country law, as specified in template 7 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation. |
− | --- | --- |
+ ### Article 11 — Disclosure of composition of own funds and eligible liabilities by resolution entities
− 2. Entities that are not themselves resolution entities shall submit to competent authorities and to resolution authorities information on the breakdown of the own funds and liabilities by insolvency rank as specified in template 5 of Annex I on an individual basis with a quarterly frequency in acco…
+ **1.** Entities identified as resolution entities that are a G-SII or part of a G-SII shall make the disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013 and the disclosure on the composition of own funds and eligible liabilities required in …
− 3. In addition to the information referred to in paragraphs 1 and 2, entities that are material subsidiaries of non-EU global systemically important institutions (G-SIIs) and are subject to the requirement set out in Article 92b of Regulation (EU) No 575/2013 on an individual basis in accordance wit…
+ **2.** Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosure on the composition of own funds and eligible liabilities required in accordance with (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC1 of Annex…
− ### art_6
+ ### Article 12 — Disclosure of key metrics and internal loss-absorbing capacity by entities that are not themselves resolution entities
− Article 6
+ **1.** Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:(a) disclosu…
− 1. Entities that are not themselves resolution entities and that are subject to the requirements set out in Article 45 of Directive 2014/59/EU on a consolidated basis in accordance with Article 45f of that Directive shall submit to competent authorities and to resolution authorities information on a…
+ **2.** Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:(a) disclosure…
− | (a) | information on the amount and composition of own funds and eligible liabilities as specified in column 0010 of template 3 of Annex I to this Regulation shall be reported in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation with a quarterly frequency; |
− | --- | --- |
+ ### Article 13 — Disclosure of creditor ranking by non-resolution entities
− | (b) | information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation; |
− | --- | --- |
+ **1.** Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the disclosures on maturity profile and ranking in normal insolvency proceedings set out in points (a) and (b) of Article 437a of Regulation (EU) No 575/2013 and point (b) of Ar…
− | (c) | information on instruments governed by third-country law, as specified in template 7 of Annex I to this Regulation, shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation. |
− | --- | --- |
+ **2.** Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the disclosures on the maturity profile and ranking in normal insolvency proceedings set out in point (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template…
− 2. In addition to the information referred to in paragraph 1, entities that are material subsidiaries of non-EU G-SIIs and are subject to the requirement set out in Article 92b of Regulation (EU) No 575/2013 on a consolidated basis in accordance with Article 11(3a) of that Regulation shall submit to…
− 
− ### art_7
− 
− Article 7
− 
− 1. Reporting entities shall submit information in accordance with this Regulation in the data exchange formats and representations specified by their competent authorities or resolution authorities, and in accordance with the data point definitions included in the data point model and the validation…
− 
− 2. When submitting information in accordance with this Regulation, reporting entities shall observe the following:
− | (a) | information that is not required or not applicable shall not be included in a data submission; |
− | --- | --- |
− 
− | (b) | numerical values shall be submitted as follows:(i)data points of the data type ‘Monetary’ shall be reported using a minimum precision equivalent to thousands of units;(ii)data points of the data type ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four deci…
− | --- | --- |
− | (i) | data points of the data type ‘Monetary’ shall be reported using a minimum precision equivalent to thousands of units; |
− | (ii) | data points of the data type ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals; |
− | (iii) | data points of the data type ‘Integer’ shall be reported using no decimals and a precision equivalent to units; |
− 
− | (c) | 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. Information submitted by reporting entities in accordance with this Regulation shall be accompanied by the following information:
− 
− | (a) | reporting reference date and reference period; |
− | --- | --- |
− 
− | (b) | reporting currency; |
− | --- | --- |
− 
− | (c) | accounting standard; |
− | --- | --- |
− 
− | (d) | LEI of the reporting institution; |
− | --- | --- |
− 
− | (e) | scope of consolidation. |
− | --- | --- |
− 
− ### art_8
− 
− Article 8
− 
− 1. Resolution authorities shall compile information on the ranking of items in their national insolvency proceedings in the standardised format specified in Annex IV. They shall update that information when changes occur without undue delay.
− 
− 2. Resolution authorities shall publish the information referred to in paragraph 1 in order to make it available to institutions subject to their supervision.
− 
− ### art_9
− 
− Article 9
− 
− 1. Disclosures referred to in Article 10(1) shall be made on a quarterly basis. Disclosures referred to in Article 10(2) shall be made on a semi-annual basis.
− 
− 2. Disclosures referred to in Articles 11(1) and 14(1) shall be made on a semi-annual basis. Disclosures referred to in Articles 11(2) and 14(2) shall be made annually.
− 
− 3. Disclosures referred to in Article 12(1) shall be made on a quarterly basis. Disclosures referred to Article 12(2) shall be made on a semi-annual basis.
− 
− 4. Disclosures referred to in Article 13(1) shall be made on a semi-annual basis. Disclosures referred to in Article 13(2) shall be made annually.
− 
− 5. Disclosures referred to in Article 15 shall be made as follows:
− 
− | (a) | on a semi-annual basis where the disclosing entity is a large institution; |
− | --- | --- |
− 
− | (b) | on an annual basis where the disclosing entity is neither a large institution nor a small and non-complex institution. |
− | --- | --- |
− 
− 6. For the purposes of public disclosure, disclosing entities shall observe the following:
− 
− | (a) | annual disclosures shall be published on the same date as the date on which institutions publish their financial statements or as soon as possible thereafter; |
− | --- | --- |
− 
− | (b) | semi-annual and quarterly disclosures shall be published on the same date as the date on which institutions publish their financial reports for the corresponding period, where applicable, or as soon as possible thereafter; |
− | --- | --- |
− 
− | (c) | any delay between the date of publication of the disclosures required under this Title and the relevant financial statements shall be reasonable and, in any event, shall not exceed any timeframe set by the competent authorities pursuant to Article 106 of Directive 2013/36/EU of the European …
− | --- | --- |
− 
− ### art_10
− 
− Article 10
− 
− 1. Entities identified as resolution entities that are a G-SII or part of a G-SII shall make the disclosures required in point (h) of Article 447 of Regulation (EU) No 575/2013 and in points (a) and (c) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU KM2 of Annex V to th…
− 
− 2. Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosures required in points (a) and (c) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU KM2 of Annex V to this Regulation and the relevant instructions set out in …
− 
− ### art_11
− 
− Article 11
− 
− 1. Entities identified as resolution entities that are a G-SII or part of a G-SII shall make the disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013 and the disclosure on the composition of own funds and eligible liabilities required in poin…
− 
− 2. Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosure on the composition of own funds and eligible liabilities required in accordance with (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC1 of Annex V t…
− 
− ### art_12
− 
− Article 12
− 
− 1. Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:
− 
− | (a) | disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013; |
− | --- | --- |
− 
− | (b) | disclosures required in accordance with point (h) of Article 447 of Regulation (EU) No 575/2013; |
− | --- | --- |
− 
− | (c) | disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU; |
− | --- | --- |
− 
− | (d) | disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU. |
− | --- | --- |
− 
− 2. Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:
− 
− | (a) | disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU; |
− | --- | --- |
− 
− | (b) | disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU. |
− | --- | --- |
− 
− ### art_13
− 
− Article 13
− 
− 1. Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the disclosures on maturity profile and ranking in normal insolvency proceedings set out in points (a) and (b) of Article 437a of Regulation (EU) No 575/2013 and point (b) of Articl…
− 
− 2. Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the disclosures on the maturity profile and ranking in normal insolvency proceedings set out in point (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU …
− 
+ ### Article 14 — Disclosure of creditor ranking by resolution entities
− ### art_14
+ **1.** Entities identified as resolution entities that are G-SIIs or part of a G-SII shall make the disclosures on maturity profile and ranking in normal insolvency proceedings set out in points (a) and (b) of Article 437a of Regulation (EU) No 575/2013 and point (b) of Article 45i(3) of Directive 2…
− Article 14
+ **2.** Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosures on the maturity profile and ranking in normal insolvency proceedings set out in point (b) of Article 45i(3) of Directive 2014/59/EU, in accordance with the template EU TLAC3b of A…
− 1. Entities identified as resolution entities that are G-SIIs or part of a G-SII shall make the disclosures on maturity profile and ranking in normal insolvency proceedings set out in points (a) and (b) of Article 437a of Regulation (EU) No 575/2013 and point (b) of Article 45i(3) of Directive 2014/…
− 
− 2. Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosures on the maturity profile and ranking in normal insolvency proceedings set out in point (b) of Article 45i(3) of Directive 2014/59/EU, in accordance with the template EU TLAC3b of Annex…
+ ### Article 15 — Disclosure of main features of own funds and eligible liabilities
− ### art_15
− 
− Article 15
+ ### Article 16 — General rules on disclosure
− ### art_16
+ **1.** Where disclosing entities may omit one or more of the disclosures in accordance with Article 432 of Regulation (EU) No 575/2013, the relevant rows or columns of the templates or tables laid down in this Regulation may be left empty and the numbering of subsequent rows or columns shall not be …
− Article 16
+ **2.** Disclosing entities shall clearly note in the relevant template or table the empty rows or columns and the reason of the omission of the relevant disclosure.
− 1. Where disclosing entities may omit one or more of the disclosures in accordance with Article 432 of Regulation (EU) No 575/2013, the relevant rows or columns of the templates or tables laid down in this Regulation may be left empty and the numbering of subsequent rows or columns shall not be alte…
+ **3.** The qualitative narrative and any other necessary supplementary information accompanying quantitative disclosures in accordance with Article 431 of Regulation (EU) No 575/2013 shall be adequately clear and comprehensive, enabling users of information to understand the quantitative disclosures…
− 2. Disclosing entities shall clearly note in the relevant template or table the empty rows or columns and the reason of the omission of the relevant disclosure.
+ **4.** Disclosing entities shall observe the following regarding the disclosure of numerical values:(a) quantitative monetary data shall be disclosed using a minimum precision equivalent to millions of units;(b) quantitative data disclosed as ‘Percentage’ shall be expressed as per unit with a minimu…
− 3. The qualitative narrative and any other necessary supplementary information accompanying quantitative disclosures in accordance with Article 431 of Regulation (EU) No 575/2013 shall be adequately clear and comprehensive, enabling users of information to understand the quantitative disclosures and…
+ **5.** Disclosing entities shall accompany the information disclosed by the following:(a) disclosure reference date and reference period;(b) disclosure currency;(c) name and, where relevant, Legal Entity Identifier (LEI) of the disclosing entity;(d) where relevant, accounting standard; and(e) where …
− 4. Disclosing entities shall observe the following regarding the disclosure of numerical values:
+ ### Article 17 — Entry into force and application
− | (a) | quantitative monetary data shall be disclosed using a minimum precision equivalent to millions of units; |
− | --- | --- |
− 
− | (b) | quantitative data disclosed as ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals. |
− | --- | --- |
− 
− 5. Disclosing entities shall accompany the information disclosed by the following:
+ This Regulation shall enter into force on the twentieth day following that of its publication in the *Official Journal of the European Union*.
− | (a) | disclosure reference date and reference period; |
− | --- | --- |
− 
− | (b) | disclosure currency; |
− | --- | --- |
− 
− | (c) | name and, where relevant, Legal Entity Identifier (LEI) of the disclosing entity; |
− | --- | --- |
− 
− | (d) | where relevant, accounting standard; and |
− | --- | --- |
− 
− | (e) | where relevant, scope of consolidation. |
− | --- | --- |
− 
− ### art_17
− 
− Article 17
− 
− This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.