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Regulation (EU) 2017/1538 of the European Central BankShow full title

Regulation (EU) 2017/1538 of the European Central Bank of 25 August 2017 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)

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Point in time view as at 25/08/2017.

Changes to legislation:

There are currently no known outstanding effects for the Regulation (EU) 2017/1538 of the European Central Bank, ANNEX I. Help about Changes to Legislation

ANNEX IU.K.

Annexes I and II to Regulation (EU) 2015/534 (ECB/2015/13) are amended as follows:

1.

Annex I is amended as follows:

(a)

in paragraphs 1 and 2 the words ‘supervised groups and’ are deleted;

(b)

the following paragraph 2a is inserted:

‘2a.

As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:

(a)

the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;

(b)

the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;

(c)

the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014; and

(d)

the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) No 680/2014.;

(c)

paragraph 4 is replaced by the following:

‘4.

Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.;

(d)

Tables 1 and 2 are replaced by the following:

Table 1

Template number Name of the template or of the group of templates
PART 1 [QUARTERLY FREQUENCY]
Balance Sheet Statement [Statement of Financial Position]
1.1Balance Sheet Statement: assets
1.2Balance Sheet Statement: liabilities
1.3Balance Sheet Statement: equity
2 Statement of profit or loss
Breakdown of financial assets by instrument and by counterparty sector
4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
4.2.1Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
4.2.2Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4.3.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
4.4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
4.5Subordinated financial assets
5.1 Breakdown of non-trading loans and advances by product
6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes
Breakdown of financial liabilities
8.1Breakdown of financial liabilities by product and by counterparty sector
8.2Subordinated financial liabilities
Loan commitments, financial guarantees and other commitments
9.1.1Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
9.2Loan commitments, financial guarantees and other commitments received
10 Derivatives – Trading and economic hedges
Hedge accounting
11.1Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
Movements in allowances and provisions for credit losses
12.1Movements in allowances and provisions for credit losses
Collateral and guarantees received
13.1Breakdown of collateral and guarantees by loans and advances other than held for trading
13.2Collateral obtained by taking possession during the period [held at the reporting date]
13.3Collateral obtained by taking possession [tangible assets] accumulated
14 Fair value hierarchy: financial instruments at fair value
Breakdown of selected statement of profit or loss items
16.1Interest income and expenses by instrument and counterparty sector
16.3Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
17.1Reconciliation between accounting and CRR scope of consolidation: Assets
17.2Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures — loan commitments, financial guarantees and other commitments given
17.3Reconciliation between accounting and CRR scope of consolidation: Liabilities
18 Performing and non-performing exposures
19 Forborne exposures
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
Geographical breakdown
20.4Geographical breakdown of assets by residence of the counterparty
20.5Geographical breakdown of off-balance sheet exposures by residence of the counterparty
20.6Geographical breakdown of liabilities by residence of the counterparty
PART 4 [ANNUAL]
Group structure
40.1Group structure: “entity-by-entity”

Table 2

Template number Name of the template or of the group of templates
PART 1 [QUARTERLY FREQUENCY]
Balance Sheet Statement [Statement of Financial Position]
1.1Balance Sheet Statement: assets
1.2Balance Sheet Statement: liabilities
1.3Balance Sheet Statement: equity
2 Statement of profit or loss
Breakdown of financial assets by instrument and by counterparty sector
4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
4.2.1Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
4.2.2Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4.3.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
4.4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
4.5Subordinated financial assets
4.6Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
4.7Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
4.8Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
4.9Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
4.10Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
5.1 Breakdown of non-trading loans and advances by product
6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes
Breakdown of financial liabilities
8.1Breakdown of financial liabilities by product and by counterparty sector
8.2Subordinated financial liabilities
Loan commitments, financial guarantees and other commitments
9.1Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
9.1.1Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
9.2Loan commitments, financial guarantees and other commitments received
10 Derivatives – Trading and economic hedges
Hedge accounting
11.1Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
11.2Derivatives — Hedge accounting under national GAAP: Breakdown by type of risk
Movements in allowances and provisions for credit losses
12.0Movements in allowances for credit losses and impairment of equity instruments under national GAAP
12.1Movements in allowances and provisions for credit losses
Collateral and guarantees received
13.1Breakdown of collateral and guarantees by loans and advances other than held for trading
13.2Collateral obtained by taking possession during the period [held at the reporting date]
13.3Collateral obtained by taking possession [tangible assets] accumulated
14 Fair value hierarchy: financial instruments at fair value
Breakdown of selected statement of profit or loss items
16.1Interest income and expenses by instrument and counterparty sector
16.3Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
16.4Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
17.1Reconciliation between accounting and CRR scope of consolidation: Assets
17.2Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures — loan commitments, financial guarantees and other commitments given
17.3Reconciliation between accounting and CRR scope of consolidation: Liabilities
18 Performing and non-performing exposures
19 Forborne exposures
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
Geographical breakdown
20.4Geographical breakdown of assets by residence of the counterparty
20.5Geographical breakdown of off-balance sheet exposures by residence of the counterparty
20.6Geographical breakdown of liabilities by residence of the counterparty
PART 4 [ANNUAL]
Group structure
40.1Group structure: “entity-by-entity” ;
2.

Annex II is amended as follows:

(a)

Tables 3 and 4 are replaced by the following:

Table 3

Template number Name of the template or of the group of templates
PART 1 [QUARTERLY FREQUENCY]
Balance sheet statement [Statement of Financial Position]
1.1Balance Sheet Statement: assets
1.2Balance Sheet Statement: liabilities
1.3Balance Sheet Statement: equity
2 Statement of profit or loss
Breakdown of financial assets by instrument and by counterparty sector
4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
4.2.1Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
4.2.2Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4.3.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
4.4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
4.5Subordinated financial assets
5.1Breakdown of non-trading loans and advances by product
Breakdown of financial liabilities
8.1Breakdown of financial liabilities by product and by counterparty sector
8.2Subordinated financial liabilities
Loan commitments, financial guarantees and other commitments
9.1.1Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
10 Derivatives – Trading and economic hedges
Hedge accounting
11.1Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
Movements in allowances and provisions for credit losses
12.1Movements in allowances and provisions for credit losses
14 Fair value hierarchy: financial instruments at fair value
18 Performing and non-performing exposures
19 Forborne exposures

Table 4

Template number Name of the template or of the group of templates
PART 1 [QUARTERLY FREQUENCY]
Balance Sheet Statement [Statement of Financial Position]
1.1Balance Sheet Statement: assets
1.2Balance Sheet Statement: liabilities
1.3Balance sheet statement: equity
2 Statement of profit or loss
Breakdown of financial assets by instrument and by counterparty sector
4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
4.2.1Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
4.2.2Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4.3.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
4.4.1Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
4.5Subordinated financial assets
4.6Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
4.7Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
4.8Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
4.9Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
4.10Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
5.1Breakdown of non-trading loans and advances by product
Breakdown of financial liabilities
8.1Breakdown of financial liabilities by product and by counterparty sector
8.2Subordinated financial liabilities
Loan commitments, financial guarantees and other commitments
9.1Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
9.1.1Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
10 Derivatives – Trading and economic hedges
Hedge accounting
11.1Derivatives — hedge accounting: Breakdown by type of risk and type of hedge
11.2Derivatives — Hedge accounting under national GAAP: Breakdown by type of risk
Movements in allowances and provisions for credit losses
12.0Movements in allowances for credit losses and impairment of equity instruments under national GAAP
12.1Movements in allowances and provisions for credit losses
18 Performing and non-performing exposures
19 Forborne exposures;
(b)

the following paragraph 3 is added:

3.As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:

(a)

the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;

(b)

the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;

(c)

the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014;

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