- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/04/2014)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)
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CHAPTER 2 REPORTING REFERENCE AND REMITTANCE DATES AND REPORTING THRESHOLDS
SECTION 1 Format and frequency of reporting on own funds and own funds requirements
Article 5.Format and frequency of reporting on own funds and on own funds requirements for institutions on an individual basis, except for investment firms subject to article 95 and 96 of Regulation (EU) No 575/2013
Article 6.Format and frequency of reporting on own funds and own funds requirements on a consolidated basis, except for groups which only consist of investment firms subject to articles 95 and 96 of Regulation (EU) No 575/2013
Article 7.Format and frequency of reporting on own funds and own funds requirements for investment firms subject to Articles 95 and 96 Regulation (EU) No 575/2013 on an individual basis
Article 8.Format and frequency of reporting on own funds and own funds requirements for groups which only consist of investment firms subject to Article 95 and 96 Regulation (EU) No 575/2013 on a consolidated basis
SECTION 2 Format and frequency of reporting on financial information on a consolidated basis
Article 9.Format and frequency of reporting on financial information for institutions subject to Article 4 of Regulation (EC) No 1606/2002 and other credit institutions applying Regulation (EC) No 1606/2002 on a consolidated basis
Article 10.Format and frequency of reporting on financial information for credit institutions applying Regulation (EC) No 1606/2002 on a consolidated basis, by virtue of Article 99(3) Regulation (EU) No 575/2013
Article 11.Format and frequency of reporting on financial information for institutions applying national accounting frameworks developed under Directive 86/635/EEC on a consolidated basis
CHAPTER 8 IT SOLUTIONS FOR THE SUBMISSION OF DATA FROM INSTITUTIONS TO COMPETENT AUTHORITIES
REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS
C 05.02 — GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID (CA5.2)
C 09.01 — GEOGRAPHICAL BREAKDOWN OF EXPOSURES BY RESIDENCE OF THE OBLIGOR: SA EXPOSURES (CR GB 1)
C 09.02 — GEOGRAPHICAL BREAKDOWN OF EXPOSURES BY RESIDENCE OF THE OBLIGOR: IRB EXPOSURES (CR GB 2)
C 10.01 — CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS (CR EQU IRB 1)
C 12.00 — CREDIT RISK: SECURITISATIONS - STANDARDISED APPROACH TO OWN FUNDS REQUIREMENTS (CR SEC SA)
C 13.00 — CREDIT RISK: SECURITISATIONS - IRB APPROACH TO OWN FUNDS REQUIREMENTS (CR SEC IRB)
C 14.00 — DETAILED INFORMATION ON SECURITISATIONS (SEC Details)
C 19.00 — MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN SECURITISATIONS (MKR SA SEC)
C 21.00 — MARKET RISK: STANDARDISED APPROACH FOR POSITION RISK IN EQUITIES (MKR SA EQU)
C 22.00 — MARKET RISK: STANDARDISED APPROACHES FOR FOREIGN EXCHANGE RISK (MKR SA FX)
C 23.00 — MARKET RISK: STANDARDISED APPROACHES FOR COMMODITIES (MKR SA COM)
REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS
PART II: TEMPLATE RELATED INSTRUCTIONS
1. CAPITAL ADEQUACY OVERVIEW (CA)
10. CA templates contain information about Pillar 1 numerators (own funds,...
11. The templates shall apply to all reporting entities, irrespective of...
12. The total own funds consist of different types of capital:...
13. Transitional provisions are treated as follows in CA templates:
14. The treatment of Pillar II requirements can be different within...
1.6.2. C 05.01 — Transitional provisions (CA5.1)
20. Institutions shall report in Table 5.1 the transitional provisions to...
21. Institutions shall report in rows 020 to 060 information in...
22. Institutions shall report in rows 070 to 092 information in...
23. In rows 100 onwards institutions shall report information in relation...
24. There might be cases where the transitional deductions of CET1,...
1.6.3. C 05.02 — Grandfathered instruments: instruments not constituing state aid...
2. C 06.00 — GROUP SOLVENCY: INFORMATION ON AFFILIATES (GS)
2.3. INFORMATION ON THE CONTRIBUTIONS OF INDIVIDUAL ENTITIES TO GROUP SOLVENCY...
31. The objective of the third part of this template (information...
32. The third part also includes the amounts of minority interests,...
33. As this third part of the template refers to ‘contributions’,...
34. The principle is to delete the cross-exposures within the same...
35. The institutions shall define the most appropriate breakdown method between...
36. Institutions which calculate their own funds requirements on a consolidated...
37. An institution shall report data of the contribution of an...
38. There are different sets of templates for the Standardised approach...
3.1.1. Reporting of CRM techniques with substitution effect
39. Article 235 of CRR describes the computation procedure of the...
40. Article 236 of CRR describes the computation procedure of exposure...
42. Reporting of exposures to obligors (immediate counterparties) and protection providers...
43. The exposure type does not change because of unfunded credit...
44. If an exposure is secured by an unfunded credit protection,...
45. The substitution effect in the COREP reporting framework shall reflect...
3.2. C 07.00 — CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE...
3.2.2. Scope of the CR SA template
48. According to Article 112 of CRR each SA exposure shall...
50. However the following positions are not within the scope of...
52. The scope of the template are all exposures for which...
53. In addition CR SA includes memorandum items in rows 220...
54. These memorandum items shall only be reported for the following...
55. The reporting of the memorandum items affect neither the calculation...
56. The memorandum rows provide additional information about the obligor structure...
57. E.g. if an exposure, the risk exposure amounts of which...
3.2.3. Assignment of exposures to exposure classes under the Standardised Approach...
58. In order to ensure a consistent categorisation of exposures into...
59. The following criteria apply for the classification of the Original...
60. For the purpose of classifying the original exposure pre conversion...
61. Article 112 of CRR does not provide criteria for disjoining...
62. For a homogeneous and comparable reporting it is necessary to...
63. An exposure class shall be given priority to others in...
64. With this background the assessment ranking in the decision tree...
66. In the case of ‘nth’ to default credit derivatives specified...
3.2.4. Clarifications on the scope of some specific exposure classes referred...
3.3. CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH...
3.4. CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: INFORMATION WITH...
79. Institutions fulfilling the threshold set in Article 5 (a) (4)...
80. The term ‘residence of the obligor’ refers to the country...
81. Data regarding ‘original exposure pre conversion factors’ shall be reported...
3.4.1. C 09.01 — Geographical breakdown of exposures by residence of...
3.4.2. C 09.02 — Geographical breakdown of exposures by residence of...
3.4.3. C 09.03 — Breakdown of total own funds requirements for...
3.5. C 10.01 AND C 10.02 — EQUITY EXPOSURES UNDER THE...
85. The CR EQU IRB template consists of two templates: CR...
86. The CR EQU IRB template provides information on the calculation...
87. According to Article 147 (6) of CRR, the following exposures...
88. Collective investment undertakings treated according to the simple risk weight...
89. In accordance with Article 151(1) of CRR, institutions shall provide...
90. The following equity claims shall not be reported in the...
3.5.2. Instructions concerning specific positions (applicable to both CR EQU IRB...
3.6. C 11.00 — SETTLEMENT/DELIVERY RISK (CR SETT)
92. This template requests information on both trading and non-trading book...
93. Institutions report in the CR SETT template information on the...
94. According to Article 378 of CRR, repurchase transactions, securities or...
95. In the case of unsettled transactions after the due delivery...
96. Institutions multiply this difference by the appropriate factor of Table...
97. According to Article 92(4) Point (b), the own funds requirements...
98. Note that own funds requirements for free deliveries as laid...
3.7. C 12.00 — CREDIT RISK: SECURITISATION — STANDARDISED APPROACH TO...
3.8. C 13.00 — CREDIT RISK — SECURITISATIONS: INTERNAL RATINGS BASED...
3.9. C 14.00 — DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS)
4.1. C 16.00 — OPERATIONAL RISK (OPR)
113. This template provides information on the calculation of own funds...
114. Institutions using the BIA, TSA and/or ASA shall calculate their...
115. If an institution can justify its competent authority that —...
116. By columns, this template presents information, for the three most...
117. By rows, information is presented by method of calculation of...
118. This template shall be submitted by all institutions subject to...
4.2. C 17.00 — OPERATIONAL RISK: GROSS LOSSES BY BUSINESS LINES...
119. This template summarises the information on the gross losses registered...
120. The information is presented by distributing the gross losses above...
121. Columns present the different event types and the totals for...
122. Rows present the business lines, and within each business line,...
123. This template shall be reported by institutions using AMA or...
124. Institutions subject to Article 5 point (b) (2) ii may...
125. These instructions refer to the templates reporting of the calculation...
126. The position risk on a traded debt instrument or equity...
5.1. C 18.00 — MARKET RISK: STANDARDISED APPROACH FOR POSITION RISKS...
5.2. C 19.00 — MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK...
5.3. C 20.00 — MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK...
5.4. C 21.00 — MARKET RISK: STANDARDISED APPROACH FOR POSITION RISK...
5.5. C 22.00 — MARKET RISK: STANDARDISED APPROACHES FOR FOREIGN EXCHANGE...
5.6. C 23.00 — MARKET RISK: STANDARDISED APPROACHES FOR COMMODITIES (MKR...
REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
1. Balance Sheet Statement [Statement of Financial Position]
4. Breakdown of financial assets by instrument and by counterparty sector...
6. Breakdown of loans and advances to non-financial corporations by NACE...
7. Financial assets subject to impairment that are past due or...
9. Loan commitments, financial guarantees and other commitments
12. Movements in allowances for credit losses and impairment of equity...
14. Fair value hierachy: financial instruments at fair value
15. Derecognition and financial liabilities associated with transferred financial assets
16. Breakdown of selected statement of profit or loss items
16.1 Interest income and expenses by instrument and counterparty sector
16.2 Gains or losses on derecognition of financial assets and liabilities...
16.3 Gains or losses on financial assets and liabilities held for...
16.4. Gains or losses on financial assets and liabilities held for...
16.5 Gains or losses on financial assets and liabilities designated at...
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet...
20.1 Geographical breakdown of assets by location of the activities
20.2 Geographical breakdown of liabilities by location of the activities
20.3 Geographical breakdown of statement of profit or loss items by...
20.4 Geographical breakdown of assets by residence of the counterparty
20.5 Geographical breakdown of off-balance sheet exposures by residence of the...
20.6 Geographical breakdown of liabilities by residence of the counterparty
20.7 Breakdown of loans and advances to non-financial corporations by NACE...
21. Tangible and intangible assets: assets subject to operating lease
30. Off-balance sheet activities: Interests in unconsolidated structured entities
42. Tangible and intangible assets: carrying amount by measurement method
45. Breakdown of selected items of statement of profit or loss...
REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
1. Balance Sheet Statement [Statement of Financial Position]
4. Breakdown of financial assets by instrument and by counterparty sector...
4.2 Financial assets designated at fair value through profit or loss...
4.7 Non-trading non-derivative financial assets measured at fair value through profit...
4.8 Non-trading non-derivative financial assets measured at fair value to equity...
4.9 Non-trading debt instruments measured at a cost-based method
6. Breakdown of loans and advances to non-financial corporations
7. Financial assets subject to impairment that are past due or...
9. Loan commitments, financial guarantees and other commitments
12. Movements in allowances for credit losses and impairment of equity...
14. Fair value hierachy: financial instruments at fair value
15. Derecognition and financial liabilities associated with transferred financial assets
16. Breakdown of selected statement of profit or loss items
16.1 Interest income and expenses by instrument and counterparty sector
16.2 Gains or losses on derecognition of financial assets and liabilities...
16.3 Gains or losses on financial assets and liabilities held for...
16.4 Gains or losses on financial assets and liabilities held for...
16.5 Gains or losses on financial assets and liabilities designated at...
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet...
20.1 Geographical breakdown of assets by location of the activities
20.2 Geographical breakdown of liabilities by location of the activities
20.3 Geographical breakdown of statement of profit or loss items by...
20.4 Geographical breakdown of assets by residence of the counterparty
20.5 Geographical breakdown of off-balance sheet exposures by residence of the...
20.6 Geographical breakdown of liabilities by residence of the counterparty
20.7 Breakdown of loans and advances to non-financial corporations by NACE...
21. Tangible and intangible assets: assets subject to operating lease
30. Off-balance sheet activities: Interests in unconsolidated structured entities
42. Tangible and intangible assets: carrying amount by measurement method
45 Breakdown of selected items of statement of profit or loss...
REPORTING ON FINANCIAL INFORMATION
12. ‘Accounting portfolios’ shall mean financial instruments aggregated by valuation rules....
13. The following accounting portfolios based on IFRS shall be used...
14. The following accounting portfolios based on National GAAP shall be...
15. ‘Trading financial assets’ has the same meaning as under the...
16. For financial assets, ‘cost-based methods’ include those valuation rules by...
17. Under National GAAP based on BAD, ‘Other non-trading non-derivative financial...
18. Under National GAAP based on BAD, institutions that are permitted...
19. ‘Derivatives — Hedge accounting’ shall include derivatives held for hedge...
28. The carrying amount shall mean the amount to be reported...
29. Financial liabilities shall be distributed among the following classes of...
31. ‘Debt securities issued’ are debt instruments issued as securities by...
32. ‘Other financial liabilities’ include all financial liabilities other than derivatives,...
33. Under IFRS or compatible National GAAP, ‘Other financial liabilities’ may...
34. ‘Other financial liabilities’ may also include dividends to be paid,...
PART 2 TEMPLATE RELATED INSTRUCTIONS
1. ‘Cash on hand’ includes holdings of national and foreign banknotes...
2. ‘Cash balances at central banks’ include balances receivable on demand...
3. ‘Other demand deposits’ include balances receivable on demand with credit...
4. ‘Investments in subsidiaries, joint ventures and associates’ include the investments...
6. ‘Non-current assets and disposal groups classified as held for sale’...
7. Provisions for ‘Pensions and other post employment defined benefit obligations’...
8. Under IFRS or compatible National GAAP, provisions for ‘Other long-term...
9. ‘Share capital repayable on demand’ includes the capital instruments issued...
10. Liabilities that are not financial liabilities and that due to...
11. ‘Liabilities included in disposal groups classified as held for sale’...
12. ‘Funds for general banking risks’ are amounts that have been...
13. Under IFRS or compatible National GAAP, equity instruments that are...
14. ‘Unpaid capital which has been called up’ includes the carrying...
15. ‘Equity component of compound financial instruments’ includes the equity component...
16. ‘Other equity instruments issued’ includes equity instruments that are financial...
17. ‘Other equity’ shall comprise all equity instruments that are not...
18. Under IFRS or compatible National GAAP, ‘Revaluation reserves’ includes the...
19. ‘Other reserves’ are split between ‘Reserves or accumulated losses of...
20. ‘Treasury shares’ cover all financial instruments that have the characteristics...
2. STATEMENT OF PROFIT OR LOSS (2)
21. Interest income and interest expense from financial instruments held for...
22. Institutions shall report the following items broken-down by accounting portfolios:...
23. ‘Interest income. Derivatives — Hedge accounting, interest rate risk’ and...
24. The amounts related to those derivatives classified in the category...
25. ‘Interest income — other assets’ includes amounts of interest income...
26. ‘Interest expenses — other liabilities’ includes amounts of interest expenses...
27. ‘Profit or loss from non-current assets and disposal groups classified...
28. Dividend income from financial assets held for trading and from...
29. Under IFRS or compatible National GAAP, Impairment on ‘Financial assets...
30. For ‘Gains or (–) losses from hedge accounting, net’ institutions...
4. BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR...
32. Financial assets shall be broken down by instrument and —...
33. Under IFRS or compatible National GAAP, equity instruments shall be...
34. For available-for-sale financial assets institutions shall report the fair value...
35. Under IFRS or compatible National GAAP, for financial assets classified...
36. ‘Specific allowances for individually assessed financial assets’ shall include cumulative...
37. ‘Specific allowances for collectively assessed financial assets’ shall include the...
38. ‘Collective allowances for incurred but not reported losses’ shall include...
39. The sum of unimpaired assets and impaired assets net of...
40. Template 4.5 includes the carrying amount of ‘Loans and advances’...
6. BREAKDOWN OF LOANS AND ADVANCES TO NON-FINANCIAL CORPORATIONS BY NACE...
7. FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE OR...
9. LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)
55. Off-balance sheet exposures include the off-balance sheet items listed in...
56. Information on loan commitments, financial guarantees, and other commitments given...
57. ‘Loan commitments’ are firm commitments to provide credit under pre-specified...
58. ‘Financial guarantees’ are contracts that require the issuer to make...
59. ‘Other commitments’ includes the following items of Annex I of...
60. Under IFRS or compatible National GAAP, the following item are...
61. ‘of which: defaulted’ shall include the nominal amount of those...
62. For off-balance sheet exposures, the ‘Nominal amount’ is the amount...
63. In template 9.2, for loan commitments received, the nominal amount...
11. MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY...
13. FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
14. DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)...
88. Template 15 includes information on transferred financial assets of which...
89. The associated liabilities shall be reported according to the portfolio...
90. The column ‘Amounts derecognised for capital purposes’ includes the carrying...
91. ‘Repurchase agreements’ (‘repos’) are transactions in which the institution receives...
92. ‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve...
93. In a securitisation transaction, when the transferred financial assets are...
15. BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)...
94. For selected items of the income statement further breakdowns of...
15.1. Interest income and expenses by instrument and counterparty sector (16.1)...
15.2. Gains or losses on derecognition of financial assets and liabilities...
15.3. Gains or losses on financial assets and liabilities held for...
15.4. Gains or losses on financial assets and liabilities held for...
15.5. Gains or losses on financial assets and liabilities designated at...
15.7. Impairment on financial and non-financial assets (16.7)
16. RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
103. ‘Accounting scope of consolidation’ includes the carrying amount of assets,...
104. In this template, the item ‘Investments in subsidiaries, joint ventures...
105. ‘Assets under reinsurance and insurance contracts’ shall include assets under...
106. ‘Liabilities under insurance and reinsurance contracts’ shall include liabilities under...
18. TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)...
19. ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
112. For the purposes of the calculation of the threshold in...
19.1. Fee and commission income and expenses by activity (22.1)
113. The fee and commission income and expenses shall be reported...
114. Transaction costs directly attributable to the acquisition or issue of...
115. Transaction costs directly attributable to the acquisition or issue of...
116. Institutions shall report fee and commission income and expenses according...
119. Institutions shall report amounts and/or transactions related to the balance...
120. Intra-group transactions and intra-group outstanding balances shall be eliminated. Under...
21.1. Related parties: amounts payable to and amounts receivable from (31.1)...
21.2. Related parties: expenses and income generated by transactions with (31.2)...
24. TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)...
27. BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS...
REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
1. This Annex contains additional instructions in relation to the tables...
2. All the general instructions included in Part I of Annex...
5. Definition of loss: ‘Loss’ means ‘economic loss’ as defined in...
6. According to the definition of Article 5(2) CRR, for exposures...
7. Exposure value: The exposure value follows the rules stipulated in...
8. Property value: The property value follows the rules stipulated in...
9. F/X effect: The reporting currency shall be used with the...
4. Reporting of exposures and losses
11. Exposures: All exposures that are treated according to Part Three,...
12. Losses: The institution which has the exposure by the end...
13. Reference date: The exposure value from the date of default...
14. Role of the valuation of the property: The latest valuation...
15. Treatment of loan sales during the reporting period: The institution...
TEMPLATES FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
1. The reporting framework on large exposures (‘LE’) shall consist of...
2. The instructions include legal references as well as detailed information...
3. The instructions and the validation rules follow the labelling convention...
4. The following convention is generally used in the instructions and...
5. In the case of validations within a template, in which...
7. Any amount that increases the exposures shall be reported as...
PART II: TEMPLATE RELATED INSTRUCTIONS
1. Scope and level of the LE reporting
1. In order to report information on large exposures to clients...
2. In order to report information on large exposures to clients...
3. Every large exposure defined in accordance with Article 392 of...
4. In order to report information on the 20 largest exposures...
5. In order to report information on the 10 largest exposures...
6. The data on the large exposures and the relevant largest...
7. Institutions shall report in the LE3 template data regarding the...
3. Definitions for the purposes of the LE reporting
11. ‘Group of connected clients’ is defined in Article 4(39) of...
12. ‘Unregulated financial entities’ are defined in Article 142(5) of Regulation...
13. ‘Institutions’ shall include credit institutions and investment funds according to...
14. Exposures to ‘Civil-law associations’ shall be reported. In addition, institutions...
15. Assets and off balance sheet items shall be used without...
16. ‘Exposures’ are defined in Article 389 of Regulation (EU) No...
17. The ‘Netting agreements’ shall be allowed to be taken into...
18. The ‘Value of an exposure’ shall be calculated according to...
19. The effect of the full or partial application of exemptions...
20. Reverse repurchase agreements which fall under the reporting for large...
6. LE2 template: Exposures in the non-trading and trading book
7. LE3 template: Details of the exposures to individual clients within...
8. LE 4 template: Maturity buckets of the 10 largest exposures...
9. LE5 template: Maturity buckets of the 10 largest exposures to...
PART II: TEMPLATE RELATED INSTRUCTIONS
2. Formulas for leverage ratio calculation
6. LR month 1 (PI) = {LRCalc;110;1}/[({LRCalc;010;1} + {LRCalc;020;1} + {LRCalc;030;1}...
7. LR month 2 (PI) = {LRCalc;110;2}/[({LRCalc;010; 2} + {LRCalc;020; 2}...
8. LR month 3 (PI) = {LRCalc;110;3}/[{LRCalc;010;3} + {LRCalc;020;3} + {LRCalc;030;3}...
10. LR month 1 (T) = {LRCalc;120;1}/[({LRCalc;010;1} + {LRCalc;020;1} + {LRCalc;030;1}...
11. LR month 2 (T) = {LRCalc;120;2}/[({LRCalc;010; 2} + {LRCalc;020; 2}...
12. LR month 3 (T) = {LRCalc;120;3}/[{LRCalc;010;3} + {LRCalc;020;3} + {LRCalc;030;3}...
13. When the derogation specified in Article 499 (3) of the...
3. Materiality thresholds for derivatives
14. In order to reduce the reporting burden for institutions with...
16. Where total exposure measure is equal to: [{LRCalc;010;3} + {LRCalc;020;3}...
19. Institutions are required to report the fields referred to in...
20. Institutions for which the total notional value of derivatives as...
21. Institutions are required to report the fields referred to in...
6. LR2 On- and off-balance sheet items — additional breakdown of...
8. LR4 Alternative breakdown of leverage ratio exposure measure components
10. LR6 Entities that are consolidated for accounting purposes but not...
36. LR6 collects information on financial sector entities as defined in...
37. Institutions shall determine the total amount of the equity of...
38. Institutions shall determine the total amount of the equity of...
39. For commercial entities referred to in paragraph 36, institutions shall...
40. {LR6;010; 3}, {LR6;020; 3}, {LR6;030; 3}, {LR6;040; 3}, {LR6;050; 3},...
41. For the purpose of LR6 institutions shall treat an entity...
42. For the purpose of LR6 institutions shall treat an entity...
REPORTING ON LIQUIDITY (PART 1 of 5: LIQUID ASSETS)
1. This is a summary template which contains information about assets...
3. Assets which meet the requirements of Article 416 and Article...
4. Assets which meet the requirements of Article 416 (1) (b)...
5. Items subject to supplementary reporting of liquid assets according to...
6. Assets which do not meet the requirements of Article 416...
7. Treatment for jurisdictions with insufficient liquid assets
8. Reporting of Shar'iah compliant assets as alternative assets under Article...
9. For items 1.1 to 1.2 institutions shall report the relevant...
10. For items 1.3 to 1.4 institutions shall report the market...
11. For item 1.5 institutions shall report the relevant undrawn amount...
12. For item 1.6.1/1.6.2 institutions shall report the relevant amounts in...
15. For items 2.1 to 2.2, institutions shall report assets which...
17. For items 3.1 to 3.12, institutions shall only report assets...
18. For items 4.1 to 4.12.3, institutions shall only report assets...
19. For items 5.1 to 5.2, institutions shall only report items...
20. For items 6.1 to 6.1.3, only Shar'iah compliant banks shall...
REPORTING ON LIQUIDITY (PART 2 of 5: OUTFLOWS)
REPORTING ON LIQUIDITY (PART 3 of 5: INFLOWS)
1. This is a summary template which contains information about liquidity...
2. In accordance with Article 425(2) REGULATION (EU) NO 575/2013, liquidity...
3. In accordance with Article 425(7) REGULATION (EU) NO 575/2013, institutions...
4. In accordance with Article 425(8) REGULATION (EU) NO 575/2013, institutions...
REPORTING ON LIQUIDITY (PART 5 of 5: STABLE FUNDING)
1. Items providing stable funding
1. This is a summary template which contains information about items...
2. All own funds and liabilities reported on an institution's balance...
3. In accordance with Article 427(2) REGULATION (EU) NO 575/2013, liabilities...
4. Institutions shall assume that investors redeem a call option at...
5. For retail deposits reported in section 1.2, the same assumptions...
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Mae’r llinell amser yma yn dangos y fersiynau gwahanol a gymerwyd o EUR-Lex yn ogystal ag unrhyw fersiynau dilynol a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig.
Cymerir dyddiadau fersiynau’r UE o ddyddiadau’r dogfennau ar EUR-Lex ac efallai na fyddant yn cyfateb â’r adeg pan ddaeth y newidiadau i rym ar gyfer y ddogfen.
Ar gyfer unrhyw fersiynau a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig, bydd y dyddiad yn cyd-fynd â’r dyddiad cynharaf y daeth y newid (e.e. ychwanegiad, diddymiad neu gyfnewidiad) a weithredwyd i rym. Am ragor o wybodaeth gweler ein canllaw i ddeddfwriaeth ddiwygiedig ar Ddeall Deddfwriaeth.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys