Commission Implementing Regulation (EU) 2018/1627Show full title

Article 1

Implementing Regulation (EU) No 680/2014 is amended as follows:

(1)

Article 5 is amended as follows:

(a)

point (a) is amended as follows:

(i)

point (4) is replaced by the following:

‘(4)

the information on the geographical distribution of exposures by country, as well as aggregated at a total level, as specified in template 9 of Annex I, according to the instructions in Part II point 3.4 of Annex II. With regard to the information specified in templates 9.1 and 9.2 in particular, information on the geographical distribution of exposures by country shall be reported where non-domestic original exposures in all “non-domestic” countries in all exposures classes, as reported in row 850 of template 4 of Annex I, are equal or higher than 10 % of total domestic and non-domestic original exposures as reported in row 860 of template 4 of Annex I. For this purpose exposures shall be deemed to be domestic where they are exposures to counterparties located in the Member State where the institution is located. The entry and exit criteria of Article 4 shall apply;’;

(ii)

the following point (12) is added:

‘(12)

the information on prudent valuation specified in template 32 of Annex I in accordance with the instructions in Part II, point 6 of Annex II as follows:

(i)

all institutions shall report the information specified in template 32.1 of Annex I in accordance with the instructions in Part II, point 6 of Annex II;

(ii)

in addition to the reporting referred to in point (i), institutions that apply the core approach pursuant to Regulation (EU) 2016/101 shall also report the information specified in template 32.2 of Annex I in accordance with the instructions in Part II, point 6 of Annex II;

(iii)

in addition to the requirements referred to in points (i) and (ii), institutions that apply the core approach pursuant to Regulation (EU) 2016/101 and which exceed the threshold referred to in Article 4(1) of that Regulation at their respective reporting level, shall also report the information specified in templates 32.3 and 32.4 of Annex I in accordance with the instructions in Part II, point 6 of Annex II.

For the purposes of point (a)(12), the entry and exit criteria of Article 4 shall not apply.’;

(b)

point (b) is amended as follows:

In point (3) points (a), (b) and (c), the words ‘point 6 of Part II of Annex II’ are replaced by the words ‘point 7 of Part II of Annex II’;

(2)

in Article 9(2), point (d) is replaced by the following:

‘(d)

the information specified in template 20 in Part 2 of Annex III with a quarterly frequency where the institution exceeds the threshold defined in the second sentence of point (4) of Article 5(a). The entry and exit criteria referred to in Article 4 shall apply;’;

(3)

Annex I is replaced by the text set out in Annex I to this Regulation;

(4)

Annex II is replaced by the text set out in Annex II to this Regulation;

(5)

Annex V is replaced by the text set out in Annex III to this Regulation;

(6)

Annex IX is replaced by the text set out in Annex IV to this Regulation;

(7)

Annex XI is replaced by the text set out in Annex V to this Regulation;

(8)

Annex XVI is replaced by Annex VI to this Regulation;

(9)

Annex XIX is replaced by the text set out in Annex VII to this Regulation;

(10)

Annex XXI is replaced by the text set out in Annex VIII to this Regulation;

(11)

Annex XXII is replaced by the text set out in Annex IX to this Regulation;

(12)

Annex XXIII is replaced by the text set out in Annex X to this Regulation.