(1)

Article 5 is amended as follows:

(a)

point (a) is amended as follows:

(i)

point (7) is deleted;

(ii)

point (8) is replaced by the following:

‘(8)

the information on securitisation exposures specified in template 13.01 of Annex I, in accordance with the instructions in point 3.7 of Part II of Annex II;’;

(b)

in point (b), point (1) is replaced by the following:

‘(1)

the information on all securitisation exposures as specified in templates 14 and 14.01 of Annex I, in accordance with the instructions in point 3.9 of Part II of Annex II;

Institutions shall be exempted from submitting those securitisation details where they are part of a group in the same country in which they are subject to own funds requirements;’;

(2)

in Article 9, paragraph 2 is amended as follows:

(i)

point (c) is replaced by the following:

‘(c)

the information specified in Part 4 of Annex III, with the exception of the information specified in template 47, with an annual frequency;’;

(ii)

the following points (h) and (i) are added:

‘(h)

with a quarterly frequency, the information specified in templates 23 to 26 in Part 2 of Annex III where both of the following conditions are fulfilled:

(i)

the institution is not a small and non-complex institution as defined in point (145) of Article 4(1) of Regulation (EU) No 575/2013;

(ii)

the ratio between the institution’s gross carrying amount of non-performing loans and advances and the total gross carrying amount of loans and advances falling under the category of non-performing exposures as set out in section 17 of Part 2 of Annex V to this Regulation is equal to or higher than 5 %. For the purposes of this point, the ratio shall exclude loans and advances classified as held for sale, cash balances at central banks and other demand deposits in both the numerator and the denominator.

The entry and exit criteria referred to in Article 4 shall apply.

(i)

with an annual frequency, the information specified in template 47 in Part 4 of Annex III where both of the conditions referred to in points (i) and (ii) of point (h) of this paragraph are fulfilled. The entry and exit criteria referred to in Article 4 shall apply.’;

(3)

in Article 11, paragraph 2 is amended as follows:

(i)

point (c) is replaced by the following:

‘(c)

the information specified in Part 4 of Annex IV, with the exception of the information specified in template 47, with an annual frequency;’;

(ii)

the following points (h) and (i) are added:

‘(h)

with a quarterly frequency, the information specified in templates 23 to 26 in Part 2 of Annex IV where the conditions referred to in points (i) and (ii) of point (h) of Article 9(2) are fulfilled. The entry and exit criteria referred to in Article 4 shall apply;

(i)

with an annual frequency, the information specified in template 47 in Part 4 of Annex IV where the conditions referred to in points (i) and (ii) of point (h) of Article 9(2) are fulfilled. The entry and exit criteria referred to in Article 4 shall apply.’;

(4)

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

(5)

Annex II is replaced by the text in Annex II to this Regulation.

(6)

Annex III is replaced by the text in Annex III to this Regulation.

(7)

Annex IV is replaced by the text in Annex IV to this Regulation.

(8)

Annex V is replaced by the text in Annex V to this Regulation.

(9)

Annex XVIII is replaced by the text in Annex VI to this Regulation;

(10)

Annex XIX is replaced by the text in Annex VII to this Regulation.

(11)

Annex XXIV is replaced by the text in Annex VIII to this Regulation;

(12)

Annex XXV is replaced by the text in Annex IX to this Regulation.

Article 1

Article 2