Updated 21/11/2024
In force since 20/03/2021

Version from: 01/09/2024
References (20)
14/11/2024
EBA-2024-D-4918
Other published
09/07/2024
EBA-ITS/2024/06
Final Draft published
20/02/2024
EBA/CP/2024/07
Consultation published
11/01/2024
EBA/ITS/2024/02
Final Draft published
14/12/2023
EBA/CP/2023/39
Consultation published
31/07/2023
EBA/ITS/2023/03
Final Draft published
31/01/2023
EBA/CP/2023/01
Consultation published
20/12/2021
EBA/ITS/2021/08
Final Draft published
23/06/2021
EBA/CP/2021/24
Consultation published
28/04/2021
EBA/CP/2021/17
Consultation published
19/03/2021
Implementing Regulation 2021/451 published in OJ
11/08/2020
EBA/ITS/2020/07
Final Draft published
24/06/2020
EBA/ITS/2020/05
Final Draft published
16/10/2019
EBA/CP/2019/10
Consultation published
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Implementing Regulation 2021/451

Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)

RecitalsArticle 1 - Subject matter and scopeArticle 2 - Reporting reference dates Q&AArticle 3 - Reporting remittance datesArticle 4 - Reporting thresholds – entry and exit criteriaArticle 5 - Reporting on own funds and own funds requirements on an individual basis – quarterly reporting Q&AArticle 6 - Reporting on own funds and own funds requirements on an individual basis – semi-annual reportingArticle 7 - Reporting on own funds and own funds requirements on a consolidated basisArticle 8 - Reporting on own funds and own funds requirements – additional reporting requirements on individual and consolidated basis Q&AArticle 9 - Reporting on own funds and own funds requirements for investment firms subject to Articles 95 and 96 of Regulation (EU) No 575/2013 on an individual basisArticle 10 - Reporting on own funds and own funds requirements for groups that consist only of investment firms subject to Articles 95 and 96 of Regulation (EU) No 575/2013 on a consolidated basisArticle 11 - Reporting on financial information on a consolidated basis for institutions subject to Regulation (EC) No 1606/2002 of the European Parliament and of the CouncilRegulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1). Q&AArticle 12 - Reporting on financial information on a consolidated basis for institutions applying national accounting frameworksArticle 13 - Reporting on losses stemming from lending collateralised by immovable property in accordance with Article 430a (1) of Regulation (EU) No 575/2013 on an individual and a consolidated basisArticle 14 - Reporting on large exposures on an individual and a consolidated basis Q&AArticle 15 - Reporting on leverage ratio on an individual and a consolidated basis Q&AArticle 16 - Reporting on the liquidity coverage requirement on an individual and a consolidated basisArticle 17 - Reporting on stable funding on an individual and a consolidated basisArticle 18 - Reporting on additional liquidity monitoring metrics on an individual and a consolidated basisArticle 19 - Reporting on asset encumbrance on an individual and a consolidated basis Q&AArticle 20 - Supplementary reporting for the purposes of identifying G-SIIs and assigning G-SII buffer ratesArticle 20a - Reporting of interest rate risk in the banking book Q&AArticle 21 - Data exchange formats and information accompanying submissionsArticle 22 - Repeal of Implementing Regulation (EU) No 680/2014Article 23 - Entry into force and application Q&AANNEX I Q&AANNEX II Q&AANNEX III Q&AANNEX IV Q&AANNEX V Q&AANNEX VIANNEX VIIANNEX VIII Q&AANNEX IX Q&AANNEX X Q&AANNEX XI Q&AANNEX XII Q&AANNEX XIII Q&AANNEX XIVANNEX XV Q&AANNEX XVI Q&AANNEX XVII Q&AANNEX XVIII Q&AANNEX XIX Q&AANNEX XXANNEX XXIANNEX XXII Q&AANNEX XXIII Q&AANNEX XXIV Q&AANNEX XXV Q&AANNEX XXVIANNEX XXVII Q&AANNEX XXVIIIANNEX XXIX Q&A