Updated 25/06/2024
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Version from: 11/07/2023
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Article 12 - Reporting on financial information on a consolidated basis for institutions applying national accounting frameworks

Article 12

Reporting on financial information on a consolidated basis for institutions applying national accounting frameworks

1.  
Where a competent authority has extended the reporting requirements on financial information to institutions established in a Member State in accordance with Article 430(9) of Regulation (EU) No 575/2013, institutions shall submit the information as specified in Annex IV to this Regulation on a consolidated basis, in accordance with the instructions in Annex V to this Regulation.
2.  

The information referred to in paragraph 1 shall be submitted as follows:

(a) 

the information specified in Annex IV, Part 1, with a quarterly frequency;

(b) 

the information specified in Annex IV, Part 3, with a semi-annual frequency;

(c) 

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

(d) 

the information specified in Annex IV, Part 2, template 20, with a quarterly frequency where the institution exceeds the threshold laid down in Article 5(5), the second subparagraph;

(e) 

the information specified in Annex IV, Part 2, template 21, with a quarterly frequency where tangible assets subject to operating leases are equal to or higher than 10 % of total tangible assets as reported in accordance with Annex IV, Part 1, template 1.1;

(f) 

the information specified in Annex IV, Part 2, template 22, with a quarterly frequency where net fee and commission income is equal to or higher than 10 % of the sum of net fee and commission income and net interest income as reported in accordance with Annex IV, Part 1, template 2;

(g) 

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

(i) 

the institution is not a small and non-complex;

(ii) 

the institution’s ratio as specified in Article 11(2), point (g)(ii) is equal to or higher than 5 %;

(h) 

the information specified in Annex IV, Part 4, template 47, with an annual frequency where both of the conditions set out in point (g) of this paragraph are fulfilled.

For the purposes of points (d) to (h) of this paragraph, the entry and exit criteria referred to in Article 4(3) shall apply.