Article 20a | Implementing Regulation 2021/451 | judict

Updated 23/11/2024

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Version from: 01/09/2024

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QA2024_7072 - Interest Rate Risk for Banking Book (IRRBB)

Status: Rejected

Repelled: 28/05/2024

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CRR Tool Implementing Regulation 2021/451

Article 20a

Article 20a - Reporting of interest rate risk in the banking book

Article 20a

Reporting of interest rate risk in the banking book

In order to report information on their interest rate risk in the banking book in accordance with Article 430(1) of Regulation (EU) No 575/2013, institutions shall submit the information specified in Annex XXVIII on an individual and a consolidated basis, in accordance with the instructions laid down in Annex XXIX, with the following frequencies, depending on the nature of the reporting institutions:

(a)

template 1 with a quarterly frequency by all institutions;

(b)

templates 2, 5 and 8 with a quarterly frequency by large institutions;

(c)

templates 3 and 6 with quarterly frequency by institutions that are neither large institutions nor small and non-complex institutions;

(d)

templates 4 and 7 with a quarterly frequency by small and non-complex institutions;

(e)

template 9 with quarterly frequency by institutions that are neither large institutions nor small and non-complex institutions and by small and non-complex institutions;

(f)

template 10 with an annual frequency by large institutions;

(g)

template 11 with annual frequency by institutions that are neither large institutions nor small and non-complex institutions and by small and non-complex institutions.

Table of contents

Recitals Article 1 - Subject matter and scope Article 2 - Reporting reference dates Q&A Article 3 - Reporting remittance dates Article 4 - Reporting thresholds – entry and exit criteria Article 5 - Reporting on own funds and own funds requirements on an individual basis – quarterly reporting Q&A Article 6 - Reporting on own funds and own funds requirements on an individual basis – semi-annual reporting Article 7 - Reporting on own funds and own funds requirements on a consolidated basis Article 8 - Reporting on own funds and own funds requirements – additional reporting requirements on individual and consolidated basis Q&A Article 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 basis Article 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 basis Article 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&A Article 12 - Reporting on financial information on a consolidated basis for institutions applying national accounting frameworks Article 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 basis Article 14 - Reporting on large exposures on an individual and a consolidated basis Q&A Article 15 - Reporting on leverage ratio on an individual and a consolidated basis Q&A Article 16 - Reporting on the liquidity coverage requirement on an individual and a consolidated basis Article 17 - Reporting on stable funding on an individual and a consolidated basis Article 18 - Reporting on additional liquidity monitoring metrics on an individual and a consolidated basis Article 19 - Reporting on asset encumbrance on an individual and a consolidated basis Q&A Article 20 - Supplementary reporting for the purposes of identifying G-SIIs and assigning G-SII buffer rates Article 20a - Reporting of interest rate risk in the banking book Q&A Article 21 - Data exchange formats and information accompanying submissions Article 22 - Repeal of Implementing Regulation (EU) No 680/2014 Article 23 - Entry into force and application Q&A ANNEX I Q&A ANNEX II Q&A ANNEX III Q&A ANNEX IV Q&A ANNEX V Q&A ANNEX VI ANNEX VII ANNEX VIII Q&A ANNEX IX Q&A ANNEX X Q&A ANNEX XI Q&A ANNEX XII Q&A ANNEX XIII Q&A ANNEX XIV ANNEX XV Q&A ANNEX XVI Q&A ANNEX XVII Q&A ANNEX XVIII Q&A ANNEX XIX Q&A ANNEX XX ANNEX XXI ANNEX XXII Q&A ANNEX XXIII Q&A ANNEX XXIV Q&A ANNEX XXV Q&A ANNEX XXVI ANNEX XXVII Q&A ANNEX XXVIII ANNEX XXIX Q&A