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 Council (8)
Institutions that submit financial information on a consolidated basis in accordance with Article 430(3) or (4) of Regulation (EU) No 575/2013 shall submit that information as specified in Section 2 – ‘Reporting on Financial information according to IFRS’ of Annex I to this Regulation with the following frequency:
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(a) |
the information specified in templates F 01.01 to F 19.00 of Section 2 in Annex I to this Regulation with a quarterly frequency; |
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(b) |
the information specified in templates F 30.01 to F 31.02 of Section 2 of Annex I to this Regulation with a semi-annual frequency; |
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(c) |
the information specified in templates F 40.01 to F 46.00 of Section 2 of Annex I to this Regulation with an annual frequency; |
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(d) |
the information specified in templates F 20.01 to F 20.07.1 of Section 2 of Annex I to this Regulation with a quarterly frequency where the institution exceeds the threshold laid down in Article 5(2), second subparagraph, of this Regulation; |
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(e) |
the information specified in template F 21.00 of Section 2 of Annex I to this Regulation 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 template F 01.01 of Section 2 of Annex I to this Regulation; |
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(f) |
the information specified in template F 22.01 and F 22.02 of Section 2 of Annex Ito this Regulation 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 template F 02.00 of Section 2 of Annex I to this Regulation; |
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(g) |
the information specified in templates F 23.01 to 26.00 of Section 2 of Annex I to this Regulation, with a quarterly frequency where both of the following conditions are fulfilled:
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(h) |
the information specified in template F 47.00 of Section 2 of Annex I to this Regulation with an annual frequency where both of the conditions set out in point (g) of this paragraph are fulfilled. |
For the purposes of point (g)(ii), the ratio shall not include loans and advances classified as held for sale, cash balances at central banks, and other demand deposits in either the denominator or the numerator.
(8) Regulation (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, ELI: http://data.europa.eu/eli/reg/2002/1606/oj).