Article 12
Reporting on financial information on a consolidated basis for institutions applying national accounting frameworks
Where a competent authority has extended the reporting requirements on financial information to institutions established in a Member State in accordance with Article 430(4) of Regulation (EU) No 575/2013, institutions shall submit the financial information on a consolidated basis as specified in Section 3 – ‘Reporting on Financial information according to GAAP’ 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 3 of Annex I to this Regulation with a quarterly frequency; |
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(b) |
the information specified in F 30.01 to F 31.02 of Section 3 of Annex I to this Regulation with a semi-annual frequency; |
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(c) |
the information specified in F 40.01 to F 46.00 of Section 3 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 3 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 3 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 3 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 3 of Annex I to 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 3 of Annex I to this Regulation; |
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(g) |
the information specified in templates F 23.01 to 26.00 of Section 3 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 3 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. |