1.   Institutions that report information on own funds and on own funds requirements as required by Article 430(1), point (a), of Regulation (EU) No 575/2013 on an individual basis shall submit that information as specified in Section 1 – ‘Reporting on own funds and own funds requirements’ of Annex I to this Regulation with a quarterly frequency.

2.   Institutions shall submit the information specified in templates C09.01 and C 09.02, and in particular the information on the geographical distribution of exposures by country, where non-domestic original exposures in all non-domestic countries in all exposure classes, as reported in accordance with template C 04.00, row 0850, are equal to or higher than 10 % of total domestic and non-domestic original exposures as reported in accordance with template C 04.00, row 0860. Exposures shall be deemed to be domestic where they are exposures to counterparties located in the Member State where the institution is established.

3.   Institutions that apply the core approach in accordance with Commission Delegated Regulation (EU) 2016/101 (7) and which exceed the threshold referred to in Article 4(1) of that Regulation shall report the information specified in templates C 32.03 and C 32.04.

4.   For the calculation of the own funds requirements referred to in Article 92(4), points (b)(i) and (c), and Article 92(5), points (b) and (c), of Regulation (EU) No 575/2013, institutions shall, until 31 December 2025, submit the information on own funds requirements relating to market risk in accordance with Article 5(12) of Implementing Regulation (EU) 2021/451.