Article 6
Reporting on own funds and own funds requirements on an individual basis – semi-annual reporting
Institutions shall submit information on sovereign exposures as follows:
where the aggregate carrying amount of financial assets from the counterparty sector ‘General governments’ is equal to or higher than 1 % of the sum of total carrying amount for ‘Debt securities’ and ‘Loans and advances’, institutions shall submit the information as specified in template C 33.00;
where the value reported for domestic exposures of non-derivative financial assets as specified in row 0010, column 0010 in template C 33.00 is less than 90 % of the value reported for domestic and non-domestic exposures for the same data point, institutions that meet the condition referred to in point (a) shall submit the information as specified in template C 33.00, with a full country breakdown;
institutions that meet the conditions referred to in point (a) and do not meet the condition referred in point (b) shall submit the information specified in template C 33.00, with exposures aggregated at:
total level; and
domestic level.
Institutions shall submit information on material losses relating to operational risk as follows:
institutions that calculate in December 2024 own funds requirements relating to operational risk in accordance with Part Three, Title III, Chapter 4, of Regulation (EU) No 575/2013 shall continue to report that information as specified in templates C 17.01 and C 17.02;
large institutions that calculate in December 2024 own funds requirements relating to operational risk in accordance with Part Three, Title III, Chapter 3, of Regulation (EU) No 575/2013 shall continue to report that information as specified in templates C 17.01 and C 17.02;
institutions other than large institutions that calculate in December 2024 own funds requirements relating to operational risk in accordance with Part Three, Title III, Chapter 3, of Regulation (EU) No 575/2013 shall continue to report the following information:
the information specified in template C 17.01, column 0080 for the following rows:
number of events (new events) (row 0910);
gross loss amount (new events) (row 0920);
number of events subject to loss adjustments (row 0930);
loss adjustments relating to previous reporting periods (row 0940);
maximum single loss (row 0950);
sum of the five largest losses (row 0960);
total direct loss recovery (except insurance and other risk transfer mechanisms) (row 0970);
total recoveries from insurance and other risk transfer mechanisms (row 0980);
the information specified in template C 17.02;
institutions as referred to in point (c) may report the complete set of information specified in templates C 17.01 and C 17.02;
large institutions that calculate in December 2024 own funds requirements relating to operational risk in accordance with Part Three, Title III, Chapter 2, of Regulation (EU) No 575/2013 shall continue to report the information as specified in templates C 17.01 and C 17.02;
institutions other than large institutions that calculate in December 2024 own funds requirements relating to operational risk in accordance with Part Three, Title III, Chapter 2, of Regulation (EU) No 575/2013 may continue to report the information as specified in templates C 17.01 and C 17.02.