Article 6
Reporting on own funds and own funds requirements on an individual basis – semi-annual reporting
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 the Annex I with a semi-annual frequency.
2. Institutions shall submit information on all securitisation exposures as specified in Section 1 – ‘Reporting on own funds and own funds requirements’ of the Annex I, templates C 14.00 and C 14.01; except where they are part of a group in the same country in which they are subject to own funds requirements.
3. Institutions shall submit information on sovereign exposures as follows:
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(a) |
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; |
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(b) |
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; |
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(c) |
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:
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4. Institutions shall submit information on material losses relating to operational risk as follows:
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(a) |
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; |
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(b) |
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; |
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(c) |
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:
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(d) |
institutions as referred to in point (c) may report the complete set of information specified in templates C 17.01 and C 17.02; |
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(e) |
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; |
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(f) |
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. |