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Article 6 - Format and frequency of reporting on a consolidated basis by entities that are not themselves resolution entities and by material subsidiaries of non-EU global systemically important institutions

Article 6

Format and frequency of reporting on a consolidated basis by entities that are not themselves resolution entities and by material subsidiaries of non-EU global systemically important institutions

1.   Entities that are not themselves resolution entities and that are subject to the requirements set out in Article 45 of Directive 2014/59/EU on a consolidated basis in accordance with Article 45f of that Directive shall submit to competent authorities and to resolution authorities information on a consolidated basis as follows:

(a)

information on the amount and composition of own funds and eligible liabilities as specified in column 0010 of template 3 of Annex I to this Regulation shall be reported in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation with a quarterly frequency;

(b)

information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation;

(c)

information on instruments governed by third-country law, as specified in template 7 of Annex I to this Regulation, shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation.

2.   In addition to the information referred to in paragraph 1, entities that are material subsidiaries of non-EU G-SIIs and are subject to the requirement set out in Article 92b of Regulation (EU) No 575/2013 on a consolidated basis in accordance with Article 11(3a) of that Regulation shall submit to competent authorities and to resolution authorities information on the amount and composition of own funds and eligible liabilities as specified in column 0020 of template 3 of Annex I to this Regulation on a consolidated basis with a quarterly frequency in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation.