(3)The nature and complexity of institutions' activities such as trading book or non-trading book and approaches used for credit risk determine the extent of the actual reporting obligations of institutions. In addition, and in accordance with Article 99 (5) of Regulation (EU) No 575/2013, the reporting burden to institutions should be proportionate and reduced frequencies of reporting of certain templates should be introduced. Further, in order to take into account the nature, scale and complexity of institutions, template-specific materiality thresholds, should be introduced before certain reporting requirements are triggered.
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New version applies from 21/02/2015 — introduced by Commission Implementing Regulation (EU) 2015/79, Commission Implementing Regulation (EU) 2015/227.
49 provisions change.
Later versions: 01/06/2015, 25/03/2016, 20/04/2016, 10/09/2016, 01/12/2016, 01/01/2018, 01/03/2018, 01/12/2018, 01/06/2020, 28/06/2021.
Recital 3 changes in this version: compare with the current text.