Recital 1

(1)Commission Implementing Regulation (EU) No 680/2014 ² specifies the modalities according to which institutions are required to report information relevant to their compliance with Regulation (EU) No 575/2013. Given that the regulatory framework established by Regulation (EU) No 575/2013 is gradually being supplemented and amended in its non-essential elements by the adoption of regulatory technical standards and delegated acts, in this case on the leverage ratio ³ , corresponding amendments to the supervisory reporting requirements laid down in Commission Implementing Regulation (EU) No 680/2014 should be made to ensure consistency between the amended legislation and the supervisory information to be provided by institutions.