1.National competent authorities shall provide the ECB with the funding plans that are in line with the EBA Guidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation of the European Systemic Risk Board of 20 December 2012 (ESRB/2012/2) 1 (hereinafter the ‘EBA 2019 Guidelines’) of the following credit institutions established in their respective participating Member States:
significant credit institutions at the highest level of consolidation in the participating Member States on a consolidated basis;
significant credit institutions that are not part of a supervised group on an individual basis;
less significant credit institutions in respect of which the relevant national competent authority collects funding plans in accordance with the EBA 2019 Guidelines.
2.National competent authorities that collect the funding plans of significant credit institutions that are not referred to in points (a) and (b) of paragraph 1 shall provide these funding plans to the ECB if they comply with the EBA 2019 Guidelines.
3.The funding plans shall be submitted to the ECB in accordance with the harmonised instructions and templates referred to in the EBA 2019 Guidelines. The funding plans shall have a reporting reference date of 31 December of the previous year.
Where credit institutions are permitted by national laws to report their financial information based on their accounting year-end, which deviates from the calendar year-end, the latest available accounting year-end shall be considered the reporting reference date.