(2)Article 78(1) of Directive 2013/36/EU requires institutions to submit the calculations of their internal approaches at least annually. Since the focus of the competent authorities' assessments and of EBA's reports change over time, exposures or positions that are included in the benchmarking portfolios, and therefore in the reporting requirements, should be adapted accordingly. It is therefore necessary to amend Annexes I to VI to Implementing Regulation (EU) 2016/2070.