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New version applies from 03/03/2022 — introduced by Commission Implementing Regulation (EU) 2022/185.
48 provisions change.
Later versions: 11/07/2023, 01/09/2024.
Commission Implementing Regulation (EU) 2021/451
19/03/2021 → 20/03/2021: 0 inserted · 0 removed · 48 amended · 0 moved · 27 renamed · 19 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
Preamble · 1 unchanged
Recitals
Recitals · 16 unchanged
Recital 1 · Recital 2 · Recital 3 · Recital 4 · Recital 5 · Recital 6 · Recital 7 · Recital 8 · Recital 9 · Recital 10 · Recital 11 · Recital 12 · Recital 13 · Recital 14 · Recital 15 · Recital 16
Outside any heading
- amended Article 2 - Reporting reference dates
- amended Article 3 - Reporting remittance dates
- amended Article 4 - Reporting thresholds – entry and exit criteria
- amended Article 5 - Reporting on own funds and own funds requirements on an individual basis – quarterly reporting
- amended Article 6 - Reporting on own funds and own funds requirements on an individual basis – semi-annual reporting
- amended Article 7 - Reporting on own funds and own funds requirements on a consolidated basis
- amended Article 8 - Reporting on own funds and own funds requirements – additional reporting requirements on individual and consolidated basis
- amended Article 9 - Reporting on own funds and own funds requirements for investment firms subject to Articles 95 and 96 of Regulation (EU) No 575/2013 on an individual basis
- amended Article 10 - Reporting on own funds and own funds requirements for groups that consist only of investment firms subject to Articles 95 and 96 of Regulation (EU) No 575/2013 on a consolidated basis
- amendedrenamed Article 11 - Reporting on financial information on a consolidated basis for institutions subject to Regulation (EC) No 1606/2002 of the European Parliament and of the Council (10) was “Article 11 - Reporting on financial information on a consolidated basis for institutions subject to Regulation (EC) No 1606/2002 of the European Parliament and of the Council ( 2 )”
- amended Article 12 - Reporting on financial information on a consolidated basis for institutions applying national accounting frameworks
- amended Article 13 - Reporting on losses stemming from lending collateralised by immovable property in accordance with Article 430a(1) of Regulation (EU) No 575/2013 on an individual and a consolidated basis
- amended Article 14 - Reporting on large exposures on an individual and a consolidated basis
- amended Article 15 - Reporting on leverage ratio on an individual and a consolidated basis
- amended Article 16 - Reporting on the liquidity coverage requirement on an individual and a consolidated basis
- amended Article 17 - Reporting on stable funding on an individual and a consolidated basis
- amended Article 18 - Reporting on additional liquidity monitoring metrics on an individual and a consolidated basis
- amended Article 19 - Reporting on asset encumbrance on an individual and a consolidated basis
- amended Article 20 - Supplementary reporting on a consolidated basis for the purposes of identifying G-SIIs and assigning G-SII buffer rates
- amended Article 21 - Data exchange formats and information accompanying submissions
- amended Article 23 - Entry into force and application
Outside any heading · 2 unchanged
Annexes
- amendedrenamed Annex I was “Annex I - REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS”
- amendedrenamed Annex II was “Annex II - INSTRUCTIONS FOR REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS”
- amendedrenamed Annex III was “Annex III - REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS”
- amendedrenamed Annex IV was “Annex IV - REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS”
- amendedrenamed Annex V was “Annex V - INSTRUCTIONS FOR REPORTING ON FINANCIAL INFORMATION”
- amendedrenamed Annex VI was “Annex VI - REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY”
- amendedrenamed Annex VII was “Annex VII - INSTRUCTIONS FOR REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY”
- amendedrenamed Annex VIII was “Annex VIII - TEMPLATES FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK”
- amendedrenamed Annex IX was “Annex IX - INSTRUCTIONS FOR REPORTING ON LARGE EXPOSURES AND CONCENTRATION RISK”
- amendedrenamed Annex X was “Annex X - REPORTING ON LEVERAGE”
- amendedrenamed Annex XI was “Annex XI - INSTRUCTIONS FOR REPORTING ON LEVERAGE”
- amendedrenamed Annex XII was “Annex XII - REPORTING ON NET STABLE FUNDING RATIO”
- amendedrenamed Annex XIII was “Annex XIII - INSTRUCTIONS FOR REPORTING ON STABLE FUNDING”
- amendedrenamed Annex XIV was “Annex XIV - Single Data Point Model”
- amendedrenamed Annex XV was “Annex XV - Validation Rules”
- amendedrenamed Annex XVI was “Annex XVI - REPORTING TEMPLATES ON ASSET ENCUMBRANCE”
- amendedrenamed Annex XVII was “Annex XVII - INSTRUCTION FOR REPORTING ON ASSET ENCUMBRANCE”
- amended Annex XVIII
- amendedrenamed Annex XIX was “Annex XIX - INSTRUCTIONS FOR REPORTING ON ADDITIONAL LIQUIDITY MONITORING METRICS”
- amendedrenamed Annex XX was “Annex XX - REPORTING ON COUNTERBALANCING CAPACITY”
- amendedrenamed Annex XXI was “Annex XXI - INSTRUCTIONS FOR REPORTING ON CONCENTRATION OF COUNTERBALANCING CAPACITY”
- amendedrenamed Annex XXII was “Annex XXII - REPORTING ON AMM MATURITY LADDER”
- amendedrenamed Annex XXIII was “Annex XXIII - INSTRUCTIONS FOR REPORTING ON THE MATURITY LADDER”
- amendedrenamed Annex XXIV was “Annex XXIV - REPORTING ON LIQUIDITY”
- amendedrenamed Annex XXV was “Annex XXV - INSTRUCTIONS FOR COMPLETING LIQUIDITY TEMPLATES OF ANNEX XXIV”
- amendedrenamed Annex XXVI was “Annex XXVI - SUPPLEMENTARY REPORTING FOR THE PURPOSE OF IDENTIFYING AND ASSIGNING G-SII BUFFER RATES”
- amendedrenamed Annex XXVII was “Annex XXVII - REPORTING INSTRUCTIONS FOR THE PURPOSE OF IDENTIFYING AND ASSIGNING G-SII BUFFER RATES”