Commission Implementing Regulation (EU) 2021/763 Article 12: Disclosure of key metrics and internal loss-absorbing capacity by entities that are not themselves resolution entities

Article 12 - Disclosure of key metrics and internal loss-absorbing capacity by entities that are not themselves resolution entities

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Article 12

Disclosure of key metrics and internal loss-absorbing capacity by entities that are not themselves resolution entities

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1.Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:

(a)

disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013;

(b)

disclosures required in accordance with point (h) of Article 447 of Regulation (EU) No 575/2013;

(c)

disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU;

(d)

disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.

2.Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:

(a)

disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU;

(b)

disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.