Implementing Regulation (EU) 2021/451 is amended as follows:
Article 18 is replaced by the following:
‘Article 18
Reporting on additional liquidity monitoring metrics on an individual and a consolidated basis
When reporting information on additional liquidity monitoring metrics in accordance with Article 430(1), point (d), of Regulation (EU) No 575/2013 on an individual and a consolidated basis, institutions shall submit information as follows:
large institutions within the meaning of Article 4(1), point (146), of Regulation (EU) No 575/2013 shall submit with a monthly frequency the information set out in template 66.1 of Annex XXII to this Regulation in accordance with the instructions set out in Annex XXIII to this Regulation, templates 67, 68, 69 and 70 of Annex XVIII to this Regulation in accordance with the instructions set out in Annex XIX to this Regulation and template 71 of Annex XX to this Regulation in accordance with the instructions in Annex XXI to this Regulation;
small and non-complex institution within the meaning of Article 4(1), point (145), of Regulation (EU) No 575/2013 shall submit with a quarterly frequency the information set out in template 66.1 in Annex XXII to this Regulation in accordance with the instructions set out in Annex XXIII to this Regulation, template 67 of Annex XVIII to this Regulation in accordance with the instructions set out in Annex XIX to this Regulation and template 71 of Annex XX to this Regulation in accordance with the instructions set out in Annex XXI to this Regulation;
institutions that do not fall withing the scope of points (a) and (b) shall submit with a monthly frequency the information set out in template 66.1 of Annex XXII in accordance with the instructions set out in Annex XXIII, templates 67, 68 and 69 of Annex XVIII in accordance with the instructions set out in Annex XIX and template 71 of Annex XX in accordance with the instructions set out in Annex XXI.’;
Article 19 is amended as follows:
paragraphs 2 and 3 are replaced by the following:
‘2. The information referred to in paragraph 1 shall be submitted with the following frequency:
the information specified in Annex XVI, Parts A, B and D, with a quarterly frequency;
the information specified in Annex XVI, Part C, with an annual frequency;
the information specified in Annex XVI, Part E, with a semi-annual frequency.
3. The information referred to in paragraph 1 shall be submitted as follows:
institutions shall submit the information specified in Annex XVI, Part A;
large institutions shall submit the information specified in Annex XVI, Parts B, C and E;
institutions that are neither large institutions nor small and non-complex institutions shall submit the information specified in Annex XVI, Parts B, C and E, where the asset encumbrance level of the institution, as calculated in accordance with Annex XVII, point 1.6, sub-point 9, is equal to or above 15 %;
institutions shall report the information specified in Annex XVI, Part D, only where they issue bonds referred to in Article 52(4), first subparagraph, of Directive 2009/65/EC of the European Parliament and of the Council (^{11}).
The entry and exit criteria of Article 4(3) shall apply.
paragraph 4 is deleted;
Article 20 is replaced by the following:
‘Article 20
Supplementary reporting for the purposes of identifying G-SIIs and assigning G-SII buffer rates
1. When reporting supplementary information for the purposes of identifying G-SIIs and assigning G-SII buffer rates under Article 131 of Directive 2013/36/EU, EU parent institutions, EU parent financial holdings and EU parent mixed financial holdings shall submit the information as specified in Annex XXVI to this Regulation, in accordance with the instructions set out in Annex XXVII to this Regulation, on a consolidated basis with a quarterly frequency, where both of the following conditions are met:
the total exposure measure of the group, including insurance subsidiaries, is equal to or exceeds EUR 125 000 000 000;
the EU parent or any of its subsidiaries or any branch operated by the parent or by a subsidiary is located in a participating Member State as referred to in Article 4 of Regulation (EU) No 806/2014 of the European Parliament and of the Council (^{22}).
2. In order to report supplementary information for the purposes of identifying G-SIIs and assigning G-SII buffer rates under Article 131 of Directive 2013/36/EU, institutions shall submit the information as specified in Annex XXVI to this Regulation, in accordance with the instructions set out in Annex XXVII to this Regulation, on an individual basis with a quarterly frequency, where all of the following conditions are met:
the total exposure measure of the institution is equal to or exceeds EUR 125 000 000 000;
the institution is located in a participating Member State as referred to in Article 4 of Regulation (EU) No 806/2014;
the institution is not part of a group that is subject to consolidated supervision in accordance with Chapter 1, Title II, Part One of Regulation (EU) No 575/2013 (“standalone institution”).
3. By way of derogation from Article 3(1), point (b), the information referred to in paragraphs 1 and 2 of this Article shall be submitted by close of business on the following remittance dates: 1 July, 1 October, 2 January and 1 April.
4. By way of derogation from Article 4, the following shall apply with regard to the thresholds specified in paragraph 1, point (a), and paragraph 2, point (a), of this Article:
the EU parent institution, EU parent financial holding, EU parent mixed financial holding or standalone institution, as applicable, shall immediately start reporting the information in accordance with this Article where its leverage ratio exposure measure exceeds the specified threshold as of the end of the accounting year, and shall report this information at least for the end of that accounting year and the subsequent three quarterly reference dates;
the EU parent institution, EU parent financial holding, EU parent mixed financial holding or standalone institution, as applicable, shall immediately stop reporting the information in accordance with this Article where its leverage ratio exposure measure falls below the specified threshold as of the end of their accounting year.
Annex I is replaced by the text set out in Annex I to this Regulation;
Annex II is replaced by the text set out in Annex II to this Regulation;
Annex XVI is replaced by the text set out in Annex III to this Regulation;
Annex XVII is replaced by the text set out in Annex IV to this Regulation;
Annex XVIII is replaced by the text set out in Annex V to this Regulation;
Annex XIX is replaced by the text set out in Annex VI to this Regulation;
Annex XX is replaced by the text set out in Annex VII to this Regulation;
Annex XXI is replaced by the text set out in Annex VIII to this Regulation;
Annex XXII is replaced by the text set out in Annex IX to this Regulation;
Annex XXIII is replaced by the text set out in Annex X to this Regulation;
Annex XXVI is replaced by the text set out in Annex XI to this Regulation;
Annex XXVII is replaced by the text set out in Annex XII to this Regulation.