Commission Implementing Regulation (EU) 2024/855 Article 1: Reporting of interest rate risk in the banking book

Article 1 - Reporting of interest rate risk in the banking book

Article 1

Reporting of interest rate risk in the banking book

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Implementing Regulation (EU) 2021/451 is amended as follows:

((1))

the following Article 20a is inserted:

‘Article 20a

Reporting of interest rate risk in the banking book

In order to report information on their interest rate risk in the banking book in accordance with Article 430(1) of Regulation (EU) No 575/2013, institutions shall submit the information specified in Annex XXVIII on an individual and a consolidated basis, in accordance with the instructions laid down in Annex XXIX, with the following frequencies, depending on the nature of the reporting institutions:

((a))

template 1 with a quarterly frequency by all institutions;

((b))

templates 2, 5 and 8 with a quarterly frequency by large institutions;

((c))

templates 3 and 6 with quarterly frequency by institutions that are neither large institutions nor small and non-complex institutions;

((d))

templates 4 and 7 with a quarterly frequency by small and non-complex institutions;

((e))

template 9 with quarterly frequency by institutions that are neither large institutions nor small and non-complex institutions and by small and non-complex institutions;

((f))

template 10 with an annual frequency by large institutions;

((g))

template 11 with annual frequency by institutions that are neither large institutions nor small and non-complex institutions and by small and non-complex institutions.’;

((2))

the text in Annex I to this Regulation is added as Annex XXVIII;

((3))

the text in Annex II to this Regulation is added as Annex XXIX.