Institutions that report information on interest rate risk in the banking book in accordance with Article 84(5), Article 84(6) and Article 98(5a) of Directive 2013/36/EU on both an individual and a consolidated basis shall submit the information referred to in those Articles as specified in Section 12 – ‘Reporting on interest rate risk in the banking book’ of Annex I to this Regulation with the following frequency:
(a)((a)) by all institutions: template J 01.00 of section 12 of Annex I with a quarterly frequency;
(b)((b)) by large institutions: templates J 02.00, J 05.00 and J 08.00 of section 12 of Annex I with a quarterly frequency;
(c)((c)) by institutions that are neither large institutions nor small and non-complex institutions: templates J 03.00 and J 06.00 of section 12 of Annex I with a quarterly frequency;
(d)((d)) by small and non-complex institutions: templates J 04.00 and J 07.00 of section 12 of Annex I with a quarterly frequency;
(e)((e)) by institutions that are neither large institutions nor small and non-complex institutions and by small and non-complex institutions: template J 09.00 of section 12 of Annex I with quarterly frequency;
(f)((f)) by large institutions: templates J 10.01 and J 10.02 of section 12 of Annex I with an annual frequency;
(g)((g)) by institutions that are neither large institutions nor small and non-complex institutions and by small and non-complex institutions: templates J 11.01 and J 11.02 of section 12 of Annex I with an annual frequency.