Commission Implementing Regulation (EU) 2024/3117 Article 21: Reporting on interest rate risk in the banking book on both an individual and a consolidated basis

Article 21 - Reporting on interest rate risk in the banking book on both an individual and a consolidated basis

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Article 21

Reporting on interest rate risk in the banking book on both an individual and a consolidated basis

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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))

by all institutions: template J 01.00 of section 12 of Annex I with a quarterly frequency;

((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))

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))

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))

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))

by large institutions: templates J 10.01 and J 10.02 of section 12 of Annex I with an annual frequency;

((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.