Implementing Regulation (EU) 2021/2284 is amended as follows:
in Article 2(1), the following second subparagraph is added:
‘By way of derogation from the first subparagraph, investment firms other than small and non-interconnected investment firms shall submit the information set out in template C 25.01 of Annex I to Commission Implementing Regulation (EU) 2024/3117 (^{11}) for any reference dates between January and April 2026 by 30 June 2026 at the latest.
in Article 5, paragraphs 2, 3 and 4 are replaced by the following:
‘2. Investment firms other than small and non-interconnected investment firms that determine the RtM K-factor requirement on the basis of K-NPR in accordance with Article 21(1) of Regulation (EU) 2019/2033 shall report with a quarterly frequency the information specified in templates C 18.00 to C 24.00 of Annex X to this Regulation in accordance with the instructions set out in Annex XI to this Regulation.
3. Investment firms other than small and non-interconnected investment firms that make use of the derogation laid down in Article 25(4) of Regulation (EU) 2019/2033 shall report with a quarterly frequency the information specified in template C 34.02 of Annex I to Implementing Regulation (EU) 2024/3117, with the exception of the information on the output floor, in accordance with the applicable instructions.
4. Investment firms other than small and non-interconnected investment firms that make use of the derogation laid down in Article 25(5), second subparagraph, of Regulation (EU) 2019/2033 shall report with a quarterly frequency the information specified in template C 25.01 of Annex I to Implementing Regulation (EU) 2024/3117 in accordance with the applicable instructions.’;
in Article 8, paragraph 1, point (b), point (i) is replaced by the following:
data points with the data type “Monetary” shall be reported using a minimum precision equivalent to ten thousands of units’;
the text in Annex I to this Regulation is added as Annex X;
the text in Annex II to this Regulation is added as Annex XI.