Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451

Article 1

Submission of the information

This Regulation lays down uniform reporting formats, the frequency and dates of reporting for the reporting by institutions to their competent authorities in accordance with Article 415, paragraphs 3 and 3a, of Regulation (EU) No 575/2013, and Article 430, paragraphs 1 to 4, 7 and 9 of that Regulation.

Article 2

Reporting reference dates

Institutions shall submit the information referred to in Annex I to competent authorities as that information stands on the following reporting reference dates:

(a) monthly reporting: on the last day of each month;

(b) quarterly reporting: 31 March, 30 June, 30 September and 31 December;

(c) semi-annual reporting: 30 June and 31 December;

(d) annual reporting: 31 December.

Article 3

Reporting remittance dates

Institutions shall submit the information referred to in Annex I to the competent authorities by close of business on the following remittance dates:

(a) monthly reporting: 15th calendar day after the reporting reference date;

(b) quarterly reporting: 12 May, 11 August, 11 November and 11 February;

(c) semi-annual reporting: 11 August and 11 February;

(d) annual reporting: 11 February.

Article 4

Reporting thresholds – entry and exit criteria

By way of derogation from paragraph 3, institutions shall start reporting where they meet any of the following conditions in the 6 months preceding the reference date:

(a) the institution concerned has been authorised to commence its activities as a credit institution pursuant to Article 8 of Directive 2013/36/EU of the European Parliament and of the Council (¹);

(b) the institution is an investment firm that is subject to Regulation (EU) No 575/2013 by virtue of exceeding the threshold set out in Article 4(1), point (1)(b), of that Regulation or by virtue of a decision of the competent authority in accordance with Article 5 of Directive (EU) 2019/2034 of the European Parliament and of the Council (²);

(c) the institution is an entity that results from either the merger of at least two institutions or the split of an institution into at least two institutions.

For the institutions referred to in paragraph 4, the following shall apply in relation to their reporting that is subject to the thresholds set out in Article 4 for the first two reference dates:

(a) institutions that exceed the relevant threshold already on the first reference date shall report the information that is subject to that threshold both for the first and for the second reference dates;

(b) institutions that exceed the relevant threshold only on the second reference date, institutions shall report the information that is subject to that threshold on the second reference date.

Institutions that have fallen below the relevant thresholds referred to in points (a) and (b) on three consecutive reporting reference dates may stop reporting information subject to the threshold on the next reporting reference date.

Article 5

Reporting on own funds and own funds requirements on an individual basis – quarterly reporting

Article 6

Reporting on own funds and own funds requirements on an individual basis – semi-annual reporting

Institutions shall submit information on sovereign exposures as follows:

(a) where the aggregate carrying amount of financial assets from the counterparty sector ‘General governments’ is equal to or higher than 1 % of the sum of total carrying amount for ‘Debt securities’ and ‘Loans and advances’, institutions shall submit the information as specified in template C 33.00;

(b) where the value reported for domestic exposures of non-derivative financial assets as specified in row 0010, column 0010 in template C 33.00 is less than 90 % of the value reported for domestic and non-domestic exposures for the same data point, institutions that meet the condition referred to in point (a) shall submit the information as specified in template C 33.00, with a full country breakdown;

(c) institutions that meet the conditions referred to in point (a) and do not meet the condition referred in point (b) shall submit the information specified in template C 33.00, with exposures aggregated at: (i) total level; and (ii) domestic level.

Institutions shall submit information on material losses relating to operational risk as follows:

(a) institutions that calculate in December 2024 own funds requirements relating to operational risk in accordance with Part Three, Title III, Chapter 4, of Regulation (EU) No 575/2013 shall continue to report that information as specified in templates C 17.01 and C 17.02;

(b) large institutions that calculate in December 2024 own funds requirements relating to operational risk in accordance with Part Three, Title III, Chapter 3, of Regulation (EU) No 575/2013 shall continue to report that information as specified in templates C 17.01 and C 17.02;

(c) institutions other than large institutions that calculate in December 2024 own funds requirements relating to operational risk in accordance with Part Three, Title III, Chapter 3, of Regulation (EU) No 575/2013 shall continue to report the following information: (i) the information specified in template C 17.01, column 0080 for the following rows: (1) number of events (new events) (row 0910); (2) gross loss amount (new events) (row 0920); (3) number of events subject to loss adjustments (row 0930); (4) loss adjustments relating to previous reporting periods (row 0940); (5) maximum single loss (row 0950); (6) sum of the five largest losses (row 0960); (7) total direct loss recovery (except insurance and other risk transfer mechanisms) (row 0970); (8) total recoveries from insurance and other risk transfer mechanisms (row 0980); (ii) the information specified in template C 17.02;

(d) institutions as referred to in point (c) may report the complete set of information specified in templates C 17.01 and C 17.02;

(e) large institutions that calculate in December 2024 own funds requirements relating to operational risk in accordance with Part Three, Title III, Chapter 2, of Regulation (EU) No 575/2013 shall continue to report the information as specified in templates C 17.01 and C 17.02;

(f) institutions other than large institutions that calculate in December 2024 own funds requirements relating to operational risk in accordance with Part Three, Title III, Chapter 2, of Regulation (EU) No 575/2013 may continue to report the information as specified in templates C 17.01 and C 17.02.

Article 7

Reporting on own funds and own funds requirements on a consolidated basis

Institutions that report information on own funds and on own funds requirements as required by Article 430(1), point (a), of Regulation (EU) No 575/2013 on a consolidated basis shall submit that information as specified in Section 1 – ‘Reporting on own funds and own funds requirements’ of Annex I to this Regulation as follows:

(a) the information requirement laid down in Annex I that further specifies the reporting required pursuant to Articles 5 and 6 of this Regulation with the frequency specified therein;

(b) the information requirement laid down in Annex I that further specifies the reporting relating the group solvency regarding entities included in the scope of consolidation, with a semi-annual frequency;

(c) EU parent institutions shall report the information required in Annex I, template C 16.04 related to information on subsidiaries subject to the derogation provided for in Article 314(3) of Regulation (EU) No 575/2013, on a quarterly basis.

Article 8

Reporting on own funds and own funds requirements – additional reporting requirements on individual and consolidated basis

Article 9

Reporting on own funds and own funds requirements for investment firms that are subject to Articles 95 and 96 of Regulation (EU) No 575/2013 on an individual basis

Article 10

Reporting on own funds and own funds requirements for groups that consist only of investment firms that are subject to Articles 95 and 96 of Regulation (EU) No 575/2013 on a consolidated basis

Investment firms of groups that consist only of investment firms that apply the transitional provisions set out in Article 57(3) of Regulation (EU) 2019/2033 with reference to Article 95 of Regulation (EU) No 575/2013 shall, when they report information on own funds requirements as required by Article 430(1), point (a), of Regulation (EU) No 575/2013, on a consolidated basis, with the exception of information on the leverage ratio, submit the information as specified in Section 1 – ‘Reporting on own funds and own funds requirements’ of Annex I to this Regulation as follows:

(a) the information on own funds and on own funds requirements as specified in templates C 01.00 to C 05.02 of Section 1 of Annex I to this Regulation with a quarterly frequency;

(b) the information on own funds and on own funds requirements regarding entities included in the scope of consolidation, as specified in templates C 06.01 and C 06.02 of Section 1 of Annex I to this Regulation, with a semi-annual frequency.

Investment firms of groups that consist only of investment firms that apply the transitional provisions set out in Article 57(3) of Regulation (EU) 2019/2033 with reference to Article 96 of Regulation (EU) No 575/2013, shall, when they report information on own funds requirements, as required by Article 430(1), point (a), of Regulation (EU) No 575/2013, on a consolidated basis, submit the information as specified in section 1- ‘Reporting on own funds and own funds requirements’ of Annex I to this Regulation as follows:

(a) the information specified in Article 5, paragraphs (1) to (4) and Article 6(2) of this Regulation with the frequency laid down in those Articles;

(b) the information regarding entities included in the scope of consolidation as specified in templates C 06.01 and C 06.02 of Section 1 of Annex I to this Regulation with a semi-annual frequency.

Article 11

Reporting on financial information on a consolidated basis for institutions subject to Regulation (EC) No 1606/2002 of the European Parliament and of the Council (⁴)

Institutions that submit financial information on a consolidated basis in accordance with Article 430(3) or (4) of Regulation (EU) No 575/2013 shall submit that information as specified in Section 2 – ‘Reporting on Financial information according to IFRS’ of Annex I to this Regulation with the following frequency:

(a) the information specified in templates F 01.01 to F 19.00 of Section 2 in Annex I to this Regulation with a quarterly frequency;

(b) the information specified in templates F 30.01 to F 31.02 of Section 2 of Annex I to this Regulation with a semi-annual frequency;

(c) the information specified in templates F 40.01 to F 46.00 of Section 2 of Annex I to this Regulation with an annual frequency;

(d) the information specified in templates F 20.01 to F 20.07.1 of Section 2 of Annex I to this Regulation with a quarterly frequency where the institution exceeds the threshold laid down in Article 5(2), second subparagraph, of this Regulation;

(e) the information specified in template F 21.00 of Section 2 of Annex I to this Regulation with a quarterly frequency where tangible assets subject to operating leases are equal to or higher than 10 % of total tangible assets as reported in accordance with template F 01.01 of Section 2 of Annex I to this Regulation;

(f) the information specified in template F 22.01 and F 22.02 of Section 2 of Annex Ito this Regulation with a quarterly frequency where net fee and commission income is equal to or higher than 10 % of the sum of net fee and commission income and net interest income as reported in accordance with template F 02.00 of Section 2 of Annex I to this Regulation;

(g) the information specified in templates F 23.01 to 26.00 of Section 2 of Annex I to this Regulation, with a quarterly frequency where both of the following conditions are fulfilled: (i) the institution is not a small and non-complex institution; (ii) the ratio between the institution’s gross carrying amount of loans and advances that fall under Article 47a(3) of Regulation (EU) No 575/2013 and the total gross carrying amount of loans and advances that fall under Article 47a(1) of that Regulation is equal to or higher than 5 %;

(h) the information specified in template F 47.00 of Section 2 of Annex I to this Regulation with an annual frequency where both of the conditions set out in point (g) of this paragraph are fulfilled.

For the purposes of point (g)(ii), the ratio shall not include loans and advances classified as held for sale, cash balances at central banks, and other demand deposits in either the denominator or the numerator.

Article 12

Reporting on financial information on a consolidated basis for institutions applying national accounting frameworks

Where a competent authority has extended the reporting requirements on financial information to institutions established in a Member State in accordance with Article 430(4) of Regulation (EU) No 575/2013, institutions shall submit the financial information on a consolidated basis as specified in Section 3 – ‘Reporting on Financial information according to GAAP’ of Annex I to this Regulation with the following frequency:

(a) the information specified in templates F 01.01 to F 19.00 of Section 3 of Annex I to this Regulation with a quarterly frequency;

(b) the information specified in F 30.01 to F 31.02 of Section 3 of Annex I to this Regulation with a semi-annual frequency;

(c) the information specified in F 40.01 to F 46.00 of Section 3 of Annex I to this Regulation with an annual frequency;

(d) the information specified in templates F 20.01 to F 20.07.1 of Section 3 of Annex I to this Regulation with a quarterly frequency where the institution exceeds the threshold laid down in Article 5(2), second subparagraph, of this Regulation;

(e) the information specified in template F 21.00 of Section 3 of Annex I to this Regulation with a quarterly frequency where tangible assets subject to operating leases are equal to or higher than 10 % of total tangible assets as reported in accordance with template F 01.01 of Section 3 of Annex I to this Regulation;

(f) the information specified in template F 22.01 and F 22.02 of Section 3 of Annex I to this Regulation with a quarterly frequency where net fee and commission income is equal to or higher than 10 % of the sum of net fee and commission income and net interest income as reported in accordance with template F 02.00 of Section 3 of Annex I to this Regulation;

(g) the information specified in templates F 23.01 to 26.00 of Section 3 of Annex I to this Regulation with a quarterly frequency where both of the following conditions are fulfilled: (i) the institution is not a small or non-complex; (ii) the institution’s ratio as specified in Article 11(2), point (g)(ii), of this Regulation is equal to or higher than 5 %;

(h) the information specified in template F 47.00 of Section 3 of Annex I to this Regulation with an annual frequency where both of the conditions set out in point (g) of this paragraph are fulfilled.

Article 13

Reporting, in accordance with Article 430a(1) of Regulation (EU) No 575/2013, on an individual and a consolidated basis, on losses stemming from lending collateralised by immovable property

Article 14

Reporting on large exposures on both an individual and a consolidated basis

Institutions that report the information referred to in Article 394 of Regulation (EU) No 575/2013 on both an individual and a consolidated basis shall submit that information as specified in Section 5 – ‘Reporting on large exposures and concentration risk’ of Annex I to this Regulation with a quarterly frequency.

Article 15

Reporting on leverage ratio on both an individual and a consolidated basis

The information specified in template C 40.00, cell {r0410;c0010}on the total assets shall be reported only by:

(a) large institutions that either are G-SIIs or have issued securities that are admitted to trading on a regulated market with a semi-annual frequency;

(b) large institutions other than G-SIIs that are not listed institutions with an annual frequency;

(c) institutions other than large institutions and small and non-complex institutions that have issued securities that are admitted to trading on a regulated market with an annual frequency.

Institutions shall report the additional information on leverage ratio as specified in template C 40.00, cells {r0010;c0010}, {r0010;c0020}, {r0020;c0010}, {r0020;c0020}, {r0030;c0070}, {r0040;c0070}, {r0050;c0010}, {r0050;c0020}, {r0060;c0010}, {r0060;c0020}, and {r0060;c0070}, where at least one of the following conditions is met:

(a) the derivative share specified as the derivative exposure measure divided by the total exposure measure, is more than 1,5 %;

(b) the derivative share specified as the derivative exposure measure divided by the total exposure measure, exceeds 2 %.

Where an institution meets only the condition laid down in point (a) of the first subparagraph, the entry and exit criteria of Article 4(3) of this Regulation shall apply. An institution that meets the conditions laid down in both point (a) and point (b) of the first subparagraph shall start reporting information on leverage ratiofor the reference date following the reporting reference date on which it exceeded the threshold.

For the purposes of the first subparagraph paragraph, the entry criteria of Article 4(3) of this Regulation shall not apply. Institutions shall start reporting information from the next reporting reference date where they have exceeded the threshold on one reporting reference date.

Institutions shall report the information referred to in template C 40.00, cells {r0020;c0075}, {r0050;c0075} and {r0050;c0085}, where one of the following conditions is met:

(a) the credit derivatives volume specified in template C 40.00 as {r0020;c0070} + {r0050;c0070}, exceeds EUR 300 million;

(b) the credit derivatives volume specified in template C 40.00 as {r0020;c0070} + {r0050;c0070}, exceeds EUR 500 million.

Where an institution meets only the condition laid down in point (a) of the first subparagraph, the entry and exit criteria of Article 4(3) of this Regulation shall apply. An institution that meets the conditions laid down in both point (a) and point (b) of the first subparagraph shall start reporting that information for the reference date following the reporting reference date on which it exceeded the threshold.

Article 16

Reporting on the liquidity coverage on both an individual and a consolidated basis

Article 17