IT solutions referred to in Commission Implementing Regulation (UE) xxxx

This document provides overarching instructions on the IT solutions referred to Article 430 (7), first subparagraph, of Regulation (EU) No 575/2013 as amended by Regulation (EU) 2024/1623 of the European Parliament and of the Council[1], and in Commission Implementating Regulation (UE) XXX, including the templates and instructions that are applicable for each reporting requirement included in that Regulation.

The data point definition of the data point model and the validation formulae are provided in separate documents as part of the IT solutions made available on the EBA website.

This document does not absolve institutions from meeting their obligations under Commission Implementing Regulation (UE) xxxxx.

IT solution “Reporting on own funds and own funds requirements - 2024 - version 1

With regard to Article 5

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

1. Institutions shall submit information on the overview of own funds and own funds requirements as specified in Annex I, templates 1 to 5, in accordance with the instructions in Annex II, Part II, point 1.

2. Institutions shall submit information on credit risk and counterparty credit risk exposures treated under the standardised approach as specified in Annex I, template 7, in accordance with the instructions in Annex II, Part II, point 3.2.

3. Institutions shall submit information on credit risk and counterparty credit risk exposures treated under the internal ratings-based approach as specified in Annex I, templates 8.1 and 8.2, in accordance with the instructions in Annex II, Part II, point 3.3.

4. Institutions shall submit information on the geographical distribution of exposures by country, as well as aggregated exposures at a total level, as specified in Annex I, template 9, in accordance with the instructions in Annex II, Part II, point 3.4.

Institutions shall submit information specified in templates 9.1 and 9.2, and in particular information on the geographical distribution of exposures by country, where non-domestic original exposures in all non-domestic countries in all exposure classes, as reported in accordance with Annex I, template 4, row 0850, are equal to or higher than 10 % of total domestic and non-domestic original exposures as reported in accordance with Annex I, template 4, row 0860. Exposures shall be deemed to be domestic where they are exposures to counterparties located in the Member State where the institution is established.

5. Institutions shall submit information on counterparty credit risk as specified in Annex I, templates 34.01 to 34.05 and 34.08 to 34.10, in accordance with the instructions in Annex II, Part II, point 3.9.

6. Institutions applying the standardised approach or the internal model method for the calculation of counterparty credit risk exposures in accordance with Part Three, Title II, Chapter 6, Sections 3 and 6, of Regulation (EU) No 575/2013 shall submit information on counterparty credit risk as specified in Annex I, template 34.06, in accordance with the instructions in Annex II, Part II, point 3.9.7.

7. Institutions shall submit information on equity exposures treated under the internal ratings-based approach as specified in Annex I, templates 10.1 and 10.2, in accordance with the instructions in Annex II, Part II, point 3.5.

8. Institutions shall submit information on settlement risk as specified in Annex I, template 11, in accordance with the instructions in Annex II, Part II, point 3.6.

9. Institutions shall submit information on securitisation exposures as specified in Annex I, template 13.01, in accordance with the instructions in Annex II, Part II, point 3.7.

10. Institutions shall submit information on own funds requirements related to operational risk as specified in Annex I, template 16.01, in accordance with the instructions in Annex II, Part II, point 4.1.

11. Institutions shall submit information on own funds requirements relating to market risk as specified in Annex I, templates 18.1 to 24, in accordance with the instructions in Annex II, Part II, points 5.1 to 5.7.

12. Institutions shall submit information on own funds requirements relating to credit valuation adjustment risk as specified in Annex I, template 25, in accordance with the instructions in Annex II, Part II, point 5.8.

13. Institutions shall submit information on prudent valuation as specified in Annex I, template 32, in accordance with the instructions in Annex II, Part II, point 6, as follows:

(a)	all institutions shall submit the information specified in Annex I, template 32.1, in accordance with the instructions in Annex II, Part II, point 6;

(b)	institutions that apply the core approach in accordance with Commission Delegated Regulation (EU) 2016/101 (9) shall, in addition to information referred in point (a) of this paragraph, report the information specified in Annex I, template 32.2, in accordance with the instructions in Annex II, Part II, point 6;

(c)

institutions that apply the core approach in accordance with Commission Delegated Regulation (EU) 2016/101 and which exceed the threshold referred to in Article 4(1) of that Regulation shall, in addition to information referred in points (a) and (b) of this paragraph, report the information specified in Annex I, templates 32.3 and 32.4, in accordance with the instructions in Annex II, Part II, point 6.

For the purposes of this paragraph, the entry and exit criteria set out in Article 4 of Commission Implementing Regulation (UE) XXX shall not apply.

14. Institutions shall submit information on the prudential backstop for non-performing exposures (NPEs) as specified in Annex I, templates 35.01, 35.02 and 35.03, in accordance with the instructions in Annex II, Part II, point 8.

15. Institutions shall submit information on the size of their on- and off-balance sheet business subject to market risk, and on the size of their trading book as specified in Annex I, template 90, in accordance with the instructions set out in Annex II, Part II, section 9.1.

16. Institutions shall submit information on the composition of the trading book as specified in Annex I, template 90.5, in accordance with the instructions in Annex II, Part II, section 9.2.

By derogation from the first subparagraph, institutions that are eligible to apply the treatment set out in Article 94(2) of Regulation (EU) No 575/2013 shall be exempted from the obligation to submit the information specified in the first subparagraph.

Those institutions may report the information specified in the first subparagraph.

17. Institutions shall submit information on the reclassifications between the trading and non-trading books as specified in Annex I, template 24.1 in accordance with the instructions in Annex II, Part II, section 9.3.

18. Institutions shall submit information on the output floor, as specified in Annex I, template 10, in accordance with the instructions in Annex II, Part II, section 3.5a.

19. Institutions shall submit information on crypto assets specified in Annex I, template 36 in accordance with the instructions in Annex II, Part II, section 10.

20. Until the date of application of the use of the alternative approaches set out in Part Three, Title IV, Chapters 1a and 1b of Regulation (EU) No 575/2013 for the purposes of actually calculating the own funds requirements referred to in Article 92(4), points (b)(i) and (c), and Article 92(5), points (b) and (c), of that Regulation, institutions shall submit the information in accordance with Article 5(12) of Commission Implementing Regulation (EU) 2021/451.

With regard to Article 6

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

1. Institutions shall submit detailed information on securitisationsas specified in Annex I, templates 14 and 14.01, in accordance with the instructions in Annex II, Part II, point 3.8; except where they are part of a group in the same country in which they are subject to own funds requirements.

2. 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 Annex I, template 33, in accordance with the instructions in Annex II, Part II, point 7, and shall follow the instructions in Annex V regarding template 4 in Annex III or Annex IV, as applicable, to calculate the relevant values;

(b)

where the value reported for domestic exposures of non-derivative financial assets as defined in row 0010, column 0010 in Annex I, template 33 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 Annex I, template 33, in accordance with the instructions in Annex II, Part II, point 7, 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 33, in accordance with the instructions in Annex II, Part II, point 7, with exposures aggregated at:				---	---		(i)	total level; and					---	---		(ii)	domestic level.

3. Institutions shall submit information on material losses relating to operational risk. It shall be reported 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 Annex I, templates 17.01 and 17.02, in accordance with the instructions in Annex II, Part II, point 4.2;

(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 Annex I, templates 17.01 and 17.02, in accordance with the instructions in Annex II, Part II, point 4.2;

(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, in accordance with the instructions in Annex II, Part II, point 4.2, the following information:																				---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---		(i)	the information as specified in Annex I, template 17.01, column 0080 for the following rows:				---	---			- number of events (new events) (row 0910),					---	---			- gross loss amount (new events) (row 0920),					---	---			- number of events subject to loss adjustments (row 0930),					---	---			- loss adjustments relating to previous reporting periods (row 0940),					---	---			- maximum single loss (row 0950),					---	---			- sum of the five largest losses (row 0960),					---	---			- total direct loss recovery (except insurance and other risk transfer mechanisms) (row 0970),					---	---			- total recoveries from insurance and other risk transfer mechanisms (row 0980);						---	---		(ii)	the information as specified in Annex I, template 17.02.

(d)	institutions referred to in point (c) may report the complete set of information specified in Annex I, templates 17.01 and 17.02, in accordance with the instructions in Annex II, Part II, point 4.2;

(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 Annex I, templates 17.01 and 17.02, in accordance with the instructions in Annex II, Part II, point 4.2;

(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 Annex I, templates 17.01 and 17.02, in accordance with the instructions in Annex II, Part II, point 4.2.

4. Institutions applying the simplified standardised approach or the original exposure method for the calculation of counterparty credit risk exposures in accordance with Part Three, Title II, Chapter 6, Sections 4 and 5 Regulation (EU) No 575/2013 shall submit the information on counterparty credit risk for their top twenty counterparties as specified in Annex I, template 34.06, in accordance with the instructions in Annex II, Part II, point 3.9.7.

With regard to Article 7

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

Institutions shall submit the information specified in:

(a)	Articles 5 and 6 of Commission Implementing Regulation (UE) XXX on a consolidated basis; and

(b)	template 6 of Annex I, in accordance with the instructions provided in Annex II, Part II, point 2 regarding entities included in the scope of consolidation.

With regard to Article8

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

1. Institutions shall submit the information on credit risk and counterparty credit risk, as specified in Annex I, templates 8.3, 8.4, 8.5, 8.5.1, 8.6, 8.7 and 34.11, with the same frequency and on the same basis, following the instructions in Annex II, Part II, points 3.3 and 3.9.12.

2. Institutions shall submit the information on counterparty credit risk, as specified in Annex I, template 34.07, with the same frequency and on the same basis, following the instructions in Annex II, Part II, point 3.9.8.

With regard to Article 9

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

1. Investment firms shall submit the information on the overview of own funds and own funds requirements specified in Annex I, templates 1 to 5, in accordance with the instructions in Annex II, Part II, point 1, with a quarterly frequency.

2. Investment firms shall submit the information referred to in Article 5, paragraphs (1) to (5) and paragraphs (8) to (13), and Article 6(2) of Commission Implementing Regulation (UE) XXX with the frequency laid down in those Articles.

With regard to Article 10

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

1. Investment firms shall submit the following information on a consolidated basis:

(a)	the information on own funds and on own funds requirements as specified in Annex I, templates 1 to 5, in accordance with the instructions in Annex II, Part II, point 1, 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 Annex I, template 6, in accordance with the instructions in Annex II, Part II, point 2, with a semi-annual frequency.

2. Investment firms shall submit the following information on a consolidated basis:

(a)	the information specified in Article 5, paragraphs (1) to (5) and paragraphs (8) to (13) Article 6(2) of Commission Implementing Regulation (UE) XXX with the frequency laid down in those Articles;

(b)	the information regarding entities included in the scope of consolidation specified in Annex I, template 6, in accordance with the instructions in Annex II, Part II, point 2, with a semi-annual frequency.

IT solution “Reporting on Financial information related to IFRS – 2024 – version 1

With regard to 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

1. Institutions shall submit the information as specified in Annex III on a consolidated basis, in accordance with the instructions in Annex V.

2. The information referred to in paragraph 1 shall be submitted as follows:

(a)	the information specified in Annex III, Part 1, with a quarterly frequency;

(b)	the information specified in Annex III, Part 3, with a semi-annual frequency;

(c)	the information specified in Annex III, Part 4, with the exception of the information specified in template 47, with an annual frequency;

(d)	the information specified in Annex III, Part 2, template 20, with a quarterly frequency where the institution exceeds the threshold laid down in Article 5(4) of Commission Implementing Regulation (UE) XXX, the second subparagraph;

(e)	the information specified in Annex III, Part 2, template 21, 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 Annex III, Part 1,template 1.1;

(f)	the information specified in Annex III, Part 2, template 22, 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 Annex III, Part 1, template 2;

(g)	the information specified in Annex III, Part 2, templates 23 to 26, 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 Annex III, Part 4, template 47, with an annual frequency where both of the conditions set out in point (g) of this paragraph are fulfilled.

For the purpose 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.

IT solution “Reporting on Financial information according to GAAP – 2024 – version 1”

With regard to Article 12

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

1. Institutions shall submit the financial information as specified in Annex IV on a consolidated basis, in accordance with the instructions in Annex V.

2. The information referred to in paragraph 1 shall be submitted as follows:

(a)	the information specified in Annex IV, Part 1, with a quarterly frequency;

(b)	the information specified in Annex IV, Part 3, with a semi-annual frequency;

(c)	the information specified in Annex IV, Part 4, with the exception of the information specified in template 47, with an annual frequency;

(d)	the information specified in Annex IV, Part 2, template 20, with a quarterly frequency where the institution exceeds the threshold laid down in Article 5(4) of Commission Implementing Regulation (UE) XXX, the second subparagraph;

(e)	the information specified in Annex IV, Part 2, template 21, 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 Annex IV, Part 1, template 1.1;

(f)	the information specified in Annex IV, Part 2, template 22, 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 Annex IV, Part 1, template 2;

(g)	the information specified in Annex IV, Part 2, templates 23 to 26, with a quarterly frequency where both of the following conditions are fulfilled:				---	---		(i)	the institution is not a small and non-complex;					---	---		(ii)	the institution’s ratio as specified in Article 11(2), point (g)(ii) of Commission Implementing Regulation (UE) XXX is equal to or higher than 5 %;

(h)	the information specified in Annex IV, Part 4, template 47, with an annual frequency where both of the conditions set out in point (g) of this paragraph are fulfilled.

IT solution “Reporting on information on losses stemming from lending collateralised by immovable property – 2024 – version 1”

With regard to Article 13

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

1. Institutions shall submit the information as specified in Annex VI, in accordance with the instructions in Annex VII on losses stemming from lending collateralised by immovable property on a consolidated basis with an annual frequency.

2. Institutions shall submit the information as specified in Annex VI, in accordance with the instructions in Annex VII, on losses stemming from lending collateralised by immovable property on an individual basis with an annual frequency.

3. Where an institution has a branch in another Member State, that branch shall submit to the competent authority of the host Member State the information specified in Annex VI, on losses stemming from lending collateralised by immovable property related to that branch, in accordance with the instructions in Annex VII, with an annual frequency.

IT solution “Reporting on large exposures - 2024 – version 1”

With regard to Article 14

Reporting on large exposures on an individual and a consolidated basis

1. Institutions shall submit the information as specified in Annex VIII, in accordance with the instructions in Annex IX, with a quarterly frequency.

2. In order to report information on the 20 largest exposures to clients or groups of connected clients in accordance with Article 394(1) of Regulation (EU) No 575/2013 on a consolidated basis, institutions subject to Part Three, Title II, Chapter 3 of Regulation (EU) No 575/2013 shall submit the information specified in Annex VIII, in accordance with the instructions in Annex IX, with a quarterly frequency.

3. In order to report information on exposures of a value greater than or equal to EUR 300 million but less than 10 % of the institution’s Tier 1 capital in accordance with Article 394(1) of Regulation (EU) No 575/2013 on a consolidated basis, institutions shall submit the information specified in Annex VIII, in accordance with the instructions in Annex IX, with a quarterly frequency.

4. In order to report information on the 10 largest exposures to institutions on a consolidated basis, and on the 10 largest exposures to shadow banking entities that carry out banking activities outside the regulated framework on a consolidated basis, in accordance with Article 394(2) of Regulation (EU) No 575/2013, institutions shall submit the information as specified in Annex VIII, in accordance with the instructions in Annex IX, with a quarterly frequency.

IT solution “Reporting on leverage ratio - 2024 - version 1”

With regard to Article 15

Reporting on leverage ratio on an individual and a consolidated basis

1. Institutions shall submit the information as specified in Annex X, in accordance with the instructions in Annex XI, with a quarterly frequency. Only large institutions shall submit template 48.00 of Annex X on information on leverage ratio volatility.

2. The information specified in Annex X, template 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.

3. In accordance with Article 15 of Commission Implementing Regulation (UE) XXX, institutions shall calculate the leverage ratio at the reporting reference date in accordance with Article 429 of Regulation (EU) No 575/2013.

4. Institutions shall report the additional information on leverage ratio referred to in Annex XI, Part II, point 13, where at least one of the following conditions is met:

(a)the derivative share referred to in Annex XI, Part II, point 5, is more than 1,5 %;

(b)the derivative share referred to in Annex XI, Part II, point 5, exceeds 2%.

If an institution meets only the point (a) condition, the entry and exit criteria of Article 4(3) of Commission Implementing Regulation (UE) XXX shall apply. If an institution meets both the point (a) and point (b) conditions, it shall start reporting that information for the reference date following the reporting reference date on which it exceeded the threshold.

5. Institutions for which the total notional value of derivatives as defined in Annex XI, Part II, point 8, exceeds EUR 10 000 million shall report the information referred to in Annex XI, Part II, point 13, even if their derivatives share does not fulfil the conditions set out in the previous paragraph.

For the purposes of this paragraph, the entry criteria of Article 4(3) of Commission Implementing Regulation (UE) XXX 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.

6. Institutions are required to report the information referred to in Annex XI, Part II, point 14, where at least one of the following conditions is met:

(a)	the credit derivatives volume referred to in Annex XI, Part II, point 9, is more than EUR 300 million;

(b)	the credit derivatives volume referred to in Annex XI, Part II, point 9, exceeds EUR 500 million.

If an institution meets only the point (a) condition, the entry and exit criteria of Article 4(3) of Commission Implementing Regulation (UE) XXX shall apply. If an institution meets both the point (a) and point (b) conditions, it shall start reporting that information for the reference date following the reporting reference date on which it exceeded the threshold.

IT solution “Reporting on the liquidity coverage requirement - 2024 - version 1”

With regard to Article 16

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

1. Institutions shall submit the information specified in Annex XXIV, in accordance with the instructions in Annex XXV, with a monthly frequency;

2. The information set out in Annex XXIV shall take into account the information submitted for the reference date and the information on the cash-flows of the institution over the following 30 calendar days.

IT solution “Reporting on stable funding - 2024 - version 1”

With regard to Article 17

Reporting on stable funding on an individual and a consolidated basis

Institutions shall submit the information specified in Annex XII, in accordance with the instructions in Annex XIII, with a quarterly frequency as follows:

(a)

small and non-complex institutions that have chosen to calculate their net stable funding ratio (NSFR) using the methodology set out in Part Six, Title IV, Chapters 6 and 7 of Regulation (EU) No 575/2013, with the prior permission of their competent authority in accordance with Article 428ai of that Regulation, shall submit templates 82 and 83 of Annex XII , in accordance with the instructions in Annex XIII;

(b)	institutions other than those referred to in point (a) shall submit templates 80 and 81 of Annex XII, in accordance with the instructions in Annex XIII;

(c)		all institutions shall submit template 84 of Annex XII, in accordance with the instructions in Annex XIII.

IT solution “Reporting on additional liquidity monitoring metrics - 2024 - version 1”

With regard to Article 18

Reporting on additional liquidity monitoring metrics on an individual and a consolidated basis

Institutions shall submit all of the following information:

(a)large institutions within the meaning of Article 4(1), point (146), of Regulation (EU) No 575/2013 shall submit with a monthly frequency the information set out in template 66.1 of Annex XXII in accordance with the instructions set out in Annex XXIII, templates 67, 68, 69 and 70 of Annex XVIII in accordance with the instructions set out in Annex XIX and template 71 of Annex XX in accordance with the instructions in Annex XXI;

(b)small and non-complex institution within the meaning of Article 4(1), point (145), of Regulation (EU) No 575/2013 shall submit with a quarterly frequency the information set out in template 66.1 in Annex XXII in accordance with the instructions set out in Annex XXIII, template 67 of Annex XVIII in accordance with the instructions set out in Annex XIX and template 71 of Annex XX in accordance with the instructions set out in Annex XXI;

(c)institutions that do not fall withing the scope of points (a) and (b) shall submit with a monthly frequency the information set out in template 66.1 of Annex XXII in accordance with the instructions set out in Annex XXIII, templates 67, 68 and 69 of Annex XVIII in accordance with the instructions set out in Annex XIX and template 71 of Annex XX in accordance with the instructions set out in Annex XXI.

IT solution named “Reporting on asset encumbrance - 2024 - version 1”

With regard to Article 19

Reporting on asset encumbrance on an individual and a consolidated basis

1. Institutions shall submit the information specified in Annex XVI, in accordance with the instructions set out in Annex XVII.

2. The information referred to in paragraph 1 shall be submitted with the following frequency:

(a)	the information specified in Annex XVI, Parts A, B and D, with a quarterly frequency;

(b)	the information specified in Annex XVI, Part C, with an annual frequency;

(c)	the information specified in Annex XVI, Part E, with a semi-annual frequency.

3. The information referred to in paragraph 1 shall be submitted as follows:

(a)	institutions shall submit the information specified in Annex XVI, Part A;

(b)	large institutions shall submit the information specified in Annex XVI, Parts B, C and E;
(c)	institutions that are neither large institutions nor small and non-complex institutions shall submit the information specified in Annex XVI, Parts B, C and E, where the asset encumbrance level of the institution, as calculated in accordance with Annex XVII, point 1.6, sub-point 9, is equal to or above 15 %;
(d)	institutions shall report the information specified in Annex XVI, Part D, only where they issue bonds referred to in Article 52(4), first subparagraph, of Directive 2009/65/EC of the European Parliament and of the Council and of the Council (11).

IT solution named “Reporting for the purposes of identifying G-SIIs and assigning G-SII buffer rates - 2024 - version 1”

With regard to Article 20

Supplementary reporting for the purposes of identifying G-SIIs and assigning G-SII buffer rates

When reporting supplementary information in accordance with Article 20 of Commission Implementing Regulation (UE) XXX, for the purposes of identifying G-SIIs and assigning G-SII buffer rates under Article 131 of Directive 2013/36/EU, institutions subject to the reporting requirements in accordance with Article 20 of Commission Implementing Regulation (UE) XXX shall submit the information set out in that Article as specified in Annex XXVI, in accordance with the instructions in Annex XXVII.

IT solution named “Reporting on interest rate risk in the banking book - 2024 - version 1”

With regard to Article 20a

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

Institutions shall submit the information specified in Annex XXVIII in accordance with the instructions in Annex XXIX as follows:

(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.’

1. Regulation (EU) 2024/1623 of the European Parliament and of the Council amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor. ↑