Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Published date: 28 June 2014
    Version 1 of 1    

Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (ITS on Supervisory Reporting) (Text with EEA relevance)

Recitals
Chapter 1 Subject Matter and Scope (art. 1)
Amended
Article 1 Subject matter and scope
Chapter 2 Reporting Reference and Remittance Dates and Reporting Thresholds (arts. 2-4)
Applicable
Article 2 Reporting reference dates
Applicable
Article 3 Reporting remittance dates
Applicable
Article 4 Reporting thresholds - entry and exit criteria
Chapter 3 Format and Frequency of Reporting on Own Funds, Own Funds Requirements and Financial Information (arts. 5-11)
Section 1 Format and frequency of reporting on own funds and own funds requirements (arts. 5-8)
Amended
Article 5 Format and frequency of reporting on own funds and on own funds requirements for institutions on an individual basis, except for investment firms subject to article 95 and 96 of Regulation (EU) No 575/2013
Applicable
Article 6 Format and frequency of reporting on own funds and own funds requirements on a consolidated basis, except for groups which only consist of investment firms subject to articles 95 and 96 of Regulation (EU) No 575/2013
Applicable
Article 7 Format and frequency of reporting on own funds and own funds requirements for investment firms subject to Articles 95 and 96 Regulation (EU) No 575/2013 on an individual basis
Applicable
Article 8 Format and frequency of reporting on own funds and own funds requirements for groups which only consist of investment firms subject to Article 95 and 96 Regulation (EU) No 575/2013 on a consolidated basis
Section 2 Format and frequency of reporting on financial information on a consolidated basis (arts. 9-11)
Amended
Article 9 Format and frequency of reporting on financial information for institutions subject to Article 4 of Regulation (EC) No 1606/2002 and other credit institutions applying Regulation (EC) No 1606/2002 on a consolidated basis
Applicable
Article 10 Format and frequency of reporting on f inancial information for credit institutions applying Regulation (EC) No 1606/2002 on a consolidated basis, by virtue of Article 99(3) Regulation (EU) No 575/2013
Applicable
Article 11 Format and frequency of reporting on financial information for institutions applying national accounting frameworks developed under Directive 86/635/EEC on a consolidated basis
Chapter 4 Format and Frequency of Specific Reporting Obligations on Losses Stemming From Lending Collateralised by Immovable Property According to Article 101 of Regulation (EU) No 575/2013 (art. 12)
Applicable
Article 12
Chapter 5 Format and Frequency of Reporting on Large Exposures on an Individual and a Consolidated Basis (art. 13)
Applicable
Article 13
Chapter 6 Format and Frequency of Reporting on Leverage Ratio on an Individual and a Consolidated Basis (art. 14)
Amended
Article 14
Chapter 7 Format and Frequency of Reporting on Liquidity and on Stable Funding on an Individual and a Consolidated Basis (arts. 15-16)
Amended
Article 15 Format and frequency of reporting on liquidity coverage requirement
Applicable
Article 16 Format and frequency of reporting on stable funding
Chapter 7a Format and Frequency of Reporting on Asset Encumbrance on an Individual and a Consolidated Basis (art. 16a)
Inserted
Article 16a Format and frequency of reporting on asset encumbrance on an individual and a consolidated basis
Chapter 7b Format and Frequency of Reporting on Additional Liquidity Monitoring Metrics on an Individual and a Consolidated Basic (art. 16b)
Amended
Article 16b Format and frequency of reporting on additional liquidity monitoring metrics on an individual and a consolidated basic
Chapter 8 It Solutions for the Submission of Data from Institutions to Competent Authorities (art. 17)
Amended
Article 17
Chapter 9 Transitional and Final Provisions (arts. 18-19)
Amended
Article 18 Transitional period
Amended
Article 19 Entry into Force
Amended
Annex I Reporting on Own Funds and Own Funds Requirements
Annex II Reporting on Own Funds and Own Funds Requirements
Amended
Annex II, Part I General Instructions
Amended
Annex II, Part II Template Related Instructions
Amended
Annex III Reporting Financial Information According to IFRS
Amended
Annex IV Reporting Financial Information According to National Accounting Frameworks
Annex V Reporting Financial Information
Amended
Annex V, Part 1 General Instructions
Amended
Annex V, Part 2 Template Related Instructions
Amended
Annex V, Part 3 Mapping of Exposure Classes and Counterparty Sectors
Applicable
Annex VI Reporting on Losses Stemming from Lending Collateralised by Immovable Property
Amended
Annex VII Instructions for the Reporting on Losses Stemming from Lending Collateralised by Immovable Property
Applicable
Annex VIII Templates for Reporting Large Exposures and Concentration Risk
Annex IX Instructions for Reporting Large Exposures and Concentration Risk
Amended
Annex IX, Part I General Instructions
In force
Annex IX, Part II Template Related Instructions
Amended
Annex X Reporting on Leverage
Annex XI Reporting on Leverage
Amended
Annex XI, Part I General Instructions
Amended
Annex XI, Part II Template Related Instructions
Applicable
Annex XII Reporting on Liquidity
Applicable
Annex XIII Reporting on Liquidity (Part 1 of 5: Liquid Assets)
Amended
Annex XIV Single Data Point Model
Amended
Annex XV Validation Rules
Amended
Annex XVI Reporting Templates on Asset Encumbrance Asset Encumbrance Templates
Amended
Annex XVII Reporting on Asset Encumbrance
Amended
Annex XVIII Additional Liquidity Monitoring Metrics under article 415(3)(b) of Regulation (EU) No 575/2013
Amended
Annex XIX Instructions for Completing the Additional Monitoring Tools Template of Annex XVIII
Amended
Annex XX Additional Liquidity Monitoring Metrics under article 415(3)(b) of Regulation (EU) No 575/2013
Amended
Annex XXI Instructions for Completing the Concentration of Counterbalancing Capacity Template (c. 71.00) of Annex XX
Amended
Annex XXII Reporting on AMM Maturity Ladder
Amended
Annex XXIII Instructions for completing the maturity ladder template of Annex XXII
Inserted
Annex XXIV Reporting on Liquidity
Inserted
Annex XXV Reporting on Liquidity (Part 1: Liquid Assets)
Done at