Version status: Repealed | Document consolidation status: Updated to reflect all known changes

Published date: 28 June 2014

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)
	Article 1 Subject matter and scope
	Chapter 2 Reporting Reference and Remittance Dates and Reporting Thresholds (arts. 2-4)
	Article 2 Reporting reference dates
	Article 3 Reporting remittance dates
	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)
	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
	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
	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
	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)
	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
	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
	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)
	Article 12
	Chapter 5 Format and Frequency of Reporting on Large Exposures on an Individual and a Consolidated Basis (art. 13)
	Article 13
	Chapter 6 Format and Frequency of Reporting on Leverage Ratio on an Individual and a Consolidated Basis (art. 14)
	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)
	Article 15 Format and frequency of reporting on liquidity coverage requirement
	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)
	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)
	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)
	Article 17
	Chapter 9 Transitional and Final Provisions (arts. 18-19)
	Article 18 Transitional period
	Article 19 Entry into Force
	Annex I Reporting on Own Funds and Own Funds Requirements
	Annex II Reporting on Own Funds and Own Funds Requirements
	Annex II, Part I General Instructions
	Annex II, Part II Template Related Instructions
	Annex III Reporting Financial Information According to IFRS
	Annex IV Reporting Financial Information According to National Accounting Frameworks
	Annex V Reporting Financial Information
	Annex V, Part 1 General Instructions
	Annex V, Part 2 Template Related Instructions
	Annex V, Part 3 Mapping of Exposure Classes and Counterparty Sectors
	Annex VI Reporting on Losses Stemming from Lending Collateralised by Immovable Property
	Annex VII Instructions for the Reporting on Losses Stemming from Lending Collateralised by Immovable Property
	Annex VIII Templates for Reporting Large Exposures and Concentration Risk
	Annex IX Instructions for Reporting Large Exposures and Concentration Risk
	Annex IX, Part I General Instructions
	Annex IX, Part II Template Related Instructions
	Annex X Reporting on Leverage
	Annex XI Reporting on Leverage
	Annex XI, Part I General Instructions
	Annex XI, Part II Template Related Instructions
	Annex XII Reporting on Liquidity
	Annex XIII Reporting on Liquidity (Part 1 of 5: Liquid Assets)
	Annex XIV Single Data Point Model
	Annex XV Validation Rules
	Annex XVI Reporting Templates on Asset Encumbrance Asset Encumbrance Templates
	Annex XVII Reporting on Asset Encumbrance
	Annex XVIII Additional Liquidity Monitoring Metrics under article 415(3)(b) of Regulation (EU) No 575/2013
	Annex XIX Instructions for Completing the Additional Monitoring Tools Template of Annex XVIII
	Annex XX Additional Liquidity Monitoring Metrics under article 415(3)(b) of Regulation (EU) No 575/2013
	Annex XXI Instructions for Completing the Concentration of Counterbalancing Capacity Template (c. 71.00) of Annex XX
	Annex XXII Reporting on AMM Maturity Ladder
	Annex XXIII Instructions for completing the maturity ladder template of Annex XXII
	Annex XXIV Reporting on Liquidity
	Annex XXV Reporting on Liquidity (Part 1: Liquid Assets)
	Done at