1. European
  2. Legislation (EU)
  3. EU Regulations
  4. 2014
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  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)
  2. Chapter 3 Format and Frequency of Reporting on Own Funds, Own Funds Requirements and Financial Information (arts. 5-11)
  3. Section 2 Format and frequency of reporting on financial information on a consolidated basis (arts. 9-11)
  4. 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
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 28 June 2021 - onwards
  Version 5 of 5    

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

Repealed from 28 June 2021

1. Where a competent authority has extended the reporting requirements of financial information on a consolidated basis to institutions established in a Member State in accordance with Article 99(6) Regulation (EU) No 575/2013, institutions shall submit the information specified in Annex IV on a consolidated basis, according to the instructions in Annex V and the information specified in Annex VIII on a consolidated basis, according to the instructions in Annex IX.

2. The information referred to in paragraph 1 shall be submitted according to the following specifications:

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

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

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

(d) the information specified in template 20 in Part 2 of Annex IV with a quarterly frequency in the manner prov

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