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Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance)

EU Regulation 2015/1278 · Adopted 9 July 2015 · Extends to United Kingdom

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Commission Implementing Regulation (EU) 2015/1278

of 9 July 2015

amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions

(Text with EEA relevance)

C1

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 575/2013 of 26 June 2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012f1 and in particular the fourth subparagraph of Article 99(5), the fourth subparagraph of Article 99(6), the third subparagraph of Article 101(4), the third subparagraph of Article 394(4), the fourth subparagraph of Article 415(3) and the third subparagraph of Article 430(2) thereof,

Whereas:

(1)

Commission Implementing Regulation (EU) No 680/2014f2 specifies the requirements according to which institutions are required to report information relevant to their compliance with Regulation (EU) No 575/2013. Given that the regulatory framework established by Regulation (EU) No 575/2013 is gradually being supplemented and amended in its non-essential elements by the adoption of regulatory technical standards, then Implementing Regulation (EU) No 680/2014 needs to be updated accordingly to reflect those rules; to provide further precision in the instructions and definitions used for the purposes of institutions' supervisory reporting.

(2)

In order to ensure a correct and uniform application of the requirements laid down in Implementing Regulation (EU) No 680/2014, further precision should be provided to the templates, instructions and definitions used for the purposes of supervisory reporting. Therefore, for reasons of legal clarity, it is appropriate to replace several templates of Annexes I, III and IV and to amend some of the instructions laid down in Annexes II, V, IX and XVII.

(3)

To provide institutions and competent authorities with adequate time to implement the amendments set out in this Regulation, it should apply from 1 June 2015.

(4)

This Regulation is based on the draft implementing technical standards submitted by the European Banking Authority (EBA) to the Commission.

(5)

Given that the necessary amendments to Implementing Regulation (EU) No 680/2014 do not involve significant changes in substantive terms, in accordance with the second subparagraph of Article 15(1) of Regulation (EU) No 1093/2010 of the European Parliament and of the Councilf3, the EBA has not conducted any open public consultation, considering that it would be disproportionate in relation to the scope and impact of the draft implementing technical standards concerned.

(6)

Implementing Regulation (EU) No 680/2014 should be amended accordingly,

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Modifications

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Regulation: power to modify conferred (11.7.2023) by Financial Services and Markets Act 2023 (c. 29), ss. 3, 86(3), Sch. 1 Pts. 1, 3; S.I. 2023/779, reg. 2(d)

Footnotes

f1

OJ L 176, 27.6.2013, p. 1.

f2

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 (OJ L 191, 28.6.2014, p. 1).

f3

Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Annex IAnnex I
  5. Annex IIAnnex II
  6. Annex III
  7. Balance Sheet Statement [Statement of Financial Position]
  8. 1.3Equity
  9. Breakdown of selected statement of profit or loss items
  10. 16.1Interest income and expenses by instrument and counterparty sector
  11. 16.2Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
  12. 16.3Gains or losses on financial assets and liabilities held for trading by instrument
  13. 16.4Gains or losses on financial assets and liabilities held for trading by risk
  14. 16.5Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
  15. 16.6Gains or losses from hedge accounting
  16. 16.7Impairment on financial and non-financial assets
  17. Geographical breakdown
  18. 20.1Geographical breakdown of assets by location of the activities
  19. 46Statement of changes in equity
  20. Annex IV
  21. Balance Sheet Statement [Statement of Financial Position]
  22. 1.3Equity
  23. Breakdown of selected statement of profit or loss items
  24. 16.1Interest income and expenses by instrument and counterparty sector
  25. 16.2Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
  26. 16.3Gains or losses on financial assets and liabilities held for trading by instrument
  27. 16.4Gains or losses on financial assets and liabilities held for trading by risk
  28. 16.5Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
  29. 16.6Gains or losses from hedge accounting
  30. 16.7Impairment on financial and non-financial assets
  31. Geographical breakdown
  32. 20.1Geographical breakdown of assets by location of the activities
  33. 46Statement of changes in equity
  34. Annex VAnnex V
  35. Annex VIAnnex VI
  36. Annex VIIAnnex VII