Prováděcí nařízení Komise (EU) 2021/763 ze dne 23. dubna 2021, kterým se stanoví prováděcí technické normy pro uplatňování nařízení Evropského parlamentu a Rady (EU) č. 575/2013 a směrnice Evropského parlamentu a Rady 2014/59/EU s ohledem na podávání zpráv pro účely dohledu a zveřejňování minimálních požadavků na kapitál a způsobilé závazky (Text s významem pro EHP)

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THE EUROPEAN COMMISSION,

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 648/2012OJ L 176, 27.6.2013, p. 1 . , and in particular the fifth subparagraph of Article 430(7) and the fifth subparagraph of Article 434a thereof,

Having regard to Directive 2014/59/EU of 15 May 2014 of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the CouncilOJ L 173, 12.6.2014, p. 190 . , and in particular Article 45i(5) and (6) thereof,

Entities subject to reporting requirements for the total loss-absorbing capacity (TLAC) and the minimum requirement for own funds and eligible liabilities (MREL) on an individual or consolidated basis (reporting entities) shall submit information to competent authorities and to resolution authorities as it stands on the following reporting reference dates:

(a) for quarterly reporting: 31 March, 30 June, 30 September and 31 December;

(b) for semi-annual reporting: 30 June and 31 December;

OJ L 176, 27.6.2013, p. 1 .

(1) The harmonised minimum level of the Total Loss-Absorbing Capacity (TLAC) Term Sheet (TLAC standard) for global systemically important institutions (G-SIIs) (the TLAC requirement) has been introduced into Union legislation by Regulation (EU) 2019/876 of the European Parliament and of the CouncilRegulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (OJ L 150, 7.6.2019, p. 1 ). amending Regulation (EU) No 575/2013. The institution-specific add-on for G-SIIs and the institution-specific requirement for non-G-SIIs, referred to as the minimum requirement for own funds and eligible liabilities (MREL), have been established through targeted amendments to Directive 2014/59/EU introduced by Directive (EU) 2019/879 of the European Parliament and of the CouncilDirective (EU) 2019/879 of the European Parliament and of the Council of 20 May 2019 amending Directive 2014/59/EU as regards the loss-absorbing and recapitalisation capacity of credit institutions and investment firms and Directive 98/26/EC (OJ L 150, 7.6.2019, p. 296 ). . Reporting and disclosure requirements for both TLAC standard and MREL are now included in Regulation (EU) No 575/2013 and Directive 2014/59/EU, respectively.

(2) As the TLAC standard and the MREL pursue the same objective of ensuring that institutions and entities established in the Union have sufficient loss-absorbing and recapitalisation capacity, the two requirements should be complementary elements of a common framework. It is therefore appropriate to establish a set of templates for the reporting and public disclosure of harmonised information on the requirement for own funds and eligible liabilities for G-SIIs and material subsidiaries of non-EU G-SIIs (TLAC) and the institution-specific MREL applicable to all institutions.

(3) Pursuant to Article 434a of Regulation (EU) No 575/2013, the draft implementing technical standards to be developed by the European Banking Authority (EBA) in order to establish uniform disclosure formats are to seek to maintain consistency of disclosure formats with international standards on disclosures in order to facilitate comparability of information. The Basel Committee on Banking Supervision (BCBS) published in December 2018 updated Pillar 3 disclosure requirements, including requirements on TLAC disclosures. The disclosure formats and associated instructions set out in this Regulation should therefore be consistent with those updated disclosure requirements of the BCBS.

(4) To ensure that compliance costs for institutions are not unreasonably increased and that data quality is maintained, reporting and disclosure obligations should be aligned in their substance to the maximum extent possible with each other, including in terms of their frequency. Moreover, an alignment of the implementing technical standards on reporting and disclosure obligations for TLAC and MREL is explicitly required by the third subparagraph of Article 45i(5) and the third subparagraph of Article 45i(6) of Directive 2014/59/EU. It is therefore appropriate to set out, in a single Regulation, standards applicable to both reporting and disclosure of TLAC and MREL. At the same time, the granularity and frequency of both reporting and disclosures should be adjusted as appropriate, having regard to the requirements set out in Regulation (EU) No 575/2013 and in Directive 2014/59/EU, respectively, and to the need to ensure that institutions meet those requirements at all times.

(5) Directive 2014/59/EU requires information on MREL to be reported to both competent and resolution authorities. Regulation (EU) No 575/2013 requires information on TLAC to be reported to competent authorities only. However, pursuant to Article 45d(1) of Directive 2014/59/EU, MREL of a resolution entity that is a G-SII or part of a G-SII consists of the TLAC requirement and any additional add-on. It is therefore appropriate to ensure that resolution authorities obtain information on TLAC from G-SIIs as part of their MREL reporting. This should be without prejudice to arrangements concluded by competent authorities and resolution authorities to minimise data flows.

(6) Article 45i(5) of Directive 2014/59/EU requires the draft implementing technical standards to be developed by EBA to specify a standardised way of providing information on the ranking of own funds and bail-inable liabilities applicable in national insolvency proceedings in each Member State, for reasons of comparability and legal certainty. Standardised information on insolvency hierarchies in each Member State, and timely updates thereof, should therefore be made available by the respective resolution authorities to institutions under their jurisdiction. That information should follow a standardised presentation of insolvency hierarchies.

(7) As regards bail-inable liabilities that are governed by the laws of a third country, Article 45i(5) of Directive 2014/59/EU also requires the draft implementing technical standards to be developed by EBA to specify a standardised way of providing information that indicates third countries whose laws govern such liabilities and, for each third country identified, whether such liabilities contain the contractual term recognising that they may be subject under that Directive to write down and conversion powers. Due to the need to further assess the level of granularity for the reporting of these elements, the related instructions and templates will be developed and submitted by EBA to the Commission separately in due time in order to enable both competent and resolution authorities to have access to this information on a regular basis. The absence of these limited additional elements will neither affect nor delay the application of the reporting requirements provided in this Regulation.

(8) Disclosing entities should take into account the relevant Guidelines issued by EBA when assessing whether information is material, proprietary or confidential in accordance with Article 432 of Regulation (EU) No 575/2013.

(9) The obligation to report and disclose information on TLAC laid down in point (b) of Article 430(1), Article 437a and point (h) of Article 447 of Regulation (EU) No 575/2013 has applied since 27 June 2019 , in accordance with the second subparagraph of Article 3(3) of Regulation (EU) 2019/876. Consequently, once this Regulation enters into force, G-SIIs and material subsidiaries of non-EU G-SIIs should immediately disclose information on TLAC using the templates and following the instructions laid down in this Regulation. In contrast, reporting on the TLAC requirement in accordance with this Regulation should start to apply only from 28 June 2021 , to provide institutions and competent authorities with sufficient time to implement the relevant requirements.

(10) In relation to MREL, the reporting obligations set out in Directive 2014/59/EU are to apply at the latest from 28 December 2020 . However, for the same reasons as for TLAC, all institutions should report information on MREL using the templates and following the instructions laid down in this Regulation from 28 June 2021 . In contrast, the date of application of MREL disclosure obligations should coincide with the end of the transition period pursuant to the third subparagraph of Article 45m(1) of Directive 2014/59/EU, i.e. on 1 January 2024 at the earliest.

(11) Given the need for institutions, competent authorities and resolution authorities to adapt their reporting and electronic systems to the requirements laid down in this Regulation, the quarterly reporting remittance date for data relating to the reference date 30 June 2021 should be 30 September 2021 at the latest.

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

(13) EBA has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the CouncilRegulation (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 ). ,

Reporting entities shall submit information to competent authorities and to resolution authorities by close of business of the following remittance dates:

(a) for quarterly reporting: 19 May, 18 August, 18 November and 18 February, with the exception of data relating to the reference date 30 June 2021 , for which the remittance date shall be 30 September 2021 at the latest;

(b) for semi-annual reporting: 18 August and 18 February;

Where the remittance day is a public holiday in the Member State of the competent authority or of the resolution authority to which the information referred to in paragraph 1 is to be submitted, or a Saturday or a Sunday, that information shall be submitted by close of business of the following working day.

Reporting entities may submit figures that have not received an external auditor’s opinion (unaudited figures). Where figures audited by an external auditor expressing an audit opinion (audited figures) deviate from submitted unaudited figures, reporting entities shall submit the revised, audited figures without undue delay.

Reporting entities shall submit any other corrections to competent authorities and to resolution authorities without undue delay.

OJ L 173, 12.6.2014, p. 190 .

Article 1 Article 1 Reporting reference dates

Article 2 Article 2 Remittance dates 1.Reporting entities shall submit information to competent authorities and to resolution authorities by close of business of the following remittance dates: (a) for quarterly reporting: 19 May, 18 August, 18 November and 18 February, with the exception of data relating to the reference date 30 June 2021 , for which the remittance date shall be 30 September 2021 at the latest;(b) for semi-annual reporting: 18 August and 18 February;(c) for annual reporting: 18 February. 2.Where the remittance day is a public holiday in the Member State of the competent authority or of the resolution authority to which the information referred to in paragraph 1 is to be submitted, or a Saturday or a Sunday, that information shall be submitted by close of business of the following working day. 3.Reporting entities may submit figures that have not received an external auditor’s opinion (unaudited figures). Where figures audited by an external auditor expressing an audit opinion (audited figures) deviate from submitted unaudited figures, reporting entities shall submit the revised, audited figures without undue delay. 4.Reporting entities shall submit any other corrections to competent authorities and to resolution authorities without undue delay.

Article 3 Article 3 Format and frequency of reporting by resolution entities on an individual basis 1.Resolution entities without subsidiaries subject to the requirements set out in Article 45 of Directive 2014/59/EU in accordance with Article 45e of that Directive shall submit to competent authorities and to resolution authorities information on an individual basis as follows: (a) information on key metrics as specified in column 0010 of template 1 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 1 of Part II of Annex II to this Regulation;(b) information on the composition of the own funds and eligible liabilities as specified in column 0010 of template 2 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.1 of Part II of Annex II to this Regulation;(c) information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation;(d) information on instruments governed by third-country law, as specified in template 7 of Annex I to this Regulation, shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation. 2.Resolution entities shall submit to competent authorities and to resolution authorities information on the breakdown of the own funds and liabilities by insolvency rank as specified in template 6 of Annex I on an individual basis with a quarterly frequency in accordance with the instructions in point 3.2 of Part II of Annex II. 3.In addition to the information referred to in paragraphs 1 and 2, resolution entities subject to the requirement set out in Article 92a of Regulation (EU) No 575/2013 on an individual basis in accordance with Article 6(1a) of that Regulation shall submit to resolution authorities and to competent authorities information on an individual basis as follows: (a) information on key metrics as specified in column 0020 of template 1 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 1 of Part II of Annex II to this Regulation;(b) information on the composition of the own funds and eligible liabilities as specified in columns 0020 and 0030 of template 2 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.1 of Part II of Annex II to this Regulation.

Article 4 Article 4 Format and frequency of reporting by resolution entities on a consolidated basis 1.Resolution entities subject to the requirements set out in Article 45 of Directive 2014/59/EU on a consolidated basis in accordance with Article 45e of that Directive shall submit to competent authorities and to resolution authorities information on a consolidated basis as follows: (a) information on key metrics as specified in column 0010 of template 1 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 1 of Part II of Annex II to this Regulation;(b) information on the composition of the own funds and eligible liabilities as specified in column 0010 of template 2 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.1 of Part II of Annex II to this Regulation;(c) information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation;(d) information on instruments governed by third-country law as specified in template 7 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation. 2.In addition to the information referred to in paragraph 1, resolution entities subject to the requirement set out in Article 92a of Regulation (EU) No 575/2013 on a consolidated basis in accordance with Article 11(3a) of that Regulation shall submit to competent authorities and to resolution authorities information on a consolidated basis as follows: (a) information on key metrics as specified in column 0020 of template 1 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 1 of Part II of Annex II to this Regulation;(b) information on the composition of the own funds and eligible liabilities as specified in columns 0020 and 0030 of template 2 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.1 of Part II of Annex II to this Regulation.

Article 5 Article 5 Format and frequency of reporting on an individual basis by entities that are not themselves resolution entities and by material subsidiaries of non-EU global systemically important institutions 1.Entities that are not themselves resolution entities and are subject to the requirements set out in Article 45 of Directive 2014/59/EU on an individual basis in accordance with Article 45f of that Directive shall submit to competent authorities and to resolution authorities information on an individual basis as follows: (a) information on the amount and composition of the own funds and eligible liabilities as specified in column 0010 of template 3 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation;(b) information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation;(c) information on instruments governed by third-country law, as specified in template 7 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation. 2.Entities that are not themselves resolution entities shall submit to competent authorities and to resolution authorities information on the breakdown of the own funds and liabilities by insolvency rank as specified in template 5 of Annex I on an individual basis with a quarterly frequency in accordance with the instructions in point 3.1 of Part II of Annex II. 3.In addition to the information referred to in paragraphs 1 and 2, entities that are material subsidiaries of non-EU global systemically important institutions (G-SIIs) and are subject to the requirement set out in Article 92b of Regulation (EU) No 575/2013 on an individual basis in accordance with Article 6(1a) of that Regulation shall submit to competent authorities and to resolution authorities information on the amount and composition of the own funds and eligible liabilities as specified in column 0020 of template 3 of Annex I to this Regulation on an individual basis with a quarterly frequency in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation.

Article 6 Article 6 Format and frequency of reporting on a consolidated basis by entities that are not themselves resolution entities and by material subsidiaries of non-EU global systemically important institutions 1.Entities that are not themselves resolution entities and that are subject to the requirements set out in Article 45 of Directive 2014/59/EU on a consolidated basis in accordance with Article 45f of that Directive shall submit to competent authorities and to resolution authorities information on a consolidated basis as follows: (a) information on the amount and composition of own funds and eligible liabilities as specified in column 0010 of template 3 of Annex I to this Regulation shall be reported in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation with a quarterly frequency;(b) information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation;(c) information on instruments governed by third-country law, as specified in template 7 of Annex I to this Regulation, shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation. 2.In addition to the information referred to in paragraph 1, entities that are material subsidiaries of non-EU G-SIIs and are subject to the requirement set out in Article 92b of Regulation (EU) No 575/2013 on a consolidated basis in accordance with Article 11(3a) of that Regulation shall submit to competent authorities and to resolution authorities information on the amount and composition of own funds and eligible liabilities as specified in column 0020 of template 3 of Annex I to this Regulation on a consolidated basis with a quarterly frequency in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation.

Article 7 Article 7 Data exchange formats and information associated with submissions 1.Reporting entities shall submit information in accordance with this Regulation in the data exchange formats and representations specified by their competent authorities or resolution authorities, and in accordance with the data point definitions included in the data point model and the validation rules laid down in Annex III to this Regulation. 2.When submitting information in accordance with this Regulation, reporting entities shall observe the following: (a) information that is not required or not applicable shall not be included in a data submission;(b) numerical values shall be submitted as follows:(i) data points of the data type Monetary shall be reported using a minimum precision equivalent to thousands of units;(ii) data points of the data type Percentage shall be expressed as per unit with a minimum precision equivalent to four decimals;(iii) data points of the data type Integer shall be reported using no decimals and a precision equivalent to units; (c) institutions shall be identified solely by their Legal Entity Identifier (LEI). Legal entities and counterparties other than institutions shall be identified by their LEI, where available. 3.Information submitted by reporting entities in accordance with this Regulation shall be accompanied by the following information: (a) reporting reference date and reference period;(b) reporting currency;(c) accounting standard;(d) LEI of the reporting institution;(e) scope of consolidation.

Article 8 Article 8 Standardised presentation of insolvency rankings 1.Resolution authorities shall compile information on the ranking of items in their national insolvency proceedings in the standardised format specified in Annex IV. They shall update that information when changes occur without undue delay. 2.Resolution authorities shall publish the information referred to in paragraph 1 in order to make it available to institutions subject to their supervision.

Article 9 Article 9 Frequency of disclosure and disclosure dates 1.Disclosures referred to in Article 10(1) shall be made on a quarterly basis. Disclosures referred to in Article 10(2) shall be made on a semi-annual basis. 2.Disclosures referred to in Articles 11(1) and 14(1) shall be made on a semi-annual basis. Disclosures referred to in Articles 11(2) and 14(2) shall be made annually. 3.Disclosures referred to in Article 12(1) shall be made on a quarterly basis. Disclosures referred to Article 12(2) shall be made on a semi-annual basis. 4.Disclosures referred to in Article 13(1) shall be made on a semi-annual basis. Disclosures referred to in Article 13(2) shall be made annually. 5.Disclosures referred to in Article 15 shall be made as follows: (a) on a semi-annual basis where the disclosing entity is a large institution;(b) on an annual basis where the disclosing entity is neither a large institution nor a small and non-complex institution. 6.For the purposes of public disclosure, disclosing entities shall observe the following: (a) annual disclosures shall be published on the same date as the date on which institutions publish their financial statements or as soon as possible thereafter;(b) semi-annual and quarterly disclosures shall be published on the same date as the date on which institutions publish their financial reports for the corresponding period, where applicable, or as soon as possible thereafter;(c) any delay between the date of publication of the disclosures required under this Title and the relevant financial statements shall be reasonable and, in any event, shall not exceed any timeframe set by the competent authorities pursuant to Article 106 of Directive 2013/36/EU of the European Parliament and of the CouncilDirective 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338 ). .

Article 10 Article 10 Disclosure of key metrics on own funds and eligible liabilities and the requirements for own funds and eligible liabilities by resolution entities 1.Entities identified as resolution entities that are a G-SII or part of a G-SII shall make the disclosures required in point (h) of Article 447 of Regulation (EU) No 575/2013 and in points (a) and (c) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU KM2 of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation. 2.Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosures required in points (a) and (c) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU KM2 of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

Article 11 Article 11 Disclosure of composition of own funds and eligible liabilities by resolution entities 1.Entities identified as resolution entities that are a G-SII or part of a G-SII shall make the disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013 and the disclosure on the composition of own funds and eligible liabilities required in point (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC1 of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation. 2.Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosure on the composition of own funds and eligible liabilities required in accordance with (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC1 of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

Article 12 Article 12 Disclosure of key metrics and internal loss-absorbing capacity by entities that are not themselves resolution entities 1.Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation: (a) disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013;(b) disclosures required in accordance with point (h) of Article 447 of Regulation (EU) No 575/2013;(c) disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU;(d) disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU. 2.Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation: (a) disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU;(b) disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.

Article 13 Article 13 Disclosure of creditor ranking by non-resolution entities 1.Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the disclosures on maturity profile and ranking in normal insolvency proceedings set out in points (a) and (b) of Article 437a of Regulation (EU) No 575/2013 and point (b) of Article 45i(3) of Directive 2014/59/EU, in accordance with the template EU TLAC2a of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation. 2.Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the disclosures on the maturity profile and ranking in normal insolvency proceedings set out in point (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC2b of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation. Entities referred to in the first subparagraph of this paragraph may choose to use template EU TLAC2a instead of EU TLAC2b to disclose information on the maturity profile and ranking in normal insolvency proceedings required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.

Article 14 Article 14 Disclosure of creditor ranking by resolution entities 1.Entities identified as resolution entities that are G-SIIs or part of a G-SII shall make the disclosures on maturity profile and ranking in normal insolvency proceedings set out in points (a) and (b) of Article 437a of Regulation (EU) No 575/2013 and point (b) of Article 45i(3) of Directive 2014/59/EU, in accordance with the template EU TLAC3a of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation. 2.Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosures on the maturity profile and ranking in normal insolvency proceedings set out in point (b) of Article 45i(3) of Directive 2014/59/EU, in accordance with the template EU TLAC3b of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation. Entities referred to in the first subparagraph of this paragraph may choose to use template EU TLAC3a instead of EU TLAC3b to disclose information on the maturity profile and ranking in normal insolvency proceedings required in accordance with point (b) of Article 45i(3) of Directive2014/59/EU.

Article 15 Article 15 Disclosure of main features of own funds and eligible liabilities

Article 16 Article 16 General rules on disclosure 1.Where disclosing entities may omit one or more of the disclosures in accordance with Article 432 of Regulation (EU) No 575/2013, the relevant rows or columns of the templates or tables laid down in this Regulation may be left empty and the numbering of subsequent rows or columns shall not be altered. 2.Disclosing entities shall clearly note in the relevant template or table the empty rows or columns and the reason of the omission of the relevant disclosure. 3.The qualitative narrative and any other necessary supplementary information accompanying quantitative disclosures in accordance with Article 431 of Regulation (EU) No 575/2013 shall be adequately clear and comprehensive, enabling users of information to understand the quantitative disclosures and shall be placed next to the templates, which they describe. 4.Disclosing entities shall observe the following regarding the disclosure of numerical values: (a) quantitative monetary data shall be disclosed using a minimum precision equivalent to millions of units;(b) quantitative data disclosed as Percentage shall be expressed as per unit with a minimum precision equivalent to four decimals. 5.Disclosing entities shall accompany the information disclosed by the following: (a) disclosure reference date and reference period;(b) disclosure currency;(c) name and, where relevant, Legal Entity Identifier (LEI) of the disclosing entity;(d) where relevant, accounting standard; and(e) where relevant, scope of consolidation.

Article 17 Article 17 Entry into force and application

Resolution entities without subsidiaries subject to the requirements set out in Article 45 of Directive 2014/59/EU in accordance with Article 45e of that Directive shall submit to competent authorities and to resolution authorities information on an individual basis as follows:

(a) information on key metrics as specified in column 0010 of template 1 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 1 of Part II of Annex II to this Regulation;

(b) information on the composition of the own funds and eligible liabilities as specified in column 0010 of template 2 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.1 of Part II of Annex II to this Regulation;

(c) information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation;

(d) information on instruments governed by third-country law, as specified in template 7 of Annex I to this Regulation, shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation.

Resolution entities shall submit to competent authorities and to resolution authorities information on the breakdown of the own funds and liabilities by insolvency rank as specified in template 6 of Annex I on an individual basis with a quarterly frequency in accordance with the instructions in point 3.2 of Part II of Annex II.

In addition to the information referred to in paragraphs 1 and 2, resolution entities subject to the requirement set out in Article 92a of Regulation (EU) No 575/2013 on an individual basis in accordance with Article 6(1a) of that Regulation shall submit to resolution authorities and to competent authorities information on an individual basis as follows:

(a) information on key metrics as specified in column 0020 of template 1 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 1 of Part II of Annex II to this Regulation;

(b) information on the composition of the own funds and eligible liabilities as specified in columns 0020 and 0030 of template 2 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.1 of Part II of Annex II to this Regulation.

Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (OJ L 150, 7.6.2019, p. 1 ).

Resolution entities subject to the requirements set out in Article 45 of Directive 2014/59/EU on a consolidated basis in accordance with Article 45e of that Directive shall submit to competent authorities and to resolution authorities information on a consolidated basis as follows:

(d) information on instruments governed by third-country law as specified in template 7 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation.

In addition to the information referred to in paragraph 1, resolution entities subject to the requirement set out in Article 92a of Regulation (EU) No 575/2013 on a consolidated basis in accordance with Article 11(3a) of that Regulation shall submit to competent authorities and to resolution authorities information on a consolidated basis as follows:

Directive (EU) 2019/879 of the European Parliament and of the Council of 20 May 2019 amending Directive 2014/59/EU as regards the loss-absorbing and recapitalisation capacity of credit institutions and investment firms and Directive 98/26/EC (OJ L 150, 7.6.2019, p. 296 ).

Entities that are not themselves resolution entities and are subject to the requirements set out in Article 45 of Directive 2014/59/EU on an individual basis in accordance with Article 45f of that Directive shall submit to competent authorities and to resolution authorities information on an individual basis as follows:

(a) information on the amount and composition of the own funds and eligible liabilities as specified in column 0010 of template 3 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation;

(b) information on the funding structure of eligible liabilities as specified in template 4 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 2.3 of Part II of Annex II to this Regulation;

(c) information on instruments governed by third-country law, as specified in template 7 of Annex I to this Regulation shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation.

Entities that are not themselves resolution entities shall submit to competent authorities and to resolution authorities information on the breakdown of the own funds and liabilities by insolvency rank as specified in template 5 of Annex I on an individual basis with a quarterly frequency in accordance with the instructions in point 3.1 of Part II of Annex II.

In addition to the information referred to in paragraphs 1 and 2, entities that are material subsidiaries of non-EU global systemically important institutions (G-SIIs) and are subject to the requirement set out in Article 92b of Regulation (EU) No 575/2013 on an individual basis in accordance with Article 6(1a) of that Regulation shall submit to competent authorities and to resolution authorities information on the amount and composition of the own funds and eligible liabilities as specified in column 0020 of template 3 of Annex I to this Regulation on an individual basis with a quarterly frequency in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation.

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 ).

Entities that are not themselves resolution entities and that are subject to the requirements set out in Article 45 of Directive 2014/59/EU on a consolidated basis in accordance with Article 45f of that Directive shall submit to competent authorities and to resolution authorities information on a consolidated basis as follows:

(a) information on the amount and composition of own funds and eligible liabilities as specified in column 0010 of template 3 of Annex I to this Regulation shall be reported in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation with a quarterly frequency;

(c) information on instruments governed by third-country law, as specified in template 7 of Annex I to this Regulation, shall be reported with a quarterly frequency in accordance with the instructions in point 4 of Part II of Annex II to this Regulation.

In addition to the information referred to in paragraph 1, entities that are material subsidiaries of non-EU G-SIIs and are subject to the requirement set out in Article 92b of Regulation (EU) No 575/2013 on a consolidated basis in accordance with Article 11(3a) of that Regulation shall submit to competent authorities and to resolution authorities information on the amount and composition of own funds and eligible liabilities as specified in column 0020 of template 3 of Annex I to this Regulation on a consolidated basis with a quarterly frequency in accordance with the instructions in point 2.2 of Part II of Annex II to this Regulation.

Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338 ).

Reporting entities shall submit information in accordance with this Regulation in the data exchange formats and representations specified by their competent authorities or resolution authorities, and in accordance with the data point definitions included in the data point model and the validation rules laid down in Annex III to this Regulation.

When submitting information in accordance with this Regulation, reporting entities shall observe the following:

(a) information that is not required or not applicable shall not be included in a data submission;

(b) numerical values shall be submitted as follows:(i) data points of the data type Monetary shall be reported using a minimum precision equivalent to thousands of units;(ii) data points of the data type Percentage shall be expressed as per unit with a minimum precision equivalent to four decimals;(iii) data points of the data type Integer shall be reported using no decimals and a precision equivalent to units;

(i) data points of the data type Monetary shall be reported using a minimum precision equivalent to thousands of units;

(ii) data points of the data type Percentage shall be expressed as per unit with a minimum precision equivalent to four decimals;

(iii) data points of the data type Integer shall be reported using no decimals and a precision equivalent to units;

(c) institutions shall be identified solely by their Legal Entity Identifier (LEI). Legal entities and counterparties other than institutions shall be identified by their LEI, where available.

Information submitted by reporting entities in accordance with this Regulation shall be accompanied by the following information:

(a) reporting reference date and reference period;

(b) reporting currency;

(d) LEI of the reporting institution;

(e) scope of consolidation.

Resolution authorities shall compile information on the ranking of items in their national insolvency proceedings in the standardised format specified in Annex IV. They shall update that information when changes occur without undue delay.

Resolution authorities shall publish the information referred to in paragraph 1 in order to make it available to institutions subject to their supervision.

Disclosures referred to in Article 10(1) shall be made on a quarterly basis. Disclosures referred to in Article 10(2) shall be made on a semi-annual basis.

Disclosures referred to in Articles 11(1) and 14(1) shall be made on a semi-annual basis. Disclosures referred to in Articles 11(2) and 14(2) shall be made annually.

Disclosures referred to in Article 12(1) shall be made on a quarterly basis. Disclosures referred to Article 12(2) shall be made on a semi-annual basis.

Disclosures referred to in Article 13(1) shall be made on a semi-annual basis. Disclosures referred to in Article 13(2) shall be made annually.

Disclosures referred to in Article 15 shall be made as follows:

(a) on a semi-annual basis where the disclosing entity is a large institution;

(b) on an annual basis where the disclosing entity is neither a large institution nor a small and non-complex institution.

For the purposes of public disclosure, disclosing entities shall observe the following:

(a) annual disclosures shall be published on the same date as the date on which institutions publish their financial statements or as soon as possible thereafter;

(b) semi-annual and quarterly disclosures shall be published on the same date as the date on which institutions publish their financial reports for the corresponding period, where applicable, or as soon as possible thereafter;

(c) any delay between the date of publication of the disclosures required under this Title and the relevant financial statements shall be reasonable and, in any event, shall not exceed any timeframe set by the competent authorities pursuant to Article 106 of Directive 2013/36/EU of the European Parliament and of the CouncilDirective 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338 ). .

Entities identified as resolution entities that are a G-SII or part of a G-SII shall make the disclosures required in point (h) of Article 447 of Regulation (EU) No 575/2013 and in points (a) and (c) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU KM2 of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosures required in points (a) and (c) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU KM2 of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

Entities identified as resolution entities that are a G-SII or part of a G-SII shall make the disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013 and the disclosure on the composition of own funds and eligible liabilities required in point (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC1 of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosure on the composition of own funds and eligible liabilities required in accordance with (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC1 of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:

(a) disclosures required in accordance with points (a), (c) and (d) of Article 437a of Regulation (EU) No 575/2013;

(b) disclosures required in accordance with point (h) of Article 447 of Regulation (EU) No 575/2013;

(d) disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.

Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the following disclosures in accordance with the template EU ILAC of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation:

(a) disclosures required in accordance with points (a) and (c) of Article 45i(3) of Directive 2014/59/EU;

(b) disclosures regarding the composition of own funds and eligible liabilities required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.

Entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the disclosures on maturity profile and ranking in normal insolvency proceedings set out in points (a) and (b) of Article 437a of Regulation (EU) No 575/2013 and point (b) of Article 45i(3) of Directive 2014/59/EU, in accordance with the template EU TLAC2a of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

Entities other than material subsidiaries of non-EU G-SIIs that are not themselves resolution entities shall make the disclosures on the maturity profile and ranking in normal insolvency proceedings set out in point (b) of Article 45i(3) of Directive 2014/59/EU in accordance with the template EU TLAC2b of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

Entities referred to in the first subparagraph of this paragraph may choose to use template EU TLAC2a instead of EU TLAC2b to disclose information on the maturity profile and ranking in normal insolvency proceedings required in accordance with point (b) of Article 45i(3) of Directive 2014/59/EU.

Entities identified as resolution entities that are G-SIIs or part of a G-SII shall make the disclosures on maturity profile and ranking in normal insolvency proceedings set out in points (a) and (b) of Article 437a of Regulation (EU) No 575/2013 and point (b) of Article 45i(3) of Directive 2014/59/EU, in accordance with the template EU TLAC3a of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

Entities identified as resolution entities that are neither G-SIIs nor part of a G-SII shall make the disclosures on the maturity profile and ranking in normal insolvency proceedings set out in point (b) of Article 45i(3) of Directive 2014/59/EU, in accordance with the template EU TLAC3b of Annex V to this Regulation and the relevant instructions set out in Annex VI to this Regulation.

Entities referred to in the first subparagraph of this paragraph may choose to use template EU TLAC3a instead of EU TLAC3b to disclose information on the maturity profile and ranking in normal insolvency proceedings required in accordance with point (b) of Article 45i(3) of Directive2014/59/EU.

Entities identified as resolution entities that are G-SIIs or part of a G-SII and entities that are material subsidiaries of non-EU G-SIIs and that are not themselves resolution entities shall make the disclosures set out in point (a) of Article 437a of Regulation (EU) No 575/2013, in accordance with the implementing act referred to in Article 434a of that Regulation.

Where disclosing entities may omit one or more of the disclosures in accordance with Article 432 of Regulation (EU) No 575/2013, the relevant rows or columns of the templates or tables laid down in this Regulation may be left empty and the numbering of subsequent rows or columns shall not be altered.

Disclosing entities shall clearly note in the relevant template or table the empty rows or columns and the reason of the omission of the relevant disclosure.

The qualitative narrative and any other necessary supplementary information accompanying quantitative disclosures in accordance with Article 431 of Regulation (EU) No 575/2013 shall be adequately clear and comprehensive, enabling users of information to understand the quantitative disclosures and shall be placed next to the templates, which they describe.

Disclosing entities shall observe the following regarding the disclosure of numerical values:

(a) quantitative monetary data shall be disclosed using a minimum precision equivalent to millions of units;

(b) quantitative data disclosed as Percentage shall be expressed as per unit with a minimum precision equivalent to four decimals.

Disclosing entities shall accompany the information disclosed by the following:

(a) disclosure reference date and reference period;

(b) disclosure currency;

(d) where relevant, accounting standard; and

(e) where relevant, scope of consolidation.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Title I shall apply from 28 June 2021 .

Title II shall apply as of 1 June 2021 as regards the disclosures in accordance with Article 437a and point (h) of Article 447 of Regulation (EU) No 575/2013, and as of the date of application of the disclosure requirements in accordance with the third subparagraph of Article 3(1) of Directive (EU) 2019/879, as regards the disclosures in accordance with Article 45i(3) of Directive 2014/59/EU.

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