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►B REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK  
of 17 March 2015  
on reporting of supervisory financial information (ECB/2015/13)  
(OJ L 86, 31.3.2015, p. 13)  
Amended by:  
Official Journal  
No page  date  
►M1 Regulation (EU) 2017/1538 of the European Central Bank of 
25 August 2017  L 240  1  19.9.2017  
►M2 Regulation (EU) 2020/605 of the European Central Bank of 9 Apr il 
2020  L 145  1  7.5.2020  
►M3 Regulation (EU) 2021/943 of the European Central Bank of 14 Ma y 
2021  L 210  1  14.6.2021  
Corrected by:  
►C1 Corrigendum, OJ L 65, 8.3.2018, p. 48 (2017/1538)  02015R0534 — EN — 28.06.2021 — 003.001 — 1
02015R0534 — EN — 28.06.2021 — 003.001 — 2  
REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL 
BANK  
of 17 March 2015  
on reporting of supervisory financial information (ECB/2015/13)  
TITLE I  
SUBJECT MATTER AND DEFINITIONS  
▼M1 
Article 1  
Subject matter and general principles  
1. This Regulation lays down requirements concerning reporting of 
supervisory financial information to be submitted to NCAs by:  
(a) significant credit institutions applying international acco unting 
standards in accordance with Regulation (EC) No 1606/2002 for 
supervisory reporting on a consolidated basis pursuant to 
Article 24(2) of Regulation (EU) No 575/2013;  
(b) significant credit institutions, other than those referred to in point 
(a), which are subject to national accounting frameworks on a 
consolidated basis based on Directive 86/635/EEC;  
(c) significant credit institutions on an individual basis and significant 
branches;  
(d) significant credit institutions regarding subsidiaries esta blished in a 
non-participating Member State or a third country;  
(e) less significant credit institutions applying international  accounting 
standards in accordance with Regulation (EC) No 1606/2002 for 
supervisory reporting on a consolidated basis pursuant to 
Article 24(2) of Regulation (EU) No 575/2013;  
(f) less significant credit institutions, other than those refe rred to in 
point (e), which are subject to national accounting frameworks on 
a consolidated basis based on Directive 86/635/EEC;  
(g) less significant credit institutions on an individual basis  and less 
significant branches.  
2. As an exception to Articles 7 and 14, credit institutions th at have 
been given a waiver regarding the application of prudential req uirements 
on an individual basis, in accordance with Article 7 or 10 of R egulation 
(EU) No 575/2013, shall not be required to report supervisory f inancial 
information on an individual basis in accordance with this Regu lation. 
Where credit institutions do not report supervisory financial i nformation 
on an individual basis in accordance with this paragraph, NCAs shall 
submit to the ECB any template specified in Annex III or IV of  
►M3 Commission Implementing Regulation (EU) 2021/451 (  1 ) ◄ 
that they collect in relation to these credit institutions.  ▼B 
( 1 ) Commission Implementing Regulation (EU) 2021/451 of 17 Decemb er 2020 
laying down implementing technical standards for the applicatio n of Regu­
lation (EU) No 575/2013 of the European Parliament and of the C ouncil with 
regard to supervisory reporting of institutions and repealing I mplementing 
Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1).
 02015R0534 — EN — 28.06.2021 — 003.001 — 3  
3. Where competent authorities, including the ECB, require inst i­
tutions to comply with the obligations laid down in Parts Two t o 
Eight of Regulation (EU) No 575/2013 and in Title VII of Direct ive 
2013/36/EU on a sub-consolidated basis in accordance with Artic le 11(6) 
of Regulation (EU) No 575/2013, those institutions shall comply  also on 
a sub-consolidated basis with the requirements laid down in thi s Regu­
lation on a consolidated basis.  
▼M1 
3a. Where parent institutions apply an individual consolidation  
method in accordance with Article 9(1) of Regulation (EU) No 
575/2013, those institutions shall comply with the requirements  laid 
down in this Regulation on an individual basis applying only th e indi­
vidual consolidation method.  
4. NCAs and/or national central banks may use the data collecte d 
pursuant to this Regulation for any other tasks.  
5. This Regulation shall not affect the accounting standards ap plied 
by supervised entities in their consolidated accounts or annual  accounts, 
nor change the accounting standards applied for supervisory rep orting. 
As supervised entities apply different accounting standards, on ly 
information related to valuation rules, including methods for e stimation 
of credit risk losses, which exist under the relevant accountin g standards 
and are applied by the corresponding supervised entities on an indi­
vidual or consolidated basis shall be submitted. For these purp oses, 
specific reporting templates are provided for supervised entiti es 
applying national accounting frameworks based on Directive 
86/635/EEC. Data points within the templates which are not appl icable 
to the respective supervised entities do not have to be reporte d. 
6. Significant and less significant branches may submit the 
information that they are required to provide under this Regula tion to 
the relevant NCA through the credit institution by which they w ere 
established.  
▼B 
Article 2  
Definitions  
For the purposes of this Regulation, the definitions contained in Regu­
lation (EU) No 468/2014 (ECB/2014/17) shall apply, unless other wise 
provided, together with the following definitions:  
(1) ‘IAS’ and ‘IFRS’ mean ‘International Accounting Standards’ and 
‘International Financial Reporting Standards’, as mentioned in 
Article 2 of Regulation (EC) No 1606/2002;  
(2) ‘subsidiary’ means a subsidiary as defined in Article 4(1)( 16) of 
Regulation (EU) No 575/2013 and that is a credit institution 
within the meaning of Article 4(1)(1) of Regulation (EU) 
No 575/2013;  
▼M1 __________  
▼B 
(4) ‘consolidated basis’ means consolidated basis as defined in  
Article 4(1)(48) of Regulation (EU) No 575/2013;  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 4  
(5) ‘sub-consolidated basis’ means sub-consolidated basis as de fined in 
Article 4(1)(49) of Regulation (EU) No 575/2013;  
▼M1 
(6) ‘significant credit institution’ means a credit institution  which has 
the status of a significant supervised entity;  
(7) ‘less significant credit institution’ means a credit instit ution which 
does not have the status of a significant supervised entity;  
(8) ‘significant branch’ means a branch which has the status of  a  
significant supervised entity which is not part of a supervised  
group and is established in a participating Member State by a 
credit institution established in a non-participating Member St ate; 
(9) ‘less significant branch’ means a branch which does not hav e the 
status of a significant supervised entity which is not part of a 
supervised group and is established in a participating Member 
State by a credit institution established in a non-participatin g 
Member State.  
Article 3  
Change of status of a supervised entity  
1. For the purposes of this Regulation, a supervised entity sha ll be 
classified as significant 12 months after a decision as referre d to in 
Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has 
been notified to it. It shall report information in accordance with Title 
II of this Regulation as a significant supervised entity on the  first 
reporting reference date which occurs after it has been classif ied as 
significant.  
2. For the purposes of this Regulation, a supervised entity sha ll be 
classified as less significant when a decision as referred to i n 
Article 46(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has 
been notified to it. Thereafter, it shall start to report infor mation in 
accordance with Title III of this Regulation.  
TITLE II  
REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A 
CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY 
SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS  
CHAPTER I  
Reporting on a consolidated basis  
▼M3 
Article 4  
Format and frequency of reporting on a consolidated basis and 
reporting reference dates and remittance dates for significant 
credit institutions applying IFRS for supervisory reporting on a 
consolidated basis pursuant to Article 24(2) of Regulation (EU) 
No 575/2013  
In accordance with Article 430(4) of Regulation (EU) No 575/201 3, 
significant credit institutions applying IFRS under Regulation (EC) 
No 1606/2002 for supervisory reporting on a consolidated basis 
pursuant to Article 24(2) of Regulation (EU) No 575/2013 shall 
report supervisory financial information, as provided for in Ar ticle 11 
of Implementing Regulation (EU) 2021/451, on a consolidated bas is. ▼B
 02015R0534 — EN — 28.06.2021 — 003.001 — 5  
Article 5  
Format and frequency of reporting on a consolidated basis and 
reporting reference dates and remittance dates for significant 
credit institutions applying national accounting frameworks on a 
consolidated basis based on Directive 86/635/EEC  
In accordance with Article 430(9) of Regulation (EU) No 575/201 3, 
significant credit institutions other than those referred to in  Article 4, 
which are subject to national accounting frameworks on a consol idated 
basis based on Directive 86/635/EEC, shall report supervisory f inancial 
information on a consolidated basis as provided for in Article 12 of 
Implementing Regulation (EU) 2021/451.  
▼M1 
CHAPTER II  
Reporting on an individual basis  
Article 6  
Format and frequency of reporting on an individual basis for credit 
institutions which are not part of a significant supervised group and 
for significant branches  
1. Significant credit institutions applying IFRS under Regulati on 
(EC) No 1606/2002 either because they prepare their annual acco unts 
in conformity with the accounting standards referred to therein  or 
because they apply them for supervisory reporting pursuant to 
Article 24(2) of Regulation (EU) No 575/2013, and which are not  
part of a significant supervised group shall report supervisory  
financial information to the relevant NCA on an individual basi s. This 
shall also apply to significant branches.  
▼M3 
2. The supervisory financial reporting referred to in paragraph  1 shall 
include the information specified in Article 11 of Implementing  Regu­
lation (EU) 2021/451, including information specified in templa te 40.1 
of Annex III to that Regulation, and shall take place with the frequency 
specified in that Article.  
▼M1 
3. Significant credit institutions, other than those referred t o in 
paragraph 1, which are not part of a significant supervised gro up and 
are subject to national accounting frameworks based on Directiv e 
86/635/EEC shall report supervisory financial information to th e 
relevant NCA. This shall also apply to significant branches.  
▼M3 
4. The supervisory financial reporting referred to in paragraph  3 shall 
include the information specified in Article 12 of Implementing  Regu­
lation (EU) 2021/451, including information specified in templa te 40.1 
of Annex IV to that Regulation, and shall take place with the f requency 
specified in that Article.  
▼M1 
5. The information specified in paragraphs 2 and 4 above shall only 
include information related to:  
(a) assets, liabilities, equity, income and expenses that are r ecognised 
by the supervised entity under the applicable accounting standa rds; 
(b) off-balance sheet exposures and activities in which the sup ervised 
entity is involved;  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 6  
(c) transactions other than those specified in points (a) and ( b) 
performed by the supervised entity;  
(d) valuation rules, including methods for estimation of credit  risk 
losses, which exist under the applicable accounting standards a nd 
are applied by the supervised entity.  
6. NCAs may collect the information to be submitted to the ECB 
specified in paragraphs 2 and 4 as a part of a broader national  reporting 
framework which, in compliance with the relevant Union or natio nal 
law, includes additional supervisory financial information and also 
serves purposes other than supervisory purposes, such as statis tical 
purposes.  
7. As an exception to paragraphs 2 and 4, significant credit in sti­
tutions which are not part of a significant supervised group sh all report 
the information specified in templates 17.1, 17.2, and 17.3 in Annexes 
III and IV and in template 40.2 in Annexes III and IV to  ►M3 Im­
plementing Regulation (EU) 2021/451 ◄ only if they prepare 
consolidated financial statements.  
8. As an exception to paragraphs 2 and 4, significant branches shall 
not be required to report the information specified in template s 17.1, 
17.2, and 17.3 in Annexes III and IV and in templates 40.1 and 40.2 in 
Annexes III and IV to  ►M3 Implementing Regulation (EU) 
2021/451 ◄.  
Article 7  
Format and frequency of reporting on an individual basis for credit 
institutions which are part of a significant supervised group  
1. Significant credit institutions applying IFRS under Regulati on 
(EC) No 1606/2002 either because they prepare their annual acco unts 
in conformity with the accounting standards referred to therein , or 
because they apply them for supervisory reporting pursuant to 
Article 24(2) of Regulation (EU) No 575/2013, and which are par t of 
a significant supervised group shall report supervisory financi al 
information to the relevant NCA on an individual basis.  ►M3 Super­
visory financial reporting by these credit institutions shall t ake place 
with the frequency specified in Article 11 of Implementing Regu lation 
(EU) 2021/451 and shall include the common minimum information 
specified in Annex I. ◄  
▼B 
2. NCAs shall submit to the ECB any additional template specifi ed 
in Annex III of  ►M3 Implementing Regulation (EU) 2021/451 ◄ that 
the NCA collects. NCAs shall notify the ECB in advance of any s uch 
additional template that they intend to transmit.  
▼M1 
3. Significant credit institutions, other than those referred t o in 
paragraph 1, which are subject to national accounting framework s 
based on Directive 86/635/EEC and part of a significant supervi sed 
group shall report supervisory financial information to the rel evant 
NCA.  
▼M3 
4. The supervisory financial reporting referred to in paragraph  3 shall 
take place with the frequency specified in Article 12 of Implem enting 
Regulation (EU) 2021/451 and shall include the common minimum 
information specified in Annex I.  ▼M1
 02015R0534 — EN — 28.06.2021 — 003.001 — 7  
5. NCAs shall submit to the ECB any additional template specifi ed 
in Annex IV of  ►M3 Implementing Regulation (EU) 2021/451 ◄ that 
the NCA collects. NCAs shall notify the ECB in advance of any s uch 
additional template they intend to transmit.  
6. The information specified in paragraphs 1, 2, 4, and 5 shall  be 
reported as provided for in Article 6(5) of this Regulation.  
7. NCAs may collect the data to be submitted to the ECB specifi ed 
in paragraphs 1, 2, 4, and 5 as part of a broader national repo rting 
framework which, in compliance with the relevant Union or natio nal 
law, includes additional supervisory financial information and also 
serves purposes other than supervisory purposes, such as statis tical 
purposes.  
▼M1 
Article 8  
Reporting reference dates and remittance dates for significant credit 
institutions and significant branches  
1. The information concerning significant credit institutions a nd 
significant branches specified in Articles 6 and 7 shall have t he 
following reporting reference dates:  
(a) for quarterly reporting, 31 March, 30 June, 30 September an d 31 
December;  
(b) for semi-annual reporting, 30 June and 31 December;  
(c) for annual reporting, 31 December.  
2. Information referring to a period shall be reported cumulati vely 
from the first day of the calendar year to the reporting refere nce date.  
3. As an exception to paragraphs 1 and 2, where significant cre dit 
institutions are permitted to elaborate their annual accounts b ased on an 
accounting year that deviates from the calendar year, NCAs may adjust 
the reporting reference dates to the accounting year-end. The a djusted 
reporting reference dates shall be three, six, nine and 12 mont hs after 
the beginning of the accounting year. Information referring to a period 
shall be reported cumulatively from the first day of the accoun ting year 
to the reporting reference date.  
4. NCAs shall submit to the ECB the information concerning 
significant credit institutions and significant branches specif ied in 
Articles 6 and 7 by close of business on the following remittan ce dates:  
(a) for significant credit institutions which are not part of a  significant 
supervised group and significant branches, the 10th working day  
following the remittance dates referred to in Article 3 of  ►M3 Im­
plementing Regulation (EU) 2021/451 ◄;  
(b) for significant credit institutions which are part of a sig nificant 
supervised group, the 25th working day following the remittance  
dates referred to in Article 3 of  ►M3 Implementing Regulation 
(EU) 2021/451 ◄.  ▼B
 02015R0534 — EN — 28.06.2021 — 003.001 — 8  
5. NCAs shall decide when significant credit institutions and 
significant branches have to report supervisory financial infor mation 
in order for them to meet these deadlines.  
CHAPTER III  
Reporting by significant credit institutions in respect of subsidiaries 
established in a non-participating Member State or a third country  
Article 9  
Format and frequency of reporting by significant credit institutions 
in respect of subsidiaries established in a non-participating Member 
State or a third country  
1. Supervisory financial information in respect of subsidiaries  estab­
lished in a non-participating Member State or a third country s hall be 
reported in the following manner:  
(a) Significant credit institutions applying IFRS on a consolid ated basis 
in accordance with Regulation (EC) No 1606/2002, including thos e 
that apply them for supervisory reporting pursuant to Article 2 4(2) 
of Regulation (EU) No 575/2013, shall ensure that the superviso ry 
financial information specified in paragraph 1 of Annex II is 
submitted on an individual basis to the relevant NCA in respect  
of subsidiaries established in a non-participating Member State  or 
a third country.  ►M3 The supervisory financial reporting shall take 
place with the frequency specified in Article 11 of Implementin g 
Regulation (EU) 2021/451. ◄  
(b) Significant credit institutions, other than those referred to in point a, 
which are subject to national accounting frameworks on a 
consolidated basis based on Directive 86/635/EEC, shall ensure 
that the supervisory financial information specified in paragra ph 2 
of Annex II is submitted on an individual basis to the relevant  NCA 
in respect of subsidiaries established in a non-participating M ember 
State or a third country.  ►M3 The supervisory financial reporting 
shall take place with the frequency specified in Article 12 of Im­
plementing Regulation (EU) 2021/451. ◄  
1a. Where more than one credit institution within a supervised group 
applies prudential requirements on a consolidated basis, paragr aph 1 
shall apply only to the credit institution established in a par ticipating 
Member State and at the highest level of consolidation.  
2. As an exception to paragraph 1, financial information concer ning 
subsidiaries which have a total asset value of EUR 3 billion or  less shall 
not be reported. For this purpose, the total value of the asset s shall be 
determined on the basis of the prudential reporting in accordan ce with 
applicable law. If the total value of the assets cannot be dete rmined on 
the basis of the prudential reporting, it shall be determined o n the basis 
of the most recent audited annual accounts, and if those annual  accounts 
are not available, on the basis of the annual accounts prepared  in 
accordance with applicable national accounting laws.  
3. The information shall be reported in accordance with paragra ph 1 
from the next reporting reference date for quarterly reporting where the 
total value of the assets of a subsidiary exceeds EUR 3 billion  on four  ▼M1
 02015R0534 — EN — 28.06.2021 — 003.001 — 9  
consecutive reporting reference dates for quarterly reporting. Reporting 
in accordance with paragraph 1 is not required from the next re porting 
reference date for quarterly reporting where the total value of  the assets 
of a subsidiary is below or equal to EUR 3 billion on three con secutive 
reporting reference dates for quarterly reporting.  
Article 10  
Reporting reference dates and remittance dates for reporting by 
significant credit institutions in respect of subsidiaries established 
in a non-participating Member State or a third country  
1. The information specified in Article 9 shall be collected wi th the 
same reporting reference dates as supervisory financial informa tion 
concerning the related significant credit institutions reportin g on a 
consolidated basis. Information referring to a period shall be reported 
cumulatively from the first day of the accounting year used for  reporting 
financial information to the reporting reference date.  
2. NCAs shall submit to the ECB information concerning 
subsidiaries established in a non-participating Member State or  a third 
country as specified in Article 9 by close of business of the 2 5th 
working day following the remittance dates referred to in Artic le 3 of  
►M3 Implementing Regulation (EU) 2021/451 ◄.  
3. NCAs shall decide when credit institutions have to report su per­
visory financial information in order for them to meet this dea dline.  
TITLE III  
REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A 
CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS 
SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS  
CHAPTER I  
Reporting on a consolidated basis  
Article 11  
Format and frequency of reporting on a consolidated basis for less 
significant credit institutions  
1. Less significant credit institutions applying IFRS under Reg ulation 
(EC) No 1606/2002 for supervisory reporting on a consolidated b asis 
pursuant to Article 24(2) of Regulation (EU) No 575/2013 shall report 
supervisory financial information to the relevant NCA on a cons olidated 
basis.  
▼M3 
2. The supervisory financial reporting referred to in paragraph  1 shall 
take place with the frequency specified in Article 11 of Implem enting 
Regulation (EU) 2021/451 and shall include the common minimum 
information specified in paragraph 1 of Annex I.  
▼M1 
3. NCAs shall submit to the ECB any additional template specifi ed 
in Annex III of  ►M3 Implementing Regulation (EU) 2021/451 ◄ that 
the NCA collects. NCAs shall notify the ECB in advance of any s uch 
additional template they intend to transmit.  ▼M1
 02015R0534 — EN — 28.06.2021 — 003.001 — 10  
4. Less significant credit institutions, other than those refer red to in 
paragraph 1, which are subject to national accounting framework s on a 
consolidated basis based on Directive 86/635/EEC, shall report super­
visory financial information to the relevant NCA on a consolida ted 
basis.  ►M3 That supervisory financial reporting shall take place with 
the frequency specified in Article 12 of Implementing Regulatio n (EU) 
2021/451 and shall include the common minimum information speci fied 
in paragraph 2 of Annex I. ◄  
5. NCAs shall submit to the ECB any additional template specifi ed 
in Annex IV of  ►M3 Implementing Regulation (EU) 2021/451 ◄ that 
the NCA collects. NCAs shall notify the ECB in advance of any s uch 
additional template they intend to transmit.  
6. As an exception to paragraphs 4 and 5 supervisory financial 
reporting concerning less significant credit institutions the a ssets of 
which have a total value, on a consolidated basis, of EUR 3 bil lion 
or less shall include the information specified in Annex III, a s a 
common minimum, instead of the information specified in paragra ph 
4 of this Article. For this purpose, the total value of the ass ets of credit 
institutions, on a consolidated basis, shall be determined on t he basis of 
the prudential consolidated reporting in accordance with applic able law. 
If the total value of the assets cannot be determined on the ba sis of the 
prudential consolidated reporting, it shall be determined on th e basis of 
the most recent audited consolidated annual accounts, and if th ose 
annual accounts are not available, on the basis of the consolid ated 
annual accounts prepared in accordance with applicable national  
accounting laws.  
7. Less significant credit institutions shall start reporting i nformation 
in accordance with paragraphs 4 and 5 from the next reporting r eference 
date for quarterly reporting where the total value of the asset s of a less 
significant credit institution exceeds, on a consolidated basis , EUR 
3 billion, on four consecutive reporting reference dates for qu arterly 
reporting. Less significant credit institutions shall start rep orting 
information in accordance with paragraph 6 where the total valu e of 
the assets of a less significant credit institution is below or  equal to, on 
a consolidated basis, EUR 3 billion, on three consecutive repor ting 
reference dates for quarterly reporting.  
8. The information specified in paragraphs 2, 3, 4, 5, and 6 sh all be 
reported as provided for in Article 6(5) of this Regulation.  
9. NCAs may collect the information to be submitted to the ECB 
specified in paragraphs 2, 3, 4, 5, and 6 as part of a broader reporting 
framework which, in compliance with the relevant Union or natio nal 
law, includes additional supervisory financial information and also 
serves purposes other than supervisory purposes, such as statis tical 
purposes.  
Article 12  
Reporting reference dates and remittance dates for less significant 
credit institutions  
1. The information reported by less significant credit institut ions on a 
consolidated basis specified in Article 11 shall have the follo wing 
reporting reference dates:  
(a) for quarterly reporting, 31 March, 30 June, 30 September an d 31 
December;  ▼M1
 02015R0534 — EN — 28.06.2021 — 003.001 — 11  
(b) for semi-annual reporting, 30 June and 31 December;  
(c) for annual reporting, 31 December.  
2. Information referring to a period shall be reported cumulati vely 
from the first day of the calendar year to the reporting refere nce date.  
3. As an exception to paragraphs 1 and 2, where less significan t 
credit institutions are permitted by NCAs to report supervisory  
financial information on a consolidated basis based on an accou nting 
year that deviates from the calendar year, NCAs may adjust the 
reporting reference dates to the accounting year-end. The adjus ted 
reporting reference dates shall be three, six, nine and 12 mont hs after 
the beginning of the accounting year. Information referring to a period 
shall be reported cumulatively covering the period from the fir st day of 
the accounting year to the reporting reference date.  
4. NCAs shall submit to the ECB the information specified in 
Article 11 by close of business on the following remittance dat es: 
(a) for less significant credit institutions established in a p articipating 
Member State and reporting at the highest level of consolidatio n, 
the 25th working day following the remittance dates referred to  in 
Article 3 of  ►M3 Implementing Regulation (EU) 2021/451 ◄;  
(b) for less significant credit institutions reporting on a con solidated 
basis, other than those referred to in point (a), the 35  th working 
day following the remittance dates referred to in Article 3 of  
►M3 Implementing Regulation (EU) 2021/451 ◄.  
5. NCAs shall decide when credit institutions have to report su per­
visory financial information in order for them to meet these de adlines.  
CHAPTER II  
Reporting on an individual basis  
Article 13  
Format and frequency of reporting on an individual basis for less 
significant credit institutions which are not part of a supervised 
group and for less significant branches  
1. Less significant credit institutions applying IFRS under Reg ulation 
(EC) No 1606/2002 either because they prepare their annual acco unts in 
conformity with the accounting standards referred to therein, o r because 
they apply them for supervisory reporting pursuant to Article 2 4(2) of 
Regulation (EU) No 575/2013, and which are not part of a superv ised 
group shall report supervisory financial information to the rel evant NCA 
on an individual basis. This shall also apply to less significa nt branches.  
▼M3 
2. The supervisory financial reporting referred to in paragraph  1 shall 
take place with the frequency specified in Article 11 of Implem enting 
Regulation (EU) 2021/451 and shall include the common minimum 
information specified in paragraph 1 of Annex I.  ▼M1
 02015R0534 — EN — 28.06.2021 — 003.001 — 12  
3. NCAs shall submit to the ECB any additional template specifi ed 
in Annex III of  ►M3 Implementing Regulation (EU) 2021/451 ◄ that 
the NCA collects. NCAs shall notify the ECB in advance of any s uch 
additional template they intend to transmit.  
4. Less significant credit institutions, other than those refer red to in 
paragraph 1, which are subject to national accounting framework s based 
on Directive 86/635/EEC and which are not part of a supervised group 
shall report supervisory financial information to the relevant NCA. This 
shall also apply to less significant branches.  
▼M3 
5. The supervisory financial reporting referred to in paragraph  4 shall 
take place with the frequency specified in Article 12 of Implem enting 
Regulation (EU) 2021/451 and shall include the common minimum 
information specified in paragraph 2 of Annex I.  
▼M1 
6. NCAs shall submit to the ECB any additional template specifi ed 
in Annex IV of  ►M3 Implementing Regulation (EU) 2021/451 ◄ that 
the NCA collects. NCAs shall notify the ECB in advance of any s uch 
additional template they intend to transmit.  
7. Paragraphs 2, 3, 5 and 6 shall be subject to the following e xcep­
tions:  
(a) supervisory financial reporting concerning less significant  credit 
institutions the assets of which have a total value equal to or  less 
than EUR 3 billion shall include the information specified in A nnex 
III, as a common minimum, instead of the information specified in 
paragraphs 2, 3, 5 or 6;  
(b) a less significant branch shall not report supervisory fina ncial 
information if the total value of its assets is below or equal to 
EUR 3 billion.  
8. For the purposes of paragraph 7, the total value of the asse ts of the 
less significant credit institution and less significant branch  shall be 
determined on the basis of the prudential reporting in accordan ce with 
applicable law. If the total value of the assets of a less sign ificant credit 
institution cannot be determined on the basis of the prudential  reporting, 
it shall be determined on the basis of the most recent audited annual 
accounts, and if those annual accounts are not available, on th e basis of 
the annual accounts prepared in accordance with applicable nati onal 
accounting laws. If the total value of the assets of a less sig nificant 
branch cannot be determined on the basis of the prudential repo rting, it 
shall be determined on the basis of statistical data reported p ursuant to 
Regulation (EU) No 1071/2013 of the European Central Bank (  1 ). 
9. Less significant credit institutions and less significant br anches 
shall start reporting information in accordance with paragraphs  2, 3, 5 
and 6 from the next reporting reference date for quarterly repo rting 
where the total value of the assets of a less significant credi t institution 
or a less significant branch exceeds EUR 3 billion on four cons ecutive 
reporting reference dates for quarterly reporting. Less signifi cant credit  ▼M1 
( 1 ) Regulation (EU) No 1071/2013 of the European Central Bank of 
24 September 2013 concerning the balance sheet of the monetary financial 
institutions sector (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1).
 02015R0534 — EN — 28.06.2021 — 003.001 — 13  
institutions and less significant branches shall start reportin g information 
in accordance with paragraph 7 where the total value of the ass ets of a 
less significant credit institution or a less significant branc h is below or 
equal to EUR 3 billion on three consecutive reporting reference  dates 
for quarterly reporting.  
10. The information specified in paragraphs 2, 3, 5, 6, and 7 s hall be 
reported as provided for in Article 6(5) of this Regulation.  
11. NCAs may collect the information to be submitted to the ECB  
specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broade r national 
reporting framework which, in compliance with the relevant Unio n or 
national law, includes additional supervisory financial informa tion and 
also serves purposes other than supervisory purposes, such as s tatistical 
purposes.  
Article 14  
Format and frequency of reporting on an individual basis for credit 
institutions which are part of a less significant supervised group  
1. Less significant credit institutions applying IFRS under Reg ulation 
(EC) No 1606/2002 either because they prepare their annual acco unts in 
conformity with the accounting standards referred to therein, o r because 
they apply them for supervisory reporting pursuant to Article 2 4(2) of 
Regulation (EU) No 575/2013, and which are part of a less signi ficant 
supervised group shall report supervisory financial information  to the 
relevant NCA on an individual basis.  
▼M3 
2. The supervisory financial reporting referred to in paragraph  1 shall 
take place with the frequency specified in Article 11 of Implem enting 
Regulation (EU) 2021/451 and shall include the common minimum 
information specified in Annex II.  
▼M1 
3. NCAs shall submit to the ECB any additional template specifi ed 
in Annex III of  ►M3 Implementing Regulation (EU) 2021/451 ◄ that 
the NCA collects. NCAs shall notify the ECB in advance of any s uch 
additional template they intend to transmit.  
4. Less significant credit institutions, other than those refer red to in 
paragraph 1, which are subject to national accounting framework s based 
on Directive 86/635/EEC and part of a less significant supervis ed group 
shall report supervisory financial information to the relevant NCA.  
▼M3 
5. The supervisory financial reporting referred to in paragraph  4 shall 
take place with the frequency specified in Article 12 of Implem enting 
Regulation (EU) 2021/451 and shall include the common minimum 
information specified in Annex II.  
▼M1 
6. NCAs shall submit to the ECB any additional template specifi ed 
in Annex IV of  ►M3 Implementing Regulation (EU) 2021/451 ◄ that 
the NCA collects. NCAs shall notify the ECB in advance of any s uch 
additional template they intend to transmit.  
7. As an exception to paragraphs 2, 3, 5 and 6 supervisory fina ncial 
reporting by less significant credit institutions the assets of  which have a 
total value equal to or less than EUR 3 billion shall include t he 
information specified in Annex III. For this purpose, the total  value 
of the assets of the less significant credit institution shall be determined 
on the basis of the prudential reporting in accordance with app licable  ▼M1
 02015R0534 — EN — 28.06.2021 — 003.001 — 14  
law. If the total value of the assets of a less significant cre dit institution 
cannot be determined on the basis of the prudential reporting, it shall be 
determined on the basis of the most recent audited annual accou nts, and 
if those annual accounts are not available, on the basis of the  annual 
accounts prepared in accordance with applicable national accoun ting 
laws.  
8. Less significant credit institutions shall start reporting i nformation 
in accordance with paragraphs 2, 3, 5 and 6 from the next repor ting 
reference date for quarterly reporting where the total value of  the assets 
of a less significant credit institution exceeds EUR 3 billion on four 
consecutive reporting reference dates for quarterly reporting. Less 
significant credit institutions shall start reporting informati on in 
accordance with paragraph 7 where the total value of the assets  of a 
less significant credit institution is below or equal to EUR 3 billion on 
three consecutive reporting reference dates for quarterly repor ting. 
9. The information specified in paragraphs 2, 3, 5, 6 and 7 sha ll be 
reported as provided for in Article 6(5) of this Regulation.  
10. NCAs may collect the information to be submitted to the ECB  
specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broade r national 
reporting framework which, in compliance with the relevant Unio n or 
national law, includes additional supervisory financial informa tion and 
also serves purposes other than supervisory purposes, such as s tatistical 
purposes.  
Article 15  
Reporting reference dates and remittance dates for less significant 
credit institutions and less significant branches  
1. The information concerning less significant credit instituti ons and 
less significant branches specified in Articles 13 and 14 shall  have the 
following reporting reference dates:  
(a) for quarterly reporting, 31 March, 30 June, 30 September an d 31 
December;  
(b) for semi-annual reporting, 30 June and 31 December;  
(c) for annual reporting, 31 December.  
2. Information referring to a period shall be reported cumulati vely 
from the first day of the calendar year to the reporting refere nce date.  
3. As an exception to paragraphs 1 and 2, where less significan t 
credit institutions are permitted by NCAs to report their super visory 
financial information based on an accounting year that deviates  from 
the calendar year, NCAs may adjust the reporting reference date s to the 
accounting year-end. The adjusted reporting reference dates sha ll be 
three, six, nine and 12 months after the beginning of the accou nting 
year. Data referring to a period shall be reported cumulatively  from the 
first day of the accounting year to the reporting reference dat e. ▼M1
 02015R0534 — EN — 28.06.2021 — 003.001 — 15  
4. NCAs shall submit to the ECB the supervisory financial 
information concerning less significant credit institutions and  less 
significant branches specified in Articles 13 and 14 by close o f 
business on the following remittance dates:  
(a) for less significant credit institutions which are not part  of a supervised 
group and for less significant branches, the 25th working day 
following the remittance dates referred to in  ►M3 Implementing 
Regulation (EU) 2021/451 ◄;  
(b) for less significant credit institutions which are part of a less 
significant supervised group, the 35th working day following th e 
remittance dates referred to in  ►M3 Implementing Regulation 
(EU) 2021/451 ◄.  
5. NCAs shall decide when less significant credit institutions and less 
significant branches have to report supervisory financial infor mation in 
order for them to meet these deadlines.  
▼B 
TITLE IV  
DATA QUALITY AND IT LANGUAGE  
Article 16  
Data quality checks  
NCAs shall monitor and ensure the quality and reliability of th e 
information submitted to the ECB. For these purposes, NCAs shal l 
follow the specifications in Articles 4 and 5 of Decision ECB/2 014/29.  
▼M1 
Article 17  
IT language for the transmission of information from national 
competent authorities to the ECB  
NCAs shall transmit the information specified in this Regulatio n in 
accordance with the relevant eXtensible Business Reporting Lang uage 
taxonomy in order to provide a uniform technical format for the  
exchange of data. For these purposes, NCAs shall follow the spe cifi­
cations set out in Article 6 of Decision ECB/2014/29.  
▼B 
TITLE V  
TRANSITIONAL AND FINAL PROVISIONS  
▼M1 __________  
Article 19  
Transitional provisions  
1. If a less significant supervised entity becomes significant before 
1 January 2018 it shall be classified as a significant supervis ed entity for 
the purpose of this Regulation 18 months after a decision as re ferred to 
in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) h as 
been notified to it.  ▼M1
 02015R0534 — EN — 28.06.2021 — 003.001 — 16  
2. If the total value of the assets of a less significant super vised 
entity on an individual or consolidated basis exceeds EUR 3 bil lion 
before 1 January 2018 it shall start to report in accordance wi th the 
relevant provisions of this Regulation on the first reporting r eference 
date that occurs at least 18 months after the threshold has bee n 
exceeded.  
3. If the total value of the assets of a subsidiary established  in a non- 
participating Member State or a third country exceeds EUR 3 bil lion 
before 1 January 2018 the information shall be reported in acco rdance 
with Article 9(1) on the first reporting reference date that oc curs at least 
18 months after the threshold has been exceeded.  
▼B 
Article 20  
Final provision  
This Regulation shall enter into force on the day following tha t of its 
publication in the  Official Journal of the European Union . 
The Regulation shall be binding in its entirety and directly ap plicable in 
the Member States in accordance with the Treaties.  ▼M1
 02015R0534 — EN — 28.06.2021 — 003.001 — 17  
ANNEX I  
Simplified supervisory financial reporting  
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, 
as well as for supervised entities applying national accounting  frameworks 
based on Directive 86/635/EEC that are compatible with IFRS, ‘S implified 
supervisory financial reporting’ includes the templates from An nex III to 
Implementing Regulation (EU) 2021/451 listed in Table 1.  
2. For supervised entities applying national accounting framewo rks based on 
Directive 86/635/EEC other than those included in paragraph 1, ‘Simplified 
supervisory financial reporting’ includes the templates from An nex IV to 
Implementing Regulation (EU) 2021/451 listed in Table 2.  
2a. As an exception to paragraph 2, each NCA may decide that en tities referred 
to in paragraph 2 and established in its Member State report:  
(a) the information specified in template 9.1 or the informatio n specified in 
template 9.1.1 from Annex IV to Implementing Regulation (EU) 
2021/451;  
(b) the information specified in template 11.1 or the informati on specified in 
template 11.2 from Annex IV to Implementing Regulation (EU) 
2021/451;  
(c) the information specified in template 12.0 or the informati on specified in 
template 12.1 from Annex IV to Implementing Regulation (EU) 
2021/451; and  
(d) the information specified in template 16.3 or the informati on specified in 
template 16.4 from Annex IV to Implementing Regulation (EU) 
2021/451.  
3. The information in paragraphs 1 and 2 is reported in accorda nce with the 
instructions in Annex V to Implementing Regulation (EU) 2021/45 1. 
4. Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided  only for credit 
institutions reporting on a consolidated basis. Template 40.1 i n Tables 1 
and 2 is provided for credit institutions reporting on a consol idated basis 
and credit institutions that are not part of a group reporting on an individual 
basis.  
5. For the purpose of calculating the threshold mentioned in Pa rt 2 of Tables 1 
and 2 in this Annex, the second subparagraph of Article 5(5) of  Implemen­
ting Regulation (EU) 2021/451 applies.  
Table 1  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
PART 1 [QUARTERLY FREQUENCY]  
Balance Sheet Statement [Statement of Financial Position]  
1.1 Balance Sheet Statement: assets  
1.2 Balance Sheet Statement: liabilities  
1.3 Balance Sheet Statement: equity  
2 Statement of profit or loss  
Breakdown of financial assets by instrument and by 
counterparty sector  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 18  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
4.1 Breakdown of financial assets by instrument and by 
counterparty sector: financial assets held for trading  
4.2.1  Breakdown of financial assets by instrument and by 
counterparty sector: non-trading financial assets mandatorily 
at fair value through profit or loss  
4.2.2  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets designated at fair value 
through profit or loss  
4.3.1  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets at fair value through 
other comprehensive income  
4.4.1  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets at amortised cost  
4.5 Subordinated financial assets  
5.1 Loans and advances other than held for trading, trading or 
held for sale assets by product  
6.1 Breakdown of loans and advances other than held for 
trading, trading or held for sale assets to non-financial 
corporations by NACE codes  
Breakdown of financial liabilities  
8.1 Breakdown of financial liabilities by product and by 
counterparty sector  
8.2 Subordinated financial liabilities  
Loan commitments, financial guarantees and other commit ­
ments  
9.1.1  Off-balance sheet exposures: loan commitments, financial guar­
antees and other commitments given  
9.2 Loan commitments, financial guarantees and other 
commitments received  
10 Derivatives - Trading and economic hedges  
Hedge accounting  
11.1 Derivatives - Hedge accounting: Breakdown by type of risk 
and type of hedge  
Movements in allowances and provisions for credit losses  
12.1 Movements in allowances and provisions for credit losses  
Collateral and guarantees received  
13.1 Breakdown of collateral and guarantees by loans and advances 
other than held for trading  
13.2.1  Collateral obtained by taking possession during the period 
[held at the reference date]  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 19  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
13.3.1  Collateral obtained by taking possession accumulated  
14 Fair value hierarchy: financial instruments at fair value  
Breakdown of selected statement of profit or loss items  
16.1 Interest income and expenses by instrument and counterparty 
sector  
16.3 Gains or losses on financial assets and liabilities held for 
trading and trading financial assets and trading financial 
liabilities by instrument  
Reconciliation between accounting and CRR scope of 
consolidation: Balance Sheet  
17.1 Reconciliation between accounting and CRR scope of consoli­
dation: Assets  
17.2 Reconciliation between accounting and CRR scope of consoli­
dation: Off-balance sheet exposures - loan commitments, 
financial guarantees and other commitments given  
17.3 Reconciliation between accounting and CRR scope of consoli­
dation: Liabilities  
Information on performing and non-performing exposures  
18 Information on performing and non-performing exposures  
18.1 Inflows and outflows of non-performing exposures - loans and 
advances by counterparty sector  
18.2 Commercial Real Estate (CRE) loans and additional 
information on loans secured by immovable property  
19 Forborne exposures  
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY 
FREQUENCY OR NOT REPORTING]  
Geographical breakdown  
20.4 Geographical breakdown of assets by residence of the counter­
party  
20.5 Geographical breakdown of off-balance sheet exposures by 
residence of the counterparty  
20.6 Geographical breakdown of liabilities by residence of the 
counterparty  
PART 4 [ANNUAL]  
Group structure  
40.1 Group structure: ‘entity-by-entity’  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 20  
Table 2  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
PART 1 [QUARTERLY FREQUENCY]  
Balance Sheet Statement [Statement of Financial Position]  
1.1 Balance Sheet Statement: assets  
1.2 Balance Sheet Statement: liabilities  
1.3 Balance Sheet Statement: equity  
2 Statement of profit or loss  
Breakdown of financial assets by instrument and by 
counterparty sector  
4.1 Breakdown of financial assets by instrument and by 
counterparty sector: financial assets held for trading  
4.2.1  Breakdown of financial assets by instrument and by 
counterparty sector: non-trading financial assets mandatorily 
at fair value through profit or loss  
4.2.2  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets designated at fair value 
through profit or loss  
4.3.1  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets at fair value through 
other comprehensive income  
4.4.1  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets at amortised cost  
4.5 Subordinated financial assets  
4.6 Breakdown of financial assets by instrument and by 
counterparty sector: trading financial assets  
4.7 Breakdown of financial assets by instrument and by 
counterparty sector: non-trading non-derivative financial 
assets measured at fair value through profit or loss  
4.8 Breakdown of financial assets by instrument and by 
counterparty sector: non-trading non-derivative financial 
assets measured at fair value to equity  
4.9 Breakdown of financial assets by instrument and by 
counterparty sector: non-trading non-derivative financial 
assets measured at a cost-based method  
4.10 Breakdown of financial assets by instrument and by 
counterparty sector: other non-trading non-derivative financial  
assets  
5.1 Loans and advances other than held for trading, trading or 
held for sale assets by product  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 21  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
6.1 Breakdown of loans and advances other than held for 
trading, trading or held for sale assets to non-financial 
corporations by NACE codes  
Breakdown of financial liabilities  
8.1 Breakdown of financial liabilities by product and by 
counterparty sector  
8.2 Subordinated financial liabilities  
Loan commitments, financial guarantees and other commit ­
ments  
9.1 Off-balance sheet exposures under national GAAP: loan 
commitments, financial guarantees and other commitments 
given  
9.1.1  Off-balance sheet exposures: loan commitments, financial guar­
antees and other commitments given  
9.2 Loan commitments, financial guarantees and other 
commitments received  
10 Derivatives - Trading and economic hedges  
Hedge accounting  
11.1 Derivatives - Hedge accounting: Breakdown by type of risk 
and type of hedge  
11.2 Derivatives - Hedge accounting under national GAAP: 
Breakdown by type of risk  
Movements in allowances and provisions for credit losses  
12 Movements in allowances for credit losses and impairment of 
equity instruments under national GAAP  
12.1 Movements in allowances and provisions for credit losses  
Collateral and guarantees received  
13.1 Breakdown of collateral and guarantees by loans and advances 
other than held for trading  
13.2.1  Collateral obtained by taking possession during the period 
[held at the reference date]  
13.3.1  Collateral obtained by taking possession accumulated  
14 Fair value hierarchy: financial instruments at fair value  
Breakdown of selected statement of profit or loss items  
16.1 Interest income and expenses by instrument and counterparty 
sector  
16.3 Gains or losses on financial assets and liabilities held for 
trading and trading financial assets and trading financial 
liabilities by instrument  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 22  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
16.4 Gains or losses on financial assets and liabilities held for 
trading and trading financial assets and trading financial 
liabilities by risk  
Reconciliation between accounting and CRR scope of 
consolidation: Balance Sheet  
17.1 Reconciliation between accounting and CRR scope of consoli­
dation: Assets  
17.2 Reconciliation between accounting and CRR scope of consoli­
dation: Off-balance sheet exposures - loan commitments, 
financial guarantees and other commitments given  
17.3 Reconciliation between accounting and CRR scope of consoli­
dation: Liabilities  
Information on performing and non-performing exposures  
18 Information on performing and non-performing exposures  
18.1 Inflows and outflows of non-performing exposures - loans and 
advances by counterparty sector  
18.2 Commercial Real Estate (CRE) loans and additional 
information on loans secured by immovable property  
19 Forborne exposures  
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY 
FREQUENCY OR NOT REPORTING]  
Geographical breakdown  
20.4 Geographical breakdown of assets by residence of the counter­
party  
20.5 Geographical breakdown of off-balance sheet exposures by 
residence of the counterparty  
20.6 Geographical breakdown of liabilities by residence of the 
counterparty  
PART 4 [ANNUAL]  
Group structure  
40.1 Group structure: ‘entity-by-entity’  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 23  
ANNEX II  
Over-simplified supervisory financial reporting  
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, 
as well as for supervised entities applying national accounting  frameworks 
based on Directive 86/635/EEC that are compatible with IFRS, ‘O ver- 
simplified supervisory financial reporting’ includes the templa tes from 
Annex III to Implementing Regulation (EU) 2021/451 listed in Ta ble 3.  
Table 3  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
PART 1 [QUARTERLY FREQUENCY]  
Balance Sheet Statement [Statement of Financial Position]  
1.1 Balance Sheet Statement: assets  
1.2 Balance Sheet Statement: liabilities  
1.3 Balance Sheet Statement: equity  
2 Statement of profit or loss  
Breakdown of financial assets by instrument and by 
counterparty sector  
4.1 Breakdown of financial assets by instrument and by 
counterparty sector: financial assets held for trading  
4.2.1  Breakdown of financial assets by instrument and by 
counterparty sector: non-trading financial assets mandatorily 
at fair value through profit or loss  
4.2.2  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets designated at fair value 
through profit or loss  
4.3.1  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets at fair value through 
other comprehensive income  
4.4.1  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets at amortised cost  
4.5 Subordinated financial assets  
5.1 Loans and advances other than held for trading, trading or 
held for sale assets by product  
Breakdown of financial liabilities  
8.1 Breakdown of financial liabilities by product and by 
counterparty sector  
8.2 Subordinated financial liabilities  
Loan commitments, financial guarantees and other commit ­
ments  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 24  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
9.1.1  Off-balance sheet exposures: loan commitments, financial guar­
antees and other commitments given  
10 Derivatives - Trading and economic hedges  
Hedge accounting  
11.1 Derivatives - Hedge accounting: Breakdown by type of risk 
and type of hedge  
Movements in allowances and provisions for credit losses  
12.1 Movements in allowances and provisions for credit losses  
14 Fair value hierarchy: financial instruments at fair value  
Information on performing and non-performing exposures  
18 Information on performing and non-performing exposures  
18.1 Inflows and outflows of non-performing exposures - loans and 
advances by counterparty sector  
18.2 Commercial Real Estate (CRE) loans and additional 
information on loans secured by immovable property  
19 Forborne exposures  
2. For supervised entities applying national accounting framewo rks based on 
Directive 86/635/EEC other than those included in paragraph 1, ‘Over- 
simplified supervisory financial reporting’ includes the templa tes from 
Annex IV to Implementing Regulation (EU) 2021/451 listed in Tab le 4.  
Table 4  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
PART 1 [QUARTERLY FREQUENCY]  
Balance Sheet Statement [Statement of Financial Position]  
1.1 Balance Sheet Statement: assets  
1.2 Balance Sheet Statement: liabilities  
1.3 Balance Sheet Statement: equity  
2 Statement of profit or loss  
Breakdown of financial assets by instrument and by 
counterparty sector  
4.1 Breakdown of financial assets by instrument and by 
counterparty sector: financial assets held for trading  
4.2.1  Breakdown of financial assets by instrument and by 
counterparty sector: non-trading financial assets mandatorily 
at fair value through profit or loss  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 25  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
4.2.2  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets designated at fair value 
through profit or loss  
4.3.1  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets at fair value through 
other comprehensive income  
4.4.1  Breakdown of financial assets by instrument and by 
counterparty sector: financial assets at amortised cost  
4.5 Subordinated financial assets  
4.6 Breakdown of financial assets by instrument and by 
counterparty sector: trading financial assets  
4.7 Breakdown of financial assets by instrument and by 
counterparty sector: non-trading non-derivative financial 
assets measured at fair value through profit or loss  
4.8 Breakdown of financial assets by instrument and by 
counterparty sector: non-trading non-derivative financial 
assets measured at fair value to equity  
4.9 Breakdown of financial assets by instrument and by 
counterparty sector: non-trading non-derivative financial 
assets measured at a cost-based method  
4.10 Breakdown of financial assets by instrument and by 
counterparty sector: other non-trading non-derivative financial  
assets  
5.1 Loans and advances other than held for trading, trading or 
held for sale assets by product  
Breakdown of financial liabilities  
8.1 Breakdown of financial liabilities by product and by 
counterparty sector  
8.2 Subordinated financial liabilities  
Loan commitments, financial guarantees and other commit ­
ments  
9.1 Off-balance sheet exposures under national GAAP: loan 
commitments, financial guarantees and other commitments 
given  
9.1.1  Off-balance sheet exposures: loan commitments, financial guar­
antees and other commitments given  
10 Derivatives - Trading and economic hedges  
Hedge accounting  
11.1 Derivatives - Hedge accounting: Breakdown by type of risk 
and type of hedge  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 26  
Template number  NAME OF THE TEMPLATE OR OF THE GROUP OF 
TEMPLATE  
11.2 Derivatives - Hedge accounting under national GAAP: 
Breakdown by type of risk  
Movements in allowances and provisions for credit losses  
12 Movements in allowances for credit losses and impairment of 
equity instruments under national GAAP  
12.1 Movements in allowances and provisions for credit losses  
Information on performing and non-performing exposures  
18 Information on performing and non-performing exposures  
18.1 Inflows and outflows of non-performing exposures - loans and 
advances by counterparty sector  
18.2 Commercial Real Estate (CRE) loans and additional 
information on loans secured by immovable property  
19 Forborne exposures  
3. The information in paragraphs 1 and 2 is reported in accorda nce with the 
instructions provided in Annex V to Implementing Regulation (EU ) 
2021/451.  
4. As an exception to paragraph 2, each NCA may decide that ent ities referred 
to in paragraph 2 and established in its Member State report:  
(a) the information specified in template 9.1 or the informatio n specified in 
template 9.1.1 from Annex IV to Implementing Regulation (EU) 
2021/451;  
(b) the information specified in template 11.1 or the informati on specified in 
template 11.2 from Annex IV to Implementing Regulation (EU) 
2021/451;  
(c) the information specified in template 12.0 or the informati on specified in 
template 12.1 from Annex IV to Implementing Regulation (EU) 
2021/451.  ▼M3
 02015R0534 — EN — 28.06.2021 — 003.001 — 27  
ANNEX III  
Supervisory financial reporting data points  
1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, 
as well as for supervised entities applying national accounting  frameworks 
based on Directive 86/635/EEC that are compatible with IFRS, ‘S upervisory 
financial reporting data points’ includes the data points from Annex III to 
Implementing Regulation (EU) 2021/451 identified in Annex IV to  this 
Regulation.  
2. For supervised entities applying national accounting framewo rks based on 
Directive 86/635/EEC other than those included in paragraph 1, ‘Supervisory 
financial reporting data points’ includes the data points from Annex IV to 
Implementing Regulation (EU) 2021/451 identified in Annex V to this Regu­
lation.  
3. The information in paragraphs 1 and 2 is reported in accorda nce with the 
instructions provided in Annex V to Implementing Regulation (EU ) 
2021/451  ▼M3
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ANNEX IV  
‘FINREP data points’ under IFRS or National GAAP compatible with IFRS
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1. Balance Sheet Statement [Statement of Financial Position]  
1.1 Assets
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1.2 Liabilities
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1.3 Equity
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2. Statement of profit or loss
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 5. Breakdown of non-trading loans and advances by product  
5.1 Loans and advances other than held for trading, trading or held for sale assets by product
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8. Breakdown of financial liabilities  
8.1 Breakdown of financial liabilities by product and by counterparty sector
  
8.2 Subordinated financial liabilities
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10. Derivatives - Trading and economic hedges
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11. Hedge accounting  
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type 
of hedge
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 18 Information on performing and non-performing exposures  
18.0 Information on performing and non-performing exposures
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 18 Information on performing and non-performing exposures  
18.0 Information on performing and non-performing exposures
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19. Information forborne exposures
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19. Information forborne exposures
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ANNEX V  
‘FINREP data points’ under national accounting frameworks
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1. Balance Sheet Statement [Statement of Financial Position]  
1.1 Assets
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1.2 Liabilities
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1.3 Equity
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2. Statement of profit or loss
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 5. Breakdown of non-trading loans and advances by product  
5.1 Loans and advances other than held for trading, trading or held for sale assets by product
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 8. Breakdown of financial liabilities  
8.1 Breakdown of financial liabilities by product and by counterparty sector
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 8.2 Subordinated financial liabilities
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 10. Derivatives - Trading and economic hedges
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 11. Hedge accounting  
11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
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 18 Information on performing and non-performing exposures  
18.0 Information on performing and non-performing exposures
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 18 Information on performing and non-performing exposures  
18.0 Information on performing and non-performing exposures
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19. Information forborne exposures
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19. Information forborne exposures
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