European Commission 16 April 2014, Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council Text with EEA relevance

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Commission Implementing Regulation (EU) No 680/2014 establishes uniform requirements and harmonized technical standards for the supervisory reporting of institutions regarding own funds, financial information, liquidity, and leverage ratios. The regulation defines specific reporting reference dates, remittance deadlines, and quantitative thresholds for entry and exit criteria to ensure data consistency across Member States. It further specifies the technical formats, including a Data Point Model and validation formulae, required for the submission of granular data to competent authorities.AI