European Commission 9 January 2015, Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 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) 2015/227 of 9 January 2015 amends Implementing Regulation (EU) No 680/2014 to introduce harmonised definitions of non-performing exposures and forbearance measures, establishing specific supervisory reporting requirements to enable the EBA, competent authorities, and the ESRB to obtain a comprehensive and comparable view of institutions' risk profiles and asset quality across the Union. Key provisions replace and amend multiple annexes to Regulation (EU) No 680/2014, including reporting templates and instructions for own funds, credit risk, market risk, operational risk, large exposures, and losses from immovable property lending, while setting a deferred first remittance date of 31 December 2014 for templates relating to non-performing and forborne exposures. The Regulation entered into force on the day following its publication in the Official Journal of the European Union and is binding in its entirety and directly applicable in all Member States.AI