European Commission 17 December 2020, Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)

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Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 establishes uniform supervisory reporting requirements for credit institutions and investment firms under Regulation (EU) No 575/2013, covering reporting formats, templates, frequencies, and methodologies for own funds, credit risk, market risk, operational risk, leverage ratio, liquidity coverage, stable funding, large exposures, asset encumbrance, and G-SII identification. Key provisions specify quarterly, semi-annual, monthly, and annual reporting reference and remittance dates, entry and exit thresholds for reporting obligations, and differentiated requirements based on institution size and complexity, with application commencing 28 June 2021. The Regulation repeals and replaces Implementing Regulation (EU) No 680/2014, consolidating all relevant implementing technical standards into a single instrument, with provisions for investment firm groups ceasing to apply on 26 June 2026 and leverage ratio buffer reporting for G-SIIs applying from 1 January 2023.AI