3. In accordance with Annex II to Directive 2002/87/EC, the coordinator, after having consulted the relevant competent authorities, shall specify the type of transactions that regulated entities or mixed financial holding companies shall report.
4. Regulated entities or mixed financial holding companies shall submit to the coordinator any requested information and any corrections to the data without undue delay.
Article 2
Format of reporting on significant risk concentrations
1. When reporting information on significant risk concentrations in accordance with Article 7(2) of Directive 2002/87/EC, regulated entities or mixed financial holding companies shall submit the information referred to in templates FC.06, FC.07 and FC.08 of Annex I to this Regulation in accordance with the instructions laid down in Annex II to this Regulation.
2. When reporting, in accordance with Article 3(5), point (e), of Commission Delegated Regulation (EU) 2015/2303 (7), to the coordinator appointed in accordance with Article 10 of Directive 2002/87/EC, information on the management of conflicts of interests and risks of contagion at the level of the financial conglomerate regarding significant risk concentrations, regulated entities or mixed financial holding companies shall use the format requested by that coordinator.
Article 3
Format of reporting on significant intra-group transactions
1. When reporting information on significant intra-group transactions in accordance with Article 8(2) of Directive 2002/87/EC, regulated entities or mixed financial holding companies shall submit the information referred to in templates FC.00 to FC.05 of Annex I to this Regulation in accordance with the instructions laid down in Annex II to this Regulation.
2. When reporting, in accordance with Article 2(4), point (d), of Delegated Regulation (EU) 2015/2303, to the coordinator appointed in accordance with Article 10 of Directive 2002/87/EC information on the management of conflicts of interests and risks of contagion at the level of the financial conglomerate regarding significant intra-group transactions, regulated entities or mixed financial holding companies shall use the format requested by the coordinator.
Article 4
Transmission
Regulated entities or mixed financial holding companies shall submit the information referred to in Articles 1, 2 and 3 of this Regulation in the data exchange formats specified by the coordinator, in accordance with the following specifications:
(a) data points shall be reported using no decimals and precision equivalent to units;
(b) the reporting currency shall be the one used for the preparation of the consolidated financial statements.
Article 5
Entry into force and date of application
This Regulation shall enter into force on the twentieth day following that of its publication in the
Official Journal of the European Union
.
It shall apply from 31 December 2023.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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