Commission Implementing Regulation (EU) 2021/763 of 23 April 2021 laying down imp... (32021R0763)
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Commission Implementing Regulation (EU) 2021/763 of 23 April 2021 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council and Directive 2014/59/EU of the European Parliament and of the Council with regard to the supervisory reporting and public disclosure of the minimum requirement for own funds and eligible liabilities (Text with EEA relevance)
- COMMISSION IMPLEMENTING REGULATION (EU) 2021/763
- of 23 April 2021
- laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council and Directive 2014/59/EU of the European Parliament and of the Council with regard to the supervisory reporting and public disclosure of the minimum requirement for own funds and eligible liabilities
- (Text with EEA relevance)
- TITLE I
- SUPERVISORY REPORTING
- Article 1
- Reporting reference dates
- Article 2
- Remittance dates
- Article 3
- Format and frequency of reporting by resolution entities on an individual basis
- Article 4
- Format and frequency of reporting by resolution entities on a consolidated basis
- Article 5
- Format and frequency of reporting on an individual basis by entities that are not themselves resolution entities and by material subsidiaries of non-EU global systemically important institutions
- Article 6
- Format and frequency of reporting on a consolidated basis by entities that are not themselves resolution entities and by material subsidiaries of non-EU global systemically important institutions
- Article 7
- Data exchange formats and information associated with submissions
- Article 8
- Standardised presentation of insolvency rankings
- TITLE II
- PUBLIC DISCLOSURE BY INSTITUTIONS
- Article 9
- Frequency of disclosure and disclosure dates
- Article 10
- Disclosure of key metrics on own funds and eligible liabilities and the requirements for own funds and eligible liabilities by resolution entities
- Article 11
- Disclosure of composition of own funds and eligible liabilities by resolution entities
- Article 12
- Disclosure of key metrics and internal loss-absorbing capacity by entities that are not themselves resolution entities
- Article 13
- Disclosure of creditor ranking by non-resolution entities
- Article 14
- Disclosure of creditor ranking by resolution entities
- Article 15
- Disclosure of main features of own funds and eligible liabilities
- Article 16
- General rules on disclosure
- TITLE III
- FINAL PROVISIONS
- Article 17
- Entry into force and application
- ANNEX I
- REPORTING ON THE MINIMUM REQUIREMENT FOR OWN FUNDS AND ELIGIBLE LIABILITIES
- ANNEX II
- REPORTING ON THE MINIMUM REQUIREMENT FOR OWN FUNDS AND ELIGIBLE LIABILITIES – INSTRUCTIONS
- PART I: GENERAL INSTRUCTIONS
- 1. Structure and conventions
- 1.1. Structure
- 1.2. Numbering convention
- 1.3. Sign convention
- 1.4. Abbreviations
- PART II: TEMPLATE RELATED INSTRUCTIONS
- 1. Amounts: M 01.00 –Key metrics for MREL and TLAC (KM2)
- 1.1. General remarks
- 1.2. Instructions concerning specific positions
- 2. Composition and maturity
- 2.1. M 02.00 – MREL and TLAC capacity and composition (resolution groups and entities) (TLAC1)
- 2.1.1. General remarks
- 2.1.2. Instructions concerning specific positions
- 2.2. M 03.00 – Internal MREL and Internal TLAC (ILAC)
- 2.2.1. General remarks
- 2.2.2. Instructions concerning specific positions
- 2.3. M 04.00 – Funding structure of eligible liabilities (LIAB-MREL)
- 2.3.1. General remarks
- 2.3.2. Instructions concerning specific positions
- 3. Creditor ranking
- 3.1. M 05.00 – Creditor ranking (entity that is not a resolution entity)
- 3.1.1. General remarks
- 3.1.2. Instructions concerning specific positions
- 3.2. M 06.00 – Creditor ranking (resolution entity) (RANK)
- 3.2.1. General remarks
- 3.2.2. Instructions concerning specific positions
- 4. M 07.00 – Instruments governed by third country law (MTCI)
- 4.1. General remarks
- 4.2. Instructions concerning specific positions
- ANNEX III
- Part I: Single Data Point Model
- Part II: Validation rules
- ANNEX IV
- Standardised presentation of insolvency rankings
- ANNEX V
- DISCLOSURE ON MREL/TLAC - TEMPLATES
- EU KM2: Key metrics - MREL and, where applicable, G-SII requirement for own funds and eligible liabilities
- EU TLAC1 - Composition - MREL and, where applicable, G-SII Requirement for own funds and eligible liabilities
- EU ILAC - Internal loss absorbing capacity: internal MREL and, where applicable, requirement for own funds and eligible liabilities for non-EU G-SIIs
- EU TLAC2a: Creditor ranking - Entity that is not a resolution entity
- EU TLAC2b: Creditor ranking - Entity that is not a resolution entity
- EU TLAC3a: creditor ranking - resolution entity
- EU TLAC3b: creditor ranking - resolution entity
- ANNEX VI
- Instructions for disclosure templates
- 1. General instructions: Structure and conventions
- 1.1. Structure
- 1.2. Abbreviations
- 2. EU KM2: Key metrics – MREL and, where applicable, G-SII requirement for own funds and eligible liabilities
- 3. EU TLAC 1: Composition – MREL and, where applicable, G-SII requirement for own funds and eligible liabilities
- 4. EU iLAC: Internal loss absorbing capacity: internal MREL and, where applicable, requirement for own funds and eligible liabilities for non-EU G-SIIs (internal TLAC)
- 5. EU TLAC2: Creditor ranking – entities that are not resolution entities themselves
- 6. EU TLAC3: Creditor ranking – resolution entity
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