COMMISSION IMPLEMENTING REGULATION (EU) No 680/2014 | 32014R0680 — European Union law | Esheria

COMMISSION IMPLEMENTING REGULATION (EU) No 680/2014

This Regulation sets reporting rules for institutions and related groups: what they must report to competent authorities, how often, by when, and when threshold-based reporting starts or stops.

Jurisdiction
European Union
Instrument
Regulation
Citation
32014R0680
Version
Undated source snapshot
Language
en
Official source
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IRB approach SME supporting factor accounting disclosures accounting portfolios asset categorisation asset classification asset encumbrance balance sheet balance sheet disclosure balance sheet disclosures bank reporting banking banking reporting banking templates capital adequacy capital adequacy reporting capital market transactions capital requirements capital requirements reporting cash inflow reporting collateral collateral and guarantees collateral swaps comprehensive income +62 more

Statute overview

About this statute

This Regulation sets reporting rules for institutions and related groups: what they must report to competent authorities, how often, by when, and when threshold-based reporting starts or stops. This segment lists prudential reporting templates and row labels for capital, risk exposure, and related banking calculations. Institutions only need to report the templates that are relevant to the approach they use, and amounts must be shown with the correct sign. The CA reporting templates apply to all reporting entities, and CA5 is used only for transitional provisions. Institutions must report CA5 transitional-capital information only while transitional provisions apply, including rows for grandfathered instruments, minority interests, and other transitional adjustments. A competent authority may temporarily waive certain deduction provisions for some holdings in a financial assistance operation.

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