+Artikel 6 Format und Intervalle für die Meldung auf Einzelbasis für Kreditinstitute, die nicht Teil einer bedeutenden beaufsichtigten Gruppe sind, und für bedeutende Zweigstellen
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Artikel 6 Format und Intervalle für die Meldung auf Einzelbasis für Kreditinstitute, die nicht Teil einer bedeutenden beaufsichtigten Gruppe sind, und für bedeutende Zweigstellen

1. Übersicht

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Article 6 1.
Significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis. This shall also apply to significant branches.
Article 6 2.
The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 11 of Implementing Regulation (EU) 2021/451, including information specified in template 40.1 of Annex III to that Regulation, and shall take place with the frequency specified in that Article.
Article 6 3.
Significant credit institutions, other than those referred to in paragraph 1, which are not part of a significant supervised group and are subject to national accounting frameworks based on Directive 86/635/EEC shall report supervisory financial information to the relevant NCA. This shall also apply to significant branches.
Article 6 4.

The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 12 of Implementing Regulation (EU) 2021/451, including information specified in template 40.1 of Annex IV to that Regulation, and shall take place with the frequency specified in that Article.
Article 6 5.

The information specified in paragraphs 2 and 4 above shall only include information related to:

(a) 

assets, liabilities, equity, income and expenses that are recognised by the supervised entity under the applicable accounting standards;

(b) 

off-balance sheet exposures and activities in which the supervised entity is involved;

(c) 

transactions other than those specified in points (a) and (b) performed by the supervised entity;

(d) 

valuation rules, including methods for estimation of credit risk losses, which exist under the applicable accounting standards and are applied by the supervised entity.
Article 6 6.
NCAs may collect the information to be submitted to the ECB specified in paragraphs 2 and 4 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
Article 6 7.
As an exception to paragraphs 2 and 4, significant credit institutions which are not part of a significant supervised group shall report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in template 40.2 in Annexes III and IV to ►M3  Implementing Regulation (EU) 2021/451 ◄ only if they prepare consolidated financial statements.
Article 6 8.
As an exception to paragraphs 2 and 4, significant branches shall not be required to report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in templates 40.1 and 40.2 in Annexes III and IV to ►M3  Implementing Regulation (EU) 2021/451 ◄ .

1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards