Artikel 14 Format und Intervalle für die Meldung auf Einzelbasis für Kreditinstitute, die Teil einer weniger bedeutenden beaufsichtigten Gruppe sind

Less 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 part of a less significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis.

The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex II.

NCAs shall submit to the ECB any additional template specified in Annex III of ►M3  Implementing Regulation (EU) 2021/451 ◄ that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a less significant supervised group shall report supervisory financial information to the relevant NCA.

The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex II.

NCAs shall submit to the ECB any additional template specified in Annex IV of ►M3  Implementing Regulation (EU) 2021/451 ◄ that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

As an exception to paragraphs 2, 3, 5 and 6 supervisory financial reporting by less significant credit institutions the assets of which have a total value equal to or less than EUR 3 billion shall include the information specified in Annex III. For this purpose, the total value of the assets of the less significant credit institution shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws.

Less significant credit institutions shall start reporting information in accordance with paragraphs 2, 3, 5 and 6 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions shall start reporting information in accordance with paragraph 7 where the total value of the assets of a less significant credit institution is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.

The information specified in paragraphs 2, 3, 5, 6 and 7 shall be reported as provided for in Article 6(5) of this Regulation.

NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 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.