5. Requirements regarding reporting and disclosure by relevant institutions

The relevant authorities should ensure that they collect all data items specified in the Annex to these Guidelines from relevant entities that meet the criteria specified in paragraph 6 of these Guidelines on 31 December of each year.

The relevant authorities should ensure that relevant entities publicly disclose on their websites on an annual basis the indicator values specified in Sections 1 to 14 of the Annex to these Guidelines and, where the SRM’s additional identification methodology is needed, items e), f) and g) of Section 21, as well as any other items of Section 21 referring to SRM cross-jurisdictional activity which might be deemed relevant for the calculation of such methodology by the relevant authority .

•  O

When reporting and disclosing the information referred to in paragraphs 11 and 12, relevant entities should use the electronic template and follow the yearly instructions published for this purpose on the EBA website.

•  A1

Relevant entities should submit the information referred to in paragraph 11 to the relevant authorities and publicly disclose the information referred to in paragraph 12 on an annual basis no later than four months after each financial year-end date, starting from the second consecutive financial year-end date on which the threshold specified in paragraph 6 of these Guidelines has been exceeded. When doing so, relevant entities should identify themselves using their Legal Entity Identifiers (LEIs)

•  O

The relevant authorities may allow relevant entities whose financial year‐end does not coincide with 31 December to report and disclose that information based on their position as close as possible to 31 December. In any case, disclosure of the information should be made no later than 31 July.

The relevant authorities should ensure that the reported and disclosed data are identical to those submitted to the Basel Committee on Banking Supervision, where applicable.