On 21 December 2020, the European Commission adopted an Implementing Regulation laying down implementing technical standards (ITS) for the application of the Capital Requirements Regulation with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 together with annexes.
The Implementing Regulation lays down uniform reporting formats and templates, instructions on and a methodology for how to use those templates, the frequency and dates of reporting, the definitions and the IT solutions for the reporting of institutions to their Member State competent authorities in accordance with Article 415, paragraphs 3 and 3a, of the CRR, and Article 430, paragraphs 1 to 4 and paragraphs 7 and 9 of that Regulation.
The Implementing Regulation enters into force on the day following that of its publication in the Official Journal of the EU. It shall apply from 28 June 2021. Notwithstanding the second paragraph of this Article, reporting on leverage ratio buffer requirement for institutions identified as global systemically important institutions provided for in template 47 of Annex X shall apply from 1 January 2023. Articles 9 and 10 shall cease to apply on 26 June 2026.