On 19 March 2021, there was published in the Official Journal of the EU (OJ) Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014.

The Commission 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 competent authorities in accordance with Article 415, paragraphs 3 and 3a of the Capital Requirements Regulation, and Article 430, paragraphs 1 to 4 and paragraphs 7 and 9 of that Regulation.

The Commission Implementing Regulation enters into force on the day following its publication in the OJ. The majority of its provisions apply from 28 June 2021.