by Commission Delegated Regulation (EU) 2024/2795 of 24 July 2024 and/or Regulation (EU) 2024/1623 of 31 May 2024
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2. In addition to the reporting on the leverage ratio referred to in point (a) of the first subparagraph of paragraph 1 and in order to enable the competent authorities to monitor leverage ratio volatility, in particular around reporting reference dates, large institutions shall report specific components of the leverage ratio to their competent authorities based on averages over the reporting period and the data used to calculate those averages.
2a. When reporting their own funds requirements for market risk referred to in paragraph 1, point (a), of this Article, institutions shall report separately the calculations set out in Article 325c(2), points (a), (b) and (c), for the portfolio of all trading book positions or non-trading book positions that are subject to foreign exchange risk and commodity risk.
2b. When reporting their own funds requirements for market risk referred to in paragraph 1, point (a), of this Article, institutions shall report separately the calculations set out in Article 325ba(1), points (a)(i) and (ii) and (b)(i) and (ii), and for the portfolio of all trading book positions or non-trading book positions that are subject to foreign exchange risk and commodity risk assigned to the trading desks for which they have been granted permission by the competent authorities to use the alternative internal model approach in accordance with Article 325az(2).
3. In addition to the reporting on prudential requirements referred to in paragraph 1 of this Article, institutions shall report financial information to their competent authorities where they are one of the following:
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1. Institutions shall report to their competent authorities on an annual basis the following aggregate data for each national immovable property market to which they are exposed:
(a) losses stemming from exposures for which an institution has recognised residential property as collateral, in each case up to the lower of the pledged amount and 8055 % of the marketproperty value or 80 % of the mortgageresidential lending valueproperty, unless otherwise decided under Article 124(29), where applicable;
(b) overall losses stemming from exposures for which an institution has recognised residential property as collateral, in each case up to the partlower of the exposurepledged treatedamount asand fully100 secured% byof residentialthe property invalue accordanceof withthe Articleresidential 124(1)property;
(c) the exposure value of all outstanding exposures for which an institution has recognised residential property as collateral, limitedin each case up to the partlower treatedof asthe fullypledged securedamount byand residential100 % of the property invalue accordanceof withthe Articleresidential 124(1)property;
(d) losses stemming from exposures for which an institution has recognised immovable commercial immovable property as collateral, in each case up to the lower of the pledged amount and 5055 % of the marketproperty value or 60 % of the mortgagecommercial lendingimmovable valueproperty, unless otherwise decided under Article 124(29), where applicable;
(e) overall losses stemming from exposures for which an institution has recognised immovable commercial immovable property as collateral, in each case up to the partlower of the exposurepledged treatedamount asand fully100 secured% byof immovablethe commercial property invalue accordanceof withthe Articlecommercial 124(1)immovable property;
(f) the exposure value of all outstanding exposures for which an institution has recognised immovable commercial immovable property as collateral, limitedin each case up to the partlower treatedof asthe fullypledged securedamount byand immovable100 commercial% of the property invalue accordanceof withthe Articlecommercial 124(1)immovable property.
2. The data referred to in paragraph 1 shall be reported to the competent authority of the home Member State of the relevant institution. Where an institution has a branch in another Member State, the data relating to that branch shall also be reported to the competent authorities of the host Member State. The data shall be reported separately for each immovable property market within the Union to which the relevant institution is exposed.
3. The competent authorities shall publish annually on an aggregated basis the data specified in paragraph 1, points (a) to (f) of paragraph 1, together with historical data, where available, for each national immovable property market for which such data have been collected. A competent authority shall, upon the request of another competent authority in a Member State or EBA, provide to that competent authority or EBA more detailed information on the condition of the residential property or commercial immovable property markets in that Member State.
Article 430b Specific reporting requirements for market risk
1. From the date of application of the delegated act referred to in Article 461a, credit institutions that do not meet the conditions set out in Article 94(1) nor the conditions set out in Article 325a(1) shall report, for all their trading book positions and all their non‐trading book positions that are subject to foreign exchange or commodity risks, the results of the calculations based on using the alternative standardised approach set out in Chapter 1a of Title IV of Part Three on the same basis as such institutions report the obligations laid down in points (b)(i) and (c) of Article 92(3).
2. Institutions referred to in paragraph 1 of this Article shall report separately the calculations set out in points (a), (b) and (c) of Article 325c(2) for the portfolio of all trading book positions or non-trading book positions that are subject to foreign exchange and commodity risks.
3. In addition to the requirement set out in paragraph 1 of this Article, from the end of a three-year-period following the date of entry into force of the latest regulatory technical standards referred to in Articles 325bd(7), 325be(3), 325bf(9), 325bg(4), institutions shall report, for those positions assigned to trading desks for which they have been granted permission by the competent authorities to use the alternative internal model approach in accordance with Article 325az(2), the results of the calculations based on using that approach set out in Chapter 1b of Title IV of Part Three on the same basis as such institutions report the obligations laid down in points (b)(i) and (c) of Article 92(3).
4. For the purposes of the reporting requirement in paragraph 3 of this Article, institutions shall report separately the calculations set out in points (a)(i), (a)(ii), (b)(i) and (b)(ii) of Article 325ba(1) and for the portfolio of all trading book positions or non-trading book positions that are subject to foreign exchange and commodity risks assigned to trading desks for which the institution has been granted permission by the competent authorities to use the alternative internal model approach in accordance with Article 325az(2).
5. Institutions may use in combination the approaches referred to in paragraphs 1 and 3 within a group, provided that the calculation under the approach referred to in paragraph 1 does not exceed 90 % of the total calculation. Otherwise, the institution shall use the approach referred to in paragraph 1 for all its trading book positions and all its non-trading book positions that are subject to foreign exchange or commodity risk.
6. EBA shall develop draft implementing technical standards, to specify the uniform reporting templates, the instructions and methodology on how to use the templates, the frequency and dates of reporting, the definitions and the IT solutions for the reporting referred to in this Article.
Any new reporting requirements set out in such implementing technical standards shall not be applicable earlier than six months from the date of their entry into force.
EBA shall submit those draft implementing technical standards to the Commission by 30 June 2020.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
Article 430c Feasibility report on the integrated reporting system
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