Subject matter and general principles
Amendment details· last amended 30 Dec 2025
Last amended 30 Dec 2025 by Regulation (EU) 2025/1958 of the European Central Bank of 9 September 2025.
This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:
significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 (opens EUR-Lex in a new tab) for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;
significant credit institutions, other than those referred to in point (a), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC (opens EUR-Lex in a new tab);
significant credit institutions on an individual basis and significant branches;
significant credit institutions regarding subsidiaries established in a non-participating Member State or a third country;
less significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 (opens EUR-Lex in a new tab) for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;
less significant credit institutions, other than those referred to in point (e), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC (opens EUR-Lex in a new tab);
less significant credit institutions on an individual basis and less significant branches.
As an exception to Articles 7 and 14, credit institutions that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information on an individual basis in accordance with this Regulation. Where credit institutions do not report supervisory financial information on an individual basis in accordance with this paragraph, NCAs shall submit to the ECB any template specified in Annex III or IV of Commission Implementing Regulation (EU) 2021/451 ((1)) that they collect in relation to these credit institutions.
Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(6) of Regulation (EU) No 575/2013, those institutions shall comply also on a sub-consolidated basis with the requirements laid down in this Regulation on a consolidated basis.
Where parent institutions apply an individual consolidation method in accordance with Article 9(1) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on an individual basis applying only the individual consolidation method.
NCAs and/or national central banks may use the data collected pursuant to this Regulation for any other tasks.
This Regulation shall not affect the accounting standards applied by supervised entities in their consolidated accounts or annual accounts, nor change the accounting standards applied for supervisory reporting. As supervised entities apply different accounting standards, only information related to valuation rules, including methods for estimation of credit risk losses, which exist under the relevant accounting standards and are applied by the corresponding supervised entities on an individual or consolidated basis shall be submitted. For these purposes, specific reporting templates are provided for supervised entities applying national accounting frameworks based on Directive 86/635/EEC (opens EUR-Lex in a new tab). Data points within the templates which are not applicable to the respective supervised entities do not have to be reported.
Significant and less significant branches may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.