Regulation (EU) 2021/379 of the European Central Bank of 22 January 2021 on the b... (32021R0379)
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Regulation (EU) 2021/379 of the European Central Bank of 22 January 2021 on the balance sheet items of credit institutions and of the monetary financial institutions sector (recast) (ECB/2021/2)
- REGULATION (EU) 2021/379 OF THE EUROPEAN CENTRAL BANK
- of 22 January 2021
- on the balance sheet items of credit institutions and of the monetary financial institutions sector (recast)
- (ECB/2021/2)
- Article 1
- Subject matter and scope
- Article 2
- Definitions
- Article 3
- Actual reporting population
- Article 4
- List of MFIs for statistical purposes
- Article 5
- Statistical reporting requirements
- Article 6
- Group reporting by MFIs
- Article 7
- Timeliness
- Article 8
- Accounting rules for the purposes of statistical reporting
- Article 9
- Derogations
- Article 10
- Minimum standards and national reporting arrangements
- Article 11
- Mergers, divisions and reorganisations
- Article 12
- Reporting of statistical information on the reserve base
- Article 13
- Verification and compulsory collection
- Article 14
- First reporting
- Article 15
- Simplified amendment procedure
- Article 16
- Repeal
- Article 17
- Transitional provisions
- Article 18
- Final provision
- ANNEX I
- STATISTICAL REPORTING REQUIREMENTS
- PART 1
- Identification of certain MFIs based on principles of substitutability of deposits
- PART 2
- Balance sheet (monthly outstanding amounts)
- 1. Instrument categories
- (a) Liabilities
- (b) Assets
- 2. Breakdown by maturity
- (a) Liabilities
- (b) Assets
- 3. Breakdown by purpose and separate identification of loans to sole proprietorships/partnerships without legal status
- 4. Breakdown by currency
- 5. Breakdown by sector and residency of counterparties
- 6. Breakdown of capital and reserves
- 7. Identification of on-balance sheet positions for derivatives and accrued interest on loans and deposits within the remaining assets and remaining liabilities.
- 8. Own holdings of securities
- PART 3
- Balance sheet (quarterly outstanding amounts)
- PART 4
- Reporting of revaluation adjustments for the compilation of transactions
- 1. Loan revaluations (including write-downs/write-offs)
- 2. Price revaluation of securities
- PART 5
- Statistical reporting requirements for loan securitisations and other loan transfers
- 1. General requirements
- 2. Requirements for reporting loan transfers
- 3. Requirements for reporting outstanding amounts of transferred loans
- 4. Requirements for reporting revaluation adjustments affecting the outstanding amounts of transferred loans
- PART 6
- Simplified reporting for small credit institutions
- PART 7
- Summary of statistical reporting requirements on balance sheet items
- (1)
- ANNEX II
- CONSOLIDATION PRINCIPLES AND DEFINITIONS
- PART 1
- Consolidation for statistical purposes within the same Member State
- PART 2
- Definitions of instrument categories
- PART 3
- Definitions of sectors
- ANNEX III
- REPORTING FOR THE PURPOSE OF MINIMUM RESERVES
- PART 1
- General rules
- PART 2
- Special rules in the case of mergers involving credit institutions
- ANNEX IV
- MINIMUM STANDARDS TO BE APPLIED BY THE ACTUAL REPORTING POPULATION
- ANNEX V
- Repealed Regulation with the amendment thereto
- ANNEX VI
- Correlation table
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