Commission Implementing Regulation (EU) 2022/2454 of 14 December 2022 laying down... (32022R2454)
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Commission Implementing Regulation (EU) 2022/2454 of 14 December 2022 laying down implementing technical standards for the application of Directive 2002/87/EC of the European Parliament and of the Council with regard to supervisory reporting of risk concentrations and intra-group transactions (Text with EEA relevance)
- COMMISSION IMPLEMENTING REGULATION (EU) 2022/2454
- of 14 December 2022
- laying down implementing technical standards for the application of Directive 2002/87/EC of the European Parliament and of the Council with regard to supervisory reporting of risk concentrations and intra-group transactions
- (Text with EEA relevance)
- Article 1
- Scope and frequency of reporting on significant intra-group transactions and risk concentrations
- Article 2
- Format of reporting on significant risk concentrations
- Article 3
- Format of reporting on significant intra-group transactions
- Article 4
- Transmission
- Article 5
- Entry into force and date of application
- ANNEX I
- Templates for reporting on intra-group trasactions (IGT) and risk concentration (RC)
- FC.00
- Summary template
- FC.01
- Equity-type transactions, debt and asset transfers
- FC.02
- Derivatives
- FC.03
- Off-balance sheet and contingent liabilities
- FC.04
- Insurance-reinsurance
- FC.05
- P&L
- FC.06
- Risk Concentration - Exposure by counterparties
- FC.07
- Risk Concentration – Exposure by currency, sector, country
- Exposure by currency
- Exposure by sector
- Exposure by country
- FC.08
- Risk Concentration – Exposure by asset class and rating
- Equity
- National government, international financial organisation and central banks bonds
- Regional governments, local authorities and public sector entities bonds
- Corporate bonds
- ANNEX II
- INSTRUCTIONS ON REPORTING ON INTRA-GROUP TRANSACTIONS AND RISK CONCENTRATION
- PART I: GENERAL INSTRUCTIONS
- 1.
- Structure and conventions
- 1.1. Structure
- 1.2. Numbering convention
- 1.3. Sign convention
- 1.4. Valuation
- 1.5. Scope
- PART II: TEMPLATE-RELATED INSTRUCTIONS
- 1.
- FC.00 Summary template
- 1.1. General remarks
- 1.2. Instructions concerning specific positions
- 2.
- FC.01 Equity-type transactions, debt and asset transfers
- 2.1. General remarks
- 2.2. Instructions concerning specific positions
- 3.
- FC.02 - IGT - Derivatives
- 3.1. General remarks
- 3.2. Instructions concerning specific positions
- 4.
- FC.03 - IGT - Off-balance-sheet and contingent liabilities
- 4.1. General remarks
- 4.2. Instructions concerning specific positions
- 5.
- FC.04 - IGT - Insurance and reinsurance
- 5.1. General remarks
- 5.2. Instructions concerning specific positions
- 6.
- FC.05 - IGT - P & L
- 6.1. General remarks
- 6.2. Instructions concerning specific positions
- 7.
- FC.06 Risk Concentration - Exposure by counterparties
- 7.1. General remarks
- 7.2. Instructions concerning specific positions
- 8.
- FC.07 Risk Concentration - Exposure by currency, sector, country
- 9.
- FC.08 Risk Concentration - Exposure by asset class and rating
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