Question ID
2024_7072
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Interest Rate Risk for Banking Book (IRRBB)
Article
4
Paragraph
1
Subparagraph
(145)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
20a
Type of submitter
Consultancy firm
Subject matter
Reporting Requirements per type of institution
Question

Are small and non-complex/other institutions required to use the simplified set of templates, or can they use the Large format if they already have to produce it, for example, for their holding/parent company?

Background on the question

We would need clarification on the format of IRRBB templates that should be submitted in xbrl format, depending on the size of the institution (Large, Other, SNCIS).

Let's take the case of a banking group, where the consolidated and individual perimeter of the parent/holding company must be reported in Large format, while some subsidiaries may be classified as Other or SNCIS for submitting their individual perimeter to their NCA (Regulation 575/2013 - Article 4, par.1, sub (145)).

We would like to ask if, in these cases, subsidiaries may choose to report their individual templates to their NCA in Large format, since in the above case the parent company may require their data in Large format to generate the consolidated perimeter.

For these subsidiaries, managing multiple formats (Large and Other/SNCIS) could be burdensome, so we ask whether the detailed Large reporting format can also be used and selected by Other/SNCIS institutions.

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the issue it deals with is already explained or addressed in Article 20a of the Commission Implementing Regulation (EU) 2024/855.

For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.

Status
Rejected question