Guideline (EU) 2021/833 of the European Central Bank of 26 March 2021 on statistical information to be reported on consolidated banking data (ECB/2021/14)

This Guideline establishes the reporting requirements for national central banks (NCBs) on statistical information to be reported to the ECB on consolidated banking data. In particular, this Guideline specifies the statistical information to be reported to the ECB, the treatment of that information, the frequency and timing of that reporting and the standards to be applied to that reporting.

For the purposes of this Guideline, the definitions in Article 1 of Regulation (EC) No 2533/98 apply. The following definitions also apply: (1) ‘credit institution’ means ‘credit institution’ as defined in Article 4(1)(1) of Regulation (EU) No 575/2013 until 26 June 2021, and thereafter as defined in Article 4(1)(1)(a) of that Regulation; (2) ‘branch’ means ‘branch’ as defined in Article 4(1)(17) of Regulation (EU) No 575/2013; (3) ‘consolidated basis’ means ‘consolidated basis’ as defined in Article 4(1)(48) of Regulation (EU) No 575/2013; (4) ‘sub-consolidated basis’ means ‘sub-consolidated basis’ as defined in Article 4(1)(49) of Regulation (EU) No 575/2013; (5) ‘parent institution’ means ‘parent institution in a Member State’ as defined in Article 4(1)(28) of Regulation (EU) No 575/2013; (6) ‘Union parent institution’ means ‘EU parent institution’ as defined in Article 4(1)(29) of Regulation (EU) No 575/2013; (7) ‘parent financial holding company’ means ‘parent financial holding company in a Member State’ as defined in Article 4(1)(30) of Regulation (EU) No 575/2013; (8) ‘Union parent financial holding company’ means ‘EU parent financial holding company’ as defined in Article 4(1)(31) of Regulation (EU) No 575/2013; (9) ‘parent mixed financial holding company’ means ‘parent mixed financial holding company in a Member State’ as defined in Article 4(1)(32) of Regulation (EU) No 575/2013; (10) ‘Union parent mixed financial holding company means ‘EU parent mixed financial holding company’ as defined in Article 4(1)(33) of Regulation (EU) No 575/2013; (11) ‘financial institution’ means an undertaking other than an institution and other than a pure industrial holding company, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in points 2 to 12 and point 15 of Annex I to Directive 2013/36/EU of the European Parliament and of the Council , including a financial holding company, a mixed financial holding company, a payment institution as defined in point (4) of Article 4 of Directive (EU) 2015/2366 of the European Parliament and of the Council , and an asset management company, but excluding insurance holding companies and mixed-activity insurance holding companies as defined, respectively, in points (f) and (g) of Article 212(1) of Directive 2009/138/EC of the European Parliament and of the Council ; (12) ‘foreign control’ means control, as described in Article 22 of Directive 2013/34/EU of the European Parliament and of the Council , of an institution by any of the following: (a) a financial institution established in a Member State other than the Member State of the relevant institution; (b) a credit institution established in a Member State other than the Member State of the relevant institution; (c) an institution established in a non-Union country the business of which consists of the activities of a credit institution or a financial institution as defined in points (1) and (11) respectively.

1 NCBs shall report to the ECB the statistical information set out in Annex I and Annex II to this Guideline, separately, for the groups of institutions specified in paragraph 3, including all of the following: (a) a Union parent institution on a consolidated basis; (b) a Union parent financial holding company on a consolidated basis; (c) a Union parent mixed financial holding company on a consolidated basis; (d) a parent institution on a sub-consolidated basis; (e) a parent financial holding company on a sub-consolidated basis; (f) a parent mixed financial holding company on a sub-consolidated basis; (g) a credit institution that does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) in any Member state; (h) a credit institution, where both of the following apply: (i) the credit institution does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in the Member state of the credit institution; (ii) the credit institution forms part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in a Member State different from the Member State of the credit institution; (i) a branch established in the Union where its parent is not established in the same Member State.

2 The statistical information to be reported pursuant to paragraph 1 shall be based on the information collected by NCBs pursuant to Commission Implementing Regulation (EU) No 680/2014, Regulation (EU) No 2015/534 of the European Central Bank (ECB/2015/13), and related national instruments. NCBs shall aggregate that information for the purposes of this Guideline.

3 NCBs shall report the statistical information pursuant to paragraph 1 for all of the following: (a) the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets below 0,005 % of the total consolidated assets of credit institutions established in the Union; (b) the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets between 0,5 % and 0,005 % of the total consolidated assets of credit institutions established in the Union; (c) the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets greater than 0,5 % of the total consolidated assets of credit institutions established in the Union; (d) foreign (non-Union) controlled institutions referred to in points (a), (b), (c), and (g) of paragraph 1; (e) foreign (Union) controlled institutions referred to in points (d), (e), (f) and (h) of paragraph 1; (f) foreign (euro area) controlled institutions referred to in points (d), (e), (f) and (h) of paragraph 1; (g) foreign (non-Union) controlled branches established in the Union, referred to in point (i) of paragraph 1; (h) foreign (Union) controlled branches established in the Union, referred to in point (i) of paragraph 1; (i) foreign (euro area) controlled branches established in the Union, referred to in point (i) of paragraph 1; (j) any of the institutions referred to in paragraph 1 where they are significant supervised credit institutions or significant supervised groups as determined by Article 6(4) of Council Regulation (EU) No 1024/2013 and Part IV of Regulation (EU) No 468/2014 of the European Central Bank (ECB/2014/17) ; (k) any of the institutions referred to in paragraph 1 where they are less significant supervised credit institutions or less significant supervised groups as determined by Article 6(4) of Regulation (EU) No 1024/2013 and Part IV of Regulation (EU) No 468/2014 (ECB/2014/17).

4 For the purposes of points (a), (b) and (c) of paragraph 3, the total consolidated assets, for the Union as a whole, of credit institutions established in the Union shall be determined by aggregating the assets of the following: (a) consolidated Union parent institutions; (b) consolidated Union parent financial holding companies; (c) consolidated Union parent mixed financial holding companies on their consolidated basis; (d) credit institutions, where those institutions have not already been included in the consolidated basis of the entities referred to in points (a), (b) and (c) of this paragraph.

5 NCBs shall provide explanations to the ECB describing any deviation from the reporting standards applied pursuant to Commission Implementing Regulation (EU) No 680/2014, Regulation (EU) No 2015/534 of the European Central Bank (ECB/2015/13) or in the related national legal instruments referred to in paragraph 2 without undue delay.

1 NCBs shall report the statistical information on consolidated banking data pursuant to Article 3 on a quarterly basis and in accordance with the following timetable: (a) a full dataset shall be reported for end-of-year statistical information by mid-May of the year following the year to which the information relates, using the annual template set out in Annex I to this Guideline; (b) the end-March, end-June and end-September statistical information shall be reported in early July, October and January, respectively, using the quarterly template set out in Annex II to this Guideline. For the purposes of point (a), NCBs shall report the items flagged with an * in Annex I to this Guideline by mid-April of the year following the year to which the information relates.

2 By the end of September each year, the ECB shall communicate the exact transmission dates to NCBs in the form of a reporting calendar for the following year.

1 NCBs may revise the latest and previous quarter’s statistical information before the next reporting deadline, during regular reporting.

2 NCBs may revise statistical information covering previous reference periods at any time where this significantly improves the quality of that information.

3 NCBs shall provide explanations on any revisions to statistical information made pursuant to paragraph 2 and on how those revisions impact that information.

1 Without prejudice to Regulation (EC) No 2533/98, NCBs shall monitor and verify the quality and reliability of statistical information reported to the ECB pursuant to this Guideline.

2 Where NCBs identify discrepancies pursuant to the verifications conducted in accordance with this Article, they shall provide the ECB with the results of those verifications without undue delay.

1 NCBs shall transmit the statistical information to be reported pursuant to this Guideline electronically, using the means specified by the ECB. The statistical message format developed for this electronic exchange of statistical information shall be the format agreed by the ESCB.

2 Where paragraph 1 does not apply, NCBs may use other means of transmitting statistical information with the ECB’s prior consent.

Taking account of the views of the Statistics Committee, the ECB’s Executive Board shall make any necessary technical amendments to the Annexes provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden on reporting agents in Member States. The Executive Board shall inform the Governing Council of any such amendment without undue delay.

1 First reporting for quarterly statistical information to be reported pursuant to Article 4(1)(b) shall begin with statistical information for the first quarter of 2022.

2 First reporting for annual statistical information to be reported pursuant to Article 4(1)(a) shall begin with statistical information for 2021.

1 This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.

2 The national central banks of the Member States whose currency is the euro and the ECB shall comply with this Guideline from 1 February 2022.

This Guideline is addressed to all Eurosystem central banks.