Commission Implementing Regulation (EU) 2024/855 of 15 March 2024 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards rules on the supervisory reporting of interest rate risk in the banking book

In order to report information on their interest rate risk in the banking book in accordance with Article 430(1) of Regulation (EU) No 575/2013, institutions shall submit the information specified in Annex XXVIII on an individual and a consolidated basis, in accordance with the instructions laid down in Annex XXIX, with the following frequencies, depending on the nature of the reporting institutions: (a) template 1 with a quarterly frequency by all institutions; (b) templates 2, 5 and 8 with a quarterly frequency by large institutions; (c) templates 3 and 6 with quarterly frequency by institutions that are neither large institutions nor small and non-complex institutions; (d) templates 4 and 7 with a quarterly frequency by small and non-complex institutions; (e) template 9 with quarterly frequency by institutions that are neither large institutions nor small and non-complex institutions and by small and non-complex institutions; (f) template 10 with an annual frequency by large institutions; (g) template 11 with annual frequency by institutions that are neither large institutions nor small and non-complex institutions and by small and non-complex institutions.’;

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 September 2024.