Art. 430
Capital Requirements Regulation · 32013R0575 · every event for this act · on EUR-Lex
Reporting on prudential requirements and financial information
7 changes recorded across 7 events, newest first.
in force 2025-01-01 MODIFIED+943 −0§
Amended by Regulation (EU) 2024/1623 32024R1623 · Regulation (EU) 2024/2987 32024R2987 · Regulation (EU) 2024/2795 32024R2795
applies from: unchanged
The revised text inserts two new paragraphs, 2a and 2b, requiring institutions to separately report certain own funds requirement calculations for market risk.
Paragraph 2a covers the calculations set out in Article 325c(2), points (a), (b) and (c), for trading book and non-trading book positions exposed to foreign exchange and commodity risk, while paragraph 2b covers the calculations set out in Article 325ba(1), points (a)(i) and (ii) and (b)(i) and (ii), for the portfolio of positions assigned to trading desks with permission to use the alternative internal model approach under Article 325az(2).
No such separate reporting obligations for these market risk calculations appeared in the earlier version of Article 430.
Cited: Art. 430, v2 · Art. 430, v1
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02013R0575-20240709 → 02013R0575-20250101
Article 430
Reporting on prudential requirements and financial information
1. Institutions shall report to their competent authorities on:
(a) own funds requirements, including the leverage ratio, as set out in Article 92 and Part Seven;
(b) the requirements laid down in Articles 92a and 92b, for institutions that are subject to those requirements;
(c) large exposures as set out in Article 394;
(d) liquidity requirements as set out in Article 415;
(e) the aggregate data for each national immovable property market as set out in Article 430a(1);
(f) the requirements and guidance set out in Directive 2013/36/EU qualified for standardised reporting, except for any additional reporting requirement under point (j) of Article 104(1) of that Directive;
(g) the level of asset encumbrance, including a breakdown by the type of asset encumbrance, such as repurchase agreements, securities lending, securitised exposures or loans;
(h) their exposures to ESG risks, including:
(i) their existing and new exposures to fossil fuel sector entities;
(ii) their exposures to physical risks and transition risks;
(i) their crypto-asset exposures;
Institutions exempted in accordance with Article 6(5) shall not be subject to the reporting requirement on the leverage ratio set out in point (a) of the first subparagraph of this paragraph on an individual basis.
1a. For the purposes of point (a) of paragraph 1 of this Article, when institutions report on own funds requirements on securitisations, the information they report shall include information on NPE securitisations benefitting from the treatment set out in Article 269a, on STS on-balance sheet securitisations that they originate, and on the breakdown of the assets underlying those STS on-balance sheet securitisations by asset class.
2. In addition to the reporting on the leverage ratio referred to in point (a) of the first subparagraph of paragraph 1 and in order to enable the competent authorities to monitor leverage ratio volatility, in particular around reporting reference dates, large institutions shall report specific components of the leverage ratio to their competent authorities based on averages over the reporting period and the data used to calculate those averages.
2a. When reporting their own funds requirements for market risk referred to in paragraph 1, point (a), of this Article, institutions shall report separately the calculations set out in Article 325c(2), points (a), (b) and (c), for the portfolio of all trading book positions or non-trading book positions that are subject to foreign exchange risk and commodity risk.
2b. When reporting their own funds requirements for market risk referred to in paragraph 1, point (a), of this Article, institutions shall report separately the calculations set out in Article 325ba(1), points (a)(i) and (ii) and (b)(i) and (ii), and for the portfolio of all trading book positions or non-trading book positions that are subject to foreign exchange risk and commodity risk assigned to the trading desks for which they have been granted permission by the competent authorities to use the alternative internal model approach in accordance with Article 325az(2).
3. In addition to the reporting on prudential requirements referred to in paragraph 1 of this Article, institutions shall report financial information to their competent authorities where they are one of the following:
(a) an institution that is subject to Article … 1,154 unchanged words … authorities shall make use of data exchange wherever possible to reduce reporting requirements. The provisions on the exchange of information and professional secrecy as laid down in Section II of Chapter I of Title VII of Directive 2013/36/EU shall apply.
in force 2024-07-09 MODIFIED§
Amended by Regulation (EU) 2024/1623 32024R1623
applies from: unknown (the text changed beyond its dates, so no date that moved can be read as the application date)
dates added to the text: 2025-07-10
Paragraph 1 now adds two new reporting items after the existing point on asset encumbrance: exposures to ESG risks, broken down into existing and new exposures to fossil fuel sector entities and exposures to physical and transition risks, and separately crypto-asset exposures.
Paragraph 7's first subparagraph is reworded to describe EBA developing draft implementing technical standards on formats, frequency, dates, definitions and IT solutions including templates and instructions, replacing the earlier phrasing about templates, instructions and methodology.
Paragraph 7 also adds a new submission deadline of 10 July 2025 for the draft implementing technical standards on exposures to ESG risks, alongside the existing deadlines for the leverage ratio and the Articles 92a and 92b obligations.
Cited: Art. 430, v2 · Art. 430, v1
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in force 2023-06-28 INSERTED§
Amended by Regulation (EU) 2019/876 32019R0876
applies from: unknown
Sources disagree, and there is no text on either side — the amending act's instructions found this change; the text comparison finds no difference in the provision's text and the EU's own amendment metadata does not list it. All are shown; none is overruled.
No explanation shipped — the structural diff did not see this change, so it carries no text; another signal named the unit and the disagreement ships marked disputed.
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in force 2021-06-28 MODIFIED§
Amended by Regulation (EU) 2019/2033 32019R2033 · Regulation (EU) 2019/876 32019R0876 · Regulation (EU) 2021/558 32021R0558 · Regulation (EU) 2020/873 32020R0873
applies from: unknown (the text changed beyond its dates, so no date that moved can be read as the application date)
dates removed: 2013-07-28
Paragraph 1 was rewritten from a general leverage-ratio and supervisory-review submission duty into a structured list of specific reporting subjects covering own funds requirements, the Article 92a and 92b requirements, large exposures, liquidity requirements, immovable property market data, standardised reporting items under Directive 2013/36/EU, and asset encumbrance data, and a new exemption for institutions under Article 6(5) from individual-basis leverage ratio reporting was added.
A new paragraph 1a was inserted requiring reported own funds information on securitisations to cover NPE securitisations under Article 269a and STS on-balance sheet securitisations, and paragraphs 2 through 6 were reworked to address leverage ratio volatility reporting by large institutions, financial information reporting duties and proportionality of reporting requirements, replacing the earlier paragraph 2 that had only concerned the mandate for implementing technical standards.
New paragraphs 9, 10 and 11 were added addressing consultation with EBA on consolidated financial reporting by other institutions, notification of additional information needs to EBA and the ESRB, and waivers for duplicative data points together with a data-exchange obligation for competent, resolution and designated authorities.
Cited: Art. 430, v1 · Art. 430, v2
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in force 2020-12-28 INSERTED§
Amended by Regulation (EU) 2019/876 32019R0876
applies from: unknown
Sources disagree, and there is no text on either side — the amending act's instructions found this change; the text comparison finds no difference in the provision's text and the EU's own amendment metadata does not list it. All are shown; none is overruled.
No explanation shipped — the structural diff did not see this change, so it carries no text; another signal named the unit and the disagreement ships marked disputed.
text before / after, on the event page →
in force 2019-06-27 MODIFIED§
Amended by Regulation (EU) 2019/876 32019R0876
applies from: unknown (the text changed beyond its dates, so no date that moved can be read as the application date)
dates added to the text: 2014-04-16, 2020-06-28, 2021-06-28
Sources disagree about what is listed, not about the text — the text comparison and the amending act's instructions found this change; the EU's own amendment metadata does not list it. All are shown; none is overruled.
The article's heading changes from a general reporting requirement heading to one specifically covering reporting on prudential requirements and financial information.
The later version retains paragraphs 1 and 2 unchanged and adds two new paragraphs, 7 and 8, setting out further technical-standard development duties for EBA covering reporting formats, templates, timing, and a leverage ratio day-end or month-end value specification, along with a separate EBA assessment of the costs and benefits of the reporting requirements under Implementing Regulation (EU) No 680/2014.
Paragraph 8 further directs that EBA's report classify institutions by size and complexity, measure and assess reporting costs against benefits, and make recommendations for reducing reporting requirements, particularly for small and non-complex institutions, accompanied by the draft implementing technical standards referred to in paragraph 7.
Cited: Art. 430, v1 · Art. 430, v2
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detected 2026-08-13 DEFERRED§
no amending act named
applies from: 2013-07-28
dates added to the text: 2013-07-28 · dates removed: 2015-02-01
The deadline by which EBA must submit the draft implementing technical standards to the Commission was changed from 1 February 2015 to 28 July 2013.
Cited: Art. 430, v1 · Art. 430, v2
text before / after, on the event page →