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
Two new paragraphs, 2a and 2b, are inserted after paragraph 2, requiring institutions to separately report certain own funds requirement calculations for market risk.
Paragraph 2a requires separate reporting of the calculations set out in Article 325c(2), points (a), (b) and (c), for trading book and non-trading book positions subject to foreign exchange and commodity risk, while paragraph 2b requires separate reporting of the calculations set out in Article 325ba(1), points (a)(i) and (ii) and (b)(i) and (ii), for positions assigned to trading desks with permission to use the alternative internal model approach under Article 325az(2).
No such provisions on separate reporting of these market risk calculations appear 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 new reporting items requiring institutions to report on their exposures to ESG risks, including existing and new exposures to fossil fuel sector entities and exposures to physical and transition risks, as well as on their crypto-asset exposures, in addition to the previously listed asset encumbrance reporting.
Paragraph 7's description of what EBA's implementing technical standards must specify has been reworded, and a new deadline of 10 July 2025 has been added for EBA to submit the draft standards concerning exposures to ESG risks.
Cited: Art. 430, v2
text before / after, on the event page →
in force 2023-06-28 INSERTED§
Amended by Regulation (EU) 2019/876 32019R0876
applies from: unknown
Sources disagree — 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 as `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 no longer refers to a single leverage-ratio reporting obligation and instead lists separate reporting items covering own funds requirements including the leverage ratio, the Articles 92a and 92b requirements, large exposures, liquidity requirements, aggregate immovable property market data, standardised reporting on Directive 2013/36/EU requirements and guidance, and asset encumbrance levels, with an added exemption for institutions covered by Article 6(5) from individual-basis leverage ratio reporting.
A new paragraph 1a on reporting of securitisation-related own funds information, including NPE securitisations under Article 269a and STS on-balance sheet securitisations, has been added, and paragraphs 2 and 3 have been rewritten to link leverage ratio averaging and financial information reporting to the new paragraph 1 structure rather than to the former single leverage ratio provision.
New paragraphs 9, 10 and 11 have been added covering EBA consultation on consolidated financial reporting by other institutions, notification obligations regarding additional information needed under paragraph 5, and waivers for duplicative data points together with data-exchange obligations among competent, resolution and designated authorities, none of which appeared in the earlier version.
Cited: Art. 430, v1 · Art. 430, v2
text before / after, on the event page →
in force 2020-12-28 INSERTED§
Amended by Regulation (EU) 2019/876 32019R0876
applies from: unknown
Sources disagree — 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 as `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 — 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 heading changed from "Reporting requirement" to "Reporting on prudential requirements and financial information", while paragraphs 1 and 2 remain unchanged.
Two new paragraphs, 7 and 8, were added: paragraph 7 sets out EBA's mandate to develop implementing technical standards for reporting formats, templates, timing and day-end or month-end value specifications, with submission deadlines of 28 June 2020 for certain items and 28 June 2021 otherwise, and paragraph 8 sets out EBA's mandate to assess costs and benefits of reporting requirements under Implementing Regulation (EU) No 680/2014 and report to the Commission by 28 June 2020.
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 →