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)

• Celex Number: 32021O0833
• Published date: 11 June 2021
• Date: 26 March 2021
• Date of Signature: 26 March 2021
• Official Gazette Publication: Official Journal of the European Union, L 208, 11 June 2021

11.6.2021 EN Official Journal of the European Union L 208/109

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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)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 127(2) and 127(5) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Whereas:

(1) The collection of statistical information on consolidated banking data, specifically statistical information on the aggregate consolidated profitability, balance sheets, asset quality, liquidity and solvency of Union and foreign-controlled credit institutions and branches in all Member States is essential for the smooth conduct of policies relating to the financial system of the Union.

(2) In particular, reporting statistical information on consolidated banking data supports financial stability analysis, macroprudential policy and structural analysis by describing the profitability, efficiency, asset quality, concentration, liquidity, funding structure and solvency of credit institutions established in the Union. Therefore, that statistical information should be reported to the ECB and should be aligned with the statistical reporting requirements laid down in Commission Implementing Regulation (EU) No 680/2014 (1), Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (2), and related national instruments.

(3) The definitions in Council Regulation (EC) No 2533/98 (3) are relevant for the purposes of the reporting requirements set out in this Guideline and should therefore apply. This Guideline applies to credit institutions in so far as it relates to an undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account. As the definition of ‘credit institution’ in Article 4(1)(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council (4) has recently been amended and will apply as of 26 June 2021, it is necessary to take into account the effect of that amendment when defining the scope of this Guideline. In order to preserve continuity in the statistical time series and so that the relevant statistical information includes the aggregate consolidated profitability, balance sheets, asset quality, liquidity, funding, capital adequacy and solvency of entities whose primary focus is banking business, the definition of credit institution has been updated for the purposes of this Guideline.

(4) In order for the ECB to perform its tasks, it is appropriate to provide that NCBs report the required statistical information to the ECB by a specified date.

(5) In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary for the ECB to provide for rules on the verification and, where appropriate, the revision of statistical information reported by NCBs. For the same reasons, NCBs should provide explanations to the ECB for revisions that significantly improve the statistical information reported.

(6) It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the European System of Central Banks (ESCB).

(7) It is necessary to set up a procedure to carry out technical amendments to the Annexes to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor increase the reporting burden. Account should be taken of the views of the Statistics Committee of the ESCB when following this procedure. NCBs should propose such technical amendments to the Annexes to this Guideline through the Statistics Committee.

(8) For reasons of legal certainty, NCBs should comply with the provisions of this Guideline from the same date as referred to in Article 2 of Guideline (EU) 2021/835 of the European Central Bank (ECB/2021/16) (5),

HAS ADOPTED THIS GUIDELINE:

Article 1

Subject matter

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.

Article 2

Definitions

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 (6), 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 (7), 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 (8);

(12) ‘foreign control’ means control, as described in Article 22 of Directive 2013/34/EU of the European Parliament and of the Council (9), 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.

Article 3

Statistical information to be reported on consolidated banking data

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...