Article 1Scope and frequency of reporting on significant intra-group transactions and risk concentrations1.Without prejudice to the obligations laid down in Articles 7(2) and 8(2) of Directive 2002/87/EC, the coordinator appointed in accordance with Article 10 of that Directive may demand regulated entities or mixed financial holding companies to submit information about significant risk concentrations and significant intra-group transactions on an ad hoc basis, after having consulted the relevant competent authorities.2.Regulated entities or mixed financial holding companies shall ensure that the data reported in accordance with Articles 7(2) and 8(2) of Directive 2002/87/EC are consistent with the data submitted in accordance with the requirements of the relevant sectoral rules as defined in Article 2(7) of that Directive, and in particular with Regulation (EU) No 575/2013 of the European Parliament and of the CouncilRegulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1). and Commission Delegated Regulation (EU) 2015/35Commission Delegated Regulation (EU) 2015/35 of 10 October 2014 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 12, 17.1.2015, p. 1)..3.In accordance with Annex II to Directive 2002/87/EC, the coordinator, after having consulted the relevant competent authorities, shall specify the type of transactions that regulated entities or mixed financial holding companies shall report.4.Regulated entities or mixed financial holding companies shall submit to the coordinator any requested information and any corrections to the data without undue delay.

Article 2Format of reporting on significant risk concentrations1.When reporting information on significant risk concentrations in accordance with Article 7(2) of Directive 2002/87/EC, regulated entities or mixed financial holding companies shall submit the information referred to in templates FC.06, FC.07 and FC.08 of Annex I to this Regulation in accordance with the instructions laid down in Annex II to this Regulation.2.When reporting, in accordance with Article 3(5), point (e), of Commission Delegated Regulation (EU) 2015/2303Commission Delegated Regulation (EU) 2015/2303 of 28 July 2015 supplementing Directive 2002/87/EC of the European Parliament and of the Council with regard to regulatory technical standards specifying the definitions and coordinating the supplementary supervision of risk concentration and intra-group transactions (OJ L 326, 11.12.2015, p. 34)., to the coordinator appointed in accordance with Article 10 of Directive 2002/87/EC, information on the management of conflicts of interests and risks of contagion at the level of the financial conglomerate regarding significant risk concentrations, regulated entities or mixed financial holding companies shall use the format requested by that coordinator.

Article 3Format of reporting on significant intra-group transactions1.When reporting information on significant intra-group transactions in accordance with Article 8(2) of Directive 2002/87/EC, regulated entities or mixed financial holding companies shall submit the information referred to in templates FC.00 to FC.05 of Annex I to this Regulation in accordance with the instructions laid down in Annex II to this Regulation.2.When reporting, in accordance with Article 2(4), point (d), of Delegated Regulation (EU) 2015/2303, to the coordinator appointed in accordance with Article 10 of Directive 2002/87/EC information on the management of conflicts of interests and risks of contagion at the level of the financial conglomerate regarding significant intra-group transactions, regulated entities or mixed financial holding companies shall use the format requested by the coordinator.

Article 4TransmissionRegulated entities or mixed financial holding companies shall submit the information referred to in Articles 1, 2 and 3 of this Regulation in the data exchange formats specified by the coordinator, in accordance with the following specifications:(a)data points shall be reported using no decimals and precision equivalent to units;(b)the reporting currency shall be the one used for the preparation of the consolidated financial statements.

Article 5Entry into force and date of applicationThis 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 31 December 2023.

This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX ITemplates for reporting on intra-group trasactions (IGT) and risk concentration (RC)FC.00Summary template 02022R2454-20221219_en_img_1

FC.01Equity-type transactions, debt and asset transfers 02022R2454-20221219_en_img_2

FC.02Derivatives 02022R2454-20221219_en_img_3

FC.03Off-balance sheet and contingent liabilities

Corrected by