Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:
(1)
in Article 8, paragraphs 4 and 5 are replaced by the following:
‘4. NCAs shall, upon receiving from significant credit institutions and significant branches the information specified in Articles 6 and 7 and after ensuring that the information is in the correct file format in accordance with Article 17, submit that information to the ECB without undue delay.
5. Significant credit institutions and significant branches shall report supervisory financial information to NCAs by the remittance dates referred to in Article 3 of Implementing Regulation (EU) 2021/451 or by an earlier deadline decided by the NCA.’
;
(2)
in Article 10, paragraphs 2 and 3 are replaced by the following:
‘2. NCAs shall, upon receiving information from significant credit institutions concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 and after ensuring that the information is in the correct file format in accordance with Article 17, submit that information to the ECB without undue delay.
3. NCAs shall decide the date by which credit institutions must report supervisory financial information as referred to in Article 9. That date shall not be later than the 25th working day following the relevant remittance dates referred to in Article 3 of Implementing Regulation (EU) 2021/451.’
;
(3)
in Article 12, paragraph 4 is replaced by the following:
‘4. NCAs shall submit to the ECB the information specified in Article 11 by close of business on the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) 2021/451 for the following institutions:
(a)
less significant credit institutions established in a participating Member State and reporting at the highest level of consolidation;
(b)
less significant credit institutions reporting on a consolidated basis, other than those referred to in point (a).’;
(4)
in Article 15, paragraph 4 is replaced by the following:
‘4. NCAs shall submit to the ECB the supervisory financial information specified in Articles 13 and 14 concerning less significant credit institutions and less significant branches by close of business on the 25th working day following the relevant remittance dates specified in Article 3 of Implementing Regulation (EU) 2021/451:
(a)
for less significant credit institutions which are not part of a supervised group and for less significant branches;
(b)
for less significant credit institutions which are part of a less significant supervised group.’;
(5)
Article 16 is replaced by the following:
‘Article 16
Data quality checks
NCAs shall monitor and assess the quality and reliability of the information submitted to the ECB. For these purposes, NCAs shall comply with the specifications regarding data quality checks and qualitative information set out in Articles 4 and 5 of Decision (EU) 2023/1681 of the European Central Bank (ECB/2023/18) ( *1 ) .
( *1 ) Decision (EU) 2023/1681 of the European Central Bank of 17 August 2023 on the provision to the European Central Bank of supervisory data reported to the national competent authorities by the supervised entities (ECB/2023/18) ( OJ L 216, 1.9.2023, p. 105 ).’;"
(6)
Article 17 is replaced by the following:
‘Article 17
IT language for the transmission of information from national competent authorities to the ECB
NCAs shall transmit the information specified in this Regulation in accordance with the relevant eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data. For these purposes, NCAs shall comply with the specifications set out in Article 6 of Decision (EU) 2023/1681 (ECB/2023/18).’.