Requirements for reporting funding plans
Article 3
1. NCAs shall provide the ECB with the funding plans that are in line with the European Banking Authority (EBA) Guidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation of the European Systemic Risk Board of 20 December 2012 (ESRB/2012/2) (EBA/GL/2019/05) ( 10 ) (hereinafter the ‘EBA 2019 Guidelines’) of the following supervised entities established in their respective participating Member States: (a) significant supervised entities at the highest level of consolidation in the participating Member States on a consolidated basis; (b) significant supervised entities that are not part of a supervised group on an individual basis; (c) less significant supervised entities in respect of which the relevant NCA collects funding plans in accordance with the EBA 2019 Guidelines. 2. NCAs that collect the funding plans of significant supervised entities that are not referred to in paragraph 1, points (a) and (b), shall provide these funding plans to the ECB if they comply with the EBA 2019 Guidelines. 3. The funding plans shall be submitted to the ECB in accordance with the harmonised instructions and templates referred to in the EBA 2019 Guidelines. The funding plans shall have a reporting reference date of 31 December of the previous year. Where supervised entities are permitted by national law to report their financial information based on their accounting year-end, which deviates from the calendar year-end, the latest available accounting year-end shall be considered the reporting reference date.