Reporting
Article 3
1. To the extent not already required by other provisions of Union law, and notwithstanding the applicable rules concerning reporting, confidentiality and professional secrecy, natural and legal persons, entities and bodies, including the European Central Bank, national central banks, financial sector entities as defined in Article 4 of Regulation (EU) No 575/2013 of the European Parliament and of the Council ( 7 ) insurance and reinsurance undertakings as defined in Article 13 of Directive 2009/138/EC of the European Parliament and of the Council ( 8 ) , central securities depositories as defined in Article 2 of Regulation (EU) No 909/2014 of the European Parliament and of the Council ( 9 ) and central counterparties as defined in Article 2 of Regulation (EU) No 648/2012 of the European Parliament and of the Council ( 10 ) shall provide to the Commission, by 14 March 2026, information on the assets and reserves referred to in Article 2 of this Regulation which they hold or control or are a counterparty to. Such information shall be updated every three months and shall at least include the following: (a) information identifying the natural or legal persons, entities or bodies owning, holding or controlling such assets and reserves, including the name, address and VAT registration or tax identification number; (b) the amount or market value of such assets and reserves at the date of reporting; (c) the types of assets or reserves as well as crypto-assets and other relevant categories of assets, including non-pecuniary assets. For each of those categories, and where available, relevant features such as quantity, location, currency, maturity and contractual conditions between the reporting entity and the asset owner shall be indicated. 2. Where the reporting natural or legal person, entity or body has established an extraordinary and unforeseen loss or damage to the assets and reserves referred to in Article 2, that information shall be reported immediately to the Commission. 3. Member States, as well as the natural and legal persons, entities and bodies covered by the reporting obligation set out in this Article, shall cooperate with the Commission in any verification of the information received. The Commission may request any additional information it requires to carry out such verification. When such a request is addressed to a natural or legal person, entity or body, the Commission shall simultaneously transmit it to the competent authority of the relevant Member State. Any information received by the Commission shall be made available to the relevant Member State. 4. Any information provided to or received by the Commission and the competent authorities of the Member States in accordance with this Article shall be used by the Commission and the competent authorities of the Member States only for the purposes for which it was provided or received. 5. Any processing of personal data shall be carried out in accordance with this Regulation and Regulations (EU) 2016/679 ( 11 ) and (EU) 2018/1725 ( 12 ) of the European Parliament and of the Council and only in so far as necessary for the application of this Regulation and to ensure effective cooperation between Member States as well as with the Commission in the application of this Regulation.