New consolidated version: Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)Text with EEA relevance

A new consolidated version of Commission Implementing Regulation (EU) 2021/451 as regards the reporting of asset encumbrance, liquidity, own funds and common reporting (COREP) for purpose of identifying global systemically important institutions (G-SIIs) was published in the Official Journal (OJ) of the EU.
The consolidated version includes the changes made by Commission Implementing Regulation (EU) 2022/1994 which revised the reporting requirements, templates, and instructions for financial institutions to reduce the reporting requirements of smaller, non-complex institutions, adjust some reporting requirements to create a level playing field between large institutions and those that neither meet this definition, nor meet the definition of small institutions, and adjust several templates based on recent reporting (and shortcoming) experiences. Please refer to EventID 18770 in this context for more detailed information on the amendments.