S.L. 330.9 Art. 45ISupervisory reporting and public disclosure of the requirement.

(1) Institutions and entities referred to in paragraphs

(b), (c) or (d) of the definition "entity" in regulation 2(1), that are subject to the requirement referred to in regulation 45(L) shall report to the Authority and the Resolution Committee on the following:

(a) the amounts of own funds that, where applicable, meet the conditions of paragraph (b) of regulation 45F(2), and the amounts of eligible liabilities, and the expression of those amounts in accordance with regulation 45(2) after any applicable deductions in accordance with Articles 72e to 72j of the CRR;

(b) the amounts of other bail-inable liabilities; and

(c) for the items referred to in paragraphs (a) and (b) above:

(i) their composition, including their maturity profile;

(ii) their ranking in normal insolvency proceedings in terms of regulation 108; and

(iii) whether they are governed by the laws of a third country and, if so, which third country, and whether they contain the contractual terms referred to in regulation 55(1), points (p) and (q) of Article 52(1) and points (n) and (o) of Article 63 of the CRR:

Provided that, the obligation to report on the amounts of other bail-inable liabilities referred to in paragraph (b) shall not apply to entities that, at the date of the reporting of that information, hold amounts of own funds and eligible liabilities of at least 150 per cent of the requirement referred to in regulation 45(1) as calculated in accordance with paragraph (a).

(2) The institutions and entities referred to in sub-regulation

(1) shall report:

(a) the information referred to in paragraph (a) of sub-regulation (1), on at least a biannual basis; and

(b) the information referred to in paragraphs (b) and (c) of sub-regulation (1) on at least an annual basis: Provided that, notwithstanding the provisions of this sub-regulation, at the request of the Authority or the Resolution Committee, the institutions or entities referred to in sub-regulation (1) shall report the information referred to in sub-regulation (1) on a more frequent basis.

(3) Institutions or entities referred to in sub-regulation (1) shall, on at least an annual basis, make the following information publicly available:

(a) the amounts of own funds that, where applicable, meet the conditions of paragraph (b) of regulation 45F(2) and eligible liabilities;

(b) the composition of the items referred to in paragraph (a), including their maturity profile and ranking in normal insolvency proceedings in terms of regulation 108; and

(c) the applicable requirement referred to in regulations 45E or 45F expressed in accordance with regulation 45(2).

(4) Sub-regulations (1) and (3) shall not apply to a liquidation entity unless the Resolution Committee has determined the requirement referred to in regulation 45(1) for such entity in accordance with the first proviso to regulation 45C(2a). In such a case, the Resolution Committee shall determine the content and frequency of the reporting and disclosure obligations referred to in Article 45i(5) and (6) of the BRRD for such entity. The Resolution Committee shall communicate those reporting and disclosure obligations to the liquidation entity concerned. Those reporting and disclosure obligations shall not go beyond what is necessary to monitor compliance with the requirement determined pursuant to the first proviso to regulation 45C(2a).

(5) Where resolution actions have been implemented or the write-down or conversion power referred to in regulation 59 has been exercised, public disclosure requirements referred to in sub-regulation (3) shall apply from the date of the deadline to comply with the requirements of regulations 45E or 45F referred to in regulation 45L.