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Document L:2021:210:FULL

Official Journal of the European Union, L 210, 14 June 2021


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ISSN 1977-0677

Official Journal

of the European Union

L 210

European flag  

English edition

Legislation

Volume 64
14 June 2021


Contents

 

II   Non-legislative acts

page

 

 

REGULATIONS

 

*

Regulation (EU) 2021/943 of the European Central Bank of 14 May 2021 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2021/24)

1

 

 

DECISIONS

 

*

Commission Implementing Decision (EU) 2021/944 of 3 June 2021 on the extension of the periods for the collection of statements of support for certain European citizens’ initiatives pursuant to Regulation (EU) 2020/1042 of the European Parliament and of the Council (notified under document C(2021) 3879)

45

 

*

Commission Implementing Decision (EU) 2021/945 of 10 June 2021 concerning a draft order notified by Romania as regards information on the freshness of fish (notified under document C(2021) 4052)  ( 1 )

48

 

 

RECOMMENDATIONS

 

*

Commission Recommendation (EU) 2021/946 of 3 June 2021 on a common Union Toolbox for a coordinated approach towards a European Digital Identity Framework

51

 


 

(1)   Text with EEA relevance.

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.


II Non-legislative acts

REGULATIONS

14.6.2021   

EN

Official Journal of the European Union

L 210/1


REGULATION (EU) 2021/943 OF THE EUROPEAN CENTRAL BANK

of 14 May 2021

amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2021/24)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (1), and in particular Article 4(1), Article 4(3), Article 6(2), Article 6(5)(d) and Article 10 thereof,

Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (2), and in particular Article 21(1), Article 140 and Article 141(1) thereof,

Whereas:

(1)

The European Commission, based on the draft implementing technical standards submitted by the European Banking Authority (EBA), recently adopted Commission Implementing Regulation (EU) 2021/451 (3), which repeals and replaces Commission Implementing Regulation (EU) No 680/2014 (4).

(2)

As Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (5) (the ‘ECB FINREP Regulation’) provides for the use, for its purposes, of templates developed by the EBA and enacted in Implementing Regulation (EU) No 680/2014, references to Implementing Regulation (EU) No 680/2014 in the ECB FINREP Regulation need to be updated accordingly. It is also necessary to take account of other changes that require updates to cross references to Implementing Regulation (EU) 2021/451 to ensure that the ECB FINREP Regulation remains consistent with the applicable Commission Implementing Regulation. Those changes include certain changes in the naming and structure of certain templates in the Annexes to the ECB FINREP Regulation so as to align with the naming and structure of the templates in the Annexes to Implementing Regulation (EU) 2021/451.

(3)

On 20 May 2019, the European Parliament and the Council of the European Union adopted Regulation (EU) 2019/876 (6), which amends Regulation (EU) No 575/2013 of the European Parliament and of the Council (7). References to Regulation (EU) No 575/2013 in the ECB FINREP Regulation should be updated accordingly.

(4)

In order to ensure legal certainty, it is necessary to ensure that the changes in references apply from the same date as the repeal of Implementing Regulation (EU) No 680/2014. This Regulation should therefore apply from the date of application of Implementing Regulation (EU) 2021/451, on 28 June 2021.

(5)

Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Amendments

Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:

(1)

Article 1 is amended as follows:

(a)

in paragraph 2, the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Commission Implementing Regulation (EU) 2021/451 (*);

(*)

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 (OJ L 97, 19.3.2021, p. 1).’;

(b)

paragraph 3 is replaced by the following:

‘3.   Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(6) of Regulation (EU) No 575/2013, those institutions shall comply also on a sub-consolidated basis with the requirements laid down in this Regulation on a consolidated basis.’;

(2)

Article 4 is replaced by the following:

‘Article 4

Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013

In accordance with Article 430(4) of Regulation (EU) No 575/2013, significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 shall report supervisory financial information, as provided for in Article 11 of Implementing Regulation (EU) 2021/451, on a consolidated basis.’;

(3)

Article 5 is replaced by the following:

‘Article 5

Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC

In accordance with Article 430(9) of Regulation (EU) No 575/2013, significant credit institutions other than those referred to in Article 4, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall report supervisory financial information on a consolidated basis as provided for in Article 12 of Implementing Regulation (EU) 2021/451.’;

(4)

Article 6 is amended as follows:

(a)

paragraph 2 is replaced by the following:

‘2.   The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 11 of Implementing Regulation (EU) 2021/451, including information specified in template 40.1 of Annex III to that Regulation, and shall take place with the frequency specified in that Article.’;

(b)

paragraph 4 is replaced by the following:

‘4.   The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 12 of Implementing Regulation (EU) 2021/451, including information specified in template 40.1 of Annex IV to that Regulation, and shall take place with the frequency specified in that Article.’;

(c)

in paragraphs 7 and 8, the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(5)

Article 7 is amended as follows:

(a)

the last sentence of paragraph 1 is replaced by the following:

‘Supervisory financial reporting by these credit institutions shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex I.’;

(b)

in paragraph 2, the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(c)

paragraph 4 is replaced by the following:

‘4.   The supervisory financial reporting referred to in paragraph 3 shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex I.’;

(d)

in paragraph 5, the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(6)

in points (a) and (b) of Article 8(4), the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(7)

Article 9(1) is amended as follows:

(a)

the last sentence of point (a) is replaced by the following:

‘The supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451.’;

(b)

the last sentence of point (b) is replaced by the following:

‘The supervisory financial reporting shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451.’;

(8)

in Article 10(2), the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(9)

Article 11 is amended as follows:

(a)

paragraph 2 is replaced by the following:

‘2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in paragraph 1 of Annex I.’;

(b)

in paragraph 3, the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(c)

the last sentence of paragraph 4 is replaced by the following:

‘That supervisory financial reporting shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in paragraph 2 of Annex I.’;

(d)

in paragraph 5, the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(10)

in points (a) and (b) of Article 12(4), the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(11)

Article 13 is amended as follows:

(a)

paragraph 2 is replaced by the following:

‘2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in paragraph 1 of Annex I.’;

(b)

paragraph 5 is replaced by the following:

‘5.   The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in paragraph 2 of Annex I.’;

(c)

in paragraphs 3 and 6, the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(12)

Article 14 is amended as follows:

(a)

paragraph 2 is replaced by the following:

‘2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex II.’;

(b)

paragraph 5 is replaced by the following:

‘5.   The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 12 of Implementing Regulation (EU) 2021/451 and shall include the common minimum information specified in Annex II.’;

(c)

in paragraphs 3 and 6, the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(13)

in points (a) and (b) of Article 15(4), the reference to ‘Implementing Regulation (EU) No 680/2014’ is replaced by a reference to ‘Implementing Regulation (EU) 2021/451’;

(14)

the Annexes to Regulation (EU) 2015/534 (ECB/2015/13) are amended in accordance with the Annex to this Regulation.

Article 2

Final provisions

1.   This Regulation shall enter into force on the fifth day following that of its publication in the Official Journal of the European Union.

2.   It shall apply from 28 June 2021.

This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.

Done at Frankfurt am Main, 14 May 2021.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE


(1)  OJ L 287, 29.10.2013, p. 63.

(2)  OJ L 141, 14.5.2014, p. 1.

(3)  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 (OJ L 97, 19.3.2021, p. 1).

(4)  Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).

(5)  Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 31.3.2015, p. 13).

(6)  Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (OJ L 150, 7.6.2019, p. 1).

(7)  Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).


ANNEX

The Annexes to Regulation (EU) 2015/534 (ECB/2015/13) are amended as follows:

(1)

Annex I is replaced by the following:

‘ANNEX I

Simplified supervisory financial reporting

1.   

For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, “Simplified supervisory financial reporting” includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 1.

2.   

For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, “Simplified supervisory financial reporting” includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 2.

2a.   

As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:

(a)

the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;

(b)

the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;

(c)

the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451; and

(d)

the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) 2021/451.

3.   

The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) 2021/451.

4.   

Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.

5.   

For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, the second subparagraph of Article 5(5) of Implementing Regulation (EU) 2021/451 applies.

Table 1

Template number

NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

 

PART 1 [QUARTERLY FREQUENCY]

 

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

 

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2.1

Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

4.2.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

4.4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

4.5

Subordinated financial assets

5.1

Loans and advances other than held for trading, trading or held for sale assets by product

6.1

Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes

 

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

 

Loan commitments, financial guarantees and other commitments

9.1.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2

Loan commitments, financial guarantees and other commitments received

10

Derivatives - Trading and economic hedges

 

Hedge accounting

11.1

Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

 

Movements in allowances and provisions for credit losses

12.1

Movements in allowances and provisions for credit losses

 

Collateral and guarantees received

13.1

Breakdown of collateral and guarantees by loans and advances other than held for trading

13.2.1

Collateral obtained by taking possession during the period [held at the reference date]

13.3.1

Collateral obtained by taking possession accumulated

14

Fair value hierarchy: financial instruments at fair value

 

Breakdown of selected statement of profit or loss items

16.1

Interest income and expenses by instrument and counterparty sector

16.3

Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

 

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

17.1

Reconciliation between accounting and CRR scope of consolidation: Assets

17.2

Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given

17.3

Reconciliation between accounting and CRR scope of consolidation: Liabilities

 

Information on performing and non-performing exposures

18

Information on performing and non-performing exposures

18.1

Inflows and outflows of non-performing exposures - loans and advances by counterparty sector

18.2

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property

19

Forborne exposures

 

PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

 

Geographical breakdown

20.4

Geographical breakdown of assets by residence of the counterparty

20.5

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

20.6

Geographical breakdown of liabilities by residence of the counterparty

 

PART 4 [ANNUAL]

 

Group structure

40.1

Group structure: “entity-by-entity”

Table 2

Template number

NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

 

PART 1 [QUARTERLY FREQUENCY]

 

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

 

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2.1

Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

4.2.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

4.4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

4.5

Subordinated financial assets

4.6

Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

4.7

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

4.8

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

4.9

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method

4.10

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

5.1

Loans and advances other than held for trading, trading or held for sale assets by product

6.1

Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes

 

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

 

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given

9.1.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2

Loan commitments, financial guarantees and other commitments received

10

Derivatives - Trading and economic hedges

 

Hedge accounting

11.1

Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

11.2

Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk

 

Movements in allowances and provisions for credit losses

12

Movements in allowances for credit losses and impairment of equity instruments under national GAAP

12.1

Movements in allowances and provisions for credit losses

 

Collateral and guarantees received

13.1

Breakdown of collateral and guarantees by loans and advances other than held for trading

13.2.1

Collateral obtained by taking possession during the period [held at the reference date]

13.3.1

Collateral obtained by taking possession accumulated

14

Fair value hierarchy: financial instruments at fair value

 

Breakdown of selected statement of profit or loss items

16.1

Interest income and expenses by instrument and counterparty sector

16.3

Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

16.4

Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

 

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

17.1

Reconciliation between accounting and CRR scope of consolidation: Assets

17.2

Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given

17.3

Reconciliation between accounting and CRR scope of consolidation: Liabilities

 

Information on performing and non-performing exposures

18

Information on performing and non-performing exposures

18.1

Inflows and outflows of non-performing exposures - loans and advances by counterparty sector

18.2

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property

19

Forborne exposures

 

PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

 

Geographical breakdown

20.4

Geographical breakdown of assets by residence of the counterparty

20.5

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

20.6

Geographical breakdown of liabilities by residence of the counterparty

 

PART 4 [ANNUAL]

 

Group structure

40.1

Group structure: “entity-by-entity”

(2)

Annex II is replaced by the following:

‘ANNEX II

Over-simplified supervisory financial reporting

1.   

For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, “Over-simplified supervisory financial reporting” includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 3.

Table 3

Template number

NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

 

PART 1 [QUARTERLY FREQUENCY]

 

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

 

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2.1

Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

4.2.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

4.4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

4.5

Subordinated financial assets

5.1

Loans and advances other than held for trading, trading or held for sale assets by product

 

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

 

Loan commitments, financial guarantees and other commitments

9.1.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

10

Derivatives - Trading and economic hedges

 

Hedge accounting

11.1

Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

 

Movements in allowances and provisions for credit losses

12.1

Movements in allowances and provisions for credit losses

14

Fair value hierarchy: financial instruments at fair value

 

Information on performing and non-performing exposures

18

Information on performing and non-performing exposures

18.1

Inflows and outflows of non-performing exposures - loans and advances by counterparty sector

18.2

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property

19

Forborne exposures

2.   

For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, “Over-simplified supervisory financial reporting” includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 4.

Table 4

Template number

NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

 

PART 1 [QUARTERLY FREQUENCY]

 

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

 

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2.1

Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

4.2.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

4.4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

4.5

Subordinated financial assets

4.6

Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

4.7

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

4.8

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

4.9

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method

4.10

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

5.1

Loans and advances other than held for trading, trading or held for sale assets by product

 

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

 

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given

9.1.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

10

Derivatives - Trading and economic hedges

 

Hedge accounting

11.1

Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

11.2

Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk

 

Movements in allowances and provisions for credit losses

12

Movements in allowances for credit losses and impairment of equity instruments under national GAAP

12.1

Movements in allowances and provisions for credit losses

 

Information on performing and non-performing exposures

18

Information on performing and non-performing exposures

18.1

Inflows and outflows of non-performing exposures - loans and advances by counterparty sector

18.2

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property

19

Forborne exposures

3.   

The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451.

4.   

As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:

(a)

the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;

(b)

the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;

(c)

the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451.

’;

(3)

Annex III is replaced by the following:

‘ANNEX III

Supervisory financial reporting data points

1.   

For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, “Supervisory financial reporting data points” includes the data points from Annex III to Implementing Regulation (EU) 2021/451 identified in Annex IV to this Regulation.

2.   

For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, “Supervisory financial reporting data points” includes the data points from Annex IV to Implementing Regulation (EU) 2021/451 identified in Annex V to this Regulation.

3.   

The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451

’;

(4)

Annex IV is replaced by the following:

‘ANNEX IV

"FINREP data points" under IFRS or National GAAP compatible with IFRS

Image 1

1.     Balance Sheet Statement [Statement of Financial Position]

1.1   Assets

Image 2

1.2   Liabilities

Image 3

1.3   Equity

Image 4

2.     Statement of profit or loss

Image 5

5.     Breakdown of non-trading loans and advances by product

5.1   Loans and advances other than held for trading, trading or held for sale assets by product

Image 6

8.     Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector

Image 7

8.2   Subordinated financial liabilities

Image 8

10.     Derivatives - Trading and economic hedges

Image 9

11.     Hedge accounting

11.1   Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

Image 10

18     Information on performing and non-performing exposures

18.0   Information on performing and non-performing exposures

Image 11

Image 12

18     Information on performing and non-performing exposures

18.0   Information on performing and non-performing exposures

Image 13

Image 14

19.     Information forborne exposures

Image 15

19.     Information forborne exposures

Image 16

(5)

Annex V is replaced by the following:

‘ANNEX V

"FINREP data points" under national accounting frameworks

Image 17

1.    Balance Sheet Statement [Statement of Financial Position]

1.1   Assets

Image 18

1.2   Liabilities

Image 19

1.3   Equity

Image 20

2.    Statement of profit or loss

Image 21

Image 22

5.    Breakdown of non-trading loans and advances by product

5.1   Loans and advances other than held for trading, trading or held for sale assets by product

Image 23

8.    Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector

Image 24

8.2   Subordinated financial liabilities

Image 25

10.    Derivatives - Trading and economic hedges

Image 26

11.    Hedge accounting

11.2   Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk

Image 27

18    Information on performing and non-performing exposures

18.0   Information on performing and non-performing exposures

Image 28

Image 29

18    Information on performing and non-performing exposures

18.0   Information on performing and non-performing exposures

Image 30

Image 31

19.    Information forborne exposures

Image 32

19.    Information forborne exposures

Image 33


DECISIONS

14.6.2021   

EN

Official Journal of the European Union

L 210/45


COMMISSION IMPLEMENTING DECISION (EU) 2021/944

of 3 June 2021

on the extension of the periods for the collection of statements of support for certain European citizens’ initiatives pursuant to Regulation (EU) 2020/1042 of the European Parliament and of the Council

(notified under document C(2021) 3879)

(Only the English text is authentic)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2020/1042 of the European Parliament and of the Council of 15 July 2020 laying down temporary measures concerning the time limits for the collection, the verification and the examination stages provided for in Regulation (EU) 2019/788 on the European citizens’ initiative in view of the COVID-19 outbreak (1), and in particular Article 2(2) thereof,

After consulting the Committee on the European citizens’ initiative established by Article 22 of Regulation (EU) 2019/788 of the European Parliament and of the Council (2),

Whereas:

(1)

Regulation (EU) 2020/1042 lays down temporary measures in relation to the European citizens’ initiative to address the challenges that organisers of citizens’ initiatives, national administrations and the Union institutions were faced with after the World Health Organization announced in March 2020 that the COVID-19 outbreak had become a worldwide pandemic. In the months following that announcement, Member States adopted restrictive measures to combat the public health crisis. As a result, public life came to a standstill in almost all Member States. Regulation (EU) 2020/1042 therefore extended certain time limits laid down in Regulation (EU) 2019/788.

(2)

Regulation (EU) 2020/1042 empowers the Commission to further extend the collection periods by 3 months in certain circumstances. The conditions for any further extension are similar to those that led to the initial extension after the COVID-19 outbreak in March 2020, namely that at least a quarter of Member States or a number of Member States representing more than 35 % of the Union population apply measures in response to the COVID-19 pandemic, which substantially hamper the ability of organisers to collect statements of support in paper form and to inform the public of their ongoing initiatives.

(3)

Since the adoption of Regulation (EU) 2020/1042 in July 2020, the Commission has been closely monitoring the situation in the Member States.

(4)

On 17 December 2020 (3), and again on 19 February 2021 (4), the Commission granted further 3-month extensions to initiatives that were in the process of collecting statements of support, following its assessment, that the conditions for granting such an extension under Regulation (EU) 2020/1042 were fulfilled. Proportionate extensions were granted to initiatives that started their collection period in the course of periods of extension.

(5)

Since 1 February 2021, the pandemic situation caused by COVID-19 in several Member States has not significantly changed. By the end of April 2021, a substantial number of Member States still had measures in place restricting the free circulation of citizens within their territory in order to stop or slow down the transmission of COVID-19. 7 Member States reported on 19 April that they were applying national confinement measures, which prohibit or substantially restrict the freedom of citizens to move around freely within their territory, while 12 Member States reported that they were applying local confinement measures. Those confinement measures have been combined with additional measures with similar restrictive effects on public life in their territory or at least substantial parts of it, including restrictions on the accessibility of public spaces, the closure or limited opening of shops, restaurants and pubs, severe capacity restrictions on public and private gatherings and meetings and the imposition of curfews. The combination of those measures substantially affects organisers’ ability to gather statements of support in paper form and to inform the public about their ongoing initiatives. Based on the information currently available, those measures, or measures with a similar effect, are likely to remain in place for a period of at least 3 months.

(6)

The Member States concerned represent at least one quarter of Member States, and more than 35 % of the Union population.

(7)

For those reasons, it can be concluded that the conditions for granting an extension of the collection periods are fulfilled in respect of 5 initiatives for which the collection period was ongoing on 1 May 2021. Those collection periods should therefore be extended by 3 months.

(8)

On 19 February 2021, the Commission granted an extension to 14 initiatives. For 9 initiatives it is not possible to benefit from a further extension, as these have already benefited from the maximum extension of 12 months.

(9)

For initiatives for which the collection period started between 1 May 2021 and the date of adoption of this Decision, the collection period should be extended until 1 August 2022.

HAS ADOPTED THIS DECISION:

Article 1

1.   Where the collection of statements of support for a European citizens’ initiative (‘initiative’) was ongoing on 1 May 2021, the maximum collection period shall be extended for a period of 3 months in respect of that initiative.

2.   Where the collection of statements of support for an initiative started between 1 May 2021 and the date of adoption of this Decision, the maximum collection period shall be extended until 1 August 2022 in respect of that initiative.

Article 2

The new end dates of the collection periods for the following initiatives shall be as follows:

the initiative entitled ‘VOTERS WITHOUT BORDERS, Full Political Rights for EU Citizens’: 11 June 2022;

the initiative entitled ‘Start Unconditional Basic Incomes (UBI) throughout the EU’: 25 June 2022;

the initiative entitled ‘Libertà di condividere’: 1 August 2022;

the initiative entitled ‘Right to Cure’: 1 August 2022;

the initiative entitled ‘Civil society initiative for a ban on biometric mass surveillance practices’: 1 August 2022;

the initiative entitled ‘Green Garden Roof Tops’: 1 August 2022.

Article 3

This Decision is addressed to:

the group of organisers of the initiative entitled ‘VOTERS WITHOUT BORDERS, Full Political Rights for EU Citizens’;

the group of organisers of the initiative entitled ‘Start Unconditional Basic Incomes (UBI) throughout the EU’;

the group of organisers of the initiative entitled ‘Libertà di condividere’;

the group of organisers of the initiative entitled ‘Right to Cure’;

the group of organisers of the initiative entitled ‘Civil society initiative for a ban on biometric mass surveillance practices’;

the group of organisers of the initiative entitled ‘Green Garden Roof Tops’.

Done at Brussels, 3 June 2021.

For the Commission

Věra JOUROVÁ

Vice-President


(1)  OJ L 231, 17.7.2020, p. 7.

(2)  Regulation (EU) 2019/788 of the European Parliament and of the Council of 17 April 2019 on the European citizens’ initiative (OJ L 130, 17.5.2019, p. 55).

(3)  Commission Implementing Decision (EU) 2020/2200 of 17 December 2020 on the extension of the periods for the collection of statements of support for certain European citizens’ initiatives pursuant to Regulation (EU) 2020/1042 of the European Parliament and of the Council (OJ L 434, 23.12.2020, p. 56).

(4)  Commission Implementing Decision (EU) 2021/360 of 19 February 2021 on the extension of the periods for the collection of statements of support for certain European citizens’ initiatives pursuant to Regulation (EU) 2020/1042 of the European Parliament and of the Council (OJ L 69, 26.2.2021, p. 9).


14.6.2021   

EN

Official Journal of the European Union

L 210/48


COMMISSION IMPLEMENTING DECISION (EU) 2021/945

of 10 June 2021

concerning a draft order notified by Romania as regards information on the freshness of fish

(notified under document C(2021) 4052)

(Only the Romanian text is authentic)

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1169/2011 (1) of the European Parliament and of the Council 25 October 2011 on the provision of food information to consumers, and in particular Article 45(4) thereof,

Whereas:

(1)

In accordance with Article 45(1) of Regulation (EU) No 1169/2011, the Romanian authorities notified to the Commission on 18 November 2019 a national draft order regarding the requirement for economic operators to ensure that consumers are informed about the freshness of fish (‘the draft order’).

(2)

Regulation (EU) No 1169/2011 establishes the general principles, requirements and responsibilities governing food information, and in particular food labelling. In this regard, Article 9(1) of Regulation (EU) No 1169/2011 list the particulars that are to be provided on foods, in accordance with Articles 10 to 35 and subject to the exceptions contained therein.

(3)

Article 39(1) of Regulation (EU) No 1169/2011 provides that in addition to the mandatory particulars referred to in Article 9(1) and in Article 10, Member States may, in accordance with the procedure laid down in Article 45, adopt measures requiring additional mandatory particulars for specific types or categories of food, justified on one of the grounds of the protection of public health, the protection of consumers, the prevention of fraud or the protection of industrial and commercial property rights, indications of provenance, registered designations of origin and the prevention of unfair competition.

(4)

By laying down national measures requiring to inform the consumers about the freshness of fish, the draft order establishes additional mandatory particulars for specific categories of foods within the meaning of Article 39(1) of Regulation (EU) No 1169/2011. Therefore, it is necessary to examine its compatibility with the above mentioned requirements of that Regulation and the provisions of the Treaty on the Functioning of the European Union.

(5)

Article 2 of the notified draft order provides that economic operators shall display immediately next to the wild or farmed, non-prepacked, whole, fresh fish, one of the following four indications: (a) this fish was caught 0-2 days ago, (b) this fish was caught 2-3 days ago, (c) this fish was caught 3-4 days ago, or (d) this fish was caught more than 5 days ago.

(6)

The Romanian authorities explain that the draft order is intended to ensure that consumers in Romania are better informed regarding how fresh are products, in this case fish, marketed to them as well as concerning the fact that the products offered to them do not affect their lives or their health. The Romanian authorities explain that inspections by the National Authority for Consumer Protection (ANPC) have revealed that food products are being marketed in the fresh fish range that are not in fact fresh, thereby endangering the health of consumers using them.

(7)

Following a request for clarification from the Commission, the Romanian authorities clarified by letter of 25 June 2020 the scope of application of the draft order, as well as the information that would be required to be provided to consumers, and reiterated the justifications for its adoption.

(8)

Article 1(4) of Regulation (EU) No 1169/2011 provides that the Regulation applies without prejudice to labelling requirements provided for in specific Union provisions applicable to particular foods.

(9)

Regulation (EU) No 1379/2013 of the European Parliament and of the Council (2) of the European Parliament and the Council of 11 December 2013 on the common organisation of the markets in fishery and aquaculture products sets out common marketing standards for fish, including specific provisions on consumer information. Amongst others, it provides rules for the mandatory and voluntary consumer information that need to be indicated on fishery and aquaculture products that are marketed within the Union, irrespective of their origin or of their marketing method.

(10)

Article 35(1)(a to e) of Regulation (EU) No 1379/2013 lays down the five mandatory indications that apply specifically to fishery and aquaculture products. According to Article 39(1)(a) of Regulation (EU) No 1379/2013, the date of catch of fishery products or the date of harvest of aquaculture products constitutes information that may be provided on a voluntary basis, provided it is clear and unambiguous.

(11)

The information required by the draft order, even though expressed differently, is tantamount to providing information on the date of catch or the date of harvest. The indications of Article 2 of the draft order enable the consumer to calculate the date of catch or the date of harvest. They also serve the same purpose as the indication of the date of catch or the date of harvest, namely to inform the consumers about the freshness of the fish.

(12)

As the provision of information on the date of catch or the date of harvest is harmonised at EU level as a voluntary indication, Member States may not require any indications concerning the date of catch or the date of harvest as an additional mandatory particular. Such national measure would be in conflict with provisions of EU law.

(13)

In addition, the protection of health and the provision of information to consumers, which are the reasons for the adoption of the draft national measure according to the Romanian Authorities, constitute objectives served by Regulation (EU) No 1379/2013. This is evidenced by recitals 20 and 21 and Articles 7(1)(c) and 35(1)(e) of that Regulation.

(14)

EU legislation provides the means to the competent national authorities to protect human health and safety, and to ensure that consumers are not mislead about the characteristics of fishery products placed on the market in their territories.

(15)

According to Article 14(1) of Regulation (EC) No 178/2002 of the European Parliament and of the Council (3), food shall not be placed on the market if it is unsafe.

(16)

Article 17(2) of Regulation (EC) No 178/2002 establishes a general duty for the competent Authorities in the Member States to monitor and control that food law requirements have comprehensively and effectively been enforced at all stages of the food chain.

(17)

Article 17(1) of Regulation (EC) No 178/2002 imposes an obligation on food business operators to actively participate in implementing food law requirements by verifying that such requirements are met. Food business operators hold primary legal responsibility in ensuring compliance with food law, and in particular food safety.

(18)

Article 7(1)(a) of Regulation (EU) No 1169/2011 requires that food information shall not be misleading as to the characteristics of the food and, in particular, as to its nature, identity, properties, composition, quantity, durability, country of origin or place of provenance, method of manufacture or production.

(19)

As the EU legislation provides the means to the competent national authorities to protect human health and safety, and to ensure that consumers are not mislead about the characteristics of fishery products placed on the market in their territories, the national measure cannot be justified on those grounds.

(20)

In view of the abovementioned elements, the provisions of the draft order regarding the requirement for economic operators to ensure that consumers are informed about the freshness of fish would be contrary to Article 39(1)(a) of Regulation (EU) No 1379/2013.

(21)

In light of these observations, the Commission has delivered a negative opinion on the draft order, on 22 September 2020, pursuant to Article 45(3) of Regulation (EU) No 1169/2011. The Commission notified the negative opinion to Romanian authorities on 23 September 2020.

(22)

The Romanian authorities should accordingly be requested not to adopt the notified order.

(23)

The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed,

HAS ADOPTED THIS DECISION:

Article 1

Romania shall not adopt the draft order notified on 18 November 2019 regarding the requirement imposed on economic operators to inform consumers about the freshness of fish.

Article 2

This Decision is addressed to Romania.

Done at Brussels, 10 June 2021.

For the Commission

Stella KYRIAKIDES

Member of the Commission


(1)  Regulation (EU) No 1169/2011 of the European Parliament and of the Council of 25 October 2011 on the provision of food information to consumers amending Regulations (EC) No 1924/2006 and (EC) No 1925/2006 of the European Parliament and of the Council, and repealing Commission Directive 87/250/EEC, Council Directive 90/496/EEC, Commission Directive 1999/10/EC, Directive 2000/13/EC of the European Parliament and of the Council, Commission Directives 2002/67/EC and 2008/5/EC and Commission Regulation (EC) No 608/2004 (OJ L 304, 22.11.2011, p. 18).

(2)  Regulation (EU) No 1379/2013 of the European Parliament and of the Council of 11 December 2013 on the common organisation of the markets in fishery and aquaculture products, amending Council Regulations (EC) No 1184/2006 and (EC) No 1224/2009 and repealing Council Regulation (EC) No 104/2000 (OJ L 354, 28.12.2013, p. 1).

(3)  Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedure in matters of food safety (OJ L 31, 1.2.2002, p. 1).


RECOMMENDATIONS

14.6.2021   

EN

Official Journal of the European Union

L 210/51


COMMISSION RECOMMENDATION (EU) 2021/946

of 3 June 2021

on a common Union Toolbox for a coordinated approach towards a European Digital Identity Framework

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 292 thereof,

Whereas:

(1)

In just one year, the COVID-19 pandemic has radically changed the role and relevance of digitalisation in our societies and economies, and accelerated its pace. In a response to the increased digitalisation of services, the demand by users and business for means to identify and authenticate online, as well as to digitally exchange information related to identity, attributes or qualifications, in a secure way and with a high level of data protection, has increased radically.

(2)

The objective of Regulation (EU) No 910/2014 of the European Parliament and of the Council (1) (the ‘eIDAS Regulation’) is to enable the cross-border recognition of government electronic identification (‘eIDs’) to access public services, and to establish a Union market for trust services recognised across borders with the same legal status as the traditional equivalent paper-based processes.

(3)

In its conclusions of 1-2 October 2020, the European Council called on the Commission to make a proposal for the development of an EU-wide framework for secure public electronic identification, including interoperable digital signatures, to provide people with control over their online identity and data as well as to enable access to public, private and cross-border digital services.

(4)

The Commission Communication ‘2030 Digital Compass: the European way for the Digital Decade’ (2) sets the objective that, by 2030, the Union and its citizens should benefit from a wide deployment of a trusted, user-controlled identity, allowing each user to control their own online interactions and presence.

(5)

The Commission adopted a proposal to amend the eIDAS Regulation (3). It proposes a European Digital Identity framework to offer users self-determined personal digital wallets that would allow for a secure and easy access to different services, both public and private, under the users full control. In addition, it creates a new qualified trust service for attestation of attributes concerning information related to identity, such as addresses, age, gender, civil status, family composition, nationality, educational and professional qualifications and titles, licenses, other permits and payment data, that can be offered, shared and exchanged across borders, in full security, data protection and with legal effect across borders.

(6)

Given the acceleration of digitisation, Member States have deployed or are developing national electronic identity systems including digital wallets and national trust frameworks for the integration of attributes and credentials. Other solutions are being prepared or in the process of being deployed by private sector operators.

(7)

The development of divergent national solutions creates fragmentation and deprives people and businesses from the benefits of the Single Market, as they cannot use secure, convenient and uniform identification systems across the Union to access both public and private services.

(8)

To support the competitiveness of European businesses, online service providers should be able to rely on digital identity solutions recognised across the Union, irrespective of the Member State in which they have been issued, thus benefiting from a harmonised European approach to trust, security and interoperability. Users and service providers alike should be able to benefit from the same legal value provided to electronic attestations of attributes valid across the Union.

(9)

In order to avoid fragmentation and barriers due to diverging standards, and to ensure a coordinated process to impede endangering the implementation of the future European Digital Identity framework, there needs to be a process for close and structured cooperation between the Commission, the Member States and the private sector.

(10)

To accelerate the path towards achieving this objective, Member States should increase their cooperation and identify a Toolbox for a European Digital Identity framework. The toolbox should lead to a technical architecture and reference framework, a set of common standards and technical references as well as best practices and guidelines as a basis for the implementation of the European Digital Identity framework. To ensure a harmonised approach for electronic identity in line with the expectations of citizens and businesses, including of persons with disabilities, cooperation should start immediately in parallel and in full respect of the legislative process and in alignment with its outcome.

(11)

This Recommendation sets up a structured process of cooperation between Member States, the Commission and, where relevant, private sector operators to develop the Toolbox.

(12)

The Toolbox should cover four cross-cutting dimensions, namely the provision and exchange of identity attributes, functionality and security of the European Digital Identity Wallets, reliance on the European Digital Identity Wallet including identity matching, and governance. The Toolbox should meet the requirements laid out in the proposal for a European Digital Identity framework. It should be updated as necessary following the outcome of the legislative process.

(13)

Collaboration between Member States is necessary for the exchange of best practices and the development of guidelines in areas where harmonisation is not required, but an alignment of practices would support implementation of the European Digital Identity framework by Member State.

(14)

The eIDAS expert group shall be tasked as main interlocutor for the purposes of implementing this Recommendation.

(15)

Catalogues of attributes and schemes for the attestation of attributes have already been established in other areas, such as for the Once Only Technical System of the Single Digital Gateway Regulation or other data exchange initiatives at European level. Alignment and reuse of that work should be considered to ensure interoperability considering also the principles of the European Interoperability framework.

(16)

Existing international and European standards and technical specifications should be re-used where appropriate and reference pilots and test implementations of the European Identity Digital Wallet framework and related components should be carried out to facilitate deployment, up-take and interoperability.

HAS ADOPTED THIS RECOMMENDATION:

1.   OBJECTIVES AND DEFINITIONS

(1)

It is recommended that Member States work towards the development of a Toolbox to support the implementation of the European Digital Identity framework in close coordination with the Commission and, where relevant, other concerned public and private sector parties. In particular, Member States are recommended to work closely together on the basis of a proposal by the Commission to identify the following elements as part of the Toolbox:

(a)

a technical architecture and reference framework defining the functioning of the European Digital Identity framework in accordance with the eIDAS Regulation, taking into account the Commission’s proposal for a European Digital Identity framework;

(b)

common standards and technical specifications further to point 3(2);

(c)

common guidelines and best practices in areas where alignment of practices will support the smooth functioning of the European Digital Identity framework further to point 3(3) of this Recommendation.

(2)

For the purposes of this Recommendation, the definitions set out in the Commission’s proposal for a European Digital Identity framework apply.

2.   PROCESS FOR DEVELOPING A TOOLBOX

(1)

It is recommended that Member States implement this Recommendation through the eIDAS expert group. The general rules of procedure of that expert group apply.

(2)

Standardisation bodies, relevant private and public sector stakeholders and external experts will be consulted and associated to the process as appropriate.

(3)

The following schedule for the implementation of this Recommendation is foreseen:

(a)

by September 2021: agreement on process and working procedures, launch of data collection exercise from Member States and discussion of technical architecture outline;

(b)

by December 2021: agreement on technical architecture outline;

(c)

by June 2022, identification of specific technical architecture, standards and references, guidelines and best practices for:

(1)

the provision and exchange of identity attributes;

(2)

functionality and security of the European Digital Identity Wallets;

(3)

reliance on the European Digital Identity Wallets including identity matching;

(4)

governance;

(d)

by 30 September 2022: agreement between the Member States, in close cooperation with the Commission, on the Toolbox for the implementation of the European Digital Identity framework including a comprehensive technical architecture and reference framework, common standards and technical references and guidelines and best practices;

(e)

by 30 October 2022: publication of the toolbox by the Commission.

(4)

Notwithstanding point 4 ‘Review’, it is recommended that the Member States and other concerned parties implement the toolbox following its publication, in the form of test implementations and reference pilots.

3.   COOPERATION AT UNION LEVEL TO DEVELOP A TOOLBOX TO SUPPORT THE IMPLEMENTATION OF THE EUROPEAN DIGITAL IDENTITY FRAMEWORK

Content of the Toolbox

(1)

In order to facilitate the implementation of the European Digital Identity framework, it is recommended that Member States cooperate to establish a toolbox including a comprehensive technical architecture and reference framework, a set of common standards and technical references and a set of guidelines and descriptions of best practices. The scope of the toolbox should cover at least all aspects of the functionality of the European Digital Identity Wallets and of the qualified trust service for attestation of attributes as proposed by the Commission’s proposal for a European Digital Identity framework. The content should evolve in parallel with and reflect the outcome of the discussion and process of adoption of the European Digital Identity Framework.

Common Standards and Technical References

(2)

It is recommended that Member States identify common standards and technical references in particular in the following areas: European Digital Identity Wallets user functionalities including signing by means of qualified electronic signatures, interfaces and protocols, level of assurance, notification of relying parties and verification of their authenticity, electronic attestation of attributes, mechanisms for verifying validity of electronic attestations of attributes and associated person identification data, certification, publication of a list of European Digital Identity Wallets, communication of security breaches, verification of identity and attributes by qualified trust providers of electronic attestations of attributes, identity matching, minimum list of attributes from authentic sources such as addresses, age, gender, civil status, family composition, nationality, educational and professional qualifications, titles and licenses, other permits and payment data, catalogue of attributes and schemes for the attestation of attributes and verification procedures for qualified electronic attestations of attributes, cooperation and governance.

Guidelines, best practices and cooperation

(3)

It is recommended that Member States identify guidelines and best practices in particular in the following areas: business models and fees structure, verification of attributes against authentic sources including via designated intermediaries.

4.   REVIEW

It is recommended that Member States cooperate to update the deliverables resulting from this Recommendation after the adoption of the legislative proposal for a European Digital Identity Framework to account for the final text of the legislation.

Done at Brussels, 3 June 2021.

For the Commission

Thierry BRETON

Member of the Commission


(1)  Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC (OJ L 257, 28.8.2014, p. 73).

(2)  COM(2021) 118 final.

(3)  COM(2021) 281 final.


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