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Final Report - European Banking Authority

1 EBA/ITS/2021/02 5 March 2021 Final Report draft Implementing Technical Standards on reporting requirements for investment firms under Article 54(3) and on disclosures requirements under Article 49(2) of Regulation (EU) 2019/2033 2 Contents 1. Executive Summary 3 2. background and rationale 3 background 3 draft ITS on reporting requirements for investment firms under Article 54(3) and on disclosures requirements under Article 49(2) of IFR 5 3. draft implementing technical standards 11 4. Accompanying documents 19 Additional clarifying examples 19 draft cost-benefit analysis/impact assessment 20 Feedback on the public consultation 26 3 1. Executive Summary 1. The Investment Firms Directive (IFD) and the Investment Firms Regulation (IFR) were published in the Official Journal on 5 December 2019 and entered into force on 26 December 2019. 2. The IFR give a significant number of mandates to the European Banking Authority (EBA) covering a broad range of areas related to the prudential treatment of investment firms.

2. Background and rationale 3 2.1 Background 3 2.2. Draft ITS on reporting requirements for investment firms under Article 54(3) and on disclosures requirements under Article 49(2) of IFR 5 3. Draft implementing technical standards 11 4. Accompanying documents 19 4.1 Additional clarifying examples 19

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