Article 415 › 2
CRR
An institution shall report separately to the competent authorities of the home Member State the items referred to in paragraph 1 in the currency below when it has: (a) aggregate liabilities in a currency different from the reporting currency under paragraph 1 amounting to or exceeding 5 % of the institution's or the single liquidity sub-group's total liabilities; or (b) a significant branch in accordance with Article 51 of Directive 2013/36/EU in a host Member State using a currency different from the reporting currency under paragraph 1 of this Article.
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Source: EUR-Lex CELLAR · retrieved 2026-09-04