The quarterly reporting of the G-SII template in accordance with Annex 26/27 of the ITS on Supervisory Reporting (Implementing Regulation (EU) 2021/451) captures information on indicators for identifying global systemically important institutions (G-SIIs) and assigning corresponding G-SII buffer rates.

Under Article 20 of the ITS on Supervisory Reporting, EU parent institutions, EU parent financial holdings and EU mixed financial holdings are required to submit this information if the following conditions apply:

• The total exposure measure of the group is equal to or exceeds €125 billion.
• The EU parent or any of its subsidiaries or any branch operated by the parent or a subsidiary is located in a participating Member State as referred to in Article 4 of Regulation (EU) No 806/2014 of the European Parliament and of the Council.

As of the June 2023 reporting date, institutions are also subject to reporting requirements if the following conditions are met:

• The total exposure measure of the institution is equal to or exceeds €125 billion.
• The institution is located in a participating Member State as referred to in Article 4 of Regulation (EU) No 806/2014.
• The institution is not part of a group that is subject to consolidated supervision in accordance with Chapter 1 of Title II of Part 1 of Regulation (EU) No 575/2013.