In order to meet the requirements for disclosure of a full reconciliation of own funds items to audited financial statements, as described in point (a) of Article 437(1) of Regulation (EU) No 575/2013, institutions shall apply the methodology referred to in Annex I and shall publish the balance sheet reconciliation information resulting from the application of this methodology
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New version applies from 28/06/2021 — introduced by Commission Implementing Regulation (EU) 2021/637.
23 provisions change.
Article 2 is deleted from 28/06/2021.