(4)The financial statements of some institutions subject to these disclosure requirements are extensive and complex. It is necessary to set out a uniform approach which follows clearly presented steps in order to assist institutions in establishing their balance sheet reconciliation.
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New version applies from 28/06/2021 — introduced by Commission Implementing Regulation (EU) 2021/637.
23 provisions change.
Recital 4 is deleted from 28/06/2021.