What changes on 21/02/2015

The text in force from 01/01/2014 compared with the text from 21/02/2015, which includes the changes made by Commission Implementing Regulation (EU) 2015/79, Commission Implementing Regulation (EU) 2015/227.

Read the act as of 21/02/2015 · other versions: 20/04/2016 · 10/09/2016 · 01/12/2016 · 01/01/2018 · 01/03/2018 · 01/12/2018 · 01/06/2020 · 28/06/2021

Chapter 1

• amended Article 1 - Subject matter and scope

Chapter 2

• amended Article 2 - Reporting reference dates
• amended Article 3 - Reporting remittance dates
• amended Article 4 - Reporting thresholds — entry and exit criteria

Chapter 3 › Section 1

• amended Article 5 - Format and frequency of reporting on own funds and on own funds requirements for institutions on an individual basis, except for investment firms subject to article 95 and 96 of Regulation (EU) No 575/2013
• amended Article 6 - Format and frequency of reporting on own funds and own funds requirements on a consolidated basis, except for groups which only consist of investment firms subject to articles 95 and 96 of Regulation (EU) No 575/2013
• amended Article 7 - Format and frequency of reporting on own funds and own funds requirements for investment firms subject to Articles 95 and 96 Regulation (EU) No 575/2013 on an individual basis
• amended Article 8 - Format and frequency of reporting on own funds and own funds requirements for groups which only consist of investment firms subject to Article 95 and 96 Regulation (EU) No 575/2013 on a consolidated basis

Chapter 3 › Section 2

• amended Article 9 - Format and frequency of reporting on financial information for institutions subject to Article 4 of Regulation (EC) No 1606/2002 and other credit institutions applying Regulation (EC) No 1606/2002 on a consolidated basis
• amended Article 11 - Format and frequency of reporting on financial information for institutions applying national accounting frameworks developed under Directive 86/635/EEC on a consolidated basis

Chapter 4

• amended Article 12

Chapter 5

• amended Article 13

Chapter 6

• amended Article 14

Chapter 7

• amended Article 15 - Format and frequency of reporting on liquidity coverage requirement

Chapter 7A

• inserted Article 16a - Format and frequency of reporting on asset encumbrance on an individual and a consolidated basis

Chapter 8

• amended Article 17 - ▼M1

Chapter 9

• amended Article 18 - Transitional period
• amended Article 19 - Entry into Force

Outside any heading

• inserted Annex XVI - REPORTING TEMPLATES ON ASSET ENCUMBRANCE
• inserted Annex XVII - REPORTING ON ASSET ENCUMBRANCE
• amended Recital 1
• amended Recital 2
• amended Recital 3
• amended Recital 4
• amended Recital 5
• amended Recital 6
• amended Recital 7
• amended Recital 8
• amended Recital 9
• amended Recital 10
• amended Recital 11
• amended Recital 12
• amended Recital 13
• amended Preamble
• amended Annex I - REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS
• amended Annex II - REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS
• amended Annex III - REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
• amended Annex IV - REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
• amended Annex IX - INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
• amended Annex V - REPORTING ON FINANCIAL INFORMATION
• amended Annex VI - REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
• amended Annex VII - INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
• amended Annex VIII - TEMPLATES FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
• amended Annex X - REPORTING ON LEVERAGE
• amended Annex XI - REPORTING ON LEVERAGE
• amended Annex XII - REPORTING ON LIQUIDITY
• amended Annex XIII - REPORTING ON LIQUIDITY (PART 1 of 5: LIQUID ASSETS)
• amended Annex XIV - Single Data Point Model
• amended Annex XV - Validation Rules