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New version applies from 30/01/2027 — introduced by Commission Delegated Regulation (EU) 2026/269. 173 provisions change. Article 305 changes in this version: compare with the current text.

Article 305 - Materiality

Article 305
Materiality

For the purposes of this Chapter, the information submitted to supervisors shall be considered as material where its omission or misstatement could influence the decision-making or judgement of the supervisory authorities.

Official text · consolidated version 14/11/2024 (in force) Open full page ↗
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