1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Supervisory financial reporting data points’ includes the data points from Annex III to Implementing Regulation (EU) 2021/451 identified in Annex IV to this Regulation.
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Supervisory financial reporting data points’ includes the data points from Annex IV to Implementing Regulation (EU) 2021/451 identified in Annex V to this Regulation.
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) 2021/451