What changes on 01/04/2015

The text in force from 15/05/2014 compared with the text from 01/04/2015.

Read the act as of 01/04/2015 · other versions: 09/10/2017 · 01/06/2020 · 28/06/2021 · 21/09/2023 · 30/12/2025

Title I

• inserted Article 1 - Subject matter
• inserted Article 2 - Definitions
• inserted Article 3 - Change of status of a supervised entity or a supervised group

Title II › Chapter I

• inserted Article 4 - Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013
• inserted Article 5 - Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC

Title II › Chapter II

• inserted Article 6 - Format and frequency of reporting on an individual basis for entities which are not part of a significant supervised group
• inserted Article 7 - Format and frequency of reporting on an individual basis for entities which are part of a significant supervised group
• inserted Article 8 - Reference dates and remittance dates for significant supervised entities

Title II › Chapter III

• inserted Article 9 - Format and frequency of reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
• inserted Article 10 - Reference dates and remittance dates for reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country

Title III › Chapter I

• inserted Article 11 - Format and frequency of reporting on a consolidated basis for less significant supervised groups
• inserted Article 12 - Reference dates and remittance dates for less significant supervised groups

Title III › Chapter II

• inserted Article 13 - Format and frequency of reporting on an individual basis for less significant supervised entities which are not part of a group
• inserted Article 14 - Format and frequency of reporting on an individual basis for entities which are part of a less significant supervised group
• inserted Article 15 - Reference dates and remittance dates for less significant supervised entities

Title IV

• inserted Article 16 - Data quality checks
• inserted Article 17 - IT language for the transmission of information from national competent authorities to the ECB

Title V

• inserted Article 18 - First reporting reference dates
• inserted Article 19 - Transitional provisions
• inserted Article 20 - Final provision

Outside any heading

• inserted Recital 1
• inserted Recital 2
• inserted Recital 3
• inserted Recital 4
• inserted Recital 5
• inserted Recital 6
• inserted Recital 7
• inserted Recital 8
• inserted Recital 9
• inserted Recital 10
• inserted Recital 11
• inserted Recital 12
• inserted Recital 13
• inserted Preamble
• inserted Annex I
• inserted Annex II
• inserted Annex III
• inserted Annex IV
• inserted Annex V