What changes on 09/10/2017
The text in force from 01/04/2015 compared with the text from 09/10/2017, which includes the changes made by Regulation (EU) 2017/1538 of the ECB.
0 inserted
23 amended
1 deleted
0 moved
Read the act as of 09/10/2017 · other versions: 01/06/2020 · 28/06/2021 · 21/09/2023 · 30/12/2025
Title I
- amended Article 1 - Subject matter and general principles
- amended Article 2 - Definitions
- amended Article 3 - Change of status of a supervised entity
Title II › Chapter I
- amended Article 4 - Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013
- amended Article 5 - Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC
Title II › Chapter II
- amended Article 6 - Format and frequency of reporting on an individual basis for credit institutions which are not part of a significant supervised group and for significant branches
- amended Article 7 - Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group
- amended Article 8 - Reporting reference dates and remittance dates for significant credit institutions and significant branches
Title II › Chapter III
- amended Article 9 - Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
- amended Article 10 - Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
Title III › Chapter I
- amended Article 11 - Format and frequency of reporting on a consolidated basis for less significant credit institutions
- amended Article 12 - Reporting reference dates and remittance dates for less significant credit institutions
Title III › Chapter II
- amended Article 13 - Format and frequency of reporting on an individual basis for less significant credit institutions which are not part of a supervised group and for less significant branches
- amended Article 14 - Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group
- amended Article 15 - Reporting reference dates and remittance dates for less significant credit institutions and less significant branches
Title IV
Title V
- amended Article 19 - Transitional provisions
- amended Article 20 - Final provision
- deleted Article 18 - First reporting reference dates last in force on the version of 01/04/2015
Outside any heading
- amended Annex I - Simplified supervisory financial reporting
- amended Annex II - Over-simplified supervisory financial reporting
- amended Annex III - Supervisory financial reporting data points
- amended Annex IV - ‘FINREP data points’ under IFRS or National GAAP compatible with IFRS
- amended Annex V - ‘FINREP data points’ under national accounting frameworks