What changes on 21/09/2023

The text in force from 28/06/2021 compared with the text from 21/09/2023, which includes the changes made by Regulation (EU) 2023/1678 of the ECB.

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

Title II › Chapter II

• amended Article 8 - Reporting reference dates and remittance dates for significant credit institutions and significant branches

Title II › Chapter III

• 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 12 - Reporting reference dates and remittance dates for less significant credit institutions

Title III › Chapter II

• amended Article 15 - Reporting reference dates and remittance dates for less significant credit institutions and less significant branches

Title IV

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

Outside any heading

• amended Annex IV - ‘FINREP data points’ under IFRS or National GAAP compatible with IFRS