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New version applies from 01/06/2020 — introduced by Regulation (EU) 2020/605 of the ECB.
4 provisions change.
Later versions: 28/06/2021, 21/09/2023, 30/12/2025.
Regulation (EU) 2015/534 of the ECB
01/04/2015 → 09/10/2017: 0 inserted · 1 removed · 23 amended · 0 moved · 19 renamed · 15 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
Preamble · 1 unchanged
Recitals
Recitals · 13 unchanged
Recital 1 · Recital 2 · Recital 3 · Recital 4 · Recital 5 · Recital 6 · Recital 7 · Recital 8 · Recital 9 · Recital 10 · Recital 11 · Recital 12 · Recital 13
Title I - SUBJECT MATTER AND DEFINITIONS
- amendedrenamed Article 1 - Subject matter and general principles Title I was “Article 1 - Subject matter”
- amended Article 2 - Definitions Title I
- amendedrenamed Article 3 - Change of status of a supervised entity Title I was “Article 3 - Change of status of a supervised entity or a supervised group”
Title II - REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS renamed was “Title II - SIGNIFICANT SUPERVISED GROUPS AND ENTITIES”
- renamed Title II › Chapter I - Reporting on a consolidated basis was “Chapter I - Significant supervised groups”
- amendedrenamed 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 Title II › Chapter I was “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”
- amendedrenamed 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 I was “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”
- renamed Title II › Chapter II - Reporting on an individual basis was “Chapter II - Significant supervised entities”
- amendedrenamed 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 Title II › Chapter II was “Article 6 - Format and frequency of reporting on an individual basis for entities which are not part of a significant supervised group”
- amendedrenamed Article 7 - Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group Title II › Chapter II was “Article 7 - Format and frequency of reporting on an individual basis for entities which are part of a significant supervised group”
- amendedrenamed Article 8 - Reporting reference dates and remittance dates for significant credit institutions and significant branches Title II › Chapter II was “Article 8 - Reference dates and remittance dates for significant supervised entities”
- renamed Title II › Chapter III - Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country was “Chapter III - Reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country”
- amendedrenamed 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 Title II › Chapter III was “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”
- amendedrenamed 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 II › Chapter III was “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 - REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS renamed was “Title III - LESS SIGNIFICANT SUPERVISED GROUPS AND ENTITIES”
- renamed Title III › Chapter I - Reporting on a consolidated basis was “Chapter I - Less significant supervised groups”
- amendedrenamed Article 11 - Format and frequency of reporting on a consolidated basis for less significant credit institutions Title III › Chapter I was “Article 11 - Format and frequency of reporting on a consolidated basis for less significant supervised groups”
- amendedrenamed Article 12 - Reporting reference dates and remittance dates for less significant credit institutions Title III › Chapter I was “Article 12 - Reference dates and remittance dates for less significant supervised groups”
- renamed Title III › Chapter II - Reporting on an individual basis was “Chapter II - Less significant supervised entities”
- amendedrenamed 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 Title III › Chapter II was “Article 13 - Format and frequency of reporting on an individual basis for less significant supervised entities which are not part of a group”
- amendedrenamed Article 14 - Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group Title III › Chapter II was “Article 14 - Format and frequency of reporting on an individual basis for entities which are part of a less significant supervised group”
- amendedrenamed Article 15 - Reporting reference dates and remittance dates for less significant credit institutions and less significant branches Title III › Chapter II was “Article 15 - Reference dates and remittance dates for less significant supervised entities”
Title IV - DATA QUALITY AND IT LANGUAGE
- amended Article 17 - IT language for the transmission of information from national competent authorities to the ECB Title IV
Title IV · 1 unchanged
Title V - TRANSITIONAL AND FINAL PROVISIONS
- removed Article 18 - First reporting reference dates Title V
- amended Article 19 - Transitional provisions Title V
- amended Article 20 - Final provision Title V
Annexes
- amendedrenamed Annex I - Simplified supervisory financial reporting was “Annex I”
- amendedrenamed Annex II - Over-simplified supervisory financial reporting was “Annex II”
- amendedrenamed Annex III - Supervisory financial reporting data points was “Annex III”
- amendedrenamed Annex IV - ‘FINREP data points’ under IFRS or National GAAP compatible with IFRS was “Annex IV”
- amendedrenamed Annex V - ‘FINREP data points’ under national accounting frameworks was “Annex V”