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New version applies from 28/06/2021 — introduced by Regulation (EU) 2021/943 of the ECB.
19 provisions change.
Later versions: 21/09/2023, 30/12/2025.
Regulation (EU) 2015/534 of the ECB
09/10/2017 → 01/06/2020: 0 inserted · 0 removed · 4 amended · 0 moved · 2 renamed · 34 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
Title II - REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
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
Title III · 5 unchanged
Article 11 · Article 12 · Article 13 · Article 14 · Article 15
Title IV - DATA QUALITY AND IT LANGUAGE
Title IV · 2 unchanged
Title V - TRANSITIONAL AND FINAL PROVISIONS
Title V · 2 unchanged
Annexes
- amended Annex I - Simplified supervisory financial reporting
- amended Annex II - Over-simplified supervisory financial reporting
- amendedrenamed Annex IV was “Annex IV - ‘FINREP data points’ under IFRS or National GAAP compatible with IFRS”
- amendedrenamed Annex V was “Annex V - ‘FINREP data points’ under national accounting frameworks”