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New version applies from 21/09/2023 — introduced by Regulation (EU) 2023/1678 of the ECB.
7 provisions change.
Later versions: 30/12/2025.
Regulation (EU) 2015/534 of the ECB
01/06/2020 → 28/06/2021: 0 inserted · 0 removed · 19 amended · 0 moved · 2 renamed · 19 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
- amended Article 1 - Subject matter and general principles Title I
Title II - REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
- 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 Title II › Chapter I
- 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 I
- 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 Title II › Chapter II
- amended 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
- amended Article 8 - Reporting reference dates and remittance dates for significant credit institutions and significant branches Title II › Chapter II
- 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 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 II › Chapter III
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
- amended Article 11 - Format and frequency of reporting on a consolidated basis for less significant credit institutions Title III › Chapter I
- amended Article 12 - Reporting reference dates and remittance dates for less significant credit institutions Title III › Chapter I
- 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 Title III › Chapter II
- amended 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
- amended Article 15 - Reporting reference dates and remittance dates for less significant credit institutions and less significant branches Title III › Chapter II
Title IV - DATA QUALITY AND IT LANGUAGE
Title IV · 2 unchanged
Title V - TRANSITIONAL AND FINAL PROVISIONS
- amended Article 20 - Final provision Title V
Title V · 1 unchanged
Annexes
- amended Annex I - Simplified supervisory financial reporting
- amended Annex II - Over-simplified supervisory financial reporting
- amended Annex III - Supervisory financial reporting data points
- 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”