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New version applies from 30/12/2025 — introduced by Regulation (EU) 2025/1958 of the ECB.
2 provisions change.
Regulation (EU) 2015/534 of the ECB
28/06/2021 → 21/09/2023: 0 inserted · 0 removed · 7 amended · 0 moved · 2 renamed · 30 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
- amended Article 8 - Reporting reference dates and remittance dates for significant credit institutions and significant branches Title II › Chapter II
- 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 12 - Reporting reference dates and remittance dates for less significant credit institutions Title III › Chapter I
- amended Article 15 - Reporting reference dates and remittance dates for less significant credit institutions and less significant branches Title III › Chapter II
Title III · 3 unchanged
Title IV - DATA QUALITY AND IT LANGUAGE
- amended Article 16 - Data quality checks Title IV
- amended Article 17 - IT language for the transmission of information from national competent authorities to the ECB Title IV
Title V - TRANSITIONAL AND FINAL PROVISIONS
Title V · 2 unchanged
Annexes
- amendedrenamed Annex IV - ‘FINREP data points’ under IFRS or National GAAP compatible with IFRS was “Annex IV - "FINREP data points" under IFRS or National GAAP compatible with IFRS”
- renamed Annex V - ‘FINREP data points’ under national accounting frameworks was “Annex V - "FINREP data points" under national accounting frameworks”