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New version applies from 18/05/2026 — introduced by Commission Implementing Regulation (EU) 2026/911. 1 provision changes. Article 1 changes in this version: compare with the current text.

Article 1 - Lists of regional governments and local authorities

Article 1
Lists of regional governments and local authorities

The following regional governments and local authorities shall be considered as entities, exposures to whom are to be treated as exposures to the central government of the jurisdiction in which they are established, as referred to in point (a) of Article 109a(2) of Directive 2009/138/EC:

((1))

in Austria: any ‘Land’ or ‘Gemeinde’;

((2))

in Belgium: any ‘communauté’ or ‘gemeenschap’, ‘région’ or ‘gewest’, ‘province’ or ‘provincie’, or ‘commune’ or ‘gemeente’;

((3))

in Denmark: any ‘region’ or ‘kommune’;

((4))

in Finland: any ‘kaupunki’ or ‘stad’, ‘kunta’ or ‘kommun’, or the ‘Ahvenanmaan maakunta’ or the ‘Landskapet Åland’;

((5))

in France: any ‘région’, ‘département’ or ‘commune’;

((6))

in Germany: any ‘Land’, ‘Gemeindeverband’ or ‘Gemeinde’;

((7))

in Liechtenstein: any ‘Gemeinde’;

((8))

in Lithuania: any ‘savivaldybė’;

((9))

in Luxembourg: any ‘commune’;

((10))

in the Netherlands: any ‘provincie’, ‘waterschap’ or ‘gemeente’;

((11))

in Poland: any ‘województwo’, ‘związek powiatów’, ‘powiat’, ‘związek międzygminny’, ‘gmina’, or the ‘miasto stołeczne Warszawa’;

((12))

in Portugal: the ‘Região Autónoma dos Açores’ or the ‘Região Autónoma da Madeira’;

((13))

in Spain: any ‘comunidad autónoma’ or ‘corporación local’;

((14))

in Sweden: any ‘region’, ‘landsting’ or ‘kommun’;

((15))

in the United Kingdom: the Scottish Parliament, the National Assembly for Wales or the Northern Ireland Assembly.

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