What changes on 01/01/2026

The text in force from 01/01/2024 compared with the text from 01/01/2026, which includes the changes made by Commission Delegated Regulation (EU) 2026/73.

Read the act as of 01/01/2026 · other versions: 01/01/2023 · 01/01/2024

Outside any heading

• amended Article 2 - Disclosures by non-financial undertakings
• amended Article 3 - Disclosures by asset managers
• amended Article 4 - Disclosures by credit institutions
• amended Article 5 - Disclosures by investment firms
• amended Article 6 - Disclosures by insurance and reinsurance undertakings
• amended Article 7 - Disclosure rules common to all financial undertakings
• amended Article 8 - Disclosure rules common to all financial undertakings and non-financial undertakings
• amended Article 10 - Entry into force and application
• amended Annex I - KPIs OF NON-FINANCIAL UNDERTAKINGS
• amended Annex II - TEMPLATES FOR THE KPIs OF NON-FINANCIAL UNDERTAKINGS
• amended Annex III - KPI OF ASSET MANAGERS
• amended Annex IV - TEMPLATE FOR THE KPI OF ASSET MANAGERS
• amended Annex IX - KPIs OF INSURANCE AND REINSURANCE UNDERTAKINGS
• amended Annex V - KPIs OF CREDIT INSTITUTIONS
• amended Annex VI - TEMPLATE FOR THE KPIS OF CREDIT INSTITUTIONS
• amended Annex VII - KPIs OF INVESTMENT FIRMS Content of KPIs to be disclosed by investment firms
• amended Annex VIII - TEMPLATE FOR KPIS OF INVESTMENT FIRMS
• amended Annex X - TEMPLATES FOR KPIs OF INSURANCE AND REINSURANCE UNDERTAKINGS
• amended Annex XI - QUALITATIVE DISCLOSURES FOR ASSET MANAGERS, CREDIT INSTITUTIONS, INVESTMENT FIRMS AND INSURANCE AND REINSURANCE UNDERTAKINGS
• deleted Annex XII - Standard templates for the disclosure referred to in Article 8(6) and (7) last in force on the version of 01/01/2024