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New version applies from 01/01/2024 — introduced by Commission Delegated Regulation (EU) 2023/2486.
12 provisions change.
Later versions: 01/01/2026.
Commission Delegated Regulation (EU) 2021/2178
30/12/2021 → 01/01/2023: 1 inserted · 0 removed · 21 amended · 0 moved · 11 renamed · 14 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
Outside any heading
- amended Article 1 - Definitions
- 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 9 - Review
- amended Article 10 - Entry into force and application
Annexes
- amendedrenamed Annex I - KPIs OF NON-FINANCIAL UNDERTAKINGS was “Annex I”
- amendedrenamed Annex II - TEMPLATES FOR THE KPIs OF NON-FINANCIAL UNDERTAKINGS was “Annex II”
- amendedrenamed Annex III - KPI OF ASSET MANAGERS was “Annex III”
- amendedrenamed Annex IV - TEMPLATE FOR THE KPI OF ASSET MANAGERS was “Annex IV”
- amendedrenamed Annex V - KPIs OF CREDIT INSTITUTIONS was “Annex V”
- amendedrenamed Annex VI - TEMPLATE FOR THE KPIS OF CREDIT INSTITUTIONS was “Annex VI”
- amendedrenamed Annex VII - KPIs OF INVESTMENT FIRMS Content of KPIs to be disclosed by investment firms was “Annex VII”
- amendedrenamed Annex VIII - TEMPLATE FOR KPIS OF INVESTMENT FIRMS was “Annex VIII”
- amendedrenamed Annex IX - KPIs OF INSURANCE AND REINSURANCE UNDERTAKINGS was “Annex IX”
- amendedrenamed Annex X - TEMPLATE FOR KPIs OF INSURANCE AND REINSURANCE UNDERTAKINGS was “Annex X”
- amendedrenamed Annex XI - QUALITATIVE DISCLOSURES FOR ASSET MANAGERS, CREDIT INSTITUTIONS, INVESTMENT FIRMS AND INSURANCE AND REINSURANCE UNDERTAKINGS was “Annex XI”
- inserted Annex XII - Standard templates for the disclosure referred to in Article 8(6) and (7)