What changes on 29/12/2025

The text in force from 28/12/2024 compared with the text from 29/12/2025, which includes the changes made by Commission Implementing Regulation (EU) 2025/2475.

Read the act as of 29/12/2025 · other versions:

Outside any heading

• amended Preamble
• amended Article 2 - Reporting reference dates
• amended Article 3 - Reporting remittance dates
• amended Article 4 - Reporting thresholds – entry and exit criteria
• amended Article 5 - Reporting on own funds and own funds requirements on an individual basis – quarterly reporting
• amended Article 6 - Reporting on own funds and own funds requirements on an individual basis – semi-annual reporting
• amended Article 7 - Reporting on own funds and own funds requirements on a consolidated basis
• amended Article 8 - Reporting on own funds and own funds requirements – additional reporting requirements on individual and consolidated basis
• amended Article 9 - Reporting on own funds and own funds requirements for investment firms that are subject to Articles 95 and 96 of Regulation (EU) No 575/2013 on an individual basis
• amended Article 10 - Reporting on own funds and own funds requirements for groups that consist only of investment firms that are subject to Articles 95 and 96 of Regulation (EU) No 575/2013 on a consolidated basis
• amended Article 11 - Reporting on financial information on a consolidated basis for institutions subject to Regulation (EC) No 1606/2002 of the European Parliament and of the Council ( 4 )
• amended Article 12 - Reporting on financial information on a consolidated basis for institutions applying national accounting frameworks
• amended Article 13 - Reporting, in accordance with Article 430a(1) of Regulation (EU) No 575/2013, on an individual and a consolidated basis, on losses stemming from lending collateralised by immovable property
• amended Article 15 - Reporting on leverage ratio on both an individual and a consolidated basis
• amended Article 16 - Reporting on the liquidity coverage on both an individual and a consolidated basis
• amended Article 17 - Reporting on stable funding on both an individual and a consolidated basis
• amended Article 18 - Reporting on additional liquidity monitoring metrics on both an individual and a consolidated basis
• amended Article 19 - Reporting on asset encumbrance on both an individual and a consolidated basis
• amended Article 20 - Supplementary reporting for the purposes of identifying G-SIIs and assigning G-SII buffer rates
• amended Article 21 - Reporting on interest rate risk in the banking book on both an individual and a consolidated basis
• amended Article 22 - IT solutions, reporting templates and instructions
• amended Article 23 - Data exchange formats and information accompanying submissions
• amended Article 24 - Transitional provisions
• amended Article 25 - Repeal of Implementing Regulation (EU) 2021/451
• deleted Annex I last in force on the version of 28/12/2024
• deleted Annex II last in force on the version of 28/12/2024