reporting reference date

Defined in Article 2, Guideline (EU) 2025/2595 of the ECB

Definitions over time (1)

1. 12/12/2025 – today applies on 11/11/2026 Article 2, Guideline (EU) 2025/2595 of the ECB Scope: Whole act

   For the purposes of this Guideline, the definitions contained in Article 4 of Regulation (EU) No 575/2013, Article 2 of Regulation (EU) 2017/2402 of the European Parliament and of the Council (^{5}), Article 2 of Regulation (EU) No 1024/2013 and Article 2 of Regulation (EU) No 468/2014 (ECB/2014/17) apply. The following definitions also apply:

   ‘reporting reference date’ means 31 December of a given calendar year;

Used in (11 places in 5 provisions on 11/11/2026)

Guideline (EU) 2025/2595 of the ECB (11 in 5)

Recital 9 · Article 2 · Article 3² · Article 7 · Article 8⁶