Regulation (EU) 2015/534 of the European Central BankShow full title

1. Introductory Text

2. TITLE I SUBJECT MATTER AND DEFINITIONS

   1. Article 1. Subject matter

   2. Article 2. Definitions

   3. Article 3. Change of status of a supervised entity or a supervised group

3. TITLE II SIGNIFICANT SUPERVISED GROUPS AND ENTITIES

   1. CHAPTER I Significant supervised groups

      1. Article 4. Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013

      2. Article 5. Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC

   2. CHAPTER II Significant supervised entities

      1. Article 6. Format and frequency of reporting on an individual basis for entities which are not part of a significant supervised group

      2. Article 7. Format and frequency of reporting on an individual basis for entities which are part of a significant supervised group

      3. Article 8. Reference dates and remittance dates for significant supervised entities

   3. CHAPTER III Reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country

      1. Article 9. Format and frequency of reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country

      2. Article 10. Reference dates and remittance dates for reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country

4. TITLE III LESS SIGNIFICANT SUPERVISED GROUPS AND ENTITIES

   1. CHAPTER I Less significant supervised groups

      1. Article 11. Format and frequency of reporting on a consolidated basis for less significant supervised groups

      2. Article 12. Reference dates and remittance dates for less significant supervised groups

   2. CHAPTER II Less significant supervised entities

      1. Article 13. Format and frequency of reporting on an individual basis for less significant supervised entities which are not part of a group

      2. Article 14. Format and frequency of reporting on an individual basis for entities which are part of a less significant supervised group

      3. Article 15. Reference dates and remittance dates for less significant supervised entities

5. TITLE IV DATA QUALITY AND IT LANGUAGE

   1. Article 16. Data quality checks

   2. Article 17. IT language for the transmission of information from national competent authorities to the ECB

6. TITLE V TRANSITIONAL AND FINAL PROVISIONS

   1. Article 18. First reporting reference dates

   2. Article 19. Transitional provisions

   3. Article 20. Final provision

7. Signature

8. 1. ANNEX I

      Simplified supervisory financial reporting

      1. 1. For supervised groups and supervised entities applying IFRS under Regulation...

      2. 2. For supervised groups and supervised entities applying national accounting frameworks...

      3. 3. The information in paragraphs 1 and 2 is reported in...

      4. 4. Templates 17.1, 17.2 and 17.3 in Tables 1 and 2...

      5. 5. For the purpose of calculating the threshold mentioned in Part...

   2. ANNEX II

      Over-simplified supervisory financial reporting

      1. 1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002,...

      2. 2. For supervised entities applying national accounting frameworks based on Directive...

      3. 3. The information in paragraphs 1 and 2 is reported in...

   3. ANNEX III

      Supervisory financial reporting data points

      1. 1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002,...

      2. 2. For supervised entities applying national accounting frameworks based on Directive...

      3. 3. The information in paragraphs 1 and 2 is reported in...

   4. ANNEX IV

      ‘FINREP Data points’ under IFRS or National GAAP compatible with IFRS

      1. 1. Balance Sheet Statement [Statement of Financial Position]

         1. 1.1 Assets

         2. 1.2 Liabilities

         3. 1.3 Equity

      2. 2. Statement of profit or loss

      3. 5. Breakdown of loans and advances by product

      4. 8. Breakdown of financial liabilities

         1. 8.1 Breakdown of financial liabilities by product and by counterparty sector...

         2. 8.2. Subordinated financial liabilities

      5. 10. Derivatives — Trading

      6. 11. Derivatives — Hedge accounting

         1. 11.1 Derivatives — Hedge accounting: Breakdown by type of risk and...

      7. 18. Information on performing and non-performing exposures

      8. 19. Information on forborne exposures

   5. ANNEX V

      REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

      1. 1. Balance Sheet Statement [Statement of Financial Position]

         1. 1.1 Assets

         2. 1.2 Liabilities

         3. 1.3 Equity

      2. 2. Statement of profit or loss

      3. 5. Breakdown of loans and advances by product

      4. 8. Breakdown of financial liabilities

         1. 8.1 Breakdown of financial liabilities by product and by counterparty sector...

         2. 8.2 Subordinated financial liabilities

      5. 10. Derivatives — Trading

      6. 11. Derivatives — Hedge accounting

         1. 11.2 Derivatives — Hedge accounting under National GAAP: Breakdown by type...

      7. 18. Information on performing and non-performing exposures

      8. 19. Information on forborne exposures