http://www.legislation.gov.uk/id/eur/2015/534/contents

TITLE I SUBJECT MATTER AND DEFINITIONS

TITLE II REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS CHAPTER I Reporting on a consolidated basis

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

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

CHAPTER II Reporting on an individual basis

Article 6 Format and frequency of reporting on an individual basis for credit institutions which are not part of a significant supervised group and for significant branches

Article 7 Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group

Article 8 Reporting reference dates and remittance dates for significant credit institutions and significant branches

CHAPTER III Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country

Article 9 Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country

Article 10 Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country

TITLE III REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS CHAPTER I Reporting on a consolidated basis

Article 11 Format and frequency of reporting on a consolidated basis for less significant credit institutions

Article 12 Reporting reference dates and remittance dates for less significant credit institutions

CHAPTER II Reporting on an individual basis

Article 13 Format and frequency of reporting on an individual basis for less significant credit institutions which are not part of a supervised group and for less significant branches

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

Article 15 Reporting reference dates and remittance dates for less significant credit institutions and less significant branches

TITLE IV DATA QUALITY AND IT LANGUAGE

Article 16Data quality checks

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

TITLE V TRANSITIONAL AND FINAL PROVISIONS

Article 18 First reporting reference dates

Article 19 Transitional provisions

Article 20Final provision

ANNEX I Simplified supervisory financial reporting

1.For supervised groups and supervised entities applying IFRS under Regulation...2.For supervised groups and supervised entities applying national accounting frameworks...2a.As an exception to paragraph 2, each NCA may decide...3.The information in paragraphs 1 and 2 is reported in...4.Templates 17.1, 17.2 and 17.3 in Tables 1 and 2...5.For the purpose of calculating the threshold mentioned in Part...

Table 1 Template number Name of the template or of...

Table 2 Template number Name of the template or of...

ANNEX II Over-simplified supervisory financial reporting

1.For supervised entities applying IFRS under Regulation (EC) No 1606/2002,...2.For supervised entities applying national accounting frameworks based on Directive...3.The information in paragraphs 1 and 2 is reported in...4.As an exception to paragraph 2, each NCA may decide...

ANNEX III Supervisory financial reporting data points

ANNEX IV

1.Balance Sheet Statement [Statement of Financial Position] 1.1Assets 1.2Liabilities 1.3Equity 2.Statement of profit or loss 5.Breakdown of non-trading loans and advances by product 5.1Loans and advances other than held for trading and trading...8.Breakdown of financial liabilities 8.1Breakdown of financial liabilities by product and by counterparty sector...8.2Subordinated financial liabilities 10.Derivatives - Trading and economic hedges 11.Hedge accounting 11.1Derivatives - Hedge accounting: Breakdown by type of risk and...18Information on performing and non-performing exposures 18.0Information on performing and non-performing exposures 19.Information forborne exposures

ANNEX V

1.Balance Sheet Statement [Statement of Financial Position] 1.1Assets 1.2Liabilities 1.3Equity 2.Statement of profit or loss 5.Breakdown of non-trading Loans and advances by product 5.1Loans and advances other than held for trading and trading...8.Breakdown of financial liabilities 8.1Breakdown of financial liabilities by product and by counterparty sector...8.2Subordinated financial liabilities 10.Derivatives - Trading and economic hedges 11.Hedge accounting 11.2Derivatives - Hedge accounting under National GAAP: Breakdown by type...18.Information on performing and non-performing exposures 18.0Information on performing and non-performing exposures 19.Information forborne exposures

Regulation (EU) 2015/534 of the European Central Bank

of 17 March 2015

on reporting of supervisory financial information (ECB/2015/13) (revoked)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Amendments (Textual)

Regulation revoked (31.12.2020) by The Financial Services (Miscellaneous) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/710), regs. 1(3), 33(j); 2020 c. 1, Sch. 5 para. 1(1)