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

Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (revoked)

  1. Introductory Text

  2. TITLE I SUBJECT MATTER AND DEFINITIONS

    1. Article 1. Subject matter and general principles

    2. Article 2.Definitions

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

  3. TITLE II REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS

    1. CHAPTER I Reporting on a consolidated basis

      1. 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

      2. 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

    2. CHAPTER II Reporting on an individual basis

      1. 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

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

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

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

      2. 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

  4. 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

    1. CHAPTER I Reporting on a consolidated basis

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

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

    2. CHAPTER II Reporting on an individual basis

      1. 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

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

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

  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

    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. 2a. As an exception to paragraph 2, each NCA may decide...

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

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

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

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

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

    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...

      4. 4. As an exception to paragraph 2, each NCA may decide...

    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

      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 non-trading loans and advances by product

        1. 5.1 Loans and advances other than held for trading and trading...

      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 and economic hedges

      6. 11. Hedge accounting

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

      7. 18 Information on performing and non-performing exposures

        1. 18.0 Information on performing and non-performing exposures

      8. 19. Information forborne exposures

    5. ANNEX V

      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 non-trading Loans and advances by product

        1. 5.1 Loans and advances other than held for trading and trading...

      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 and economic hedges

      6. 11. Hedge accounting

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

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

        1. 18.0 Information on performing and non-performing exposures

      8. 19. Information forborne exposures