Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporti... (32015R0534)
Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)
- REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK
- of 17 March 2015
- on reporting of supervisory financial information (ECB/2015/13)
- TITLE I
- SUBJECT MATTER AND DEFINITIONS
- Article 1
- Subject matter
- Article 2
- Definitions
- Article 3
- Change of status of a supervised entity or a supervised group
- TITLE II
- SIGNIFICANT SUPERVISED GROUPS AND ENTITIES
- CHAPTER I
- Significant supervised groups
- 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
- 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
- CHAPTER II
- Significant supervised entities
- Article 6
- Format and frequency of reporting on an individual basis for entities which are not part of a significant supervised group
- Article 7
- Format and frequency of reporting on an individual basis for entities which are part of a significant supervised group
- Article 8
- Reference dates and remittance dates for significant supervised entities
- CHAPTER III
- Reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
- 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
- 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
- TITLE III
- LESS SIGNIFICANT SUPERVISED GROUPS AND ENTITIES
- CHAPTER I
- Less significant supervised groups
- Article 11
- Format and frequency of reporting on a consolidated basis for less significant supervised groups
- Article 12
- Reference dates and remittance dates for less significant supervised groups
- CHAPTER II
- Less significant supervised entities
- Article 13
- Format and frequency of reporting on an individual basis for less significant supervised entities which are not part of a group
- Article 14
- Format and frequency of reporting on an individual basis for entities which are part of a less significant supervised group
- Article 15
- Reference dates and remittance dates for less significant supervised entities
- TITLE IV
- DATA QUALITY AND IT LANGUAGE
- Article 16
- Data 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 20
- Final provision
- ANNEX I
- Simplified supervisory financial reporting
- ANNEX II
- Over-simplified supervisory financial reporting
- ANNEX III
- Supervisory financial reporting data points
- ANNEX IV
- ‘FINREP Data points’ under IFRS or National GAAP compatible with IFRS
- 1.
- Balance Sheet Statement [Statement of Financial Position]
- 1.1
- Assets
- 1.2
- Liabilities
- 1.3
- Equity
- 2.
- Statement of profit or loss
- 5.
- Breakdown of loans and advances by product
- 8.
- Breakdown of financial liabilities
- 8.1
- Breakdown of financial liabilities by product and by counterparty sector
- 8.2.
- Subordinated financial liabilities
- 10.
- Derivatives — Trading
- 11.
- Derivatives — Hedge accounting
- 11.1
- Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
- 18.
- Information on performing and non-performing exposures
- 19.
- Information on forborne exposures
- ANNEX V
- REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
- 1.
- Balance Sheet Statement [Statement of Financial Position]
- 1.1
- Assets
- 1.2
- Liabilities
- 1.3
- Equity
- 2.
- Statement of profit or loss
- 5.
- Breakdown of loans and advances by product
- 8.
- Breakdown of financial liabilities
- 8.1
- Breakdown of financial liabilities by product and by counterparty sector
- 8.2
- Subordinated financial liabilities
- 10.
- Derivatives — Trading
- 11.
- Derivatives — Hedge accounting
- 11.2
- Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk
- 18.
- Information on performing and non-performing exposures
- 19.
- Information on forborne exposures
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