# Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (recast) (ECB/2013/33), Division 1.3

Extent: E+W+S+N.I.

If the group of credit institutions is comprised solely of tail institutions, it is only required to comply with the simplified reporting for tail institutions. Otherwise, the reporting scheme for full reporters applies to the group as a whole.

---
Source: https://www.legislation.gov.uk/eur/2013/1071/annex/III/part/2/section/1/division/1.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1071/annex-III/part-2/section-1/division-1.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.