# 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 4: Minimum standards for revisions:

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

The revisions policy and procedures set by the ECB and the relevant NCB must be followed. Revisions deviating from regular revisions must be accompanied by explanatory notes.

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Source: https://www.legislation.gov.uk/eur/2013/1071/annex/IV/division/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1071/annex-IV/division-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.