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

EU Regulation 2015/534 · Adopted 17 March 2015 · Extends to United Kingdom

Contents

1. Title I: SUBJECT MATTER AND DEFINITIONS Repealed
2. 1Subject matter and general principles Repealed
3. 2Definitions Repealed
4. 3Change of status of a supervised entity Repealed
5. Title II: REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS Repealed
6. Chapter I: Reporting on a consolidated basis Repealed
7. 4Format 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IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 Repealed
8. 5Format 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credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC Repealed
9. Chapter II: Reporting on an individual basis Repealed
10. 6Format and frequency of reporting on an individual basis for credit institutions which are not part of a significant supervised group and for significant branches Repealed
11. 7Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group Repealed
12. 8Reporting reference dates and remittance dates for significant credit institutions and significant branches Repealed
13. Chapter III: Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country Repealed
14. 9Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country Repealed
15. 10Reporting 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credit institutions in respect of subsidiaries established in a non-participating Member State or a third country Repealed
16. 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INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS Repealed
17. Chapter I: Reporting on a consolidated basis Repealed
18. 11Format and frequency of reporting on a consolidated basis for less significant credit institutions Repealed
19. 12Reporting reference dates and remittance dates for less significant credit institutions Repealed
20. Chapter II: Reporting on an individual basis Repealed
21. 13Format 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 Repealed
22. 14Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group Repealed
23. 15Reporting reference dates and remittance dates for less significant credit institutions and less significant branches Repealed
24. Title IV: DATA QUALITY AND IT LANGUAGE Repealed
25. 16Data quality checks Repealed
26. 17IT language for the transmission of information from national competent authorities to the ECB Repealed
27. Title V: TRANSITIONAL AND FINAL PROVISIONS Repealed
28. 18First reporting reference dates Repealed
29. 19Transitional provisions Repealed
30. 20Final provision Repealed
31. Signature
32. Annex ISimplified supervisory financial reporting Repealed
33. 1Division 1 Repealed
34. 2Division 2 Repealed
35. 2aAs an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report: Repealed
36. 3Division 3 Repealed
37. 4Division 4 Repealed
38. 5Division 5 Repealed
39. Annex II: Over-simplified supervisory financial reporting Repealed
40. 1For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 3. Repealed
41. 2For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 4. Repealed
42. 3Division 3 Repealed
43. 4As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report: Repealed
44. Annex III: Supervisory financial reporting data points Repealed
45. 1Division 1 Repealed
46. 2Division 2 Repealed
47. 3Division 3 Repealed
48. Annex IV Repealed
49. 1Balance Sheet Statement [Statement of Financial Position] Repealed
50. 1.1Assets Repealed
51. 1.2Liabilities Repealed
52. 1.3Equity Repealed
53. 2Statement of profit or loss Repealed
54. 5Breakdown of non-trading loans and advances by product Repealed
55. 5.1Loans and advances other than held for trading and trading assets by product Repealed
56. 8Breakdown of financial liabilities Repealed
57. 8.1Breakdown of financial liabilities by product and by counterparty sector Repealed
58. 8.2Subordinated financial liabilities Repealed
59. 10Derivatives - Trading and economic hedges Repealed
60. 11Hedge accounting Repealed
61. 11.1Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge Repealed
62. 18Information on performing and non-performing exposures Repealed
63. 18.0Information on performing and non-performing exposures Repealed
64. 19Information forborne exposures Repealed
65. Annex V Repealed
66. 1Balance Sheet Statement [Statement of Financial Position] Repealed
67. 1.1Assets Repealed
68. 1.2Liabilities Repealed
69. 1.3Equity Repealed
70. 2Statement of profit or loss Repealed
71. 5Breakdown of non-trading Loans and advances by product Repealed
72. 5.1Loans and advances other than held for trading and trading assets by product Repealed
73. 8Breakdown of financial liabilities Repealed
74. 8.1Breakdown of financial liabilities by product and by counterparty sector Repealed
75. 8.2Subordinated financial liabilities Repealed
76. 10Derivatives - Trading and economic hedges Repealed
77. 11Hedge accounting Repealed
78. 11.2Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk Repealed
79. 18Information on performing and non-performing exposures Repealed
80. 18.0Information on performing and non-performing exposures Repealed
81. 19Information forborne exposures Repealed