{
  "url": "https://openlegislation.uk/eu-regulation-2015-534",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-534.json",
  "id": "eur/2015/534",
  "title": "Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (revoked)",
  "short_title": "Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial…",
  "long_title": "Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)",
  "citation": "EU Regulation 2015/534",
  "type": "eur",
  "year": "2015",
  "number": "534",
  "version": "current",
  "date": "2015-03-17",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/I",
      "kind": "title",
      "number": "I",
      "heading": "SUBJECT MATTER AND DEFINITIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter and general principles",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Change of status of a supervised entity",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "title/II",
      "kind": "title",
      "number": "II",
      "heading": "REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "title/II/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "Reporting on a consolidated basis",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "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",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/I"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "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",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/I"
    },
    {
      "path": "title/II/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "Reporting on an individual basis",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "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",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/II"
    },
    {
      "path": "article/7",
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      "number": "7",
      "heading": "Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/II"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Reporting reference dates and remittance dates for significant credit institutions and significant branches",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/II"
    },
    {
      "path": "title/II/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/III"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "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",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II/chapter/III"
    },
    {
      "path": "title/III",
      "kind": "title",
      "number": "III",
      "heading": "REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": null
    },
    {
      "path": "title/III/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "Reporting on a consolidated basis",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Format and frequency of reporting on a consolidated basis for less significant credit institutions",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/I"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Reporting reference dates and remittance dates for less significant credit institutions",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/I"
    },
    {
      "path": "title/III/chapter/II",
      "kind": "chapter",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "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",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/II"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/II"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Reporting reference dates and remittance dates for less significant credit institutions and less significant branches",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/II"
    },
    {
      "path": "title/IV",
      "kind": "title",
      "number": "IV",
      "heading": "DATA QUALITY AND IT LANGUAGE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Data quality checks",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "IT language for the transmission of information from national competent authorities to the ECB",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "title/V",
      "kind": "title",
      "number": "V",
      "heading": "TRANSITIONAL AND FINAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "First reporting reference dates",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Transitional provisions",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "article/20",
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      "number": "20",
      "heading": "Final provision",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/article-20",
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      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "Simplified supervisory financial reporting",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/I/division/1",
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-I/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/2",
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      "number": "2",
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      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-I/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/2a",
      "kind": "division",
      "number": "2a",
      "heading": "As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-I/division-2a",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/I"
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    {
      "path": "annex/I/division/3",
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      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-I/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/4",
      "kind": "division",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-I/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/5",
      "kind": "division",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-I/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "Over-simplified supervisory financial reporting",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/II/division/1",
      "kind": "division",
      "number": "1",
      "heading": "For 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.",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-II/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/2",
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      "number": "2",
      "heading": "For 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.",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-II/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/3",
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      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-II/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/4",
      "kind": "division",
      "number": "4",
      "heading": "As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-II/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/III",
      "kind": "annex",
      "number": "III",
      "heading": "Supervisory financial reporting data points",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/III/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-III/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/III"
    },
    {
      "path": "annex/III/division/2",
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-III/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/III"
    },
    {
      "path": "annex/III/division/3",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-III/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/III"
    },
    {
      "path": "annex/IV",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/IV/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Balance Sheet Statement [Statement of Financial Position]",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV"
    },
    {
      "path": "annex/IV/division/1/division/1.1",
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      "number": "1.1",
      "heading": "Assets",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-1/division-1.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV/division/1"
    },
    {
      "path": "annex/IV/division/1/division/1.2",
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      "number": "1.2",
      "heading": "Liabilities",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-1/division-1.2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV/division/1"
    },
    {
      "path": "annex/IV/division/1/division/1.3",
      "kind": "division",
      "number": "1.3",
      "heading": "Equity",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-1/division-1.3",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/IV/division/1"
    },
    {
      "path": "annex/IV/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Statement of profit or loss",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV"
    },
    {
      "path": "annex/IV/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Breakdown of non-trading loans and advances by product",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV"
    },
    {
      "path": "annex/IV/division/5/division/5.1",
      "kind": "division",
      "number": "5.1",
      "heading": "Loans and advances other than held for trading and trading assets by product",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-5/division-5.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV/division/5"
    },
    {
      "path": "annex/IV/division/8",
      "kind": "division",
      "number": "8",
      "heading": "Breakdown of financial liabilities",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV"
    },
    {
      "path": "annex/IV/division/8/division/8.1",
      "kind": "division",
      "number": "8.1",
      "heading": "Breakdown of financial liabilities by product and by counterparty sector",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-8/division-8.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV/division/8"
    },
    {
      "path": "annex/IV/division/8/division/8.2",
      "kind": "division",
      "number": "8.2",
      "heading": "Subordinated financial liabilities",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-8/division-8.2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV/division/8"
    },
    {
      "path": "annex/IV/division/10",
      "kind": "division",
      "number": "10",
      "heading": "Derivatives - Trading and economic hedges",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV"
    },
    {
      "path": "annex/IV/division/11",
      "kind": "division",
      "number": "11",
      "heading": "Hedge accounting",
      "url": "https://openlegislation.uk/eu-regulation-2015-534/annex-IV/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/IV"
    },
    {
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