# 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 Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) ## Introductory text Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (revoked) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title I: SUBJECT MATTER AND DEFINITIONS ## 1 Subject matter and general principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Change of status of a supervised entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title II: REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS ### Chapter I: Reporting on a consolidated basis ## 4 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter II: Reporting on an individual basis ## 6 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Reporting reference dates and remittance dates for significant credit institutions and significant branches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter III: Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country ## 9 Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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 ### Chapter I: Reporting on a consolidated basis ## 11 Format and frequency of reporting on a consolidated basis for less significant credit institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Reporting reference dates and remittance dates for less significant credit institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter II: Reporting on an individual basis ## 13 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Reporting reference dates and remittance dates for less significant credit institutions and less significant branches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title IV: DATA QUALITY AND IT LANGUAGE ## 16 Data quality checks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 IT language for the transmission of information from national competent authorities to the ECB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title V: TRANSITIONAL AND FINAL PROVISIONS ## 18 First reporting reference dates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Transitional provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Final provision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex I Simplified supervisory financial reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2a As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex II: Over-simplified supervisory financial reporting ## 1 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex III: Supervisory financial reporting data points ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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 non-trading loans and advances by product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5.1 Loans and advances other than held for trading and trading assets 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 and economic hedges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Hedge accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Information on performing and non-performing exposures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18.0 Information on performing and non-performing exposures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Information forborne exposures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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 non-trading Loans and advances by product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5.1 Loans and advances other than held for trading and trading assets 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 and economic hedges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Hedge accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Information on performing and non-performing exposures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18.0 Information on performing and non-performing exposures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Information forborne exposures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eur/2015/534 (the official version) Page: https://openlegislation.uk/eu-regulation-2015-534 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.