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Annex II Over-simplified supervisory financial reportingF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. 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.
  2. 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.
  3. 3Division 3
  4. 4As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The Financial Services (Miscellaneous) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/710), regs. 1(3), 33(j); 2020 c. 1, Sch. 5 para. 1(1)