{
  "url": "https://openlegislation.uk/eu-regulation-2017-1443/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-1443/article-2.json",
  "legislation": "eur/2017/1443",
  "legislation_title": "Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2017-1443",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.\nIt shall apply from 1 January 2018.\nWith regard to the following institutions, where those institutions apply an accounting year that is different from the calendar year, Annexes I and III to this Regulation shall apply from the beginning of the accounting year commencing after 1 January 2018:\n(a) institutions subject to Article 4 of Regulation (EC) No 1606/2002;\n(b) credit institutions other than those referred to in Article 4 of Regulation (EC) No 1606/2002 that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of that Regulation;\n(c) credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for the reporting of own funds on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/1443/article/2",
    "retrieved_at": "2026-11-01T14:44:43.414816+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}