EBU Single Rulebook Q&A 5 July 2024 2024_7139 Definition of SME in Finrep vs COREP under CRR3 Regulation

Could you confirm whether, with the implementation of Regulation 2024/1623 of the European Parliament and of the Council amending Regulation (EU) No 575/2013 (the Capital Requirements Regulation 3 – CRR3), institutions will be required to report the concept of micro, small and medium-sized enterprises (SME) differently in FINREP and COREP, as provided in Recommendation 2003/361/EC and Article 5