European Central Bank 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)

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European Union · · · Cited by 116 · 17-03-2015

TITLE I. SUBJECT MATTER AND DEFINITIONS
Article 1. Subject matter
Article 2. Definitions
Article 3. Change of status of a supervised entity or a supervised group
TITLE II. SIGNIFICANT SUPERVISED GROUPS AND ENTITIES
CHAPTER I. Significant supervised groups
Article 4. Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013
Article 5. Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC
CHAPTER II. Significant supervised entities
Article 6. Format and frequency of reporting on an individual basis for entities which are not part of a significant supervised group
Article 7. Format and frequency of reporting on an individual basis for entities which are part of a significant supervised group
Article 8. Reference dates and remittance dates for significant supervised entities
CHAPTER III. Reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
Article 9. Format and frequency of reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
Article 10. Reference dates and remittance dates for reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
TITLE III. LESS SIGNIFICANT SUPERVISED GROUPS AND ENTITIES
CHAPTER I. Less significant supervised groups
Article 11. Format and frequency of reporting on a consolidated basis for less significant supervised groups
Article 12. Reference dates and remittance dates for less significant supervised groups
CHAPTER II. Less significant supervised entities
Article 13. Format and frequency of reporting on an individual basis for less significant supervised entities which are not part of a group
Article 14. Format and frequency of reporting on an individual basis for entities which are part of a less significant supervised group
Article 15. Reference dates and remittance dates for less significant supervised entities
TITLE IV. DATA QUALITY AND IT LANGUAGE
Article 16. Data quality checks
Article 17. IT language for the transmission of information from national competent authorities to the ECB
TITLE V. TRANSITIONAL AND FINAL PROVISIONS
Article 18. First reporting reference dates
Article 19. Transitional provisions
Article 20. Final provision
ANNEX I. Simplified supervisory financial reporting

31.3.2015

Official Journal of the European Union

L 86/13

REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK

of 17 March 2015

on reporting of supervisory financial information (ECB/2015/13)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank

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