Reporting obligations of institutions
Amendment details· last amended 6 Jun 2026
Last amended 6 Jun 2026 by Commission Delegated Regulation (EU) 2026/440 of 24 February 2026.
Institutions shall provide the resolution authority with the latest approved annual financial statements which were available, at the latest, on the 31 December of the year preceding the contribution period, together with the opinion submitted by the statutory auditor or audit firm, in accordance with Article 32 (opens EUR-Lex in a new tab) of Directive 2013/34/EU (opens EUR-Lex in a new tab) of the European Parliament and of the Council ((9)).
The information referred to in Annex II, included in the supervisory reporting requirements laid down in Commission Implementing Regulation (EU) 2021/451 ((10)) or, where applicable, by any other supervisory reporting requirement applicable to the institution under national law, shall be provided to the resolution authority as reported by the institution in the latest relevant supervisory report submitted to the competent authority pertaining to the reference year of the annual financial statement referred to in paragraph 1 of this Article.
The information referred to in paragraphs 1, 2 and 3 shall be provided at the latest by 31 January each year in respect of the year ended on the 31st of December of the preceding year, or of the applicable relevant financial year. If the 31st of January is not a business day, the information shall be provided on the following business day.
Where the information or data submitted to the resolution authorities is subject to updates or corrections, those updates or corrections shall be submitted to the resolution authorities without undue delay within the time limit laid down in Article 17(5).
The information provided in accordance with paragraphs 2 and 3 shall be subject to the confidentiality and professional secrecy requirements set out in Article 84 of Directive 2014/59/EU.