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Banking Rule Book
Text applicable on 1 Apr 2015Consolidated version of 1 Apr 2015Earlier versionUpcoming changefrom 9 Oct 2017Unofficial text · authentic on EUR-Lex (opens in a new tab)

ECB2015-534 Article 4 — as applicable on 1 Apr 2015 (version of 1 Apr 2015)

Upcoming changeThis provision is amended or removed from 9 Oct 2017.View that version

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

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Versions of this provision:1 Apr 20159 Oct 201728 Jun 2021

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In accordance with Article 99(3) of Regulation (EU) No 575/2013, significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 (opens EUR-Lex in a new tab) for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information as provided for in Articles 2 (opens EUR-Lex in a new tab), 3 (opens EUR-Lex in a new tab) and 10 (opens EUR-Lex in a new tab) of Implementing Regulation (EU) No 680/2014 (opens EUR-Lex in a new tab) on a consolidated basis. Sub-groups thereof applying IFRS under Regulation (EC) No 1606/2002 (opens EUR-Lex in a new tab) for supervisory reporting shall also report supervisory financial information as provided for in Articles 2 (opens EUR-Lex in a new tab), 3 (opens EUR-Lex in a new tab) and 10 (opens EUR-Lex in a new tab) of Implementing Regulation (EU) No 680/2014 (opens EUR-Lex in a new tab) on a consolidated basis.