Regulation (EU) 2020/605 of the European Central Bank of 9 April 2020 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22)

Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows: 1. Annex I entitled ‘Simplified supervisory financial reporting’ is amended in accordance with Annex I to this Regulation; 2. Annex II entitled ‘Over-simplified supervisory financial reporting’ is amended in accordance with Annex II to this Regulation; 3. Annex IV entitled ‘“FINREP data points” under IFRS or National GAAP compatible with IFRS’ is replaced by Annex III to this Regulation; 4. Annex V entitled ‘“FINREP data points” under national accounting frameworks’ is replaced by Annex IV to this Regulation.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 June 2020.