+Article 1 1.

Article 1 1.

This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:

(a) 

significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;

(b) 

significant credit institutions, other than those referred to in point (a), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;

(c) 

significant credit institutions on an individual basis and significant branches;

(d) 

significant credit institutions regarding subsidiaries established in a non-participating Member State or a third country;

(e) 

less significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;

(f) 

less significant credit institutions, other than those referred to in point (e), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;

(g) 

less significant credit institutions on an individual basis and less significant branches.

1. Áttekintés

,

1.1 Hivatkozások

1.2 Azonosított követelmények

1.3 Kapcsolódó szabványok

2. Azonosított követelmények

Követelmények

3. Kapcsolódó szabványok

Szabványok