Commission Implementing Regulation (EU) 2023/2526 amending disclosure templates for investment firms

The European Commission amends Implementing Regulation (EU) 2022/389 to require competent authorities to disclose individual data on the composition of own funds and own funds requirements for small and non-interconnected investment firms. This change updates Part 1 of Annex IV to include specific reporting templates for these firms, addressing previous exclusions that distorted cross-Member State comparisons. The regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.

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Source: European Commission — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works