Royal Decree of 1 March 2019 amending the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, investment firms and collective investment management companies

This decree removes two disclosure exemptions from the annual accounts of credit institutions, investment firms, and collective investment management companies regarding transactions with related parties. Specifically, it abolishes the option to exclude off-balance-sheet rights and obligations arising from transactions conducted under normal market conditions or between members of a group. These new provisions apply for the first time to accounting periods beginning on or after 1 January 2019.

NBB published 1 document in the last 30 days — get each new one by email the day it lands.

FEDERAL PUBLIC SERVICE FINANCES
[C − 2019/40730]
1 MARCH 2019. — Royal Decree amending the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, investment firms and management companies of collective investment undertakings

REPORT TO THE KING

Sire,

The Royal Decree submitted for Your signature aims to amend the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, investment firms and management companies of collective investment undertakings (hereinafter referred to as the "Royal Decree of 23 September 1992").

Read the rest free, and get an email when NBB publishes again

Email me when NBB publishes something newOne email per publication, same day. Sign in below to keep reading.

Lineage: In force

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

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