REGULATION (EU) 2021/379 OF THE EUROPEAN CENTRAL BANK
of 22 January 2021
on the balance sheet items of credit institutions and of the monetary financial institutions sector (recast)
(ECB/2021/2)
Article 1
Subject matter and scope
Article 2
Definitions
Article 3
Actual reporting population
Article 4
List of MFIs for statistical purposes
Article 5
Statistical reporting requirements
Article 6
Group reporting by MFIs
Article 7
Timeliness
Article 8
Accounting rules for the purposes of statistical reporting
Article 9
Derogations
Article 10
Minimum standards and national reporting arrangements
Article 11
Mergers, divisions and reorganisations
Article 12
Reporting of statistical information on the reserve base
Article 13
Verification and compulsory collection
Article 14
First reporting
Article 15
Simplified amendment procedure
Article 16
Repeal
Article 17
Transitional provisions
Article 18
Final provision
ANNEX I
STATISTICAL REPORTING REQUIREMENTS
PART 1
Identification of certain MFIs based on principles of substitutability of deposits
PART 2
Balance sheet (monthly outstanding amounts)
1. Instrument categories
(a) Liabilities
(b) Assets
2. Breakdown by maturity
(a) Liabilities
(b) Assets
3. Breakdown by purpose and separate identification of loans to sole proprietorships/partnerships without legal status
4. Breakdown by currency
5. Breakdown by sector and residency of counterparties
6. Breakdown of capital and reserves
7. Identification of on-balance sheet positions for derivatives and accrued interest on loans and deposits within the remaining assets and remaining liabilities.
8. Own holdings of securities
PART 3
Balance sheet (quarterly outstanding amounts)
BALANCE SHEET ITEMS |
EU |
Rest of the world (non-EU) |
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Other euro area Member State |
Non-euro area Member State |
Selected EU institutions (*1) |
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of which: United Kingdom |
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LIABILITIES |
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from MFIs |
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from non-MFIs |
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general government |
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other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders |
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insurance corporations |
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pension funds |
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non-MMF investment funds |
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non-financial corporations |
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households + non-profit institutions serving households |
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ASSETS |
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to MFIs |
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to non-MFIs |
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general government |
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other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders |
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insurance corporations |
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pension funds |
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non-MMF investment funds |
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non-financial corporations |
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households + non-profit institutions serving households |
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up to 1 year |
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over 1 year and up to 2 years |
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over 2 years |
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issued by MFIs |
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up to 1 year |
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over 1 year and up to 2 years |
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over 2 years |
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issued by non-MFIs |
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of which: general government |
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MMF shares/units |
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Non-MMF investment fund shares/units |
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BALANCE SHEET ITEMS |
All currencies combined |
Euro |
EU currencies other than euro |
Non-EU currencies |
Selected currencies |
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Total |
Each EU Member State currency |
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GBP |
USD |
JPY |
CHF |
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LIABILITIES |
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from MFIs |
M |
M |
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from non-MFIs |
M |
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from MFIs |
M |
M |
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from non-MFIs |
M |
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up to 1 year |
M |
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over 1 year |
M |
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from MFIs |
Q |
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from non-MFIs |
Q |
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M |
M |
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ASSETS |
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to MFIs |
M |
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to non-MFIs |
M |
M |
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to MFIs |
M |
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to non-MFIs |
M |
M |
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up to 1 year |
M |
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over 1 year |
M |
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to MFIs |
Q |
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to non-MFIs |
Q |
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issued by MFIs |
M |
M |
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issued by non-MFIs |
M |
M |
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issued by MFIs |
M |
M |
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Issued by non-MFIs |
M |
M |
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issued by MFIs |
Q |
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issued by non-MFIs |
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M |
Monthly data requirements, see Table 1. |
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Q |
Quarterly data requirements, see Table 2. |
PART 4
Reporting of revaluation adjustments for the compilation of transactions
1. Loan revaluations (including write-downs/write-offs)
2. Price revaluation of securities
PART 5
Statistical reporting requirements for loan securitisations and other loan transfers
1. General requirements
2. Requirements for reporting loan transfers
3. Requirements for reporting outstanding amounts of transferred loans
4. Requirements for reporting revaluation adjustments affecting the outstanding amounts of transferred loans
PART 6
Simplified reporting for small credit institutions
PART 7
Summary of statistical reporting requirements on balance sheet items
(1)
INSTRUMENT AND MATURITY CATEGORIES |
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BALANCE SHEET ITEMS |
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ASSETS |
LIABILITIES |
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COUNTERPARTIES AND PURPOSE CATEGORIES |
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ASSETS |
LIABILITIES |
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CURRENCIES |
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ANNEX II
CONSOLIDATION PRINCIPLES AND DEFINITIONS
PART 1
Consolidation for statistical purposes within the same Member State
PART 2
Definitions of instrument categories
Category |
Description of main features |
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Holdings of euro and foreign banknotes and coins in circulation that are commonly used to make payments |
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Holdings of financial assets created when creditors lend funds to debtors, which are not evidenced by documents or are evidenced by non-negotiable documents. This item also includes assets in the form of deposits placed by reporting agents. NCBs may also require the full sector breakdown for this item.
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Holdings of debt securities, which are negotiable financial instruments serving as evidence of debt, are usually traded on secondary markets or can be offset on the market, and which do not grant the holder any ownership rights over the issuing institution. This item includes:
Securities lent out under securities lending operations or sold under a repurchase agreement remain on the original owner’s balance sheet (and are not to be recorded on the balance sheet of the temporary acquirer) where there is a firm commitment to reverse the operation, and not simply an option to do so. Where the temporary acquirer sells the securities received, this sale must be recorded as an outright transaction in securities and entered in the balance sheet of the temporary acquirer as a negative position in the securities portfolio. |
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Equity represents property rights on corporations or quasi-corporations; it is a claim on residual value after the claims of all creditors have been met. This item includes the following breakdowns:
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Shares or units issued by investment funds, which are collective investment undertakings that invest in financial and/or non-financial assets, to the extent that the objective is investing capital raised from the public This item includes shares/units issued by MMFs pursuant to this Regulation and shares/units issued by non-MMF investment funds as defined in Article 1(1) of Regulation (EU) No 1073/2013 (ECB/2013/38) |
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Assets other than financial assets, including fixed assets (produced non-financial assets which are used repeatedly or continuously in production for more than one year). This item may include:
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The item ‘remaining assets’ is the residual item on the asset side of the balance sheet, defined as ‘assets not included elsewhere’. NCBs may require the reporting of specific sub-positions included in this item (in addition to those ‘of which’ items required under this Regulation). Remaining assets may include:
Remaining assets’ exclude financial instruments that take the form of financial assets (included within the other balance sheet items), certain financial instruments that do not take the form of financial assets, such as guarantees, commitments, administered and trust loans (recorded off-balance sheet), and non-financial assets (included within category 6) |
Category |
Description of main features |
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The liability category ‘currency in circulation’ is banknotes and coins in circulation that are issued or authorised by monetary authorities. This category includes banknotes issued by the ECB and the NCBs. Coins in circulation are part of the monetary aggregates and are also included in this category even if legally the coins are a liability of the central government rather than the NCB. Where coins in circulation are issued by central government, the NCB records a counterpart to this liability within ‘remaining assets’ (see category 7) |
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Amounts (shares, deposits or other), which are owed to creditors by reporting agents and which comply with the features described in Part 1 of Annex I, except those arising from the issue of negotiable securities or MMF shares/units. For the purposes of the reporting scheme, this category is broken down into overnight deposits, deposits with agreed maturity, deposits redeemable at notice and repurchase agreements
The following item is not treated as a deposit: Funds (deposits) received on a trust basis are not recorded on the statistical balance sheet (see ‘Loans granted on a trust basis’ under category 2) |
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Deposits which are convertible into currency and/or which are transferable on demand by cheque, banker’s order, debit entry or similar means, without significant delay, restriction or penalty. This item includes:
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Transferable deposits are those deposits within the category ‘overnight deposits’ which are directly transferable on demand to make payments to other economic agents by commonly used means of payment, such as credit transfer and direct debit, possibly also by credit or debit card, e-money transactions, cheques, or similar means, without significant delay, restriction or penalty. Deposits that can only be used for cash withdrawal and/or deposits from which funds can only be withdrawn or transferred through another account of the same owner are not to be included as transferable deposits. |
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Non-transferable deposits which cannot be converted into currency before an agreed fixed term or that can only be converted into currency before that agreed term provided that the holder is charged some kind of penalty. This item also includes administratively regulated savings deposits where the maturity related criterion is not relevant; these should be classified in the maturity band ‘over two years’. Financial products with roll-over provisions must be classified according to the earliest maturity. Although deposits with agreed maturity may feature the possibility of earlier redemption after prior notification, or may be redeemable on demand subject to certain penalties, these features are not considered to be relevant for classification purposes |
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These items include for each maturity breakdown:
In addition, deposits of over two years’ agreed maturity include: Balances (regardless of maturity) in which the interest rates and/or terms and conditions are specified in national legislation and which are designed to be held for specific purposes, e.g. house financing, occurring after two years, even if technically they are redeemable on demand |
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Non-transferable deposits without any agreed maturity which cannot be converted into currency without a period of prior notice; before the expiry the conversion into currency is not possible or possible only with a penalty. They include deposits which, although perhaps legally withdrawable on demand, would be subject to penalties and restrictions according to national practice (classified in the maturity band ‘up to and including three months’), and investment accounts without period of notice or agreed maturity, but which contain restrictive drawing provisions (classified in the maturity band ‘over three months’) |
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These items include:
In addition, deposits redeemable at up to and including three months’ notice include non-transferable sight savings deposits and other types of retail deposits which, although legally redeemable on demand, are subject to significant penalties Deposits redeemable at over three months’ notice of which over two years’ notice (where applicable) include investment accounts without a period of notice or agreed maturity, but which contain restrictive drawing provisions |
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Counterpart of cash received in exchange for securities sold by reporting agents at a given price under a firm commitment to repurchase the same or similar securities at a fixed price on a specified future date. Amounts received by reporting agents in exchange for securities transferred to a third party, i.e. the temporary acquirer, are to be classified under ‘repurchase agreements’ where there is a firm commitment to reverse the operation and not merely an option to do so. This implies that reporting agents retain all risks and rewards of the underlying securities during the operation. The following variants of repo-type operations are all classified under ‘repurchase agreements’:
The securities underlying repo type operations are recorded following the rules in asset item 3 ‘debt securities’. Operations involving the temporary transfer of gold against cash collateral are also included under this item |
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Shares or units issued by MMFs. This item represents the total liability to the MMF’s shareholders. Funds arising from non-distributed benefits or funds set aside by the MMF in anticipation of likely future payments and obligations are also included |
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Securities other than equity issued by reporting agents, which are instruments usually negotiable and traded on secondary markets or which can be offset on the market and which do not grant the holder any ownership rights over the issuing institution. This item includes:
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These items include for each maturity breakdown:
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Hybrid instruments issued of original maturity of up to two years and which at maturity may have a contractual redemption value in the issuing currency lower than the amount originally invested due to their combination of debt and derivative components |
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For the purposes of the reporting scheme, this category comprises the amounts arising from the issue of equity capital by reporting agents to shareholders or other proprietors, representing for the holder property rights in the reporting agent and generally an entitlement to a share in its profits and to a share in its own funds in the event of liquidation. This category comprises the following breakdowns:
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The item ‘remaining liabilities’ is the residual item on the liabilities side of the balance sheet, defined as ‘liabilities not included elsewhere’. NCBs may require the reporting of specific sub-positions included in this item (in addition to those ‘of which’ items required under this Regulation). Remaining liabilities may include:
‘Remaining liabilities’ may exclude almost all financial instruments that take the form of financial liabilities (included within the other balance sheet items), financial instruments that do not take the form of financial liabilities such as guarantees, commitments, administered and trust loans (recorded off-balance sheet), and non-financial liabilities such as capital items on the liabilities side (included within ‘capital and reserves’) |
PART 3
Definitions of sectors
Sector |
Definition |
MFIs |
See Article 1 |
General government |
The general government sector (S.13) consists of institutional units, which are non-market producers whose output is intended for individual and collective consumption, and are financed by compulsory payments made by units belonging to other sectors, and institutional units principally engaged in the redistribution of national income and wealth (ESA 2010, paragraphs 2.111 to 2.113) |
Central government |
This subsector (S.1311) includes all administrative departments of the state and other central agencies whose competence extends normally over the whole economic territory, except for the administration of social security funds (ESA 2010, paragraph 2.114) For the purpose of this Regulation, central government also includes Union institutions and bodies which are classified in the general government sector (S.13). |
State government |
This subsector (S.1312) consists of those types of public administration which are separate institutional units exercising some of the functions of government, except for the administration of social security funds, at a level below that of central government and above that of the governmental institutional units existing at local level (ESA 2010, paragraph 2.115) |
Local government |
This subsector (S.1313) includes those types of public administration whose competence extends to only a local part of the economic territory, apart from local agencies of social security funds (ESA 2010, paragraph 2.116) |
Social security funds |
The social security funds subsector (S.1314) includes central, state and local institutional units whose principal activity is to provide social benefits and which fulfil each of the following two criteria: (a) by law or by regulation certain groups of the population are obliged to participate in the scheme or to pay contributions; and (b) general government is responsible for the management of the institution in respect of the settlement or approval of the contributions and benefits independently from its role as supervisory body or employer (ESA 2010, paragraph 2.117) |
Non-MMF investment funds |
IFs as defined in Regulation (EU) No 1073/2013 (ECB/2013/38). The subsector consists of all collective investment undertakings, except MMFs, that invest in financial and/or non-financial assets, to the extent that the objective is investing capital raised from the public |
Other financial intermediaries, except insurance corporations and pension funds + financial auxiliaries + captive financial institutions and money lenders |
The other financial intermediaries, except insurance corporations and pension funds subsector (S.125) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation by incurring liabilities in forms other than currency, deposits (or close substitutes for deposits), investment fund shares/units, or in relation to insurance, pension and standardised guarantee schemes from institutional units (ESA 2010, paragraphs 2.86 to 2.94) The financial auxiliaries subsector (S.126) consists of all financial corporations and quasi-corporations which are principally engaged in activities closely related to financial intermediation but which are not financial intermediaries themselves. This subsector also includes head offices whose subsidiaries are all or mostly financial corporations (ESA 2010, paragraphs 2.95 to 2.97) The captive financial institutions and money lenders subsector (S.127) consists of all financial corporations and quasi-corporations which are neither engaged in financial intermediation nor in providing financial auxiliary services, and where most of either their assets or their liabilities are not transacted on open markets. This subsector includes, among others, holding companies that hold controlling-levels of equity of a group of subsidiary corporations and whose principal activity is owning the group without providing any other service to the businesses in which the equity is held, that is, they do not administer or manage other units (ESA 2010, paragraphs 2.98 to 2.99) |
Insurance corporations |
The insurance corporations subsector (S.128) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation as a consequence of the pooling of risks mainly in the form of direct insurance or reinsurance (ESA 2010, paragraphs 2.100 to 2.104) |
Pension funds |
The pension funds subsector (S.129) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation as the consequence of the pooling of social risks and needs of the insured persons (social insurance). Pension funds as social insurance schemes provide income in retirement, and often benefits for death and disability (ESA 2010, paragraphs 2.105 to 2.110) |
Non-financial corporations |
The non-financial corporations sector (S.11) consists of institutional units which are independent legal entities and market producers, and whose principal activity is the production of goods and non-financial services. This sector also includes non-financial quasi-corporations (ESA 2010, paragraphs 2.45 to 2.54) |
Households + non-profit institutions serving households |
The households sector (S.14) consists of individuals or groups of individuals as consumers and as entrepreneurs producing market goods and non-financial and financial services (market producers) provided that the production of goods and services is not by separate entities treated as quasi-corporations. It also includes individuals or groups of individuals as producers of goods and non-financial services for exclusively own final use (ESA 2010, paragraphs 2.118 to 2.128) The non-profit institutions serving households (NPISHs) sector (S.15) consists of non-profit institutions which are separate legal entities, which serve households and which are private non-market producers. Their principal resources are voluntary contributions in cash or in kind from households in their capacity as consumers, from payments made by general government and from property income (ESA 2010, paragraphs 2.129 to 2.130) |
Sole proprietorships and partnerships without legal status (sub-population of ‘Households’) |
Sole proprietorships and partnerships without independent legal status, other than those created as quasi-corporations, and which are market producers (ESA 2010, paragraph 2.119d) |
ANNEX III
REPORTING FOR THE PURPOSE OF MINIMUM RESERVES
PART 1
General rules
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Outstanding amounts of liabilities owed, other than to the ECB, NCBs and other credit institutions subject to reserve requirements(1) |
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DEPOSIT LIABILITIES |
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(Euro and foreign currencies combined) |
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Voluntary reporting(2) |
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9.3e + 9.3x redeemable at notice |
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over two years |
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of which: |
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9.4e + 9.4x repos |
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Outstanding amounts of liabilities owed(3) |
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NEGOTIABLE INSTRUMENTS |
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(Euro and foreign currencies combined) |
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11e + 11x with agreed maturity |
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up to two years |
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over two years |
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PART 2
Special rules in the case of mergers involving credit institutions
ANNEX IV
MINIMUM STANDARDS TO BE APPLIED BY THE ACTUAL REPORTING POPULATION
ANNEX V
Repealed Regulation with the amendment thereto
Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (recast) (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1). |
Regulation (EU) No 1375/2014 of the European Central Bank of 10 December 2014 amending Regulation (EU) No 1071/2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2014/51) (OJ L 366, 20.12.2014, p. 77). |
ANNEX VI
Correlation table
Regulation (EU) No 1071/2013 |
This Regulation |
Article 1 |
Article 2 |
Article 2 |
Article 2(5) and Annex I, Part 1, Section 1.3 |
Article 3(1) |
Article 3(1) |
Article 3(2) |
- |
Article 3(3) |
Article 1(b)(ii) |
Article 3(4) |
Article 3(2) |
Article 4 |
Article 4 |
Article 5(1) and (3) |
Article 5(1) and (2) |
Article 5(2) |
Article 5(3) |
Article 5(4) |
- |
Article 5(5) |
- |
Article 6(a) to (c) |
Article 5(1), first subparagraph points (c) and (d) |
Article 6(d) |
- |
Article 7 |
Article 7 |
Article 8(1) |
Article 8(1) |
Article 8(2) and (3) |
Article 8(2) |
Article 8(4) |
Article 8(3) |
Article 9(1)(a) |
Article 9(1), first subparagraph point (a) |
Article 9(1)(b) |
Article 9(1), second subparagraph and Article 9(5), second subparagraph |
Article 9(1)(c) |
Article 9(1), second subparagraph |
Article 9(1)(d) |
Article 9(2) |
Article 9(1)(e) |
Article 9(10), first subparagraph |
Article 9(1)(f) |
Article 9(3) |
Article 9(2) |
Article 9(4) |
Article 9(3) |
Article 9(6) |
Article 9(4) |
- |
Article 9(5) |
Article 9(7), first subparagraph |
Article 10 |
Article 10 |
Article 11 |
Article 11 |
Article 12 |
Article 12 |
Article 13 |
Article 13 |
Article 14(1) |
Article 14 |
Article 14(2) |
Annex I, Part 3, Section 8, third subparagraph |
Article 14(3), first sentence |
Annex I, Part 3, Section 7, third subparagraph, second sentence |
Article 14(3), second sentence |
Article 9(7), second subparagraph |
Article 15 |
Article 15 |
Article 16 |
Article 18 |
Annex I, Part 1, Section 1 |
Annex I, Part 1 |
Annex I, Part 1, Section 2 |
- |
Annex I, Part 2 |
Annex I, Part 2 |
Annex I, Part 3 |
Annex I, Part 3 |
Annex I, Part 4 |
Annex I, Part 4 |
Annex I, Part 5 |
Annex I, Part 5 |
Annex I, Part 6 |
Annex I, Part 6 |
Annex I, Part 7 |
Annex I, Part 7 |
Annex II, Part 1, paragraph 1 |
Annex II, Part 1, paragraph 1 |
Annex II, Part 1, paragraph 2(a) |
Article 6(1) |
Annex II, Part 1, paragraph 2(b) |
Annex II, Part 1, paragraph 2(a) and (c) |
Annex II, Part 1, paragraph 2(c) |
Annex II, Part 1, paragraph 2(b) and (d) |
Annex II, Part 2 |
Annex II, Part 2 |
Annex II, Part 2, Section 3, last sentence |
Article 9(9) |
Annex II, Part 3 |
Annex II, Part 3 |
Annex III, Part 1, Section 1 |
Annex III, Part 1 |
Annex III, Part 2, Section 1 |
Article 6 |
Annex III, Part 2, Section 2, paragraph 2.1 |
Article 2(24) |
Annex III, Part 2, Section 2, paragraphs 2.2 to 2.3, and table |
Annex III, Part 2 |
Annex III, Part 2, Section 2, paragraph 2.4 |
Article 11(3) and (4) |
Annex IV |
Annex IV |