| Annex V — FINREP instructions | eba-4.2 | EBA edition, framework 4.2 |
| Accounting Directive Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings | 2026-03-18 | in force |
| BAD Council Directive 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions | 2006-09-05 | in force |
| CRR Regulation (EU) No 575/2013 on prudential requirements for credit institutions (Capital Requirements Regulation) | 2026-06-26 | in force |
| ECB/2013/33 Regulation (EU) No 1071/2013 of the European Central Bank concerning the balance sheet of the monetary financial institutions sector (recast) (ECB/2013/33) | 2014-12-21 | no longer in force (repealed by 32021R0379) |
| IFRS/IAS Commission Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 (IFRS/IAS endorsed in the EU) | 2025-07-30, 2026-03-08 | in force |
| NACE Regulation (EC) No 1893/2006 establishing the statistical classification of economic activities NACE Revision 2 | 2025-01-01 | in force |
| SME Commission Recommendation 2003/361/EC concerning the definition of micro, small and medium-sized enterprises (C(2003) 1422) | original | status not stated by EUR-Lex |