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FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

Accounting Directive — Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings · version 2026-03-18 · CELEX 32013L0034 · consolidated text, no legal effect (EUR-Lex)

Accounting Directive › Article 46

Article 46 Equivalence criteria

official text, verbatim

1

Undertakings referred to in Articles 42 and 44 that prepare and make public a report complying with third-country reporting requirements assessed, in accordance with Article 47, as equivalent to the requirements of this Chapter are exempt from the requirements of this Chapter except for the obligation to publish this report as laid down by the laws of each Member State in accordance with Chapter 2 of Directive 2009/101/EC.

2

The Commission shall be empowered to adopt delegated acts in accordance with Article 49 identifying the criteria to be applied when assessing, for the purposes of paragraph 1 of this Article, the equivalence of third-country reporting requirements and the requirements of this Chapter.

3

The criteria identified by the Commission in accordance with paragraph 2 shall:

3(a)

include the following:

3(a)(i)

target undertakings,

3(a)(ii)

target recipients of payments,

3(a)(iii)

payments captured,

3(a)(iv)

attribution of payments captured,

3(a)(v)

breakdown of payments captured,

3(a)(vi)

triggers for reporting on a consolidated basis,

3(a)(vii)

reporting medium,

3(a)(viii)

frequency of reporting, and

3(a)(ix)

anti-evasion measures;

3(b)

otherwise be limited to criteria which facilitate a direct comparison of third-country reporting requirements with the requirements of this Chapter.