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Commission Implementing Regulation (EU) No 1423/2...
Article 2 Full reconciliation of own funds items t...

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Article 2 Full reconciliation of own funds items to audited financial statements

01/01/2021

In order to meet the requirements for disclosure of a full reconciliation of own funds items to audited financial statements, as described in point (a) of Article 437(1) of Regulation (EU) No 575/2013, institutions shall apply the methodology referred to in Annex I and shall publish the balance sheet reconciliation information resulting from the application of this methodology

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