Skip to main content
Version status: Entered into force | Document consolidation status: No known changes
Version date: 23 September 2020 - onwards
Version 2 of 2

Article 13 Financial reports and business plans

(1) An application for registration as a securitisation repository shall contain the following financial information:

(a) a complete set of financial statements of the applicant, prepared in conformity with either of the following:

(i) international standards adopted in accordance with Article 3 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council [Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).];

(ii) national accounting standards of the Member State in which the applicant is established, as required by Directive 2013/34/EU of the European Parliament and of the Council [Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).];