Version in force , Modified +245 −185§
Amended by Regulation (EU) 2024/1623 32024R1623 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2024/2987 32024R2987 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2024/2795 32024R2795 on EUR-Lex (external, EUR-Lex)
Explanation, written by a model and checked against the cited text
The provision no longer distinguishes between an annual-basis list and a separate semi-annual list, and instead sets a single annual frequency for all listed disclosures, which now include the key metrics of Article 447 that previously had their own semi-annual cadence.
The list of disclosure items itself is expanded and restructured, adding references to Article 438 points (c), (d) and (da), Article 442 points (c) and (d), Article 449a and Article 449b, alongside the retained references to Article 435(1), Article 447 and Article 450(1).
The derogation for non-listed small and non-complex institutions in paragraph 2 now also names the ESG risk disclosures under Article 449a, in addition to the key metrics under Article 447 already covered before.
Cited: Art. 433b, v1 (external, EUR-Lex) · Art. 433b, v2 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version, in force 9 July 2024 02013R0575-20240709 → this version, in force 1 January 2025 02013R0575-20250101
Article 433b
Disclosures by small and non-complex institutions
1. Small and non-complex institutions shall disclose the information outlined below with referred to in the following frequency:
(a) provisions on an annual basis the information referred to in:
(i) basis:
(a) Article 435(1), points (a), (e) and (f) of (f);
(b) Article 435(1);
(ii) point 438, points (c), (d) of and (da);
(c) Article 438;
(iii) 442, points (a) to (d), (h), (i), (j) of Article 450(1);
(b) on a semi-annual basis (c) and (d);
(d) the key metrics referred to in Article 447. 447;
(e) Article 449a;
(f) Article 449b;
(g) Article 450(1), points (a) to (d), (h), (i) and (j).
2. By way of derogation from paragraph 1 of this Article, small and non-complex institutions that are non-listed institutions shall disclose the key metrics referred to in Article 447 and ESG risks referred to in Article 449a on an annual basis.