Official Gazette Notification Text
Official TranscriptOfficial Journal EN of the European Union L series 2026/478 4.3.2026 COMMISSION DECISION(EU) 2026/478 of 3 March 2026 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to the Monetary Agreement of 27 March 2012 between the European Union...
Official Journal EN of the European Union L series 2026/478 4.3.2026 COMMISSION DECISION(EU) 2026/478 of 3 March 2026 amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino(1), and in particular Article 8(5) thereof,
Whereas:
(1) The Monetary Agreement between the Union and San Marino (‘the Agreement’) entered into force on 1 September
2012.
(2) Article 8(1) of the Agreement requires San Marino to implement Union legal acts and rules on euro banknotes and coins, banking and financial law, prevention of money laundering, prevention of fraud and counterfeiting of cash and non-cash means of payment, medals and tokens and statistical reporting requirements. Those acts and rules are listed in the Annex to the Monetary Agreement.
(3) The Annex to the Monetary Agreement should be amended by the Commission once a year or more often if deemed appropriate to take into account the new relevant Union legal acts and rules and the amendments to the existing ones.
(4) Some legal acts and rules of the Union are not relevant anymore and should therefore be deleted from the Annex, while other legal acts and rules of the Union were adopted or amended and should be added to the Annex.
(5) The Annex to the Monetary Agreement should therefore be amended accordingly,
HAS ADOPTED THIS DECISION:
Article 1 The Annex to the Monetary Agreement between the European Union and the Republic of San Marino is replaced by the text in the Annex to this Decision.
Article 2 This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Done at Brussels, 3 March 2026.
For the Commission The President Ursula VON DER LEYEN
(1) OJ C 121, 26.4.2012, p. 5.
ELI: http://data.europa.eu/eli/dec/2026/478/oj 1/23EN OJ L, 4.3.2026 ANNEX ‘ANNEX Legal provisions to be implemented Deadline for implementing Prevention of money laundering 1 Council Decision 2000/642/JHAof 17 October 2000 concerning arrange ments for cooperation between financial intelligence units of the Member States in respect of exchanging information (OJ L 271, 24.10.2000, p. 4).
2 Council Framework Decision 2001/500/JHAof 26 June 2001 on money laundering, the identification, tracing, freezing, seizing and confiscation of instrumentalities and the proceeds of crime (OJ L 182, 5.7.2001, p. 1).
3 Council Framework Decision 2005/212/JHA of 24 February 2005 on 1 October 2014(1) Confiscation of Crime-Related Proceeds, Instrumentalities and Property (OJ L 68, 15.3.2005, p. 49).
4 Council Decision 2007/845/JHA of 6 December 2007 concerning coop eration between Asset Recovery Offices of the Member States in the field of tracing and identification of proceeds from, or other property related to, crime (OJ L 332, 18.12.2007, p. 103).
5 Directive 2014/42/EU of the European Parliament and of the Council of 3 April 2014 on the freezing and confiscation of instrumentalities and pro ceeds of crime in the European Union (OJ L 127, 29.4.2014, p. 39).
6 Directive (EU) 2024/1260of the European Parliament and of the Council 31 December 2029(13) of 24 April 2024 on asset recovery and confiscation (OJ L, 2024/1260,
2.5.2024).
7 Regulation (EU) 2023/1113of the European Parliament and of the Council 31 December 2026(12) of 31 May 2023 on information accompanying transfers of funds and cer tain crypto-assets and amending Directive (EU) 2015/849 (OJ L 150,
9.6.2023, p. 1) 8 Regulation (EU) 2015/847of the European Parliament and of the Council 1 October 2017(3) of 20 May 2015 on information accompanying transfers of funds and repealing Regulation (EC) No 1781/2006 (OJ L 141, 5.6.2015, p. 1).
9 Directive (EU) 2015/849of the European Parliament and of the Council of 1 October 2017(3) 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation
(EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC (OJ L 141, 5.6.2015, p. 73).
Amended by:
9-1 Directive (EU) 2018/843 of the European Parliament and of the Council of 31 December 2020(6) 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU (OJ L 156, 19.6.2018, p. 43).
2/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing
Supplemented by:
9-2 Commission Delegated Regulation (EU) 2016/1675 of 14 July 2016 supple 1 October 2017(5) menting Directive (EU) 2015/849 of the European Parliament and of the Council by identifying high-risk third countries with strategic deficiencies (OJ L 254, 20.9.2016, p. 1).
Amended by:
9-2-1 Commission Delegated Regulation (EU) 2018/105 of 27 October 31 March 2019(6) 2017 amending Delegated Regulation (EU) 2016/1675, as regards adding Ethiopia to the list of high-risk third countries in the table in point I of the Annex (OJ L 19, 24.1.2018, p. 1).
9-2-2 Commission Delegated Regulation (EU) 2018/212 of 13 December 31 March 2019(6) 2017 amending Delegated Regulation (EU) 2016/1675 supplement ing Directive (EU) 2015/849 of the European Parliament and of the Council, as regards adding Sri Lanka, Trinidad and Tobago, and Tuni sia to the table in point I of the Annex (OJ L 41, 14.2.2018, p. 4).
9-2-3 Commission Delegated Regulation (EU) 2018/1467 of 27 July 2018 31 December 2019(7) amending Delegated Regulation (EU) 2016/1675 supplementing Directive (EU) 2015/849 of the European Parliament and of the Coun cil, as regards adding Pakistan to the table in point I of the Annex (OJ L 246, 2.10.2018, p. 1).
9-2-4 Commission Delegated Regulation (EU) 2020/855 of 7 May 2020 31 December 2022(9) amending Delegated Regulation (EU) 2016/1675 supplementing Directive (EU) 2015/849 of the European Parliament and of the Coun cil, as regards adding the Bahamas, Barbados, Botswana, Cambodia, Ghana, Jamaica, Mauritius, Mongolia, Myanmar/Burma, Nicaragua, Panama and Zimbabwe to the table in point I of the Annex and delet ing Bosnia-Herzegovina, Ethiopia, Guyana, Lao People’s Democratic Republic, Sri Lanka and Tunisia from this table (OJ L 195, 19.6.2020, p. 1).
9-2-5 Commission Delegated Regulation (EU) 2021/37 of 7 December 31 December 2023(9) 2020 on amending Delegated Regulation (EU) 2016/1675 supple menting Directive (EU) 2015/849 of the European Parliament and of the Council, as regards deleting Mongolia from the table in point I of the Annex (OJ L 14, 18.1.2021, p. 1).
9-2-6 Commission Delegated Regulation (EU) 2022/229 of 7 January 2022 31 December 2024(10) on amending Delegated Regulation (EU) 2016/1675 supplementing Directive (EU) 2015/849 of the European Parliament and of the Coun cil, as regards adding Burkina Faso, Cayman Islands, Haiti, Jordan, Mali, Morocco, the Philippines, Senegal, and South Sudan to the table in point I of the Annex and deleting the Bahamas, Botswana, Ghana, Iraq and Mauritius from this table (OJ L 39, 21.2.2022, p. 4).
9-2-7 Commission Delegated Regulation (EU) 2023/410 of 19 December 31 December 2025(11) 2022 amending Delegated Regulation (EU) 2016/1675 as regards adding the Democratic Republic of the Congo, Gibraltar, Mozambi que, Tanzania and the United Arab Emirates to Table I of the Annex to Delegated Regulation (EU) 2016/1675 and deleting Nicaragua, Paki stan and Zimbabwe from that table (OJ L 59, 24.2.2023, p. 3).
ELI: http://data.europa.eu/eli/dec/2026/478/oj 3/23EN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 9-2-8 Commission Delegated Regulation (EU) 2023/1219 of 17 May 2023 31 December 2025(12) amending Delegated Regulation (EU) 2016/1675 as regards adding Nigeria and South Africa to the table in point I of the Annex and deleting Cambodia and Morocco from that table (OJ L 160,
26.6.2023, p. 1) 9-2-9 Commission Delegated Regulation (EU) 2023/2070 of 18 August 31 December 2025(12) 2023 amending Delegated Regulation (EU) 2016/1675 to add Camer oon and Vietnam to the list of high-risk third countries (OJ L 239,
28.9.2023, p. 1) 9-2-10 Commission Delegated Regulation (EU) 2024/163 of 12 December 31 December 2025(12) 2023 amending Delegated Regulation (EU) 2016/1675 as regards the deletion of the Cayman Islands and Jordan from the table in point I of the Annex (OJ L, 2024/163, 18.1.2024).
9-2-11 Commission Delegated Regulation (EU) 2025/1184 of 10 June 2025 31 December 2027(13) amending Delegated Regulation (EU) 2016/1675 to add Algeria, Angola, Côte d’Ivoire, Kenya, Laos, Lebanon, Monaco, Namibia, Nepal and Venezuela to the list of high-risk third countries which have pro vided a written high-level political commitment to address the identi fied deficiencies and have developed an action plan with the FATF, and to remove Barbados, Gibraltar, Jamaica, Panama, the Philippines, Senegal, Uganda and the United Arab Emirates from that list (OJ L, 2025/1184, 16.7.2025) 9-3 Commission Delegated Regulation (EU) 2019/758 of 31 January 2019 sup 31 December 2020(7) plementing Directive (EU) 2015/849 of the European Parliament and of the Council with regard to regulatory technical standards for the minimum action and the type of additional measures credit and financial institutions must take to mitigate money laundering and terrorist financing risk in cer tain third countries (OJ L 125, 14.5.2019, p. 4).
9-4 Regulation (EU) 2023/1113 of the European Parliament and of the Council 31 December 2026(12) of 31 May 2023 on information accompanying transfers of funds and cer tain crypto-assets and amending Directive (EU) 2015/849 (OJ L 150,
9.6.2023, p. 1) 10 Regulation (EU) 2018/1672of the European Parliament and of the Council 31 December 2021(7) of 23 October 2018 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005 (OJ L 284, 12.11.2018, p. 6).
11 Directive (EU) 2018/1673of the European Parliament and of the Council 31 December 2021(7) of 23 October 2018 on combating money laundering by criminal law (OJ L 284, 12.11.2018, p. 22).
12 Regulation (EU) 2024/1624of the European Parliament and of the Council 31 December 2028(12) of 31 May 2024 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (OJ L, 2024/1624,
19.6.2024).
13 Directive (EU) 2024/1640of the European Parliament and of the Council 31 December 2028(12) of 31 May 2024 on the mechanisms to be put in place by Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Directive(EU) 2019/1937, and amending and repealing Directive (EU) 2015/849 (OJ L, 2024/1640,
19.6.2024).
4/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 14 Regulation (EU) 2024/1620of the European Parliament and of the Council 31 December 2028(12) of 31 May 2024 establishing the Authority for Anti-Money Laundering and Countering the Financing of Terrorism and amending Regulations (EU) No 1093/2010, (EU) No 1094/2010 and (EU) No 1095/2010 (OJ L, 2024/1620, 19.6.2024) Prevention of fraud and counterfeiting 15 Council Regulation (EC) No 1338/2001 of 28 June 2001 laying down 1 September 2013 measures necessary for the protection of the euro against counterfeiting (OJ L 181, 4.7.2001, p. 6)
Amended by:
15-1 Council Regulation (EC) No 44/2009 of 18 December 2008 amending Reg ulation (EC) No 1338/2001 laying down measures necessary for the protec tion of the euro against counterfeiting (OJ L 17, 22.1.2009, p. 1).
16 Council Decision 2001/887/JHA of 6 December 2001 on the protection 1 September 2013 of the euro against counterfeiting (OJ L 329, 14.12.2001, p. 1).
17 Council Decision 2003/861/ECof 8 December 2003 concerning analysis 1 September 2013 and cooperation with regard to counterfeit euro coins (OJ L 325,
12.12.2003, p. 44).
18 Council Regulation (EC) No 2182/2004of 6 December 2004 concerning 1 September 2013 medals and tokens similar to euro coins (OJ L 373, 21.12.2004, p. 1).
Amended by:
18-1 Council Regulation (EC) No 46/2009 of 18 December 2008 amending Reg ulation (EC) No 2182/2004 concerning medals and tokens similar to euro coins (OJ L 17, 22.1.2009, p. 5).
19 Directive 2014/62/EU of the European Parliament and of the Council of 1 July 2016(2) 15 May 2014 on the protection of the euro and other currencies against counterfeiting by criminal law, and replacing Council Framework Decision 2000/383/JHA (OJ L 151, 21.5.2014, p. 1).
20 Directive (EU) 2019/713of the European Parliament and of the Council of 31 December 2021(7) 17 April 2019 on combating fraud and counterfeiting of non-cash means of payment and replacing Council Framework Decision 2001/413/JHA (OJ L 123, 10.5.2019, p. 18).
Rules on euro banknotes and coins With the exception of Article 1a, paragraphs 2 and 3, and Articles 4a, 4b and 4c:
21 Council Regulation (EC) No 2532/98 of 23 November 1998 concerning 1 September 2013 the powers of the European Central Bank to impose sanctions (OJ L 318,
27.11.1998, p. 4).
Amended by:
21-1 Council Regulation (EU) 2015/159 of 27 January 2015 amending Regula 31 October 2021(8) tion (EC) No 2532/98 concerning the powers of the European Central Bank to impose sanctions (OJ L 27, 3.2.2015, p. 1).
ELI: http://data.europa.eu/eli/dec/2026/478/oj 5/23EN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 22 Council Conclusions of 10 May 1999on the quality management system 1 September 2013 for euro coins 23 Communication from the Commission 2001/C 318/03 of 22 October 1 September 2013 2001on copyright protection of the common face design of the euro coins (C(2001) 600 final)(OJ C 318, 13.11.2001, p. 3).
24 Guideline of the European Central Bank ECB/2003/5of 20 March 2003 1 September 2013 on the enforcement of measures to counter non-compliant reproductions of euro banknotes and on the exchange and withdrawal of euro banknotes (OJ L 78, 25.3.2003, p. 20)
Amended by:
24-1 Guideline of the European Central Bank ECB/2013/11 of 19 April 2013 1 October 2013(1) amending Guideline ECB/2003/5 on the enforcement of measures to coun ter non-compliant reproductions of euro banknotes and on the exchange and withdrawal of euro banknotes (OJ L 118, 30.4.2013, p. 43).
24-2 Guideline (EU) 2020/2091 of the European Central Bank of 4 December 30 September 2022(9) 2020 amending Guideline ECB/2003/5 on the enforcement of measures to counter non-compliant reproductions of euro banknotes and on the exchange and withdrawal of euro banknotes (ECB/2020/61) (OJ L 423,
15.12.2020, p. 65).
25 Decision of the European Central Bank ECB/2010/14 of 16 September 1 September 2013 2010 on the authenticity and fitness checking and recirculation of euro banknotes (OJ L 267, 9.10.2010, p. 1).
Amended by:
25-1 Decision of the European Central Bank ECB/2012/19 of 7 September 2012 1 October 2013(1) amending Decision ECB/2010/14 on the authenticity and fitness checking and recirculation of euro banknotes (2012/507/EU) (OJ L 253, 20.9.2012, p. 19).
25-2 Decision (EU) 2019/2195 of the European Central Bank of 5 December 31 December 2021(8) 2019 amending Decision ECB/2010/14 on the authenticity and fitness checking and recirculation of euro banknotes (ECB/2019/39) (OJ L 330,
20.12.2019, p. 91).
26 Regulation (EU) No 1210/2010 of the European Parliament and of the 1 September 2013 Council of 15 December 2010 concerning authentication of euro coins and handling of euro coins unfit for circulation (OJ L 339, 22.12.2010, p. 1).
27 Regulation (EU) No 1214/2011 of the European Parliament and of the 1 October 2014(1) Council of 16 November 2011 on the professional transport of euro cash by road between euro-area Member States (OJ L 316, 29.11.2011, p. 1) 28 Regulation (EU) No 651/2012 of the European Parliament and of the 1 October 2013(1) Council of 4 July 2012 on the issuance of euro coins (OJ L 201, 27.7.2012, p. 135).
6/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 29 Decision ECB/2013/10 on the denominations, specifications, reproduc 1 October 2013(1) tion, exchange and withdrawal of euro banknotes (ECB/2013/10) (OJ L 118,
30.4.2013, p. 37).
Amended by:
29-1 Decision (EU) 2019/669 of the European Central Bank of 4 April 2019 31 December 2020(7) amending Decision ECB/2013/10 on the denominations, specifications, reproduction, exchange and withdrawal of euro banknotes (OJ L 113,
29.4.2019, p. 6).
29-2 Decision (EU) 2020/2090 of the European Central Bank of 4 December 30 September 2022(9) 2020 amending Decision ECB/2013/10 on the denominations, specifica tions, reproduction, exchange and withdrawal of euro banknotes (ECB/2020/60) (OJ L 423, 15.12.2020, p. 62).
30 Council Regulation (EU) No 729/2014 of 24 June 2014 on denomina 1 October 2013(1) tions and technical specifications of euro coins intended for circulation
(Recast) (OJ L 194, 2.7.2014, p. 1).
Banking and financial legislation 31 Council Directive 86/635/EEC of 8 December 1986 on the annual 1 September 2016 accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
Amended by:
31-1 Directive 2001/65/EC of the European Parliament and of the Council of 27 September 2001 amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and consoli dated accounts of certain types of companies as well as of banks and other financial institutions (OJ L 283, 27.10.2001, p. 28).
31-2 Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance under takings (OJ L 178, 17.7.2003, p. 16).
31-3 Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (OJ L 224,
16.8.2006, p. 1).
32 Council Directive 89/117/EECof 13 February 1989 on the obligations of 1 September 2018 branches established in a Member State of credit institutions and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents (OJ L 44, 16.2.1989, p. 40).
33 Directive 97/9/EC of the European Parliament and of the Council of 1 September 2018 3 March 1997 on investment compensation schemes (OJ L 84, 26.3.1997, p. 22).
ELI: http://data.europa.eu/eli/dec/2026/478/oj 7/23EN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 34 Directive 98/26/EC of the European Parliament and of the Council of 1 September 2018 19 May 1998 on settlement finality in payment and securities settlement systems (OJ L 166, 11.6.1998, p. 45).
Amended by:
34-1 Directive 2009/44/EC of the European Parliament and of the Council of 6 May 2009 amending Directive 98/26/EC on settlement finality in payment and securities settlement systems and Directive 2002/47/EC on financial collateral arrangements as regards linked systems and credit claims (OJ L 146, 10.6.2009, p. 37).
34-2 Directive 2010/78/EU of the European Parliament and of the Council of 24 November 2010 amending Directives 98/26/EC, 2002/87/EC, 2003/6/EC, 2003/41/EC, 2003/71/EC, 2004/39/EC, 2004/109/EC, 2005/60/EC, 2006/48/EC, 2006/49/EC and 2009/65/EC in respect of the powers of the European Supervisory Authority (European Banking Author ity), the European Supervisory Authority (European Insurance and Occupa tional Pensions Authority) and the European Supervisory Authority (Eur opean Securities and Markets Authority) (OJ L 331, 15.12.2010, p. 120).
34-3 Regulation (EU) No 648/2012 of the European Parliament and of the Coun 30 September 2019(3) cil of 4 July 2012 on OTC derivatives, central counterparties and trade repo sitories (OJ L 201, 27.7.2012, p. 1).
34-4 Regulation (EU) No 909/2014 of the European Parliament and of the Coun 1 September 2018 cil of 23 July 2014 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012 (OJ L 257,
28.8.2014, p. 1).
34-5 Directive (EU) 2019/879 of the European Parliament and of the Council of 31 December 2022(8) 20 May 2019 amending Directive 2014/59/EU as regards the loss-absorbing and recapitalisation capacity of credit institutions and investment firms and Directive 98/26/EC (OJ L 150, 7.6.2019, p. 296).
34-6 Regulation (EU) 2024/886 of the European Parliament and of the Council 31 December 2026(12) of 13 March 2024 amending Regulations (EU) No 260/2012 and
(EU) 2021/1230 and Directives 98/26/EC and (EU) 2015/2366 as regards instant credit transfers in euro (OJ L, 2024/886, 19.3.2024).
35 Directive 2001/24/EC of the European Parliament and of the Council of 1 September 2018 4 April 2001 on the reorganisation and winding up of credit institutions (OJ L 125, 5.5.2001, p. 15)
Amended by:
35-1 Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190).
8/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 36 Directive 2002/47/EC of the European Parliament and of the Council of 1 September 2018 6 June 2002 on financial collateral arrangements (OJ L 168, 27.6.2002, p. 43).
Amended by:
36-1 Directive 2009/44/EC of the European Parliament and of the Council of 6 May 2009 amending Directive 98/26/EC on settlement finality in payment and securities settlement systems and Directive 2002/47/EC on financial collateral arrangements as regards linked systems and credit claims (OJ L 146, 10.6.2009, p. 37).
36-2 Directive 2014/59/EU of the European Parliament and of the Council of 1 September 2018(2) 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190).
36-3 Regulation (EU) 2021/23 of the European Parliament and of the Council of 31 December 2024 (with the 16 December 2020 on a framework for the recovery and resolution of cen exception of: Article 95 – tral counterparties and amending Regulations (EU) No 1095/2010, (EU) 31 December 2022, No 648/2012, (EU) No 600/2014, (EU) No 806/2014 and (EU) 2015/2365 Article 87(2) – 31 December and Directives 2002/47/EC, 2004/25/EC, 2007/36/EC, 2014/59/EU and 2023, Articles 9(1), 9(2),
(EU) 2017/1132 (OJ L 22, 22.1.2021, p. 1). 9(3), 9(4), 9(6), 9(7), 9(9), 9(10), 9(12), 9(13), 9(16), 9(17), 9(18), 9(19), 10(1), 10(2), 10(3), 10(8), 10(9), 10(10), 10(11), 10(12) and 11 – 31 December 2024, Articles 9(14) and 20 – 31 December 2025)(9) 37 Directive 2002/87/EC of the European Parliament and of the Council of 1 September 2018 16 December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate and amending Council Directives 73/239/EEC, 79/267/EEC, 92/49/EEC, 92/96/EEC, 93/6/EEC and 93/22/EEC, and Directives 98/78/EC and 2000/12/EC of the European Parliament and of the Council (OJ L 35,
11.2.2003, p. 1) and the related level 2 measures as appropriate
Amended by:
37-1 Directive 2005/1/EC of the European Parliament and of the Council of 9 March 2005 amending Council Directives 73/239/EEC, 85/611/EEC, 91/675/EEC, 92/49/EEC and 93/6/EEC and Directives 94/19/EC, 98/78/EC, 2000/12/EC, 2001/34/EC, 2002/83/EC and 2002/87/EC in order to estab lish a new organisational structure for financial services committees (OJ L 79, 24.3.2005, p. 9).
37-2 Directive 2008/25/EC of the European Parliament and of the Council of 11 March 2008 amending Directive 2002/87/EC on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate, as regards the implementing powers con ferred on the Commission (OJ L 81, 20.3.2008, p. 40).
ELI: http://data.europa.eu/eli/dec/2026/478/oj 9/23EN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 37-3 Directive 2010/78/EU of the European Parliament and of the Council of 24 November 2010 amending Directives 98/26/EC, 2002/87/EC, 2003/6/EC, 2003/41/EC, 2003/71/EC, 2004/39/EC, 2004/109/EC, 2005/60/EC, 2006/48/EC, 2006/49/EC and 2009/65/EC in respect of the powers of the European Supervisory Authority (European Banking Author ity), the European Supervisory Authority (European Insurance and Occupa tional Pensions Authority) and the European Supervisory Authority (Eur opean Securities and Markets Authority) (OJ L 331, 15.12.2010, p. 120).
37-4 Directive 2011/89/EU of the European Parliament and of the Council of 16 November 2011 amending Directives 98/78/EC, 2002/87/EC, 2006/48/EC and 2009/138/EC as regards the supplementary supervision of financial entities in a financial conglomerate (OJ L 326, 8.12.2011, p. 113).
37-5 Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the pruden tial supervision of credit institutions and investment firms, amending Direc tive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).
37-6 Directive (EU) 2019/2034 of the European Parliament and of the Council of 31 December 2023(8) 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU (OJ L 314, 5.12.2019, p. 64).
38 Regulation (EC) No 924/2009 of the European Parliament and of the 1 September 2018 Council of 16 September 2009 on cross-border payments in the Commu nity and repealing Regulation (EC) No 2560/2001 (OJ L 266, 9.10.2009, p. 11).
Amended by:
38-1 Regulation (EU) No 260/2012 of the European Parliament and of the Coun 1 September 2018 cil of 14 March 2012 establishing technical and business requirements for credit transfers and direct debits in euro and amending Regulation (EC) No 924/2009 (OJ L 94, 30.3.2012, p. 22).
39 Regulation (EU) 2021/1230of the European Parliament and of the Council 31 December 2025(12) of 14 July 2021 on cross-border payments in the Union (OJ L 274,
30.7.2021, p. 20)
Amended by:
39-1 Regulation (EU) 2024/886 of the European Parliament and of the Council 31 December 2026(12) of 13 March 2024 amending Regulations (EU) No 260/2012 and
(EU) 2021/1230 and Directives 98/26/EC and (EU) 2015/2366 as regards instant credit transfers in euro (OJ L, 2024/886, 19.3.2024).
40 Directive 2009/110/ECof the European Parliament and of the Council of 1 September 2016 16 September 2009 on the taking up, pursuit and prudential supervision of the business of electronic money institutions amending Directives 2005/60/EC and 2006/48/EC and repealing Directive 2000/46/EC (OJ L 267, 10.10.2009, p. 7).
10/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing
Amended by:
40-1 Directive 2013/36/EU of the European Parliament and of the Council of 1 September 2017(3) 26 June 2013 on access to the activity of credit institutions and the pruden tial supervision of credit institutions and investment firms, amending Direc tive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).
40-2 Directive (EU) 2015/2366 of the European Parliament and of the Council of 30 September 2018(4) 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337,
23.12.2015, p. 35).
41 Regulation (EU) No 1093/2010 of the European Parliament and of the 1 September 2016 Council of 24 November 2010 establishing a European Supervisory Author ity (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L, 331, 15.12.2010, p. 12).
Amended by:
41-1 Regulation (EU) No 1022/2013 of the European Parliament and of the Council of 22 October 2013 amending Regulation (EU) No 1093/2010 establishing a European Supervisory Authority (European Banking Author ity) as regards the conferral of specific tasks on the European Central Bank pursuant to Council Regulation (EU) No 1024/2013 (OJ L 287,
29.10.2013, p. 5).
41-2 Directive 2014/17/EU of the European Parliament and of the Council of 4 February 2014 on credit agreements for consumers relating to residential immovable property and amending Directives 2008/48/EC and 2013/36/EU and Regulation (EU) No 1093/2010 (OJ L 60, 28.2.2014, p. 34).
41-3 Directive 2014/59/EU of the European Parliament and of the Council of 1 September 2018(3) 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190).
41-4 Directive (EU) 2015/2366 of the European Parliament and of the Council of 30 September 2018(4) 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337,
23.12.2015, p. 35).
41-5 Regulation (EU) 2019/2033 of the European Parliament and of the Council 31 December 2023(8) of 27 November 2019 on the prudential requirements of investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014 (OJ L 314, 5.12.2019, p. 1).
ELI: http://data.europa.eu/eli/dec/2026/478/oj 11/23EN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 41-6 Regulation (EU) 2023/1114 of the European Parliament and of the Council 31 December 2026(12) of 31 May 2023 on markets in crypto-assets, and amending Regulations
(EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40).
41-7 Regulation (EU) 2024/1620 of the European Parliament and of the Council 31 December 2028(12) of 31 May 2024 establishing the Authority for Anti-Money Laundering and Countering the Financing of Terrorism and amending Regulations (EU) No 1093/2010, (EU) No 1094/2010 and (EU) No 1095/2010 (OJ L, 2024/1620, 19.6.2024).
42 Regulation (EU) No 1095/2010 of the European Parliament and of the 1 September 2016 Council of 24 November 2010 establishing a European Supervisory Author ity (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84).
Amended by:
42-1 Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Direc tives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 (OJ L 174, 1.7.2011, p. 1).
42-2 Regulation (EU) No 258/2014 of the European Parliament and of the Coun cil of 3 April 2014 establishing a Union programme to support specific activities in the field of financial reporting and auditing for the period of 2014-20 and repealing Decision No 716/2009/EC (OJ L 105, 8.4.2014, p. 1).
42-3 Directive 2014/51/EU of the European Parliament and of the Council of 16 April 2014 amending Directives 2003/71/EC and 2009/138/EC and Regulations (EC) No 1060/2009, (EU) No 1094/2010 and (EU) No 1095/2010 in respect of the powers of the European Supervisory Authority (European Insurance and Occupational Pensions Authority) and the European Supervisory Authority (European Securities and Markets Authority) (OJ L 153, 22.5.2014, p. 1).
42-4 Regulation (EU) 2021/23 of the European Parliament and of the Council of 31 December 2024 (with the 16 December 2020 on a framework for the recovery and resolution of cen exception of: Article 95 – tral counterparties and amending Regulations (EU) No 1095/2010, (EU) 31 December 2022, No 648/2012, (EU) No 600/2014, (EU) No 806/2014 and (EU) 2015/2365 Article 87(2) – and Directives 2002/47/EC, 2004/25/EC, 2007/36/EC, 2014/59/EU and 31 December 2023,
(EU) 2017/1132 (OJ L 22, 22.1.2021, p. 1). Articles 9(1), 9(2), 9(3), 9(4), 9(6), 9(7), 9(9), 9(10), 9(12), 9(13), 9(16), 9(17), 9(18), 9(19), 10(1), 10(2), 10(3), 10(8), 10(9), 10(10), 10(11), 10(12) and 11 – 31 December 2024, Articles 9(14) and 20 – 31 December 2025)(9) 12/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 42-5 Regulation (EU) 2023/1114 of the European Parliament and of the Council 31 December 2026(12) of 31 May 2023 on markets in crypto-assets, and amending Regulations
(EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40).
42-6 Regulation (EU) 2024/1620 of the European Parliament and of the Council 31 December 2028(12) of 31 May 2024 establishing the Authority for Anti-Money Laundering and Countering the Financing of Terrorism and amending Regulations (EU) No 1093/2010, (EU) No 1094/2010 and (EU) No 1095/2010 (OJ L, 2024/1620, 19.6.2024).
42-7 Regulation (EU) 2024/2987 of the European Parliament and of the Council 31 December 2026(13) of 27 November 2024 amending Regulations (EU) No 648/2012, (EU) No 575/2013 and (EU) 2017/1131 as regards measures to mitigate exces sive exposures to third-country central counterparties and improve the effi ciency of Union clearing markets (OJ L, 2024/2987, 4.12.2024).
43 Regulation (EU) No 260/2012 of the European Parliament and of the 1 April 2018(2) Council of 14 March 2012 establishing technical and business requirements for credit transfers and direct debits in euro and amending Regulation (EC) No 924/2009 (OJ L 94, 30.3.2012, p. 22).
Amended by:
43-1 Regulation (EU) No 248/2014 of the European Parliament and of the Coun cil of 26 February 2014 amending Regulation (EU) No 260/2012 as regards the migration to Union-wide credit transfers and direct debits (OJ L 84,
20.3.2014, p. 1).
44 Regulation (EU) No 648/2012 of the European Parliament and of the 30 September 2019(3) Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (OJ L 201, 27.7.2012, p. 1) and the related level 2 measures as appropriate
Amended by:
44-1 Regulation (EU) No 575/2013 of the European Parliament and of the Coun cil of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176,
27.6.2013, p. 1).
44-2 Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190).
44-3 Regulation (EU) No 600/2014 of the European Parliament and of the Coun 31 December 2020(3) cil of 15 May 2014 on markets in financial instruments and amending Reg ulation (EU) No 648/2012 (OJ L 173, 12.6.2014, p. 84).
44-4 Directive 2015/849/EU of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation
(EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC (OJ L 141, 5.6.2015, p. 73).
ELI: http://data.europa.eu/eli/dec/2026/478/oj 13/23EN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 44-5 Regulation (EU) 2015/2365 of the European Parliament and of the Council 30 September 2019(4) of 25 November 2015 on transparency of securities financing transactions and of reuse and amending Regulation (EU) No 648/2012 (OJ L 337,
23.12.2015, p. 1).
44-6 Regulation (EU) 2019/834 of the European Parliament and of the Council 31 December 2021(8) of 20 May 2019 amending Regulation (EU) No 648/2012 as regards the clearing obligation, the suspension of the clearing obligation, the reporting requirements, the risk-mitigation techniques for OTC derivative contracts not cleared by a central counterparty, the registration and supervision of trade repositories and the requirements for trade repositories (OJ L 141,
28.5.2019, p. 42).
44-7 Regulation (EU) 2019/876 of the European Parliament and of the Council 31 December 2023(8) of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large expo sures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (OJ L 150, 7.6.2019, p. 1).
44-8 Regulation (EU) 2021/23 of the European Parliament and of the Council of 31 December 2024 (with the 16 December 2020 on a framework for the recovery and resolution of cen exception of: Article 95 – tral counterparties and amending Regulations (EU) No 1095/2010, (EU) 31 December 2022, No 648/2012, (EU) No 600/2014, (EU) No 806/2014 and (EU) 2015/2365 Article 87(2) – 31 December and Directives 2002/47/EC, 2004/25/EC, 2007/36/EC, 2014/59/EU and 2023, Articles 9(1), 9(2),
(EU) 2017/1132 (OJ L 22, 22.1.2021, p. 1). 9(3), 9(4), 9(6), 9(7), 9(9), 9(10), 9(12), 9(13), 9(16), 9(17), 9(18), 9(19), 10(1), 10(2), 10(3), 10(8), 10(9), 10(10), 10(11), 10(12) and 11 – 31 December 2024, Articles 9(14) and 20 – 31 December 2025)(9) 44-9 Regulation (EU) 2021/168 of the European Parliament and of the Council 31 December 2023(9) of 10 February 2021 amending Regulation (EU) 2016/1011 as regards the exemption of certain third-country spot foreign exchange benchmarks and the designation of replacements for certain benchmarks in cessation, and amending Regulation (EU) No 648/2012 (OJ L 49, 12.2.2021, p. 6).
44-10 Regulation (EU) 2022/2554 of the European Parliament and of the Council 31 December 2027(12) of 14 December 2022 on digital operational resilience for the financial sec tor and amending Regulations (EC) No 1060/2009, (EU) No 648/2012, (EU) No 600/2014, (EU) No 909/2014 and (EU) 2016/1011 (OJ L 333,
27.12.2022, p. 1).
44-11 Regulation (EU) 2024/2987 of the European Parliament and of the Council 31 December 2026(13) of 27 November 2024 amending Regulations (EU) No 648/2012, (EU) No 575/2013 and (EU) 2017/1131 as regards measures to mitigate exces sive exposures to third-country central counterparties and improve the effi ciency of Union clearing markets (OJ L, 2024/2987, 4.12.2024).
14/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 45 Regulation (EU) No 575/2013 of the European Parliament and of the 1 September 2017(1) Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1) and the related level 2 measures as appropriate
Amended by:
45-1 Regulation (EU) 2017/2395 of the European Parliament and of the Council 30 June 2019(6) of 12 December 2017 amending Regulation (EU) No 575/2013 as regards transitional arrangements for mitigating the impact of the introduction of IFRS 9 on own funds and for the large exposures treatment of certain public sector exposures denominated in the domestic currency of any Member State (OJ L 345, 27.12.2017, p. 27).
45-2 Regulation (EU) 2017/2401 of the European Parliament and of the Council 31 March 2020(6) of 12 December 2017 amending Regulation (EU) No 575/2013 on pruden tial requirements for credit institutions and investment firms (OJ L 347,
28.12.2017, p. 1).
45-3 Regulation (EU) 2019/630 of the European Parliament and of the Council 31 December 2020(7) of 17 April 2019 amending Regulation (EU) No 575/2013 as regards mini mum loss coverage for non-performing exposures (OJ L 111, 25.4.2019, p. 4).
45-4 Regulation (EU) 2019/876 of the European Parliament and of the Council 31 December 2023(8) of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large expo sures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (OJ L 150, 7.6.2019, p. 1).
45-5 Regulation (EU) 2019/2033 of the European Parliament and of the Council 31 December 2023(8) of 27 November 2019 on the prudential requirements of investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014 (OJ L 314, 5.12.2019, p. 1).
45-6 Regulation (EU) 2020/873 of the European Parliament and of the Council 31 December 2022 (with of 24 June 2020 amending Regulations (EU) No 575/2013 and (EU) the exception of point (4) No 2019/876 as regards certain adjustments in response to the COVID-19 of Article 1 – 31 December pandemic (OJ L 204, 26.6.2020, p. 4). 2023)(9) 45-7 Regulation (EU) 2021/558 of the European Parliament and of the Council 31 December 2023 (with of 31 March 2021 amending Regulation (EU) No 575/2013 as regards the exception of points (2) adjustments to the securitisation framework to support the economic recov and (4) of Article 1 – ery in response to the COVID-19 crisis (O L 116, 6.4.2021, p. 25). 31 December 2024)(9) 45-8 Regulation (EU) 2022/2036 of the European Parliament and of the Council 31 December 2026(12) of 19 October 2022 amending Regulation (EU) No 575/2013 and Directive 2014/59/EU as regards the prudential treatment of global systemically important institutions with a multiple-point-of-entry resolution strategy and methods for the indirect subscription of instruments eligible for meeting the minimum requirement for own funds and eligible liabilities (OJ L 275,
25.10.2022, p. 1).
ELI: http://data.europa.eu/eli/dec/2026/478/oj 15/23EN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 45-9 Regulation (EU) 2024/1623 of the European Parliament and of the Council 31 December 2026(13) of 31 May 2024 amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor (OJ L, 2024/1623, 19.6.2024).
45-10 Regulation (EU) 2024/2987 of the European Parliament and of the Council 31 December 2026(13) of 27 November 2024 amending Regulations (EU) No 648/2012, (EU) No 575/2013 and (EU) 2017/1131 as regards measures to mitigate exces sive exposures to third-country central counterparties and improve the effi ciency of Union clearing markets (OJ L, 2024/2987, 4.12.2024).
46 Directive 2013/36/EU of the European Parliament and of the Council of 1 September 2017(1) 26 June 2013 on access to the activity of credit institutions and the pruden tial supervision of credit institutions and investment firms, amending Direc tive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338) and the related level 2 measures as appropri ate
Amended by:
46-1 Directive 2014/59/EU of the European Parliament and of the Council of 1 September 2018(3) 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190).
46-2 Directive (EU) 2019/878 of the European Parliament and of the Council of 31 December 2022(8) 20 May 2019 amending Directive 2013/36/EU as regards exempted entities, financial holding companies, mixed financial holding companies, remunera tion, supervisory measures and powers and capital conservation measures (OJ L 150, 7.6.2019, p. 253).
46-3 Directive (EU) 2019/2034 of the European Parliament and of the Council of 31 December 2023(8) 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU (OJ L 314, 5.12.2019, p. 64).
46-4 Directive (EU) 2021/338 of the European Parliament and of the Council of 31 December 2023(9) 16 February 2021 amending Directive 2014/65/EU as regards information requirements, product governance and position limits, and Directives 2013/36/EU and (EU) 2019/878 as regards their application to investment firms, to help the recovery from the COVID-19 crisis (OJ L 68, 26.2.2021, p. 14).
46-5 Regulation (EU) 2023/1114 of the European Parliament and of the Council 31 December 2026(12) of 31 May 2023 on markets in crypto-assets, and amending Regulations
(EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40).
46-6 Directive (EU) 2024/1619 of the European Parliament and of the Council of 31 December 2028(13) 31 May 2024 amending Directive 2013/36/EU as regards supervisory powers, sanctions, third-country branches, and environmental, social and governance risks (OJ L, 2024/1619, 19.6.2024).
16/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 46-7 Directive (EU) 2024/2994 of the European Parliament and of the Council of 31 December 2028(13) 27 November 2024 amending Directives 2009/65/EC, 2013/36/EU and
(EU) 2019/2034 as regards the treatment of concentration risk arising from exposures towards central counterparties and of counterparty risk in cen trally cleared derivative transactions (OJ L, 2024/2994, 4.12.2024).
47 Regulation (EU) No 596/2014 of the European Parliament and of the 30 September 2018(4) Council of 16 April 2014 on market abuse (market abuse regulation) and repealing Directive 2003/6/EC of the European Parliament and of the Coun cil and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC (OJ L 173, 12.6.2014, p. 1) and the related level 2 mea sures as appropriate.
Amended by:
47-1 Regulation (EU) 2016/1011 of the European Parliament and of the Council 1 March 2020(6) of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014 (OJ L 171, 29.6.2016, p. 1).
47-2 Regulation (EU) 2016/1033 of the European Parliament and of the Council 30 September 2018(5) of 23 June 2016 amending Regulation (EU) No 600/2014 on markets in financial instruments, Regulation (EU) No 596/2014 on market abuse and Regulation (EU) No 909/2014 on improving securities settlement in the European Union and on central securities depositories (OJ L 175,
30.6.2016, p. 1).
47-3 Regulation (EU) 2024/2809 of the European Parliament and of the Council 31 December 2026(13) of 23 October 2024 amending Regulations (EU) 2017/1129, (EU) (with the exception of:
No 596/2014 and (EU) No 600/2014 to make public capital markets in the Article 1, point (7)(g), and Union more attractive for companies and to facilitate access to capital for points (11) to (14), point small and medium-sized enterprises (OJ L, 2024/2809, 14.11.2024). (3), point (6)(b) and (c), point (7)(a) to (f), point 10(a)(i), (ii) and (iii), point 10(b) and (c), and point 21(a), Article 2, point (6)(a),
(b), (c) and (e), points
(14)(a) and (15) – 31 December 2028) 48 Directive 2014/49/EU of the European Parliament and of the Council of 1 September 2016(2) 16 April 2014 on deposit-guarantee schemes (recast) (OJ L 173, 12.6.2014, p. 149).
49 Directive 2014/57/EU of the European Parliament and of the Council of 30 September 2018(4) 16 April 2014 on criminal sanctions for market abuse (market abuse direc tive) (OJ L 173, 12.6.2014, p. 179).
50 Directive 2014/59/EU of the European Parliament and of the Council of 1 September 2018(2) 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190) and the related level 2 measures as appropriate
ELI: http://data.europa.eu/eli/dec/2026/478/oj 17/23EN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing
Amended by:
50-1 Directive (EU) 2017/2399 of the European Parliament and of the Council of 31 October 2019(6) 12 December 2017 amending Directive 2014/59/EU as regards the ranking of unsecured debt instruments in insolvency hierarchy (OJ L 345,
27.12.2017, p. 96).
50-2 Directive (EU) 2019/879 of the European Parliament and of the Council of 31 December 2022(8) 20 May 2019 amending Directive 2014/59/EU as regards the loss-absorbing and recapitalisation capacity of credit institutions and investment firms and Directive 98/26/EC (OJ L 150, 7.6.2019, p. 296).
50-3 Directive (EU) 2019/2034 of the European Parliament and of the Council of 31 December 2023(8) 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU (OJ L 314, 5.12.2019, p. 64).
50-4 Regulation (EU) 2021/23 of the European Parliament and of the Council of 31 December 2024 (with the 16 December 2020 on a framework for the recovery and resolution of cen exception of: Article 95 – tral counterparties and amending Regulations (EU) No 1095/2010, (EU) 31 December 2022, No 648/2012, (EU) No 600/2014, (EU) No 806/2014 and (EU) 2015/2365 Article 87(2) – and Directives 2002/47/EC, 2004/25/EC, 2007/36/EC, 2014/59/EU and 31 December 2023,
(EU) 2017/1132 (OJ L 22, 22.1.2021, p. 1). Articles 9(1), 9(2), 9(3), 9(4), 9(6), 9(7), 9(9), 9(10), 9(12), 9(13), 9(16), 9(17), 9(18), 9(19), 10(1), 10(2), 10(3), 10(8), 10(9), 10(10), 10(11), 10(12) and 11 – 31 December 2024, Articles 9(14) and 20 – 31 December 2025)(9) 50-5 Regulation (EU) 2022/2036 of the European Parliament and of the Council 31 December 2026(12) of 19 October 2022 amending Regulation (EU) No 575/2013 and Directive 2014/59/EU as regards the prudential treatment of global systemically important institutions with a multiple-point-of-entry resolution strategy and methods for the indirect subscription of instruments eligible for meeting the minimum requirement for own funds and eligible liabilities (OJ L 275,
25.10.2022, p. 1) 50-6 Directive (EU) 2024/1174 of the European Parliament and of the Council of 31 December 2026(12) 11 April 2024 amending Directive 2014/59/EU and Regulation (EU) No 806/2014 as regards certain aspects of the minimum requirement for own funds and eligible liabilities (OJ L, 2024/1174, 22.4.2024).
51 Directive 2014/65/EU of the European Parliament and of the Council of 31 December 2020(3) 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (OJ L 173, 12.6.2014, p. 349) and the related level 2 measures as appropriate
Amended by:
51-1 Regulation (EU) No 909/2014 of the European Parliament and of the Coun 31 December 2020(4) cil of 23 July 2014 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012 (OJ L 257,
28.8.2014, p. 1).
18/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 51-2 Directive 2016/1034 of the European Parliament and of the Council of 31 December 2021(5) 23 June 2016 amending Directive 2014/65/EU on markets in financial instruments (OJ L 175, 30.6.2016, p. 8).
With the exception of Article 64, paragraph 5:
51-3 Directive (EU) 2019/2034 of the European Parliament and of the Council of 31 December 2023(8) 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU (OJ L 314, 5.12.2019, p. 64).
51-4 Directive (EU) 2019/2177 of the European Parliament and of the Council of 31 December 2024(8) 18 December 2019 amending Directive 2009/138/EC on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II), Directive 2014/65/EU on markets in financial instruments and Directive
(EU) 2015/849 on the prevention of the use of the financial system for the purposes of money-laundering or terrorist financing (OJ L 334,
27.12.2019, p. 155).
51-5 Directive (EU) 2020/1504 of the European Parliament and of the Council of 31 December 2023(9) 7 October 2020 amending Directive 2014/65/EU on markets in financial instruments (O L 347, 20.10.2020, p. 50).
51-6 Directive (EU) 2021/338 of the European Parliament and of the Council of 31 December 2023(9) 16 February 2021 amending Directive 2014/65/EU as regards information requirements, product governance and position limits, and Directives 2013/36/EU and (EU) 2019/878 as regards their application to investment firms, to help the recovery from the COVID-19 crisis (OJ L 68, 26.2.2021, p. 14).
52 Regulation (EU) No 600/2014 of the European Parliament and of the 31 December 2020(3) Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 (OJ L 173, 12.6.2014, p. 84) and the related level 2 measures as appropriate
Amended by:
52-1 Regulation (EU) 2016/1033 of the European Parliament and of the Council 31 December 2020(5) of 23 June 2016 amending Regulation (EU) No 600/2014 on markets in financial instruments, Regulation (EU) No 596/2014 on market abuse and Regulation (EU) No 909/2014 on improving securities settlement in the European Union and on central securities depositories (OJ L 175,
30.6.2016, p. 1).
52-2 Regulation (EU) 2019/2033 of the European Parliament and of the Council 31 December 2023(8) of 27 November 2019 on the prudential requirements of investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014 (OJ L 314, 5.12.2019, p. 1).
ELI: http://data.europa.eu/eli/dec/2026/478/oj 19/23EN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 52-3 Regulation (EU) 2021/23 of the European Parliament and of the Council of 31 December 2024 (with the 16 December 2020 on a framework for the recovery and resolution of cen exception of: Article 95 – tral counterparties and amending Regulations (EU) No 1095/2010, (EU) 31 December 2022, No 648/2012, (EU) No 600/2014, (EU) No 806/2014 and (EU) 2015/2365 Article 87(2) – 31 December and Directives 2002/47/EC, 2004/25/EC, 2007/36/EC, 2014/59/EU and 2023, Articles 9(1), 9(2),
(EU) 2017/1132 (OJ L 22, 22.1.2021, p. 1). 9(3), 9(4), 9(6), 9(7), 9(9), 9(10), 9(12), 9(13), 9(16), 9(17), 9(18), 9(19), 10(1), 10(2), 10(3), 10(8), 10(9), 10(10), 10(11), 10(12) and 11 – 31 December 2024, Articles 9(14) and 20 – 31 December 2025)(9) 52-4 Regulation (EU) 2022/2554 of the European Parliament and of the Council 31 December 2027(12) of 14 December 2022 on digital operational resilience for the financial sec tor and amending Regulations (EC) No 1060/2009, (EU) No 648/2012, (EU) No 600/2014, (EU) No 909/2014 and (EU) 2016/1011 (OJ L 333,
27.12.2022, p. 1).
52-5 Regulation (EU) 2024/2809 of the European Parliament and of the Council 31 December 2026(13) of 23 October 2024 amending Regulations (EU) 2017/1129, (EU) (with the exception of:
No 596/2014 and (EU) No 600/2014 to make public capital markets in the Article 1, point (7)(g), and Union more attractive for companies and to facilitate access to capital for points (11) to (14), point small and medium-sized enterprises (OJ L, 2024/2809, 14.11.2024). (3), point (6)(b) and (c), point (7)(a) to (f), point 10(a)(i), (ii) and (iii), point 10(b) and (c), and point 21(a), Article 2, point (6)(a),
(b), (c) and (e), points
(14)(a) and (15) – 31 December 2028) 53 Regulation (EU) No 909/2014 of the European Parliament and of the 31 December 2020(4) Council of 23 July 2014 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012 (OJ L 257,
28.8.2014, p. 1).
Amended by:
53-1 Regulation (EU) 2016/1033 of the European Parliament and of the Council 31 December 2020(6) of 23 June 2016 amending Regulation (EU) No 600/2014 on markets in financial instruments, Regulation (EU) No 596/2014 on market abuse and Regulation (EU) No 909/2014 on improving securities settlement in the European Union and on central securities depositories (OJ L 175,
30.6.2016, p. 1).
53-2 Regulation (EU) 2022/2554 of the European Parliament and of the Council 31 December 2027(12) of 14 December 2022 on digital operational resilience for the financial sec tor and amending Regulations (EC) No 1060/2009, (EU) No 648/2012, (EU) No 600/2014, (EU) No 909/2014 and (EU) 2016/1011 (OJ L 333,
27.12.2022, p. 1).
20/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 53-3 Regulation (EU) 2023/2845 of the European Parliament and of the Council 31 December 2026 of 13 December 2023 amending Regulation (EU) No 909/2014 as regards (with the exception of settlement discipline, cross-border provision of services, supervisory coop Article 7(3), points (a) and eration, provision of banking-type ancillary services and requirements for (b), Article 25(2a), third-country central securities depositories and amending Regulation (EU) Article 47a(1) and (2), No 236/2012 (OJ L, 2023/2845, 27.12.2023). Article 54(5), (6) and (7), and Article 59(4), points
(c), (d), (e) and (i) – 31 December 2027 54 Regulation (EU) 2015/2365of the European Parliament and of the Council 30 September 2019(4) of 25 November 2015 on transparency of securities financing transactions and of reuse and amending Regulation (EU) No 648/2012 (OJ L 337,
23.12.2015, p. 1).
Amended by:
54-1 Regulation (EU) 2021/23 of the European Parliament and of the Council of 31 December 2024 (with the 16 December 2020 on a framework for the recovery and resolution of cen exception of: Article 95 – tral counterparties and amending Regulations (EU) No 1095/2010, (EU) 31 December 2022, No 648/2012, (EU) No 600/2014, (EU) No 806/2014 and (EU) 2015/2365 Article 87(2) – 31 December and Directives 2002/47/EC, 2004/25/EC, 2007/36/EC, 2014/59/EU and 2023, Articles 9(1), 9(2),
(EU) 2017/1132 (OJ L 22, 22.1.2021, p. 1). 9(3), 9(4), 9(6), 9(7), 9(9), 9(10), 9(12), 9(13), 9(16), 9(17), 9(18), 9(19), 10(1), 10(2), 10(3), 10(8), 10(9), 10(10), 10(11), 10(12) and 11 – 31 December 2024, Articles 9(14) and 20 – 31 December 2025)(9) 55 Directive (EU) 2015/2366of the European Parliament and of the Council 30 September 2018(4) of 25 November 2015 on payment services in the internal market, amend ing Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation
(EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337,
23.12.2015, p. 35) and the related level 2 measures as appropriate
Amended by:
55-1 Regulation (EU) 2024/886 of the European Parliament and of the Council 31 December 2026(12) of 13 March 2024 amending Regulations (EU) No 260/2012 and
(EU) 2021/1230 and Directives 98/26/EC and (EU) 2015/2366 as regards instant credit transfers in euro (OJ L, 2024/886, 19.3.2024).
56 Regulation (EU) 2016/1011of the European Parliament and of the Council 1 March 2020(6) of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014 (OJ L 171, 29.6.2016, p. 1).
Amended by:
56-1 Regulation (EU) 2019/2089 of the European Parliament and of the Council 31 December 2021(8) of 27 November 2019 amending Regulation (EU) 2016/1011 as regards EU Climate Transition Benchmarks, EU Paris-aligned Benchmarks and sustain ability-related disclosures for benchmarks (OJ L 317, 9.12.2019, p. 17).
ELI: http://data.europa.eu/eli/dec/2026/478/oj 21/23EN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 56-2 Regulation (EU) 2021/168 of the European Parliament and of the Council 31 December 2023(9) of 10 February 2021 amending Regulation (EU) 2016/1011 as regards the exemption of certain third-country spot foreign exchange benchmarks and the designation of replacements for certain benchmarks in cessation, and amending Regulation (EU) No 648/2012 (OJ L 49, 12.2.2021, p. 6).
56-3 Regulation (EU) 2022/2554 of the European Parliament and of the Council 31 December 2027(12) of 14 December 2022 on digital operational resilience for the financial sec tor and amending Regulations (EC) No 1060/2009, (EU) No 648/2012, (EU) No 600/2014, (EU) No 909/2014 and (EU) 2016/1011 (OJ L 333,
27.12.2022, p. 1-79).
57 Regulation (EU) 2022/2554of the European Parliament and of the Council 31 December 2027(12) of 14 December 2022 on digital operational resilience for the financial sec tor and amending Regulations (EC) No 1060/2009, (EU) No 648/2012, (EU) No 600/2014, (EU) No 909/2014 and (EU) 2016/1011 (OJ L 333,
27.12.2022, p. 1).
58 Regulation (EU) 2023/1114of the European Parliament and of the Council 31 December 2026(12) of 31 May 2023 on markets in crypto-assets, and amending Regulations
(EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40).
Legislation on collection of statistical information(*) 59 Guideline of the European Central Bank ECB/2013/24of 25 July 2013 1 September 2016(2) on the statistical reporting requirements of the European Central Bank in the field of quarterly financial accounts (OJ L 2, 7.1.2014, p. 34).
Amended by:
59-1 Guideline (EU) 2016/66 of the European Central Bank of 26 November 31 March 2017(4) 2015 amending Guideline ECB/2013/24 on the statistical reporting require ments of the ECB in the field of quarterly financial accounts (ECB/2015/40) (OJ L 14, 21.1.2016, p. 36).
59-2 Guideline (EU) 2020/1553 of the European Central Bank of 14 October 31 December 2022(9) 2020 amending Guideline ECB/2013/24 on the statistical reporting require ments of the European Central Bank in the field of quarterly financial accounts (ECB/2020/51) (OJ L 354, 26.10.2020, p. 24).
59-3 Guideline (EU) 2021/827 of the European Central Bank of 29 April 2021 31 December 2022(9) amending Guideline ECB/2013/24 on the statistical reporting requirements of the European Central Bank in the field of quarterly financial accounts (ECB/2021/20) (OJ L 184, 25.5.2021, p. 4).
60 Regulation (EU) 2021/379 of the European Central Bank of 22 January 31 December 2022(9) 2021 on the balance sheet items of credit institutions and of the monetary financial institutions sector (recast) (ECB/2021/2) (OJ L 73, 3.3.2021, p. 16) 22/23 ELI: http://data.europa.eu/eli/dec/2026/478/ojEN OJ L, 4.3.2026 Legal provisions to be implemented Deadline for implementing 61 Regulation (EU) No 1072/2013 of the European Central Bank of 24 Sep 1 September 2016(2) tember 2013 concerning statistics on interest rates applied by monetary financial institutions (recast) (ECB/2013/34) (OJ L 297, 7.11.2013, p. 51).
Amended by:
61-1 Regulation (EU) No 756/2014 of the European Central Bank of 8 July 2014 amending Regulation (EU) No 1072/2013 (ECB/2013/34) concerning statis tics on interest rates applied by monetary financial institutions (ECB/2014/30) (OJ L 205, 12.7.2014, p. 14).
62 Guideline (EU) 2021/830of the European Central Bank of 26 March 2021 31 December 2022(9) on balance sheet item statistics and interest rate statistics of monetary finan cial institutions (ECB/2021/11)
Amended by:
62-1 Guideline (EU) 2022/67 of the European Central Bank of 6 January 2022 31 December 2023(10) amending Guideline (EU) 2021/830 on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2022/1) (OJ L 11, 18.1.2022, p. 56).
(1) The Joint Committee of 2013 agreed on these deadlines pursuant to Article 8(5) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(2) The Joint Committee of 2014 agreed on these deadlines pursuant to Article 8(5) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(3) The Joint Committee of 2015 agreed on these deadlines pursuant to Article 8(5) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(4) The Joint Committee of 2016 agreed on these deadlines pursuant to Article 8(5) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(5) The Joint Committee of 2017 agreed on these deadlines pursuant to Article 8(5) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(6) The Joint Committee of 2018 agreed on these deadlines pursuant to Article 8(5) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(7) The Joint Committee of 2019 agreed on these deadlines pursuant to Article 8(4) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(8) The Joint Committee of 2020 agreed on these deadlines pursuant to Article 8(4) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(9) The Joint Committee of 2021 agreed on these deadlines pursuant to Article 8(4) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(10) The Joint Committee of 2022 agreed on these deadlines pursuant to Article 8(4) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(11) The Joint Committee of 2023 agreed on these deadlines pursuant to Article 8(4) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(12) The Joint Committee of 2024 agreed on these deadlines pursuant to Article 8(4) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino.
(13) The Joint Committee of 2025 agreed on these deadlines pursuant to Article 8(4) of the Monetary Agreement of 27 March 2012 between the European Union and the Republic of San Marino. (*) As agreed under the template on simplified statistical reporting.’
ELI: http://data.europa.eu/eli/dec/2026/478/oj 23/23