See Full Document Text
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.
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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).
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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).
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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).
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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).
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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).
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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).
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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).
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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).
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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