In the United States , debt security issuers are even subject to quarterly financial reporting requirements .

In addition , informal discussions take place between ECB representatives and members of the European Parliament on the policies of the ECB and other issues where the ECB has specific expertise .

Reporting commitments

STATISTICAL REPORTING OBLIGATIONS

CHAPTER V REPORTING OBLIGATIONS

Article 6 Timeliness 1 .

Statistical reporting requirements 1 .

EN Reporting requirement 9 .

Article 15 Reporting commitments

Financial Information

It feels that half yearly financial reporting for debt security issuers would adequately reflect the risk profile of such securities .

Article 15 Reporting commitments 15.1 .

Article 9 Reporting 1 .

Reporting obligations 58 .

PART 5 REPORTING OBLIGATIONS 62 .

The NCBs shall report data for Eurosystem financial reporting purposes to the ECB in accordance with this Guideline .

Only half yearly financial reporting for issuers of securities other than shares Issuers of only debt securities are not subject to any interim reporting under existing Community Law .

REPORTING OBLIGATIONS Article 21 Reporting formats 1 .

Article 4 Statistical reporting requirements 1 .

Article 3 Statistical reporting obligations 1 .

Article 14 Information for debt securities holders

This Guideline shall apply to the ECB and to the NCBs for Eurosystem accounting and financial reporting purposes .

Duplication of disclosure requirements in Article 10 of the Directive

to NCBs .

The NCBs shall report data for Eurosystem financial reporting purposes to the ECB in accordance with the requirements adopted by the Governing Council .

Chapter III Reporting obligations SECTION 1 GENERAL PROVISIONS

REPORTING REQUIREMENTS IN THE LIGHT OF SEPA

Article 3 Statistical reporting obligations of the ECB 1 .

I. Credit institutions as full reporters 1 .

Article 2 Statistical reporting obligations of the NCBs 1 .

Article 6 Article 2 Statistical reporting obligations of the NCBs 1 .

Article 6 Quarterly financial information 1 .

Security issuers will have to meet the requirements on annual financial reporting within a given deadline of three months , on interim financial reporting ( half yearly financial report and quarterly financial information ) within a deadline of two months .

The rules set out in this Guideline shall apply to the ECB and to the NCBs for ESCB accounting and financial reporting purposes .

Some of these directives provide for exceptions to disclosure rules .

Article 6 Composition of the balance sheet The composition of the balance sheet of the ECB and NCBs for Eurosystem financial reporting purposes shall be based on the structure set out in Annex IV .

Monthly and quarterly financial information of the Eurosystem

No adjustment shall be made for assets and liabilities , but disclosure shall be made of those events occurring after the balance sheet date that do not affect the condition of assets and liabilities at the balance sheet date , but which are of such importance that non disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions Article 2 Scope of application 1 .

NCBs shall communicate the reporting requirements to the third parties concerned .

BSC report on international financial reporting standards and financial stability

ECB Guideline on accounting and financial reporting

4 Monthly and quarterly financial information of the Eurosystem

ECB Guideline on accounting and financial reporting

Article 5 Balance of payments reporting obligations 1 .

ECB Opinion on Czech statistical reporting requirements