
REGULATION (EU) No 1075/2013 OF THE EUROPEAN CENTRAL BANK of 18 October 2013 concerning statistics on the assets and liabilities of financial vehicle corporations engaged in securitisation transactions (recast) (ECB/2013/40) (revoked) 

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Definitions
Article 1 
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Reporting population
Article 2 
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List of FVCs for statistical purposes
Article 3 
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Quarterly statistical reporting requirements and reporting rules
Article 4 
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Derogations
Article 5 
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Timeliness
Article 6 
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Minimum standards and national reporting arrangements
Article 7 
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Verification and compulsory collection
Article 8 
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First reporting
Article 9 
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Repeal
Article 10 
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Final provision
Article 11 
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ANNEX I
STATISTICAL REPORTING REQUIREMENTS

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ANNEX II
DEFINITIONS
PART 1 Definitions of instrument categories 
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 4. All financial assets and liabilities must be reported on a gross basis, i.e. financial assets must not be reported net of financial liabilities. 

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PART 2 Definitions of sectors 

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PART 3 Definition of financial transactions 

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PART 4 Definition of write-offs/write-downs 

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ANNEX III
MINIMUM STANDARDS TO BE APPLIED BY THE ACTUAL REPORTING POPULATION
Reporting agents must fulfil the following minimum standards to meet the European Central Bank’s (ECB’s) statistical reporting requirements.

1. Minimum standards for transmission: 

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2. Minimum standards for accuracy: 

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3. Minimum standards for compliance with concepts: 

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4. Minimum standards for revisions: 

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