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Commission Implementing Regulation (EU) 2024/1673 CHAPTER I — GENERAL PROVISIONS

Article 1–Article 2 · 2 articles

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Subject matter

Article 1

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This Regulation lays down specific detailed rules for: (a) reporting to the Commission and the national supervisory authorities; and (b) the implementation of revenue operations.

Definitions

For the purposes of this Regulation, the following definitions shall apply: (1) ‘central securities depositories’ means legal persons as defined in point 1 of Article 2(1) of Regulation (EU) No 909/2014 of the European Parliament and of the Council ( 4 ) , and subject to the obligations set out in paragraphs 8 to 12 of Article 5a of Regulation (EU) No 833/2014; (2) ‘financial contribution’ means the financial contribution referred to in the second subparagraph of Article 5a(9) of Regulation (EU) No 833/2014; (3) ‘national supervisory authorities’ means the authorities designated by a Member State pursuant to Article 11 of Regulation (EU) No 909/2014 responsible for supervising the central securities depositories as defined in point 1; (4) ‘interim financial report’ means the interim financial report referred to in the first subparagraph of Article 5a(11) of Regulation (EU) No 833/2014; (5) ‘statutory audit’ means an audit of annual financial statements or consolidated financial statements as defined in Article 2(1) of Directive 2006/43/EC of the European Parliament and of the Council ( 5 ) .

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