Because the modules within the COREP taxonomy will enter into force on different dates, two different taxonomies will be valid in parallel in March 2020. For the 31 March 2020 reporting reference date, the LCR, LCR_DA, NSFR and ALM modules will have to be reported in accordance with taxonomy 2.8, whereas the LE, OF and LR modules will have to be reported in accordance with taxonomy 2.9. The LCR, LCR_DA, NSFR and ALM modules will addi-tionally have to be reported under the taxonomy 2.9 as from the 31 March 2020 reporting reference date. For the quarterly reports of these modules, according to the taxonomy 2.9 the first reference reporting date will be 30 June 2020.

Advice:

Framework FINREP: to apply from June 2020, 
Framework SBP: to apply from December 2019 (IMV from September 2019)