Agent · psd2-2015-2366-17

PSD2 artikel 17: Accounting and statutory audit

Strukturelt tre: artikkelens egne punkter, ordrett.

CELEX 32015L2366 · 2026-08-18 · Vekt 67 · minimal-risk

OpenOpen reading. No metering is planned for this class.

Hva siden er: Agent, PSD2 artikel 17
Lest mot offisiell kilde: 2026-08-18Fersk
Ansvarlig utgiver: ExploreWorld Legal, redaksjonenAnsvarsposisjon

Kort svar

What does PSD2 Article 17 require, and what outcome does the rule tree give?

PSD2 Article 17 is tested here by a deterministic rule tree of 4 rules, built from the article's own conditions. The tree reads your facts and names the outcome that applies, starting with Paragraph 1 applies, carrying paragraph citation, content hash and read date 2026-08-18 against CELEX 32015L2366. The outcome is a machine classification, not a compliance decision.

PSD2 Article 17Lest mot utgiveren 2026-08-18Offisiell tekst

Paragraph 1 applies. 1. Directives 86/635/EEC and 2013/34/EU, and Regulation (EC) No 1606/2002 of the European Parliament and of the Council (34), shall apply to payment institutions mutatis mutandis.
Paragraph 2 applies. 2. Unless exempted under Directive 2013/34/EU and, where applicable, Directive 86/635/EEC, the annual accounts and consolidated accounts of payment institutions shall be audited by statutory auditors or audit firms within the meaning of Directive 2006/43/EC.
Paragraph 3 applies. 3. For supervisory purposes, Member States shall require that payment institutions provide separate accounting information for payment services and activities referred to in Article 18(1), which shall be subject to an auditor’s report. That report shall be prepared, where applicable, by the statutory auditors or an audit firm.

En kildehenvisning, ikke juridisk rådgivning.

Jurisdiksjon

Samme agent, lest med ett lands øyne.

Inndata

in_scopeThe article applies to the situationboolean
punktParagraph of the articleenum (1 | 2 | 3 | 4)

Regeltre

Hvis: alla(in_scope = true, punkt = 1)
Paragraph 1 applies
1. Directives 86/635/EEC and 2013/34/EU, and Regulation (EC) No 1606/2002 of the European Parliament and of the Council (34), shall apply to payment institutions mutatis mutandis.
Punkt 1
Hvis: alla(in_scope = true, punkt = 2)
Paragraph 2 applies
2. Unless exempted under Directive 2013/34/EU and, where applicable, Directive 86/635/EEC, the annual accounts and consolidated accounts of payment institutions shall be audited by statutory auditors or audit firms within the meaning of Directive 2006/43/EC.
Punkt 2
Hvis: alla(in_scope = true, punkt = 3)
Paragraph 3 applies
3. For supervisory purposes, Member States shall require that payment institutions provide separate accounting information for payment services and activities referred to in Article 18(1), which shall be subject to an auditor’s report. That report shall be prepared, where applicable, by the statutory auditors or an audit firm.
Punkt 3
Hvis: alla(in_scope = true, punkt = 4)
Paragraph 4 applies
4. The obligations established in Article 63 of Directive 2013/36/EU shall apply mutatis mutandis to the statutory auditors or audit firms of payment institutions in respect of payment services activities.
Punkt 4

Hvis ingen regel treffer: The article is not stated to apply, or no paragraph is selected. The agent abstains rather than guesses.

Artikkelteksten som ble lest

11. Directives 86/635/EEC and 2013/34/EU, and Regulation (EC) No 1606/2002 of the European Parliament and of the Council (34), shall apply to payment institutions mutatis mutandis.
22. Unless exempted under Directive 2013/34/EU and, where applicable, Directive 86/635/EEC, the annual accounts and consolidated accounts of payment institutions shall be audited by statutory auditors or audit firms within the meaning of Directive 2006/43/EC.
33. For supervisory purposes, Member States shall require that payment institutions provide separate accounting information for payment services and activities referred to in Article 18(1), which shall be subject to an auditor’s report. That report shall be prepared, where applicable, by the statutory auditors or an audit firm.
44. The obligations established in Article 63 of Directive 2013/36/EU shall apply mutatis mutandis to the statutory auditors or audit firms of payment institutions in respect of payment services activities.

Opphav

treatyTFEU art. 288 (direktiv)

act32015L2366

chapter—

article17

paragraphs4

jurisdictionEuropean Union (EU)

supervisorFinansinspektionen — Sweden

national—

Grensesnitt

callhttps://legal.exploreworldai.com/api/public/v1/agents/psd2-2015-2366-17/run

methodGET

outputmatched, outcome, trace, missing, hash

Kvote60 anrop per minut och adress, utan nyckel

stabilityRegelträdet versioneras. En ändring byter artefakthash, aldrig adress.

Hasher

textsha256:beb5309f8b0202467e288bc090e68883a4ed996cf610d447ebfcee1792f613e5

scriptsha256:bcdbea3211e3e1641b997126b339241187fbe98eb36f8a401f377d62754def48

enginesha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0

agentsha256:861b5cf79741d08330bd4f692b71478b1fdf50422dd22f282e22af2f5f5e8010

versionagent-engine-1+legal-2026-08-25 / 861b5cf79741d083

Artefakter

Ingen rådgivning. Deterministisk regeluppslagning. Ingen juridisk rådgivning, inget efterlevnadsbeslut, ingen bedömning av ett enskilt ärende.

Sitering: 32015L2366 art. 17, Accounting and statutory audit. ExploreWorld Legal, https://legal.exploreworldai.com/agent/psd2-2015-2366/artikel-17 (hämtad 2026-08-18, bevis sha256:f3eaaac4f9e6b7a9, bygge legal-2026-08-25).