Article 415 Reporting Obligation and Reporting Format
1.
Institutions shall report the items referred to in the Reporting (CRR) Part of the PRA Rulebook, Title IV (The Net Stable Funding Ratio) and in Chapter 2 of the Liquidity Coverage Ratio Part of the PRA Rulebook to the competent authority in the reporting currency, regardless of the actual denomination of those items.
The reporting frequency shall be at least monthly for items referred to in Chapter 2 of the Liquidity Coverage Ratio Part of the PRA Rulebook and at least quarterly for items referred to in Title IV (The Net Stable Funding Ratio).
- 01/01/2022
2.
An institution shall report separately to the competent authority the items referred to in the Reporting (CRR) Part of the PRA Rulebook, in Title IV (The Net Stable Funding Ratio) and in Chapter 2 of the Liquidity Coverage Ratio (CRR) Part of the PRA Rulebook, as appropriate, in accordance with the following:
- (a) where items are denominated in a currency other than the reporting currency and the institution has aggregate liabilities denominated in such a currency which amount to or exceed 5% of the institution's or the single liquidity sub-group's total liabilities, excluding own funds and off-balance sheet items, reporting shall be done in the currency of denomination;
- (c) where items are denominated in the reporting currency, and the aggregate amount of liabilities in other currencies than the reporting currency amounts to or exceeds 5% of the institution's or the single liquidity subgroup's total liabilities, excluding own funds and off-balance sheet items, the reporting shall be done in the reporting currency.
- 01/01/2022
3.
[Note: Provision left blank]
- 01/01/2022