Article 19 Format and Frequency of Reporting on Asset Encumbrance on an Individual and a Consolidated Basis
1.
In order to report information on asset encumbrance in accordance with point (g) of Article 430(1) of the CRR on an individual and a consolidated basis, institutions shall submit the information specified in Annex XVI to this Chapter 5 of this Reporting (CRR) Part of the PRA Rulebook, in accordance with the instructions set out in Annex XVII to this Chapter 5 of this Reporting (CRR) Part of the PRA Rulebook.
- 01/01/2022
2.
The information referred to in paragraph 1 shall be submitted in accordance with the following specifications:
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3.
Institutions shall not be required to report the information in Parts B, C and E of Annex XVI where both of the following conditions are met:
- (a) the institution is not considered a large institution;
- (b) the asset encumbrance level of the institution, as calculated in accordance with paragraph 9 of point 1.6 of Annex XVII, is below 15%.
The entry and exit criteria of Article 4(2) shall apply.
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4.
Institutions shall be required to report the information specified in Part D of Annex XVI only where they issue bonds referred to in the first subparagraph of provisions implementing Article 52(4) of Directive 2009/65/EC of the European Parliament and of the Council.
The entry and exit criteria of Article 4(2) shall apply.
- 01/01/2022