Article 4 Reporting Thresholds – Entry and Exit Criteria

1.

Institutions that meet or cease to meet the conditions set out in Article 4(1) point (145) or (146) of the CRR shall commence or cease, respectively, reporting information as small and non-complex or as large institutions, on the first reporting reference date after these conditions have been met or have ceased to be met.

2.

Institutions shall commence reporting information subject to the thresholds set out in this Chapter 5 of this Reporting (CRR) Part of the PRA Rulebook on the next reporting reference date after these thresholds have been exceeded on two consecutive reporting reference dates. Institutions may stop reporting information subject to the thresholds set out in this Chapter 5 of this Reporting (CRR) Part of the PRA Rulebook on the next reporting reference date provided that they have fallen below the relevant thresholds on three consecutive reporting reference dates.