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 Reporting (CRR) Part of the PRA Rulebook 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.
- 01/09/2022
2.
The information referred to in paragraph 1 shall be submitted in accordance with the following specifications:
- 01/01/2022
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.
- 01/01/2022
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