Article 2
Additional disclosure requirements for certain institutions
1. In addition to the information referred to in Article 1, institutions that meet the conditions set out in paragraph 2 shall disclose:
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(a) |
the asset quality indicators by asset type in columns C030, C050, C080 and C100 as set out in Template A of Annex I, in accordance with the instructions in Annex II; |
|
(b) |
the asset quality indicators by types of collateral received and debt securities issued, including covered bonds and asset-backed securities (ABSs), in columns C030 and C060 as set out in Template B of Annex I, in accordance with the instructions in Annex II. |
2. Paragraph 1 shall apply only to credit institutions that meet either of the following conditions:
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(a) |
their total assets, calculated in accordance with paragraph 10 of point 1.6 of Annex XVII to Implementing Regulation (EU) No 680/2014, amount to more than EUR 30 billion; |
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(b) |
their asset encumbrance level, calculated in accordance with paragraph 9 of point 1.6 of Annex XVII to Implementing Regulation (EU) No 680/2014, is above 15 %. |