Article 19
Reporting on asset encumbrance on both an individual and a consolidated basis
1. Institutions that report on the level of asset encumbrance as referred to in Article 430(1), point (g), of Regulation (EU) No 575/2013 on both individual and consolidated basis shall submit that information as specified in Section 8 – ‘Reporting on asset encumbrance’ of Annex I with the following frequency:
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(a) |
the information specified in templates F 32.01 to F 33.00 and F35.00 of Section 8 of Annex I to this Regulation with a quarterly frequency; |
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(b) |
the information specified in template F34.00 of Section 8 of Annex I to this Regulation with an annual frequency; |
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(c) |
the information specified in templates F 36.01 and F 36.02 of Section 8 of Annex I to this Regulation with a semi-annual frequency. |
2. Institutions shall submit the information referred to in paragraph 1as follows:
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(a) |
institutions shall submit the information specified in Part A of Section 8 – ‘Reporting on asset encumbrance’; |
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(b) |
large institutions shall submit the information specified in Parts B, C and E of Section 8 – ‘Reporting on asset encumbrance’; |
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(c) |
institutions that are neither large institutions nor small and non-complex institutions shall submit the information specified in Parts B, C and E of Section 8 – ‘Reporting on asset encumbrance’ where the asset encumbrance level of the institution, specified as (Carrying amount of encumbered assets and collateral)/(Total assets and collateral), is equal to or above 15 %; |
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(d) |
institutions shall report the information specified in Part D of Section 8 – ‘Reporting on asset encumbrance’, only where they issue bonds referred to in Article 52(4), first subparagraph, of Directive 2009/65/EC of the European Parliament and of the Council (9). |
(9) Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (recast) (OJ L 302, 17.11.2009, p. 32, ELI: http://data.europa.eu/eli/dir/2009/65/oj).