(a)

a confirmation that the use of the prudential boundary approach has been approved by the management body or by an internal committee designated by it, and the date of that approval;

(b)

the date as of which the prudential boundary approach will be used;

(c)

the description of the types of operations performed or accounting choices adopted which cause the unwarranted increase in the financial component and the institution’s expectations concerning their development;

(d)

a description of the portfolios of the trading book component and the banking book component that are affected by the unwarranted increase;

(e)

the value of those portfolios referred to in point (d) at the reference date of the notification, expressed as:

(f)

when the notification is submitted by a consolidating entity, the contribution per subsidiary to the portfolios referred to in points (d) and (e);

(g)

a description of the adjustments to the items referred to in in Articles 10 and 11 due to the use of the prudential boundary approach;

(h)

an analysis of the impact, at the last reporting date in comparison with the accounting approach, of the use of the prudential boundary approach, on:

(i)

where institutions apply the prudential boundary approach in combination with the accounting approach in accordance with Article 12(3):

(j)

a description of the policies, procedures, systems and controls referred to in Article 9, point (b)(ii);

(k)

a report of the independent review of the institution’s independent risk control function, or of internal or external audit, on fulfilment of the conditions referred to in Article 9, point (b).

(a)

at least annually the documentation referred in paragraph 2, points (c) to (i) and point (k);

(b)

the documentation referred to in paragraph 2, points (j), but only where there were changes during the period of use of the prudential boundary approach.