+Article 15 4.

Article 15 4.

Institutions shall report the information referred to in Annex XI, Part II, point 13, where at least one of the following conditions is met:

(a) 

the derivatives share referred to in Annex XI, Part II, point 5, is more than 1,5 %;

(b) 

the derivatives share referred to in Annex XI, Part II, point 5, exceeds 2 %.

If an institution meets only the point (a) condition, the entry and exit criteria of Article 4(3) shall apply.

If an institution meets both the point (a) and point (b) conditions, it shall start reporting that information for the reference date following the reporting reference date on which it exceeded the threshold.

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards