+Article 19 Reporting on asset encumbrance on an individual and a consolidated basis
---+Article 19 1.
---+Article 19 2.
---+Article 19 3.

Article 19 Reporting on asset encumbrance on an individual and a consolidated basis

1. Overview

,
Article 19 1.
In order to report information on asset encumbrance in accordance with Article 430(1), point (g), of Regulation (EU) No 575/2013 on an individual and a consolidated basis, institutions shall submit the information specified in Annex XVI to this Regulation, in accordance with the instructions set out in Annex XVII to this Regulation.
Article 19 2.

The information referred to in paragraph 1 shall be submitted with the following frequency:

(a) 

the information specified in Annex XVI, Parts A, B and D, with a quarterly frequency;

(b) 

the information specified in Annex XVI, Part C, with an annual frequency;

(c) 

the information specified in Annex XVI, Part E, with a semi-annual frequency.
Article 19 3.

The information referred to in paragraph 1 shall be submitted as follows:

(a) 

institutions shall submit the information specified in Annex XVI, Part A;

(b) 

large institutions shall submit the information specified in Annex XVI, Parts B, C and E;

(c) 

institutions that are neither large institutions nor small and non-complex institutions shall submit the information specified in Annex XVI, Parts B, C and E, where the asset encumbrance level of the institution, as calculated in accordance with Annex XVII, point 1.6, sub-point 9, is equal to or above 15 %;

(d) 

institutions shall report the information specified in Annex XVI, Part D, 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 ( 3 ).

The entry and exit criteria of Article 4(3) shall apply.

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards