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  1. Point in time
    2024-12-18

Article 2 Additional disclosure requirements for certain institutions

  1. (1)

    In addition to the information referred to in Article 1, institutions that meet the conditions set out in paragraph 2 shall disclose:

    1. (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;

    2. (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. (2)

    Paragraph 1 shall apply only to credit institutions that meet either of the following conditions:

    1. (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;

    2. (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 %.