{ "url": "https://openlegislation.uk/eu-regulation-2014-680", "json_url": "https://openlegislation.uk/eu-regulation-2014-680.json", "id": "eur/2014/680", "title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)", "short_title": "Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting…", "long_title": null, "citation": "EU Regulation No 680/2014", "type": "eur", "year": "2014", "number": "680", "version": "current", "date": "2014-04-16", "revised": false, "valid_from": null, "extent": "E+W+S+N.I.", "unapplied_effects": 6, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/eu-regulation-2014-680/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "chapter/1", "kind": "chapter", "number": "1", "heading": "SUBJECT MATTER AND SCOPE", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/1", "kind": "article", "number": "1", "heading": "Subject matter and scope", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-1", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/1" }, { "path": "chapter/2", "kind": "chapter", "number": "2", "heading": "REPORTING REFERENCE AND REMITTANCE DATES AND REPORTING THRESHOLDS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/2", "kind": "article", "number": "2", "heading": "Reporting reference dates", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-2", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/2" }, { "path": "article/3", "kind": "article", "number": "3", "heading": "Reporting remittance dates", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-3", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/2" }, { "path": "article/4", "kind": "article", "number": "4", "heading": "Reporting thresholds — entry and exit criteria", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-4", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/2" }, { "path": "chapter/3", "kind": "chapter", "number": "3", "heading": "FORMAT AND FREQUENCY OF REPORTING ON OWN FUNDS, OWN FUNDS REQUIREMENTS AND FINANCIAL INFORMATION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "chapter/3/section/1", "kind": "section", "number": "1", "heading": "Format and frequency of reporting on own funds and own funds requirements", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3" }, { "path": "article/5", "kind": "article", "number": "5", "heading": "Format and frequency of reporting on own funds and on own funds requirements for institutions on an individual basis, except for investment firms subject to article 95 and 96 of Regulation (EU) No 575/2013", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-5", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3/section/1" }, { "path": "article/6", "kind": "article", "number": "6", "heading": "Format and frequency of reporting on own funds and own funds requirements on a consolidated basis, except for groups which only consist of investment firms subject to articles 95 and 96 of Regulation (EU) No 575/2013", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-6", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3/section/1" }, { "path": "article/7", "kind": "article", "number": "7", "heading": "Format and frequency of reporting on own funds and own funds requirements for investment firms subject to Articles 95 and 96 Regulation (EU) No 575/2013 on an individual basis", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-7", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3/section/1" }, { "path": "article/8", "kind": "article", "number": "8", "heading": "Format and frequency of reporting on own funds and own funds requirements for groups which only consist of investment firms subject to Article 95 and 96 Regulation (EU) No 575/2013 on a consolidated basis", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-8", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3/section/1" }, { "path": "chapter/3/section/2", "kind": "section", "number": "2", "heading": "Format and frequency of reporting on financial information on a consolidated basis", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3" }, { "path": "article/9", "kind": "article", "number": "9", "heading": "Format and frequency of reporting on financial information for institutions subject to Article 4 of Regulation (EC) No 1606/2002 and other credit institutions applying Regulation (EC) No 1606/2002 on a consolidated basis", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-9", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3/section/2" }, { "path": "article/10", "kind": "article", "number": "10", "heading": "Format and frequency of reporting on financial information for credit institutions applying Regulation (EC) No 1606/2002 on a consolidated basis, by virtue of Article 99(3) Regulation (EU) No 575/2013", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-10", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3/section/2" }, { "path": "article/11", "kind": "article", "number": "11", "heading": "Format and frequency of reporting on financial information for institutions applying national accounting frameworks developed under Directive 86/635/EEC on a consolidated basis", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-11", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3/section/2" }, { "path": "chapter/4", "kind": "chapter", "number": "4", "heading": "FORMAT AND FREQUENCY OF SPECIFIC REPORTING OBLIGATIONS ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY ACCORDING TO ARTICLE 101 OF REGULATION (EU) No 575/2013", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/12", "kind": "article", "number": "12", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/article-12", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/4" }, { "path": "chapter/5", "kind": "chapter", "number": "5", "heading": "FORMAT AND FREQUENCY OF REPORTING ON LARGE EXPOSURES ON AN INDIVIDUAL AND A CONSOLIDATED BASIS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/13", "kind": "article", "number": "13", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/article-13", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/5" }, { "path": "chapter/6", "kind": "chapter", "number": "6", "heading": "FORMAT AND FREQUENCY OF REPORTING ON LEVERAGE RATIO ON AN INDIVIDUAL AND A CONSOLIDATED BASIS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/14", "kind": "article", "number": "14", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/article-14", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "chapter/7", "kind": "chapter", "number": "7", "heading": "FORMAT AND FREQUENCY OF REPORTING ON LIQUIDITY AND ON STABLE FUNDING ON AN INDIVIDUAL AND A CONSOLIDATED BASIS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/15", "kind": "article", "number": "15", "heading": "Format and frequency of reporting on liquidity coverage requirement", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-15", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/7" }, { "path": "article/16", "kind": "article", "number": "16", "heading": "Format and frequency of reporting on stable funding", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-16", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/7" }, { "path": "chapter/7a", "kind": "chapter", "number": "7a", "heading": "FORMAT AND FREQUENCY OF REPORTING ON ASSET ENCUMBRANCE ON AN INDIVIDUAL AND A CONSOLIDATED BASIS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/16a", "kind": "article", "number": "16a", "heading": "Format and frequency of reporting on asset encumbrance on an individual and a consolidated basis", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-16a", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/7a" }, { "path": "chapter/7b", "kind": "chapter", "number": "7b", "heading": "FORMAT AND FREQUENCY OF REPORTING ON ADDITIONAL LIQUIDITY MONITORING METRICS ON AN INDIVIDUAL AND A CONSOLIDATED BASIS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/16b", "kind": "article", "number": "16b", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/article-16b", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/7b" }, { "path": "chapter/8", "kind": "chapter", "number": "8", "heading": "IT SOLUTIONS FOR THE SUBMISSION OF DATA FROM INSTITUTIONS TO COMPETENT AUTHORITIES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/17", "kind": "article", "number": "17", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/article-17", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/8" }, { "path": "chapter/9", "kind": "chapter", "number": "9", "heading": "TRANSITIONAL AND FINAL PROVISIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/18", "kind": "article", "number": "18", "heading": "Transitional period", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-18", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/9" }, { "path": "article/19", "kind": "article", "number": "19", "heading": "Entry into Force", "url": "https://openlegislation.uk/eu-regulation-2014-680/article-19", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/9" }, { "path": "signature", "kind": "signature", "number": null, "heading": "Signature", "url": "https://openlegislation.uk/eu-regulation-2014-680/signature", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/I", "kind": "annex", "number": "I", "heading": "REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-I", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/II", "kind": "annex", "number": "II", "heading": "REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/II/part/1", "kind": "part", "number": "I: GENERAL INSTRUCTIONS", "heading": null, "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II" }, { "path": "annex/II/part/1/division/1", "kind": "division", "number": "1", "heading": "STRUCTURE AND CONVENTIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1" }, { "path": "annex/II/part/1/division/1/division/1.1", "kind": "division", "number": "1.1", "heading": "STRUCTURE", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1" }, { "path": "annex/II/part/1/division/1/division/1.1/division/1", "kind": "division", "number": "1", "heading": "Overall, the framework consists of five blocks of templates:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1/division/1.1" }, { "path": "annex/II/part/1/division/1/division/1.1/division/2", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.1/division-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1/division/1.1" }, { "path": "annex/II/part/1/division/1/division/1.1/division/3", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.1/division-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1/division/1.1" }, { "path": "annex/II/part/1/division/1/division/1.2", "kind": "division", "number": "1.2", "heading": "NUMBERING CONVENTION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1" }, { "path": "annex/II/part/1/division/1/division/1.2/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.2/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1/division/1.2" }, { "path": "annex/II/part/1/division/1/division/1.2/division/5", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.2/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1/division/1.2" }, { "path": "annex/II/part/1/division/1/division/1.2/division/6", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.2/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1/division/1.2" }, { "path": "annex/II/part/1/division/1/division/1.2/division/7", "kind": "division", "number": "7", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.2/division-7", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1/division/1.2" }, { "path": "annex/II/part/1/division/1/division/1.2/division/8", "kind": "division", "number": "8", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.2/division-8", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1/division/1.2" }, { "path": "annex/II/part/1/division/1/division/1.3", "kind": "division", "number": "1.3", "heading": "SIGN CONVENTION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1" }, { "path": "annex/II/part/1/division/1/division/1.3/division/9", "kind": "division", "number": "9", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.3/division-9", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1/division/1.3" }, { "path": "annex/II/part/1/division/1/division/1.4", "kind": "division", "number": "1.4", "heading": "ABBREVIATIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1" }, { "path": "annex/II/part/1/division/1/division/1.4/division/9a", "kind": "division", "number": "9a", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-1/division-1/division-1.4/division-9a", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/1/division/1/division/1.4" }, { "path": "annex/II/part/2", "kind": "part", "number": "II: TEMPLATE RELATED INSTRUCTIONS", "heading": null, "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II" }, { "path": "annex/II/part/2/division/1", "kind": "division", "number": "1", "heading": "CAPITAL ADEQUACY OVERVIEW (‘CA’)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2" }, { "path": "annex/II/part/2/division/1/division/1.1", "kind": "division", "number": "1.1", "heading": "GENERAL REMARKS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/1" }, { "path": "annex/II/part/2/division/1/division/1.1/division/10", "kind": "division", "number": "10", "heading": "CA templates contain information about Pillar 1 numerators (own funds, Tier 1, Common Equity Tier 1), denominator (own funds requirements), and the application of CRR and CRD transitional provisions and is structured in five templates:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.1/division-10", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/1/division/1.1" }, { "path": "annex/II/part/2/division/1/division/1.1/division/11", "kind": "division", "number": "11", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.1/division-11", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/1/division/1.1" }, { "path": "annex/II/part/2/division/1/division/1.1/division/12", "kind": "division", "number": "12", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.1/division-12", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/1/division/1.1" }, { "path": "annex/II/part/2/division/1/division/1.1/division/13", "kind": "division", "number": "13", "heading": "The application of CRR and CRD transitional provisions is treated as follows in CA templates:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.1/division-13", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/1/division/1.1" }, { "path": "annex/II/part/2/division/1/division/1.1/division/14", "kind": "division", "number": "14", "heading": "The treatment of Pillar II requirements can be different within the Union (Article 104(2) CRD has to be transposed into national regulation). Only the impact of Pillar II requirements on the solvency ratio or the target ratio shall be included in the solvency reporting required under CRR. A detailed reporting of Pillar II requirements is not within the mandate of Article 99 CRR.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.1/division-14", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/1/division/1.1" }, { "path": "annex/II/part/2/division/1/division/1.2", "kind": "division", "number": "1.2", "heading": "C 01.00 – OWN FUNDS (CA1)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/1" }, { "path": "annex/II/part/2/division/1/division/1.2/division/1.2.1", "kind": "division", "number": "1.2.1", "heading": "Instructions concerning specific positions", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.2/division-1.2.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/1/division/1.2" }, { "path": "annex/II/part/2/division/1/division/1.3", "kind": "division", "number": "1.3", "heading": 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In particular, they provide detailed information on:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.1/division-47", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.1" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2", "kind": "division", "number": "3.2.2", "heading": "Scope of the CR SA template", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2/division/48", "kind": "division", "number": "48", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-48", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2/division/49", "kind": "division", "number": "49", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-49", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2/division/50", "kind": "division", "number": "50", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-50", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2/division/51", "kind": "division", "number": "51", "heading": "The scope of the CR SA template shall cover the following own funds requirements:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-51", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2/division/52", "kind": "division", "number": "52", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-52", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2/division/53", "kind": "division", "number": "53", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-53", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2/division/54", "kind": "division", "number": "54", "heading": "Those memorandum items shall only be reported for the following exposure classes:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-54", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2/division/55", "kind": "division", "number": "55", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-55", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2/division/56", "kind": "division", "number": "56", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-56", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.2/division/57", "kind": "division", "number": "57", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-57", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3", "kind": "division", "number": "3.2.3", "heading": "Assignment of exposures to exposure classes under the Standardised Approach", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/58", "kind": "division", "number": "58", "heading": "In order to ensure a consistent categorisation of exposures into the different exposure classes referred to in Article 112 CRR the following sequential approach shall be applied:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-58", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/59", "kind": "division", "number": "59", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-59", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/60", "kind": "division", "number": "60", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-60", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/61", "kind": "division", "number": "61", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-61", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/62", "kind": "division", "number": "62", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-62", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/63", "kind": "division", "number": "63", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-63", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/64", "kind": "division", "number": "64", "heading": "With this background the assessment ranking in the decision tree mentioned below shall follow the following order:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-64", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/65", "kind": "division", "number": "65", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-65", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/66", "kind": "division", "number": "66", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-66", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/67", "kind": "division", "number": "67", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-67", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.3/division/11", "kind": "division", "number": null, "heading": "DECISION TREE ON HOW TO ASSIGN THE ORIGINAL EXPOSURE PRE-CONVERSION FACTORS TO THE EXPOSURE CLASSES OF THE STANDARDISED APPROACH IN ACCORDANCE WITH THE CRR", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-11", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.4", "kind": "division", "number": "3.2.4", "heading": "Clarifications on the scope of some specific exposure classes referred to in Article 112 CRR", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.1", "kind": "division", "number": "3.2.4.1", "heading": "Exposure Class ‘Institutions’", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.4" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.1/division/68", "kind": "division", "number": "68", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.4/division-3.2.4.1/division-68", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.1" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.1/division/69", "kind": "division", "number": "69", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.4/division-3.2.4.1/division-69", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.1" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.1/division/70", "kind": "division", "number": "70", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.4/division-3.2.4.1/division-70", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.1" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.2", "kind": "division", "number": "3.2.4.2", "heading": "Exposure Class ‘Covered Bonds’", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.4" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.2/division/71", "kind": "division", "number": "71", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.4/division-3.2.4.2/division-71", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.2/division/72", "kind": "division", "number": "72", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.4/division-3.2.4.2/division-72", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.2" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.3", "kind": "division", "number": "3.2.4.3", "heading": "Exposure class ‘Collective Investment Undertakings’", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.4" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.3/division/73", "kind": "division", "number": "73", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.4/division-3.2.4.3/division-73", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2/division/3.2.4/division/3.2.4.3" }, { "path": "annex/II/part/2/division/3/division/3.2/division/3.2.5", "kind": "division", "number": "3.2.5", "heading": "Instructions concerning specific positions", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.2" }, { "path": "annex/II/part/2/division/3/division/3.3", "kind": "division", "number": "3.3", "heading": "CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO OWN FUNDS REQUIREMENTS (CR IRB)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3" }, { "path": "annex/II/part/2/division/3/division/3.3/division/3.3.1", "kind": "division", "number": "3.3.1", "heading": "Scope of the CR IRB template", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.3" }, { "path": "annex/II/part/2/division/3/division/3.3/division/3.3.1/division/74", "kind": "division", "number": "74", "heading": "The scope of the CR IRB template covers own funds requirements for:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.1/division-74", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.3/division/3.3.1" }, { "path": "annex/II/part/2/division/3/division/3.3/division/3.3.1/division/75", "kind": "division", "number": "75", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.1/division-75", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.3/division/3.3.1" }, { "path": "annex/II/part/2/division/3/division/3.3/division/3.3.1/division/76", "kind": "division", "number": "76", "heading": "The CR IRB template does not cover the following data:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.1/division-76", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.3/division/3.3.1" }, { "path": "annex/II/part/2/division/3/division/3.3/division/3.3.1/division/77", "kind": "division", "number": "77", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.1/division-77", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.3/division/3.3.1" }, { "path": "annex/II/part/2/division/3/division/3.3/division/3.3.2", "kind": "division", "number": "3.3.2", "heading": "Breakdown of the CR IRB template", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.3" }, { "path": "annex/II/part/2/division/3/division/3.3/division/3.3.2/division/78", "kind": "division", "number": "78", "heading": "The CR IRB consists of two templates. CR IRB 1 provides a general overview of IRB exposures and the different methods to calculate total risk exposure amounts as well as a breakdown of total exposures by exposure types. CR IRB 2 provides a breakdown of total exposures assigned to obligor grades or pools. The templates CR IRB 1 and CR IRB 2 shall be reported separately for the following exposure and sub-exposure classes:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.2/division-78", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.3/division/3.3.2" }, { "path": "annex/II/part/2/division/3/division/3.3/division/3.3.3", "kind": "division", "number": "3.3.3", "heading": "C 08.01 – Credit and counterparty credit risks and free deliveries: IRB Approach to Capital Requirements (CR IRB 1)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.3" }, { "path": "annex/II/part/2/division/3/division/3.3/division/3.3.3/division/3.3.3.1", "kind": "division", "number": "3.3.3.1", "heading": "Instructions concerning specific positions", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.3/division-3.3.3.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.3/division/3.3.3" }, { "path": "annex/II/part/2/division/3/division/3.3/division/3.3.4", "kind": "division", "number": "3.3.4", "heading": "C 08.02 – Credit and counterparty credit risks and free deliveries: IRB Approach to capital requirements: breakdown by obligor grades or pools (CR IRB 2 template)", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.3/division-3.3.4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.3" }, { "path": "annex/II/part/2/division/3/division/3.4", "kind": "division", "number": "3.4", "heading": "CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: INFORMATION WITH GEOGRAPHICAL BREAKDOWN", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3" }, { "path": "annex/II/part/2/division/3/division/3.4/division/79", "kind": "division", "number": "79", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-79", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.4" }, { "path": "annex/II/part/2/division/3/division/3.4/division/80", "kind": "division", "number": "80", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-80", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.4" }, { "path": "annex/II/part/2/division/3/division/3.4/division/81", "kind": "division", "number": "81", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-81", "extent": "E+W+S+N.I.", "status": null, "parent": 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"annex/II/part/2/division/3/division/3.4/division/3.4.3/division/3.4.3.2", "kind": "division", "number": "3.4.3.2", "heading": "Instructions concerning specific positions", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-3.4.3/division-3.4.3.2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.4/division/3.4.3" }, { "path": "annex/II/part/2/division/3/division/3.5", "kind": "division", "number": "3.5", "heading": "C 10.01 AND C 10.02 – EQUITY EXPOSURES UNDER THE INTERNAL RATINGS BASED APPROACH (CR EQU IRB 1 AND CR EQU IRB 2)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3" }, { "path": "annex/II/part/2/division/3/division/3.5/division/3.5.1", "kind": "division", "number": "3.5.1", "heading": "General remarks", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.5/division-3.5.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.5" }, { "path": "annex/II/part/2/division/3/division/3.5/division/3.5.1/division/86", "kind": "division", "number": "86", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.5/division-3.5.1/division-86", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.5/division/3.5.1" }, { "path": "annex/II/part/2/division/3/division/3.5/division/3.5.1/division/87", "kind": "division", "number": "87", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.5/division-3.5.1/division-87", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.5/division/3.5.1" }, { "path": "annex/II/part/2/division/3/division/3.5/division/3.5.1/division/88", "kind": "division", "number": "88", "heading": "In accordance with Article 147(6) CRR, the following exposures shall be assigned to the equity exposure class:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.5/division-3.5.1/division-88", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.5/division/3.5.1" }, { "path": "annex/II/part/2/division/3/division/3.5/division/3.5.1/division/89", "kind": "division", "number": "89", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.5/division-3.5.1/division-89", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.5/division/3.5.1" }, { "path": "annex/II/part/2/division/3/division/3.5/division/3.5.1/division/90", "kind": "division", "number": "90", "heading": "In accordance with Article 151(1) CRR, institutions shall provide the CR EQU IRB template when applying one of the three approaches referred to in Article 155 CRR:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.5/division-3.5.1/division-90", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.5/division/3.5.1" }, { "path": "annex/II/part/2/division/3/division/3.5/division/3.5.1/division/91", "kind": "division", "number": "91", "heading": "The following equity claims shall not be reported in the CR EQU IRB template:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.5/division-3.5.1/division-91", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.5/division/3.5.1" }, { "path": "annex/II/part/2/division/3/division/3.5/division/3.5.2", "kind": "division", "number": "3.5.2", "heading": "Instructions concerning specific positions (applicable to both CR EQU IRB 1 and CR EQU IRB 2)", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.5/division-3.5.2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.5" }, { "path": "annex/II/part/2/division/3/division/3.5/division/3.5.2/division/92", "kind": "division", "number": "92", "heading": "In accordance with Article 155 CRR, institutions may employ different approaches (Simple Risk Weight approach, PD/LGD approach or Internal Models approach) to different portfolios when they use these different approaches internally. Institutions shall also report in the CR EQU IRB 1 template risk-weighted exposure amounts for those equity exposures which attract a fixed risk-weight treatment (without however being explicitly treated in accordance with the Simple Risk Weight approach or the (temporary or permanent) partial use of the credit risk Standardised Approach).", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.5/division-3.5.2/division-92", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.5/division/3.5.2" }, { "path": "annex/II/part/2/division/3/division/3.6", "kind": "division", "number": "3.6", "heading": "C 11.00 – SETTLEMENT/DELIVERY RISK (CR SETT)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3" }, { "path": "annex/II/part/2/division/3/division/3.6/division/3.6.1", "kind": "division", "number": "3.6.1", "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", 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"parent": "annex/II/part/2/division/3/division/3.7/division/3.7.1" }, { "path": "annex/II/part/2/division/3/division/3.7/division/3.7.1/division/101", "kind": "division", "number": "101", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.7/division-3.7.1/division-101", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.7/division/3.7.1" }, { "path": "annex/II/part/2/division/3/division/3.7/division/3.7.1/division/102", "kind": "division", "number": "102", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.7/division-3.7.1/division-102", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.7/division/3.7.1" }, { "path": "annex/II/part/2/division/3/division/3.7/division/3.7.2", "kind": "division", "number": "3.7.2", "heading": "Instructions concerning specific positions", "url": 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Originators, sponsors as well as investors shall report this information.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.7/division-3.7.2/division-104", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.7/division/3.7.2" }, { "path": "annex/II/part/2/division/3/division/3.9", "kind": "division", "number": "3.9", "heading": "DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3" }, { "path": "annex/II/part/2/division/3/division/3.9/division/3.9.1", "kind": "division", "number": "3.9.1", "heading": "Scope of the SEC DETAILS template", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/II/part/2/division/3/division/3.9" }, { "path": "annex/II/part/2/division/3/division/3.9/division/3.9.1/division/109", "kind": "division", "number": "109", "heading": null, "url": 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"division", "number": "34", "heading": "FORBEARANCE MANAGEMENT AND QUALITY OF FORBEARANCE (26)", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2" }, { "path": "annex/V/part/2/division/34/division/355", "kind": "division", "number": "355", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34/division-355", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2/division/34" }, { "path": "annex/V/part/2/division/34/division/356", "kind": "division", "number": "356", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34/division-356", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2/division/34" }, { "path": "annex/V/part/2/division/34/division/357", "kind": "division", "number": "357", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34/division-357", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2/division/34" }, { "path": "annex/V/part/2/division/34/division/358", "kind": "division", "number": "358", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34/division-358", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2/division/34" }, { "path": "annex/V/part/2/division/34/division/359", "kind": "division", "number": "359", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34/division-359", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2/division/34" }, { "path": "annex/V/part/2/division/34/division/360", "kind": "division", "number": "360", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34/division-360", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2/division/34" }, { "path": "annex/V/part/2/division/34/division/361", "kind": "division", "number": "361", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34/division-361", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2/division/34" }, { "path": "annex/V/part/2/division/35", "kind": "division", "number": "35", "heading": "LOANS AND ADVANCES: AVERAGE DURATION AND RECOVERY PERIODS (47)", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-35", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2" }, { "path": "annex/V/part/2/division/35/division/362", "kind": "division", "number": "362", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-35/division-362", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2/division/35" }, { "path": "annex/V/part/2/division/35/division/363", "kind": "division", "number": "363", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-35/division-363", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2/division/35" }, { "path": "annex/V/part/2/division/35/division/364", "kind": "division", "number": "364", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-35/division-364", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/2/division/35" }, { "path": "annex/V/part/3", "kind": "part", "number": "3", "heading": "MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORS", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V" }, { "path": "annex/V/part/3/division/1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-3/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/V/part/3" }, { "path": "annex/VI", "kind": "annex", "number": "VI", "heading": "REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VI", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/VII", "kind": "annex", "number": "VII", "heading": "INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/VII/division/n1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII" }, { "path": "annex/VII/division/n2", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII" }, { "path": "annex/VII/division/n3", "kind": "division", "number": "1", "heading": "Reporting scope", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII" }, { "path": "annex/VII/division/n3/division/3", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n3/division-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/n3" }, { "path": "annex/VII/division/n3/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n3/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/n3" }, { "path": "annex/VII/division/n4", "kind": "division", "number": "2", "heading": "Definitions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII" }, { "path": "annex/VII/division/n4/division/5", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n4/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/n4" }, { "path": "annex/VII/division/n4/division/6", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n4/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/n4" }, { "path": "annex/VII/division/n4/division/7", "kind": "division", "number": "7", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n4/division-7", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/n4" }, { "path": "annex/VII/division/n4/division/8", "kind": "division", "number": "8", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n4/division-8", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/n4" }, { "path": "annex/VII/division/n4/division/9", "kind": "division", "number": "9", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-n4/division-9", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/n4" }, { "path": "annex/VII/division/3", "kind": "division", "number": "3", "heading": "Geographical breakdown", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII" }, { "path": "annex/VII/division/3/division/10", "kind": "division", "number": "10", "heading": "Following the reporting scope, the CR IP Losses reporting shall consist of the following templates:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-3/division-10", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/3" }, { "path": "annex/VII/division/4", "kind": "division", "number": "4", "heading": "Reporting of exposures and losses", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII" }, { "path": "annex/VII/division/4/division/11", "kind": "division", "number": "11", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-4/division-11", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/4" }, { "path": "annex/VII/division/4/division/12", "kind": "division", "number": "12", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-4/division-12", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/4" }, { "path": "annex/VII/division/4/division/13", "kind": "division", "number": "13", "heading": "Reference date: The exposure value at default should be used for reporting of losses.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-4/division-13", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/4" }, { "path": "annex/VII/division/4/division/14", "kind": "division", "number": "14", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-4/division-14", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/4" }, { "path": "annex/VII/division/4/division/15", "kind": "division", "number": "15", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-4/division-15", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII/division/4" }, { "path": "annex/VII/division/5", "kind": "division", "number": "5", "heading": "Instructions concerning specific positions", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/VII" }, { "path": "annex/VIII", "kind": "annex", "number": "VIII", "heading": "TEMPLATES FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-VIII", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/IX", "kind": "annex", "number": "IX", "heading": "INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/IX/part/1", "kind": "division", "number": "PART I: GENERAL INSTRUCTIONS", "heading": null, "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX" }, { "path": "annex/IX/part/1/division/1", "kind": "division", "number": "1", "heading": "Structure and conventions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/1" }, { "path": "annex/IX/part/1/division/1/division/1", "kind": "division", "number": "1", "heading": "The reporting framework on large exposures (‘LE’) shall consist of six templates which include the following information:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-1/division-1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/1/division/1" }, { "path": 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TEMPLATE RELATED INSTRUCTIONS", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX" }, { "path": "annex/IX/part/2/division/1", "kind": "division", "number": "1", "heading": "Scope and level of the LE reporting", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2" }, { "path": "annex/IX/part/2/division/1/division/1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/1" }, { "path": "annex/IX/part/2/division/1/division/2", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-1/division-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/1" }, { "path": "annex/IX/part/2/division/1/division/3", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-1/division-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/1" }, { "path": "annex/IX/part/2/division/1/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-1/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/1" }, { "path": "annex/IX/part/2/division/1/division/5", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-1/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/1" }, { "path": "annex/IX/part/2/division/1/division/6", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-1/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/1" }, { "path": "annex/IX/part/2/division/1/division/7", "kind": "division", "number": "7", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-1/division-7", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/1" }, { "path": "annex/IX/part/2/division/2", "kind": "division", "number": "2", "heading": "Structure of the LE template", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2" }, { "path": "annex/IX/part/2/division/2/division/8", "kind": "division", "number": "8", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-2/division-8", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/2" }, { "path": "annex/IX/part/2/division/2/division/9", "kind": "division", "number": "9", "heading": "The columns of the templates LE2 and LE3 shall present the following blocks of information:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-2/division-9", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/2" }, { "path": "annex/IX/part/2/division/2/division/10", "kind": "division", "number": "10", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-2/division-10", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/2" }, { "path": "annex/IX/part/2/division/3", "kind": "division", "number": "3", "heading": "Definitions and general instructions for the purposes of the LE reporting", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2" }, { "path": "annex/IX/part/2/division/3/division/11", "kind": "division", "number": "11", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-11", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/3/division/12", "kind": "division", "number": "12", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-12", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/3/division/13", "kind": "division", "number": "13", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-13", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/3/division/14", "kind": "division", "number": "14", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-14", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/3/division/15", "kind": "division", "number": "15", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-15", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/3/division/16", "kind": "division", "number": "16", "heading": "‘Exposures’ are defined in Article 389 of CRR.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-16", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/3/division/17", "kind": "division", "number": "17", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-17", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/3/division/18", "kind": "division", "number": "18", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-18", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/3/division/19", "kind": "division", "number": "19", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-19", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/3/division/20", "kind": "division", "number": "20", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-20", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/3/division/21", "kind": "division", "number": "21", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-3/division-21", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/3" }, { "path": "annex/IX/part/2/division/4", "kind": "division", "number": "4", "heading": "C 26.00 — LE Limits template", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2" }, { "path": "annex/IX/part/2/division/4/division/4.1", "kind": "division", "number": "4.1", "heading": "Instructions concerning specific rows", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-4/division-4.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/4" }, { "path": "annex/IX/part/2/division/5", "kind": "division", "number": "5", "heading": "C 27.00 — Identification of the counterparty (LE1)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2" }, { "path": "annex/IX/part/2/division/5/division/5.1", "kind": "division", "number": "5.1", "heading": "Instructions concerning specific columns", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-5/division-5.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/5" }, { "path": "annex/IX/part/2/division/6", "kind": "division", "number": "6", "heading": "C 28.00 — Exposures in the non-trading and trading book (LE2)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2" }, { "path": "annex/IX/part/2/division/6/division/6.1", "kind": "division", "number": "6.1", "heading": "Instructions concerning specific columns", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-6/division-6.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/6" }, { "path": "annex/IX/part/2/division/7", "kind": "division", "number": "7", "heading": "C 29.00 — Details of the exposures to individual clients within groups of connected clients (LE3)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2" }, { "path": "annex/IX/part/2/division/7/division/7.1", "kind": "division", "number": "7.1", "heading": "Instructions concerning specific columns", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-7/division-7.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/7" }, { "path": "annex/IX/part/2/division/8", "kind": "division", "number": "8", "heading": "C 30.00 — Maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities (template LE 4)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2" }, { "path": "annex/IX/part/2/division/8/division/8.1", "kind": "division", "number": "8.1", "heading": "Instructions concerning specific columns", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-8/division-8.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/8" }, { "path": "annex/IX/part/2/division/9", "kind": "division", "number": "9", "heading": "C 31.00 — Maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities: detail of the exposures to individual clients within groups of connected clients (template LE5)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2" }, { "path": "annex/IX/part/2/division/9/division/9.1", "kind": "division", "number": "9.1", "heading": "Instructions concerning specific columns", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-9/division-9.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/IX/part/2/division/9" }, { "path": "annex/X", "kind": "annex", "number": "X", "heading": "REPORTING ON LEVERAGE", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-X", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/XI", "kind": "annex", "number": "XI", "heading": "REPORTING ON LEVERAGE", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/XI/part/1", "kind": "division", "number": "PART I: GENERAL INSTRUCTIONS", "heading": null, "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI" }, { "path": "annex/XI/part/1/division/1", "kind": "division", "number": "1", "heading": "Template labelling and other conventions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1" }, { "path": "annex/XI/part/1/division/1/division/1.1", "kind": "division", "number": "1.1", "heading": "Template labelling", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1" }, { "path": "annex/XI/part/1/division/1/division/1.1/division/1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1/division/1.1" }, { "path": "annex/XI/part/1/division/1/division/1.1/division/2", "kind": "division", "number": "2", "heading": "Overall, the framework consists of six templates:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.1/division-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1/division/1.1" }, { "path": "annex/XI/part/1/division/1/division/1.1/division/3", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.1/division-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1/division/1.1" }, { "path": "annex/XI/part/1/division/1/division/1.2", "kind": "division", "number": "1.2", "heading": "Numbering convention", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1" }, { "path": "annex/XI/part/1/division/1/division/1.2/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.2/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1/division/1.2" }, { "path": "annex/XI/part/1/division/1/division/1.2/division/5", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.2/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1/division/1.2" }, { "path": "annex/XI/part/1/division/1/division/1.2/division/6", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.2/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1/division/1.2" }, { "path": "annex/XI/part/1/division/1/division/1.2/division/7", "kind": "division", "number": "7", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.2/division-7", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1/division/1.2" }, { "path": "annex/XI/part/1/division/1/division/1.3", "kind": "division", "number": "1.3", "heading": "Abbreviations", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1" }, { "path": "annex/XI/part/1/division/1/division/1.3/division/8", "kind": "division", "number": "8", "heading": "For the purposes of this annex and related templates the following abbreviations are used:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.3/division-8", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1/division/1.3" }, { "path": "annex/XI/part/1/division/1/division/1.4", "kind": "division", "number": "1.4", "heading": "Sign convention", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1" }, { "path": "annex/XI/part/1/division/1/division/1.4/division/9", "kind": "division", "number": "9", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.4/division-9", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/1/division/1/division/1.4" }, { "path": "annex/XI/part/2", "kind": "division", "number": "PART II: TEMPLATE RELATED INSTRUCTIONS", "heading": null, "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI" }, { "path": "annex/XI/part/2/division/1", "kind": "division", "number": "1", "heading": "Structure and frequency", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2" }, { "path": "annex/XI/part/2/division/1/division/1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/1" }, { "path": "annex/XI/part/2/division/1/division/2", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-1/division-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/1" }, { "path": "annex/XI/part/2/division/2", "kind": "division", "number": "2", "heading": "Formulas for leverage ratio calculation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2" }, { "path": "annex/XI/part/2/division/2/division/3", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-2/division-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/2" }, { "path": "annex/XI/part/2/division/2/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-2/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/2" }, { "path": "annex/XI/part/2/division/2/division/5", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-2/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/2" }, { "path": "annex/XI/part/2/division/3", "kind": "division", "number": "3", "heading": "Materiality thresholds for derivatives", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2" }, { "path": "annex/XI/part/2/division/3/division/6", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-3/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/3" }, { "path": "annex/XI/part/2/division/3/division/7", "kind": "division", "number": "7", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-3/division-7", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/3" }, { "path": "annex/XI/part/2/division/3/division/8", "kind": "division", "number": "8", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-3/division-8", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/3" }, { "path": "annex/XI/part/2/division/3/division/9", "kind": "division", "number": "9", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-3/division-9", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/3" }, { "path": "annex/XI/part/2/division/3/division/10", "kind": "division", "number": "10", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-3/division-10", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/3" }, { "path": "annex/XI/part/2/division/3/division/11", "kind": "division", "number": "11", "heading": "Institutions are required to report the cells referred to in paragraph 14 in the next reporting period, if any of the following conditions is met:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-3/division-11", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/3" }, { "path": "annex/XI/part/2/division/3/division/12", "kind": "division", "number": "12", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-3/division-12", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/3" }, { "path": "annex/XI/part/2/division/3/division/13", "kind": "division", "number": "13", "heading": "Institutions are required to report the cells referred to in paragraph 15 if any of the following conditions is met:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-3/division-13", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/3" }, { "path": "annex/XI/part/2/division/3/division/14", "kind": "division", "number": "14", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-3/division-14", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/3" }, { "path": "annex/XI/part/2/division/3/division/15", "kind": "division", "number": "15", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-3/division-15", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/3" }, { "path": "annex/XI/part/2/division/4", "kind": "division", "number": "4", "heading": "C 47.00 – Leverage ratio calculation (LRCalc)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2" }, { "path": "annex/XI/part/2/division/4/division/16", "kind": "division", "number": "16", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-4/division-16", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/4" }, { "path": "annex/XI/part/2/division/4/division/17", "kind": "division", "number": "17", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-4/division-17", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/4" }, { "path": "annex/XI/part/2/division/4/division/18", "kind": "division", "number": "18", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-4/division-18", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/4" }, { "path": "annex/XI/part/2/division/4/division/19", "kind": "division", "number": "19", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-4/division-19", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/4" }, { "path": "annex/XI/part/2/division/4/division/20", "kind": "division", "number": "20", "heading": "Any amount that increases the own funds or the leverage ratio exposure shall be reported as a positive figure. On the contrary, any amount that reduces the total own funds or the leverage ratio exposure shall be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item no positive figure is expected to be reported for that item.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-4/division-20", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/4" }, { "path": "annex/XI/part/2/division/5", "kind": "division", "number": "5", "heading": "C 40.00 – Alternative treatment of the Exposure Measure (LR1)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2" }, { "path": "annex/XI/part/2/division/5/division/21", "kind": "division", "number": "21", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-5/division-21", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/5" }, { "path": "annex/XI/part/2/division/5/division/22", "kind": "division", "number": "22", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-5/division-22", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/5" }, { "path": "annex/XI/part/2/division/5/division/23", "kind": "division", "number": "23", "heading": "Apart from {250;120} and {260;120}, institutions shall report LR1 as if the exemptions referred to in LRCalc cells {050;010}, {080;010}, {100;010}, {120;010}, {220;010}, {250;010} and {260;010} did not apply.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-5/division-23", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/5" }, { "path": "annex/XI/part/2/division/6", "kind": "division", "number": "6", "heading": "C 41.00 – On- and off-balance sheet items – additional breakdown of exposures (LR2)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2" }, { "path": "annex/XI/part/2/division/6/division/24", "kind": "division", "number": "24", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-6/division-24", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/6" }, { "path": "annex/XI/part/2/division/6/division/25", "kind": "division", "number": "25", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-6/division-25", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/6" }, { "path": "annex/XI/part/2/division/6/division/26", "kind": "division", "number": "26", "heading": "Under both approaches, institutions shall consider exposures deducted from the regulatory capital as being applied a 1 250 % risk weight.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-6/division-26", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/6" }, { "path": "annex/XI/part/2/division/7", "kind": "division", "number": "7", "heading": "C 42.00 – Alternative definition of capital (LR3)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2" }, { "path": "annex/XI/part/2/division/7/division/27", "kind": "division", "number": "27", "heading": "Template LR3 provides information on the capital measures needed for the review of Article 511 of the CRR.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-7/division-27", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/7" }, { "path": "annex/XI/part/2/division/8", "kind": "division", "number": "8", "heading": "C 43.00 – Alternative breakdown of leverage ratio exposure measure components (LR4)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2" }, { "path": "annex/XI/part/2/division/8/division/28", "kind": "division", "number": "28", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-8/division-28", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/8" }, { "path": "annex/XI/part/2/division/8/division/29", "kind": "division", "number": "29", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-8/division-29", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/8" }, { "path": "annex/XI/part/2/division/8/division/30", "kind": "division", "number": "30", "heading": "The equation that institutions shall uphold according to paragraph 29 is: [{LRCalc;010;010} + {LRCalc;020;010} + {LRCalc;030;010} + {LRCalc;040;010} + {LRCalc;050;010} + {LRCalc;060;010} + {LRCalc;070;010} + {LRCalc;080;010} + {LRCalc;090;010} + {LRCalc;100;010} + {LRCalc;110;010} + {LRCalc;120;010} + {LRCalc;130;010} + {LRCalc;140;010} + {LRCalc;150;010} + {LRCalc;160;010} + {LRCalc;170;010} + {LRCalc;180;010} + {LRCalc;190;010} + {LRCalc;200;010} + {LRCalc;210;010} + {LRCalc;220;010} + {LRCalc;230;010} + {LRCalc;240;010} + {LRCalc;250;010} + {LRCalc;260;010}] = [{LR4;010;010} + {LR4;040;010} + {LR4;050;010} + {LR4;060;010} + {LR4;065;010} + {LR4;070;010} + {LR4;080;010} + {LR4;080;020} + {LR4;090;010} + {LR4;090;020} + {LR4;140;010} + {LR4;140;020} + {LR4;180;010} + {LR4;180;020} + {LR4;190;010} + {LR4;190;020} + {LR4;210;010} + {LR4;210;020} + {LR4;230;010} + {LR4;230;020} + {LR4;280;010} + {LR4;280;020} + {LR4;290;010} + {LR4;290;020}].", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-8/division-30", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/8" }, { "path": "annex/XI/part/2/division/9", "kind": "division", "number": "9", "heading": "C 44.00 – General information (LR5)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2" }, { "path": "annex/XI/part/2/division/9/division/31", "kind": "division", "number": "31", "heading": "Additional information is collected here for the purpose of categorising the institution activities and the regulatory options chosen by the institution.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-9/division-31", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XI/part/2/division/9" }, { "path": "annex/XII", "kind": "annex", "number": "XII", "heading": "REPORTING ON LIQUIDITY", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XII", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/XIII", "kind": "annex", "number": "XIII", "heading": null, "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/XIII/division/1", "kind": "division", "number": null, "heading": "REPORTING ON LIQUIDITY (PART 1 of 5: LIQUID ASSETS)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII" }, { "path": "annex/XIII/division/1/division/1", "kind": "division", "number": "1", "heading": "Liquid assets", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1" }, { "path": "annex/XIII/division/1/division/1/division/1.1", "kind": "division", "number": "1.1", "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1" }, { "path": "annex/XIII/division/1/division/1/division/1.1/division/1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.1" }, { "path": "annex/XIII/division/1/division/1/division/1.1/division/2", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.1/division-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.1" }, { "path": "annex/XIII/division/1/division/1/division/1.1/division/3", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.1/division-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.1" }, { "path": "annex/XIII/division/1/division/1/division/1.1/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.1/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.1" }, { "path": "annex/XIII/division/1/division/1/division/1.1/division/5", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.1/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.1" }, { "path": "annex/XIII/division/1/division/1/division/1.1/division/6", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.1/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.1" }, { "path": "annex/XIII/division/1/division/1/division/1.1/division/7", "kind": "division", "number": "7", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.1/division-7", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.1" }, { "path": "annex/XIII/division/1/division/1/division/1.1/division/8", "kind": "division", "number": "8", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.1/division-8", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.1" }, { "path": "annex/XIII/division/1/division/1/division/1.2", "kind": "division", "number": "1.2", "heading": "Specific remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1" }, { "path": "annex/XIII/division/1/division/1/division/1.2/division/9", "kind": "division", "number": "9", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.2/division-9", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.2" }, { "path": "annex/XIII/division/1/division/1/division/1.2/division/10", "kind": "division", "number": "10", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.2/division-10", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.2" }, { "path": "annex/XIII/division/1/division/1/division/1.2/division/11", "kind": "division", "number": "11", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.2/division-11", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.2" }, { "path": "annex/XIII/division/1/division/1/division/1.2/division/12", "kind": "division", "number": "12", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.2/division-12", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.2" }, { "path": "annex/XIII/division/1/division/1/division/1.2/division/13", "kind": "division", "number": "13", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.2/division-13", "extent": "E+W+S+N.I.", "status": null, "parent": 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"E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.2" }, { "path": "annex/XIII/division/1/division/1/division/1.2/division/17", "kind": "division", "number": "17", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.2/division-17", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.2" }, { "path": "annex/XIII/division/1/division/1/division/1.2/division/18", "kind": "division", "number": "18", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.2/division-18", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.2" }, { "path": "annex/XIII/division/1/division/1/division/1.2/division/19", "kind": "division", "number": "19", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.2/division-19", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.2" }, { "path": "annex/XIII/division/1/division/1/division/1.2/division/20", "kind": "division", "number": "20", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.2/division-20", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.2" }, { "path": "annex/XIII/division/1/division/1/division/1.2/division/21", "kind": "division", "number": "21", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-1/division-1/division-1.2/division-21", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/1/division/1/division/1.2" }, { "path": "annex/XIII/division/1/division/1/division/3", "kind": "division", "number": null, 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"status": null, "parent": "annex/XIII" }, { "path": "annex/XIII/division/3/division/1", "kind": "division", "number": "1", "heading": "Inflows", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/3" }, { "path": "annex/XIII/division/3/division/1/division/1.1", "kind": "division", "number": "1.1", "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/3/division/1" }, { "path": "annex/XIII/division/3/division/1/division/1.1/division/1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-3/division-1/division-1.1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/3/division/1/division/1.1" }, { "path": "annex/XIII/division/3/division/1/division/1.1/division/2", "kind": "division", "number": "2", "heading": "In accordance with Article 425(2) REGULATION (EU) NO 575/2013, liquidity inflows shall:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-3/division-1/division-1.1/division-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/3/division/1/division/1.1" }, { "path": "annex/XIII/division/3/division/1/division/1.1/division/3", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-3/division-1/division-1.1/division-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/3/division/1/division/1.1" }, { "path": "annex/XIII/division/3/division/1/division/1.1/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-3/division-1/division-1.1/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/3/division/1/division/1.1" }, { "path": "annex/XIII/division/3/division/1/division/1.2", "kind": "division", "number": "1.2", "heading": "Inflows sub template", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/3/division/1" }, { "path": "annex/XIII/division/3/division/1/division/1.2/division/1.2.1", "kind": "division", "number": "1.2.1", "heading": "Instructions concerning specific rows", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-3/division-1/division-1.2/division-1.2.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/3/division/1/division/1.2" }, { "path": "annex/XIII/division/4", "kind": "division", "number": null, "heading": "REPORTING ON LIQUIDITY (PART 4 of 5: COLLATERAL SWAPS)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII" }, { "path": "annex/XIII/division/4/division/1", "kind": "division", "number": null, "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/4" }, { "path": "annex/XIII/division/4/division/1/division/1", "kind": "division", "number": "1", "heading": "This is a summary template which contains information that will allow EBA to assess whether secured lending and collateral swap transactions have been properly unwound, where liquid assets referred to in points (a), (b) and (c) of Article 416(1) have been obtained against collateral that does not qualify under points (a), (b) and (c) of Article 416(1).", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-4/division-1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/4/division/1" }, { "path": "annex/XIII/division/5", "kind": "division", "number": null, "heading": "REPORTING ON LIQUIDITY (PART 5 of 5: STABLE FUNDING)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII" }, { "path": "annex/XIII/division/5/division/1", "kind": "division", "number": "1", "heading": "Items providing stable funding", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5" }, { "path": "annex/XIII/division/5/division/1/division/1.1", "kind": "division", "number": "1.1", "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/1" }, { "path": "annex/XIII/division/5/division/1/division/1.1/division/1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-1/division-1.1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/1/division/1.1" }, { "path": "annex/XIII/division/5/division/1/division/1.1/division/2", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-1/division-1.1/division-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/1/division/1.1" }, { "path": "annex/XIII/division/5/division/1/division/1.1/division/3", "kind": "division", "number": "3", "heading": "In accordance with Article 427(2) REGULATION (EU) NO 575/2013, liabilities shall be reported in five buckets as follows:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-1/division-1.1/division-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/1/division/1.1" }, { "path": "annex/XIII/division/5/division/1/division/1.1/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-1/division-1.1/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/1/division/1.1" }, { "path": "annex/XIII/division/5/division/1/division/1.1/division/5", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-1/division-1.1/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/1/division/1.1" }, { "path": "annex/XIII/division/5/division/1/division/1.2", "kind": "division", "number": "1.2", "heading": "Items providing stable funding", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/1" }, { "path": "annex/XIII/division/5/division/1/division/1.2/division/1.2.1", "kind": "division", "number": "1.2.1", "heading": "Instructions concerning specific rows", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-1/division-1.2/division-1.2.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/1/division/1.2" }, { "path": "annex/XIII/division/5/division/2", "kind": "division", "number": "2", "heading": "Items requiring stable funding", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5" }, { "path": "annex/XIII/division/5/division/2/division/2.1", "kind": "division", "number": "2.1", "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/2" }, { "path": "annex/XIII/division/5/division/2/division/2.1/division/1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-2/division-2.1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/2/division/2.1" }, { "path": "annex/XIII/division/5/division/2/division/2.1/division/2", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-2/division-2.1/division-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/2/division/2.1" }, { "path": "annex/XIII/division/5/division/2/division/2.1/division/3", "kind": "division", "number": "3", "heading": "Treatment of maturity:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-2/division-2.1/division-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/2/division/2.1" }, { "path": "annex/XIII/division/5/division/2/division/2.1/division/4", "kind": "division", "number": "4", "heading": "In accordance with Article 510 of the REGULATION (EU) NO 575/2013, for the purpose of monitoring Stable Funding, for each category of assets reported in the required stable funding template, institutions shall provide a separate break down of the assets encumbrance as follows:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-2/division-2.1/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/2/division/2.1" }, { "path": "annex/XIII/division/5/division/2/division/2.1/division/5", "kind": "division", "number": "5", "heading": "Treatment of assets received or lent in secured lending and capital market driven transactions in accordance with Article 192 of REGULATION (EU) NO 575/2013:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-2/division-2.1/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/2/division/2.1" }, { "path": "annex/XIII/division/5/division/2/division/2.1/division/6", "kind": "division", "number": "6", "heading": "Treatment of derivatives payables and receivables:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-2/division-2.1/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/2/division/2.1" }, { "path": "annex/XIII/division/5/division/2/division/2.2", "kind": "division", "number": "2.2", "heading": "Items requiring stable funding", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/2" }, { "path": "annex/XIII/division/5/division/2/division/2.2/division/2.2.1", "kind": "division", "number": "2.2.1", "heading": "Instructions concerning specific rows", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIII/division-5/division-2/division-2.2/division-2.2.1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIII/division/5/division/2/division/2.2" }, { "path": "annex/XIV", "kind": "annex", "number": "XIV", "heading": "Single Data Point Model", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIV", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/XV", "kind": "annex", "number": "XV", "heading": "Validation Rules", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XV", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/XVI", "kind": "annex", "number": "XVI", "heading": "REPORTING TEMPLATES ON ASSET ENCUMBRANCE", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVI", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/XVII", "kind": "annex", "number": "XVII", "heading": "REPORTING ON ASSET ENCUMBRANCE", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/XVII/division/1", "kind": "division", "number": null, "heading": "GENERAL INSTRUCTIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII" }, { "path": "annex/XVII/division/1/division/1", "kind": "division", "number": "1", "heading": "STRUCTURE AND CONVENTIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1" }, { "path": "annex/XVII/division/1/division/1/division/1.1", "kind": "division", "number": "1.1", "heading": "Structure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1" }, { "path": "annex/XVII/division/1/division/1/division/1.1/division/1", "kind": "division", "number": "1", "heading": "The framework consists of five sets of templates which comprise a total of nine templates according to the following scheme:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.1/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.1" }, { "path": "annex/XVII/division/1/division/1/division/1.1/division/2", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.1/division-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.1" }, { "path": "annex/XVII/division/1/division/1/division/1.2", "kind": "division", "number": "1.2", "heading": "Accounting standard", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1" }, { "path": "annex/XVII/division/1/division/1/division/1.2/division/3", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.2/division-3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.2" }, { "path": "annex/XVII/division/1/division/1/division/1.2/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.2/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.2" }, { "path": "annex/XVII/division/1/division/1/division/1.3", "kind": "division", "number": "1.3", "heading": "Numbering convention", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1" }, { "path": "annex/XVII/division/1/division/1/division/1.3/division/5", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.3/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.3" }, { "path": "annex/XVII/division/1/division/1/division/1.3/division/6", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.3/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.3" }, { "path": "annex/XVII/division/1/division/1/division/1.4", "kind": "division", "number": "1.4", "heading": "Sign convention", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1" }, { "path": "annex/XVII/division/1/division/1/division/1.4/division/7", "kind": "division", "number": "7", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.4/division-7", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.4" }, { "path": "annex/XVII/division/1/division/1/division/1.5", "kind": "division", "number": "1.5", "heading": "Level of application", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1" }, { "path": "annex/XVII/division/1/division/1/division/1.5/division/8", "kind": "division", "number": "8", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.5/division-8", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.5" }, { "path": "annex/XVII/division/1/division/1/division/1.6", "kind": "division", "number": "1.6", "heading": "Proportionality", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1" }, { "path": "annex/XVII/division/1/division/1/division/1.6/division/9", "kind": "division", "number": "9", "heading": "For the purpose of Article 16a(2)(b), the asset encumbrance level shall be calculated as follows:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.6/division-9", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.6" }, { "path": "annex/XVII/division/1/division/1/division/1.6/division/10", "kind": "division", "number": "10", "heading": "For the purpose of Article 16a(2)(a), the sum of total assets shall be calculated as follows:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.6/division-10", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.6" }, { "path": "annex/XVII/division/1/division/1/division/1.7", "kind": "division", "number": "1.7", "heading": "Definition of encumbrance", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1" }, { "path": "annex/XVII/division/1/division/1/division/1.7/division/11", "kind": "division", "number": "11", "heading": "For the purpose of this Annex and Annex XVI, an asset shall be treated as encumbered if it has been pledged or if it is subject to any form of arrangement to secure, collateralise or credit enhance any transaction from which it cannot be freely withdrawn.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-1/division-1/division-1.7/division-11", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/1/division/1/division/1.7" }, { "path": "annex/XVII/division/2", "kind": "division", "number": null, "heading": "TEMPLATE-RELATED INSTRUCTIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII" }, { "path": "annex/XVII/division/2/division/2", "kind": "division", "number": "2", "heading": "PART A: ENCUMBRANCE OVERVIEW", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2" }, { "path": "annex/XVII/division/2/division/2/division/12", "kind": "division", "number": "12", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-12", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2" }, { "path": "annex/XVII/division/2/division/2/division/13", "kind": "division", "number": "13", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-13", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2" }, { "path": "annex/XVII/division/2/division/2/division/2.1", "kind": "division", "number": "2.1", "heading": "Template: AE-ASS. Assets of the reporting institution", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1", "kind": "division", "number": "2.1.1", "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14", "kind": "division", "number": "14", "heading": "This paragraph sets out instructions that apply to the main types of transaction that are relevant when completing the AE templates:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.1/division-2.1.1/division-14", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14/division/a", "kind": "division", "number": "(a)", "heading": "Collateralised deposit", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.1/division-2.1.1/division-14/division-a", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14/division/b", "kind": "division", "number": "(b)", "heading": "Repo/matching repos", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.1/division-2.1.1/division-14/division-b", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14/division/c", "kind": "division", "number": "(c)", "heading": "Central bank funding", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.1/division-2.1.1/division-14/division-c", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14/division/d", "kind": "division", "number": "(d)", "heading": "Securities lending", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.1/division-2.1.1/division-14/division-d", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14/division/e", "kind": "division", "number": "(e)", "heading": "Derivatives (liabilities)", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.1/division-2.1.1/division-14/division-e", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14/division/f", "kind": "division", "number": "(f)", "heading": "Covered bonds", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.1/division-2.1.1/division-14/division-f", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14/division/g", "kind": "division", "number": "(g)", "heading": "Securitisations", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.1/division-2.1.1/division-14/division-g", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1/division/2.1.1/division/14" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.2", "kind": "division", "number": "2.1.2", "heading": "Instructions concerning specific rows", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.1/division-2.1.2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1" }, { "path": "annex/XVII/division/2/division/2/division/2.1/division/2.1.3", "kind": "division", "number": "2.1.3", "heading": "Instructions concerning specific columns", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.1/division-2.1.3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.1" }, { "path": "annex/XVII/division/2/division/2/division/2.2", "kind": "division", "number": "2.2", "heading": "Template: AE-COL. Collateral received by the reporting institution", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2" }, { "path": "annex/XVII/division/2/division/2/division/2.2/division/2.2.1", "kind": "division", "number": "2.2.1", "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.2" }, { "path": "annex/XVII/division/2/division/2/division/2.2/division/2.2.1/division/15", "kind": "division", "number": "15", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.2/division-2.2.1/division-15", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.2/division/2.2.1" }, { "path": "annex/XVII/division/2/division/2/division/2.2/division/2.2.1/division/16", "kind": "division", "number": "16", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.2/division-2.2.1/division-16", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.2/division/2.2.1" }, { "path": "annex/XVII/division/2/division/2/division/2.2/division/2.2.1/division/17", "kind": "division", "number": "17", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.2/division-2.2.1/division-17", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.2/division/2.2.1" }, { "path": "annex/XVII/division/2/division/2/division/2.2/division/2.2.2", "kind": "division", "number": "2.2.2", "heading": "Instructions concerning specific rows", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.2/division-2.2.2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.2" }, { "path": "annex/XVII/division/2/division/2/division/2.2/division/2.2.3", "kind": "division", "number": "2.2.3", "heading": "Instructions concerning specific columns", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.2/division-2.2.3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.2" }, { "path": "annex/XVII/division/2/division/2/division/2.3", "kind": "division", "number": "2.3", "heading": "Template: AE-NPL. Own covered bonds and ABSs issued and not yet pledged", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2" }, { "path": "annex/XVII/division/2/division/2/division/2.3/division/2.3.1", "kind": "division", "number": "2.3.1", "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.3" }, { "path": "annex/XVII/division/2/division/2/division/2.3/division/2.3.1/division/18", "kind": "division", "number": "18", "heading": "To avoid double counting, the following rule applies in relation to own covered bonds and securitisations issued and retained by the reporting institution:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.3/division-2.3.1/division-18", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.3/division/2.3.1" }, { "path": "annex/XVII/division/2/division/2/division/2.3/division/2.3.2", "kind": "division", "number": "2.3.2", "heading": "Instructions concerning specific rows", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.3/division-2.3.2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.3" }, { "path": "annex/XVII/division/2/division/2/division/2.3/division/2.3.3", "kind": "division", "number": "2.3.3", "heading": "Instructions concerning specific columns", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.3/division-2.3.3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.3" }, { "path": "annex/XVII/division/2/division/2/division/2.4", "kind": "division", "number": "2.4", "heading": "Template: AE-SOU. Sources of encumbrance", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2" }, { "path": "annex/XVII/division/2/division/2/division/2.4/division/2.4.1", "kind": "division", "number": "2.4.1", "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.4" }, { "path": "annex/XVII/division/2/division/2/division/2.4/division/2.4.1/division/19", "kind": "division", "number": "19", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.4/division-2.4.1/division-19", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.4/division/2.4.1" }, { "path": "annex/XVII/division/2/division/2/division/2.4/division/2.4.1/division/20", "kind": "division", "number": "20", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.4/division-2.4.1/division-20", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.4/division/2.4.1" }, { "path": "annex/XVII/division/2/division/2/division/2.4/division/2.4.2", "kind": "division", "number": "2.4.2", "heading": "Instructions concerning specific rows", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.4/division-2.4.2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.4" }, { "path": "annex/XVII/division/2/division/2/division/2.4/division/2.4.3", "kind": "division", "number": "2.4.3", "heading": "Instructions concerning specific columns", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-2/division-2.4/division-2.4.3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/2/division/2.4" }, { "path": "annex/XVII/division/2/division/3", "kind": "division", "number": "3", "heading": "PART B: MATURITY DATA", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2" }, { "path": "annex/XVII/division/2/division/3/division/3.1", "kind": "division", "number": "3.1", "heading": "General remarks", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/3" }, { "path": "annex/XVII/division/2/division/3/division/3.1/division/21", "kind": "division", "number": "21", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XVII/division-2/division-3/division-3.1/division-21", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XVII/division/2/division/3/division/3.1" }, { "path": "annex/XVII/division/2/division/3/division/3.2", "kind": "division", "number": "3.2", "heading": "Template: AE-MAT. 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"path": "annex/XIX/division/1/division/1.3/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIX/division-1/division-1.3/division-4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIX/division/1/division/1.3" }, { "path": "annex/XIX/division/1/division/1.3/division/5", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIX/division-1/division-1.3/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIX/division/1/division/1.3" }, { "path": "annex/XIX/division/1/division/1.3/division/6", "kind": "division", "number": "6", "heading": "Instructions concerning specific columns:", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIX/division-1/division-1.3/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIX/division/1/division/1.3" }, { "path": "annex/XIX/division/1/division/1.4", "kind": "division", "number": "1.4", "heading": "Prices for Various Lengths of Funding (C 69.00)", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIX/division-1/division-1.4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIX/division/1" }, { "path": "annex/XIX/division/1/division/1.4/division/1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIX/division-1/division-1.4/division-1", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIX/division/1/division/1.4" }, { "path": "annex/XIX/division/1/division/1.4/division/2", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XIX/division-1/division-1.4/division-2", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XIX/division/1/division/1.4" }, { "path": "annex/XIX/division/1/division/1.4/division/3", "kind": "division", "number": "3", "heading": null, "url": 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"kind": "division", "number": "6", "heading": "Except for row 120, concentrations of counterbalancing capacity with a central bank as issuer or counterparty shall not be reported in this template. In the event that an institution has pre-positioned assets at a central bank for standard liquidity operations and to the extent that these assets fall under the top ten issuers or counterparties of unencumbered counterbalancing capacity, the institution shall report the original issuer and the original product type.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXI/division-1/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXI/division/1" }, { "path": "annex/XXII", "kind": "annex", "number": "XXII", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXII", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/XXIII", "kind": "annex", "number": "XXIII", "heading": "INSTRUCTIONS FOR COMPLETING THE MATURITY LADDER TEMPLATE OF ANNEX XXII", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex/XXIII/part/1", "kind": "division", "number": "PART I: GENERAL 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null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-1/division-1/division-1.1/division-5", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/1/division/1/division/1.1" }, { "path": "annex/XXV/division/1/division/1/division/1.1/division/6", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-1/division-1/division-1.1/division-6", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/1/division/1/division/1.1" }, { "path": "annex/XXV/division/1/division/1/division/1.1/division/7", "kind": "division", "number": "7", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-1/division-1/division-1.1/division-7", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/1/division/1/division/1.1" }, { "path": "annex/XXV/division/1/division/1/division/1.2", "kind": "division", "number": "1.2", 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null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/1/division/1/division/1.2" }, { "path": "annex/XXV/division/1/division/1/division/1.2/division/1.2.2/division/9", "kind": "division", "number": "9", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-1/division-1/division-1.2/division-1.2.2/division-9", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/1/division/1/division/1.2/division/1.2.2" }, { "path": "annex/XXV/division/1/division/1/division/1.2/division/1.2.3", "kind": "division", "number": "1.2.3", "heading": "Specific requirements for reporting by Central Institutions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/1/division/1/division/1.2" }, { "path": "annex/XXV/division/1/division/1/division/1.2/division/1.2.3/division/10", "kind": "division", "number": "10", "heading": null, "url": 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"parent": "annex/XXV/division/2/division/1/division/1.1" }, { "path": "annex/XXV/division/2/division/1/division/1.1/division/10", "kind": "division", "number": "10", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-2/division-1/division-1.1/division-10", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/2/division/1/division/1.1" }, { "path": "annex/XXV/division/2/division/1/division/1.1/division/11", "kind": "division", "number": "11", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-2/division-1/division-1.1/division-11", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/2/division/1/division/1.1" }, { "path": "annex/XXV/division/2/division/1/division/1.2", "kind": "division", "number": "1.2", "heading": "Specific remarks regarding settlement and forward starting transactions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/2/division/1" }, { "path": "annex/XXV/division/2/division/1/division/1.2/division/12", "kind": "division", "number": "12", "heading": "Credit institutions shall report outflows stemming from forward starting repos, reverse repos and collateral swaps that start within the 30-day horizon and mature beyond the 30-day horizon where the initial leg produces an outflow. In the case of a reverse repo, the amount to be lent to the counterparty shall be considered as an outflow and reported in item 1.1.8.6. net of the market value of the asset to be received as collateral and after the application of the related LCR haircut if the asset qualifies as liquid asset. If the amount to be lent is lower than the market value of the asset (after LCR haircut) to be received as collateral, the difference shall be reported as an inflow. If the collateral to be received does not qualify as liquid asset, the outflow shall be reported in full. In the case of a repo, where the market value of the asset to be lent as collateral after the application of the related LCR haircut (if the asset qualifies as liquid asset) is larger than the cash amount to be received, the difference is to be reported as an outflow in the above mentioned row. If the amount to be received is larger than the market value of the asset (after LCR haircut) to be lent as collateral, the difference shall be reported as an inflow. For collateral swaps, where the net effect of the initial swap of liquid assets (taking into account LCR haircuts) gives rise to an outflow this outflow shall be reported in the above mentioned row.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-2/division-1/division-1.2/division-12", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/2/division/1/division/1.2" }, { "path": "annex/XXV/division/2/division/1/division/1.2/division/13", "kind": "division", "number": "13", "heading": "Decision tree for sections 1 of C 73.00 of Annex XXIV, the decision tree is without prejudice to the memorandum items reporting. The decision tree is part of the instructions to specify prioritization assessment criteria for the assignment of each reported item in order to secure homogenous and comparable reporting. Going through the decision tree alone is not sufficient, credit institutions shall always comply with the rest of the instructions. For the sake of simplicity, the decision tree ignores totals and subtotals; this however does not mean that they shall not be reported as well. DA refers to Delegated Regulation (EU) 2015/61.", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-2/division-1/division-1.2/division-13", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/2/division/1/division/1.2" }, { "path": "annex/XXV/division/2/division/1/division/1.3", "kind": "division", "number": "1.3", "heading": "Instructions concerning specific columns", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-2/division-1/division-1.3", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/2/division/1" }, { "path": "annex/XXV/division/2/division/1/division/1.4", "kind": "division", "number": "1.4", "heading": "Instructions concerning specific rows", "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-2/division-1/division-1.4", "extent": "E+W+S+N.I.", "status": null, "parent": "annex/XXV/division/2/division/1" }, { "path": "annex/XXV/division/3", "kind": 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