{
  "url": "https://openlegislation.uk/eu-regulation-2017-2295/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-2295/article-2.json",
  "legislation": "eur/2017/2295",
  "legislation_title": "Commission Delegated Regulation (EU) 2017/2295 of 4 September 2017 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for disclosure of encumbered and unencumbered assets (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2017-2295",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Additional disclosure requirements for certain institutions",
  "text": "1. In addition to the information referred to in Article 1, institutions that meet the conditions set out in paragraph 2 shall disclose:\n(a) the asset quality indicators by asset type in columns C030, C050, C080 and C100 as set out in Template A of Annex I, in accordance with the instructions in Annex II;\n(b) the asset quality indicators by types of collateral received and debt securities issued, including covered bonds and asset-backed securities (ABSs), in columns C030 and C060 as set out in Template B of Annex I, in accordance with the instructions in Annex II.\n2. Paragraph 1 shall apply only to credit institutions that meet either of the following conditions:\n(a) their total assets, calculated in accordance with paragraph 10 of point 1.6 of Annex XVII to Implementing Regulation (EU) No 680/2014, amount to more than EUR 30 billion;\n(b) their asset encumbrance level, calculated in accordance with paragraph 9 of point 1.6 of Annex XVII to Implementing Regulation (EU) No 680/2014, is above 15 %.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/2295/article/2",
    "retrieved_at": "2026-11-01T14:44:22.801924+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}