№ lp_2_1_10134
Regulatory technical instructions establishing the structure, definitions, calculation methods and template-specific requirements for prudential reporting on asset encumbrance by institutions under the CRR framework.
Type of document: Regulatory reporting instructions
Annex: Annex XVII
Subject: Asset encumbrance reporting framework
Scope: Prudential reporting by institutions
Legal references: Regulation (EU) No 575/2013 (CRR); Regulation (EC) No 1606/2002
Accounting framework: IAS/IFRS or applicable national accounting standards
Structure: Parts A–E comprising nine reporting templates
Templates included: AE-ASS; AE-COL; AE-NPL; AE-SOU; AE-MAT; AE-CONT; AE-CB; AE-ADV1; AE-ADV2
Level of application: Institutions subject to prudential requirements under Article 99(1) CRR
Key definitions: Encumbered assets; asset encumbrance ratio; carrying amount
Scenarios covered: 30% decrease of encumbered assets; 10% depreciation in significant currencies
Price: 8 / 10 USD
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