Commission Implementing Regulation (EU) 2015/79 of 18 December 2014 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013
as it stood on 2014-12-18, permalink: /eu-eurlex/32015r0079/2014-12-18
Point-in-time view as at 2014-12-18. This version has been
superseded, it applied 2014-12-18 → open. Jump to the
version in force today or see
exactly what changed next.
Text included, per-article reading view.
Deterministic extraction of the verbatim retrieved document; each article carries its own hash and anchor.
© European Union, 1998-2026. Reuse permitted with attribution under Commission Decision 2011/833/EU. Consolidated texts have no legal effect; only acts published in the Official Journal are authentic.
art_1
#art_1
Article 1
Implementing Regulation (EU) No 680/2014 is amended as follows:
| 1. | in Article 1, the following point (f) is added:‘(f)asset encumbrance according to Article 100 of Regulation (EU) No 575/2013.’; |
|---|---|
| ‘(f) | asset encumbrance according to Article 100 of Regulation (EU) No 575/2013.’ |
| 2. | the following Chapter 7a is inserted: ‘CHAPTER 7aFORMAT AND FREQUENCY OF REPORTING ON ASSET ENCUMBRANCE ON AN INDIVIDUAL AND A CONSOLIDATED BASISArticle 16aFormat and frequency of reporting on asset encumbrance on an individual and a consolidated basis1. In order to report information on asset encumbrance in accordance with Article 100 of Regulation (EU) No 575/2013 on an individual and a consolidated basis, institutions shall submit the information specified in Annex XVI to this Regulation according to the instructions set out in Annex XVII to this Regulation.2. The information referred to in paragraph 1 shall be submitted according to the following specifications:(a)the information specified in Parts A, B and D of Annex XVI with a quarterly frequency;(b)the information specified in Part C of Annex XVI with an annual frequency;(c)the information specified in Part E of Annex XVI with a semi-annual frequency.3. Institutions shall not be required to report the information in Parts B, C or E of Annex XVI where all of the following conditions are met:(a)the institution has total assets, as calculated in accordance with paragraph 10 of point 1.6 of Annex XVII, of less than EUR 30 billion;(b)the asset encumbrance level of the institution, as calculated in accordance with paragraph 9 of point 1.6 of Annex XVII, is below 15 %.4. Institutions shall only be required to report the information in Part D of Annex XVI where they issue the bonds referred to in the first subparagraph of Article 52(4) of Directive 2009/65/EC of the European Parliament and of the Council(*1).(*1) Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32).’ " ; |
|---|---|
| (a) | the information specified in Parts A, B and D of Annex XVI with a quarterly frequency; |
| (b) | the information specified in Part C of Annex XVI with an annual frequency; |
| (c) | the information specified in Part E of Annex XVI with a semi-annual frequency. |
| (a) | the institution has total assets, as calculated in accordance with paragraph 10 of point 1.6 of Annex XVII, of less than EUR 30 billion; |
| (b) | the asset encumbrance level of the institution, as calculated in accordance with paragraph 9 of point 1.6 of Annex XVII, is below 15 %. |
| 3. | in Article 17, paragraph 1 is replaced by the following:‘1. Institutions shall submit the information referred to in this Regulation in the data exchange formats and representations specified by competent authorities, respecting the data point definitions included in the single data point model referred to in Annex XIV and the validation rules referred to in Annex XV as well as the following specifications:(a)information not required or not applicable shall not be included in a data submission;(b)numeric values shall be submitted as facts according to the following:(i)data points with the data type “Monetary” shall be reported using a minimum precision equivalent to thousands of units;(ii)data points with the data type “Percentage” shall be expressed as per unit with a minimum precision equivalent to four decimals;(iii)data points with the data type “Integer” shall be reported using no decimals and a precision equivalent to units.’; |
|---|---|
| (a) | information not required or not applicable shall not be included in a data submission; |
| (b) | numeric values shall be submitted as facts according to the following:(i)data points with the data type “Monetary” shall be reported using a minimum precision equivalent to thousands of units;(ii)data points with the data type “Percentage” shall be expressed as per unit with a minimum precision equivalent to four decimals;(iii)data points with the data type “Integer” shall be reported using no decimals and a precision equivalent to units.’ |
| (i) | data points with the data type “Monetary” shall be reported using a minimum precision equivalent to thousands of units; |
| (ii) | data points with the data type “Percentage” shall be expressed as per unit with a minimum precision equivalent to four decimals; |
| (iii) | data points with the data type “Integer” shall be reported using no decimals and a precision equivalent to units.’ |
| 4. | in Article 18, the following fourth paragraph is added:‘In respect of information to be reported pursuant to Article 16a, the first reporting reference date shall be 31 December 2014.’; |
|---|
| 5. | in Article 19, the following fifth paragraph is added:‘Article 16a shall apply from 1 December 2014.’; |
|---|
| 6. | Annexes XIV and XVare replaced by the text in Annex I to this Regulation. |
|---|
| 7. | Annexes XVI and XVII are added as set out respectively in Annexes II and III to this Regulation. |
|---|
art_2
#art_2
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Provenance and validity dates, identifier, hash
| as of | 2014-12-18 → this version applied |
| valid | 2014-12-18 → open publisher-asserted |
| type | REG_IMPL Commission Implementing Regulation (EU) 2015/79 of 18 December 2014 amending Implementing Regulation (EU) No 680/2014 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 as regards asset encumbrance, single data point model and validation rules Text with EEA relevance |
| language | en |
| published | 2014-12-18 |
| lex_id | eu-eurlex:32015r0079:2014-12-18 |
| record sha256 | 110912479829be4a3ef56137f4b3fbf137af628ff6ecf82c8b3062a2e779f903 |
New here? What am I looking at?
This is a consolidated text: the original law with every later amendment merged in, as the official publisher produced it for a given date. Laws are amended constantly, so “the law” has no single text, only a text per date. That date is the banner above.
It has no legal force. Only the version published in the official gazette (Mémorial / Official Journal) is authentic, the publishers say so themselves, and so do we. Lex reproduces their text without altering a byte, and links the source on every page. This is legal information, never legal advice: it reports what the text said, never what it means for your situation.
“Valid from → to” = the window in which this text applied. “Open” = still current as far as the publisher has consolidated. Each article carries its own hash so you can prove it was not tampered with , here is how.
timeline next version (2014-12-18) →
| tier | A, publisher-supplied validity dates |
| history begins | publisher |
| index built | 2026-08-07T19:46:23Z · corpus 8d5e859 |
| stamp signature | valid (ECDSA-P256) |