Version in force , Modified +341 −1,002§
Amended by Regulation (EU) 2019/2033 32019R2033 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2019/876 32019R0876 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2021/558 32021R0558 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2020/873 32020R0873 on EUR-Lex (external, EUR-Lex)
dates removed: 2012-12-20, 2014-06-30, 2016-01-01
Not in every listWhat this means
Found in the text, but not every source lists it — the text comparison found this change; the EU's own amendment metadata does not list it. The source that does not name it is the EU's own amendment metadata. Both are shown; neither is overruled.
Explanation, written by a model and checked against the cited text
The heading changed from referring only to unencumbered assets to referring to disclosure of encumbered and unencumbered assets.
The earlier text directed EBA to issue guidelines and develop draft regulatory technical standards on disclosure of unencumbered assets, with reference to an ESRB recommendation and specified submission dates, whereas the later text instead directly requires institutions to disclose information on their encumbered and unencumbered assets using the carrying amount per exposure class broken down by asset quality and the total carrying amount encumbered and unencumbered.
The later text also adds a statement that disclosure of information on encumbered and unencumbered assets shall not reveal emergency liquidity assistance provided by central banks, a provision absent from the earlier text.
Cited: Art. 443, v1 (external, EUR-Lex) · Art. 443, v2 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
texts differ too much for an inline diff; shown separately
Previous version, in force 28 December 2020 02013R0575-20201228
Article 443 Unencumbered assets EBA shall issue guidelines specifying the disclosure of unencumbered assets, taking into account Recommendation ESRB/2012/2 of the European Systemic Risk Board of 20 December 2012 on funding of credit institutions OJ C 119, 25.4.2013, p. 1. and in particular Recommendation D — Market transparency on asset encumbrance, by 30 June 2014. Those guidelines shall be adopted in accordance with Article 16 of Regulation (EU) No 1093/2010. EBA shall develop draft regulatory technical standards to specify disclosure of the balance sheet value per exposure class broken down by asset quality and the total amount of the balance sheet value that is unencumbered, taking into account Recommendation ESRB/2012/2 and conditional on EBA considering in its report that such additional disclosure offers reliable and meaningful information. EBA shall submit those draft regulatory technical standards to the Commission by 1 January 2016. Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
this version, in force 28 June 2021 02013R0575-20210629
Article 443 Disclosure of encumbered and unencumbered assets Institutions shall disclose information concerning their encumbered and unencumbered assets. For those purposes, institutions shall use the carrying amount per exposure class broken down by asset quality and the total amount of the carrying amount that is encumbered and unencumbered. Disclosure of information on encumbered and unencumbered assets shall not reveal emergency liquidity assistance provided by central banks.