On January 21, 2015, the EU Implementing Regulation which amends the Regulation laying down Implementing Technical Standards on supervisory reporting of institutions regarding asset encumbrance, single data point model and validation rules under the Capital Requirements Directive IV ("CRD IV") package was published in the Official Journal of the European Union. The amendments include changes on: (i) the format and frequency of reporting on asset encumbrance on an individual and consolidated basis; (ii) first reporting reference dates; and (iii) validation rules. The Implementing Regulation enters into force on February 10, 2015.
The Implementing Regulation is available at: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:JOL_2015_014_R_0001&from=EN.
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