1. In order to report information on asset encumbrance in accordance with Article 430(1), point (g), 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, in accordance with the instructions set out in Annex XVII to this Regulation.
2. The information referred to in paragraph 1 shall be submitted as follows:
the information specified in Annex XVI, Parts A, B and D, with a quarterly frequency;
the information specified in Annex XVI, Part C, with an annual frequency;
the information specified in Annex XVI, Part E, with a semi-annual frequency.
3. Institutions shall not be required to report the information specified in Annex XVI, Parts B, C and E, where both of the following conditions are met:
the institution is not considered a large institution;
the asset encumbrance level of the institution, as calculated in accordance with Annex XVII, point 1.6, sub-point 9, is below 15 %.
The entry and exit criteria of Article 4(3) shall apply.
4. Institutions shall report the information specified in Annex XVI, Part D, only where they issue bonds referred to in Article 52(4), the first subparagraph, of Directive 2009/65/EC of the European Parliament and of the Council (11). The entry and exit criteria of Article 4(3) shall apply.