1.Institutions that report on the level of asset encumbrance as referred to in Article 430(1), point (g), of Regulation (EU) No 575/2013 on both individual and consolidated basis shall submit that information as specified in Section 8 – ‘Reporting on asset encumbrance’ of Annex I with the following frequency:
the information specified in templates F 32.01 to F 33.00 and F35.00 of Section 8 of Annex I to this Regulation with a quarterly frequency;
the information specified in template F34.00 of Section 8 of Annex I to this Regulation with an annual frequency;
the information specified in templates F 36.01 and F 36.02 of Section 8 of Annex I to this Regulation with a semi-annual frequency.
2.Institutions shall submit the information referred to in paragraph 1as follows:
institutions shall submit the information specified in Part A of Section 8 – ‘Reporting on asset encumbrance’;
large institutions shall submit the information specified in Parts B, C and E of Section 8 – ‘Reporting on asset encumbrance’;
institutions that are neither large institutions nor small and non-complex institutions shall submit the information specified in Parts B, C and E of Section 8 – ‘Reporting on asset encumbrance’ where the asset encumbrance level of the institution, specified as (Carrying amount of encumbered assets and collateral)/(Total assets and collateral), is equal to or above 15 %;
institutions shall report the information specified in Part D of Section 8 – ‘Reporting on asset encumbrance’, only where they issue bonds referred to in Article 52(4), first subparagraph, of Directive 2009/65/EC of the European Parliament and of the Council 5.