- Latest available (Revised)
- Original (As adopted by EU)
Commission Delegated Regulation (EU) 2017/2295Show full title
Commission Delegated Regulation (EU) 2017/2295 of 4 September 2017 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for disclosure of encumbered and unencumbered assets (Text with EEA relevance)
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
More Resources
Legislation originating from the EU
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
This item of legislation originated from the EU
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Changes over time for: ANNEX I
Changes to legislation:
Commission Delegated Regulation (EU) 2017/2295, ANNEX I is up to date with all changes known to be in force on or before 07 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2017 No. 2295 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Annex I:
- Regulation revoked by 2023 c. 29 Sch. 1 Pt. 1 3
Changes and effects yet to be applied to the whole legislation item and associated provisions
- Pt. 2 revoked by S.I. 2021/1078 reg. 13(2)(g) (This amendment not applied to legislation.gov.uk. The affected provision Pt. 2 (PRA) was modified by a non-legislative instrument (Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019) and is not present in the text of the retained EU legislation on legislation.gov.uk. Details of the non-legislative modifications can be found on the Bank of England’s website on the page entitled “The Bank of England’s amendments to financial services legislation under the European Union (Withdrawal) Act 2018”.)
ANNEX IU.K. Disclosure templates
Template A: Encumbered and unencumbered assetsU.K.
Template A — Encumbered and unencumbered assets
| Carrying amount of encumbered assets | Fair value of encumbered assets | Carrying amount of unencumbered assets | Fair value of unencumbered assets | ||||||
|---|---|---|---|---|---|---|---|---|---|
| of which notionally eligible EHQLA and HQLA | of which notionally eligible EHQLA and HQLA | of which EHQLA and HQLA | of which EHQLA and HQLA | ||||||
| 010 | 030 | 040 | 050 | 060 | 080 | 090 | 100 | ||
| 010 | Assets of the reporting institution | ||||||||
| 030 | Equity instruments | ||||||||
| 040 | Debt securities | ||||||||
| 050 | of which: covered bonds | ||||||||
| 060 | of which: asset-backed securities | ||||||||
| 070 | of which: issued by general governments | ||||||||
| 080 | of which: issued by financial corporations | ||||||||
| 090 | of which: issued by non-financial corporations | ||||||||
| 120 | Other assets | ||||||||
| 121 | of which: … | ||||||||
Template B: Collateral receivedU.K.
Template B — Collateral received
| Fair value of encumbered collateral received or own debt securities issued | Unencumbered | ||||
|---|---|---|---|---|---|
| Fair value of collateral received or own debt securities issued available for encumbrance | |||||
| of which notionally eligible EHQLA and HQLA | of which EHQLA and HQLA | ||||
| 010 | 030 | 040 | 060 | ||
| 130 | Collateral received by the reporting institution | ||||
| 140 | Loans on demand | ||||
| 150 | Equity instruments | ||||
| 160 | Debt securities | ||||
| 170 | of which: covered bonds | ||||
| 180 | of which: asset-backed securities | ||||
| 190 | of which: issued by general governments | ||||
| 200 | of which: issued by financial corporations | ||||
| 210 | of which: issued by non-financial corporations | ||||
| 220 | Loans and advances other than loans on demand | ||||
| 230 | Other collateral received | ||||
| 231 | of which: … | ||||
| 240 | Own debt securities issued other than own covered bonds or asset-backed securities | ||||
| 241 | Own covered bonds and asset-backed securities issued and not yet pledged | ||||
| 250 | TOTAL ASSETS, COLLATERAL RECEIVED AND OWN DEBT SECURITIES ISSUED | ||||
Template C: Sources of encumbranceU.K.
Template C — Sources of encumbrance
| Matching liabilities, contingent liabilities or securities lent | Assets, collateral received and own debt securities issued other than covered bonds and ABSs encumbered | ||
|---|---|---|---|
| 010 | 030 | ||
| 010 | Carrying amount of selected financial liabilities | ||
| 011 | of which: … | ||
Template D: Accompanying narrative informationU.K.
Template D — Accompanying narrative information U.K.
Narrative information on the impact of the business model on assets encumbrance and the importance of encumbrance to the institution's business model, which provides users with the context of the disclosures required in Template A to C.
Options/Help
Print Options
PrintThe Whole Regulation
PrintThis Annex only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.