RTS on the disclosure of encumbered and unencumbered assets
Status: Final draft adopted by the EBA and submitted to the European Commission
These draft RTS set out the data that is required to be disclosed on encumbered and unencumbered assets, the format, as well as the timing of the publication. These RTS build on the EBA Guidelines on the same topic and are addressed to institutions, providing them with three disclosure templates to be completed and published, along with line-by-line instructions for completing them. Institutions will have to disclose information in accordance with these disclosure templates, and provide some additional information on the importance of encumbrance in their individual funding model.