title: Rialachán Cur Chun Feidhme (AE) 2021/451 ón gCoimisiún an 17 Nollaig 2020 lena leagtar síos caighdeáin theicniúla cur chun feidhme i dtaca le cur i bhfeidhm Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le tuairisciú maoirseachta institiúidí agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014 (Téacs atá ábhartha maidir le LEE)

text:
                  19.3.2021

                  GA

                  Iris Oifigiúil an Aontais Eorpaigh

                  1

         RIALACHÁN CUR CHUN FEIDHME (AE) 2021/451 ÓN gCOIMISIÚN
         an 17 Nollaig 2020
         lena leagtar síos caighdeáin theicniúla cur chun feidhme i dtaca le cur i bhfeidhm Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le tuairisciú maoirseachta institiúidí agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014
         (Téacs atá ábhartha maidir le LEE)
         TÁ AN COIMISIÚN EORPACH,
         Ag féachaint don Chonradh ar Fheidhmiú an Aontais Eorpaigh,
         Ag féachaint do Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 26 Meitheamh 2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta agus lena leasaítear Rialachán (AE) Uimh. 648/2012 (1), agus go háirithe an chéad fhomhír d’Airteagal 415(3), an chéad fhomhír d’Airteagal 415(3a), an chéad fhomhír d’Airteagal 430(7) agus an dara fomhír d’Airteagal 430(9) de,
         De bharr an mhéid seo a leanas:

                     (1)

                     Gan dochar do chumhachtaí na n-údarás inniúil faoi Airteagal 104(1), pointe (j), de Threoir 2013/36/AE ó Pharlaimint na hEorpa agus ón gComhairle (2), le Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014 ón gCoimisiún (3) leagtar síos, ar bhonn Airteagal 430 de Rialachán (AE) Uimh. 575/2013, creat tuairiscithe comhleanúnach. Rinneadh Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014 a leasú roinnt uaireanta i gcomhréir leis na leasuithe ar Rialachán (AE) Uimh. 575/2013 a glacadh chun eilimintí stuamachta a thabhairt isteach, a fhorbairt tuilleadh nó a oiriúnú.

                     (2)

                     Tá dlúthnasc idir forálacha an Rialacháin seo, ós rud é go ndéileálann siad le ceanglais tuairiscithe na n-institiúidí. Chun comhleanúnachas a áirithiú idir na forálacha sin, ar cheart go dtiocfaidís i bhfeidhm an tráth céanna, agus chun léargas cuimsitheach agus dlúthrochtain orthu a éascú le haghaidh na ndaoine atá faoi réir na n-oibleagáidí sin, is inmhianaithe na caighdeáin theicniúla ghaolmhara cur chun feidhme uile a cheanglaítear faoi Rialachán (AE) Uimh. 575/2013 a chuimsiú in aon Rialachán amháin.

                     (3)

                     Agus caighdeáin idirnáisiúnta Choiste Basel um Maoirseacht ar Bhaincéireacht á gcur san áireamh, le Rialachán (AE) 2019/876 ó Pharlaimint na hEorpa agus ón gComhairle (4) leasaítear Rialachán (AE) Uimh. 575/2013 i roinnt gnéithe, cosúil leis an gcóimheas luamhánaithe, an ceanglas maidir le glanchistiúchán cobhsaí, na ceanglais maidir le cistí dílse agus dliteanais incháilithe, an priacal creidmheasa contrapháirtí, an priacal margaidh, na risíochtaí ar chontrapháirtithe lárnacha, na risíochtaí ar ghnóthais chomhinfheistíochta, na risíochtaí móra, agus na ceanglais tuairiscithe agus nochta. Dá bhrí sin, ba cheart an creat tuairiscithe a leagtar síos i Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014 a athbhreithniú agus ba cheart an tacar teimpléad maidir le faisnéis a bhailiú chun críocha tuairiscithe maoirseachta a thabhairt cothrom le dáta.

                     (4)

                     Le Rialachán (AE) 2019/876 tugtar isteach i Rialachán (AE) Uimh. 575/2013 ceanglas cóimheasa luamhánaithe chaipiteal Leibhéal 1 arna chalabrú ag 3 %, raon coigeartuithe maidir le ríomh na risíochta ar chóimheas luamhánaithe, agus ceanglas maoláin cóimheasa luamhánaithe le haghaidh institiúidí a shainaithnítear mar institiúidí a bhfuil tábhacht shistéamach dhomhanda leo (G-SIIanna) i gcomhréir le Treoir 2013/36/AE. Dá bhrí sin, ba cheart tuairisciú an chóimheasa luamhánaithe a thabhairt cothrom le dáta chun na ceanglais sin i ríomh na risíochta agus na coigeartuithe air a léiriú.

                     (5)

                     Le Rialachán (AE) 2019/876 tugtar isteach i Rialachán (AE) Uimh. 575/2013 ceanglais tuairiscithe maidir leis an gcóimheas glanchistiúcháin chobhsaí (NSFR), lena n-áirítear ceanglais shimplithe. Is gá, dá bhrí sin, tacar nua teimpléad agus treoracha maidir le tuairisciú a leagan síos.

                     (6)

                     Le Rialachán (AE) 2019/876 tugtar isteach i Rialachán (AE) Uimh. 575/2013 fachtóir tacaíochta nua atá le cur i bhfeidhm ar risíochtaí tionscadal bonneagair agus cur chuige nuashonraithe chun méideanna risíochta atá ualaithe ó thaobh priacail a ríomh le haghaidh gnóthais chomhinfheistíochta. Is gá, dá bhrí sin, agus i gcomhréir leis na creataí nochta, teimpléid agus treoracha nua a leagan síos maidir le tuairisciú ar phriacal creidmheasa agus na treoracha reatha a thabhairt cothrom le dáta.

                     (7)

                     Le Rialachán (AE) 2019/876, maidir le cur chuige caighdeánaithe le haghaidh phriacal creidmheasa an chontrapháirtí (SA-CCR), atá níos íogaire maidir le priacal, agus leagan simplithe (an SA-CCR simplithe) le haghaidh institiúidí a chomhlíonann critéir cháilitheachta réamhshainithe, cuirtear sin in ionad an chur chuige caighdeánaithe i Rialachán (AE) Uimh. 575/2013. Cé go ndearnadh athbhreithniú air, leanann modh na risíochta tosaigh de bheith ar fáil d’institiúidí a chomhlíonann critéir réamhshainithe. Is gá, dá bhrí sin, teimpléid agus treoracha nua a leagan síos maidir le tuairisciú ar phriacal creidmheasa contrapháirtí agus na treoracha reatha a thabhairt cothrom le dáta.

                     (8)

                     Le Rialachán (AE) 2019/876 cuirtear tagairtí do “chaipiteal Leibhéal 1” in ionad na dtagairtí do “chaipiteal incháilithe” i ríomh na risíochtaí móra i Rialachán (AE) Uimh. 575/2013 agus tugtar isteach tairseach eile chun risíochtaí móra a thuairisciú ar bhonn comhdhlúite. Dá bhrí sin, ba cheart an tuairisciú ar risíochtaí móra a thabhairt cothrom le dáta.

                     (9)

                     Le Rialachán (AE) 2019/630 ó Pharlaimint na hEorpa agus ón gComhairle (5) tugtar isteach i Rialachán (AE) Uimh. 575/2013 cúlstop stuamachta le haghaidh risíochtaí neamhthuillmheacha (NPEnna) lena bhforchuirtear asbhaint ó chistí dílse institiúidí i gcás nach gcumhdaítear NPEnna go leordhóthanach le forálacha ná le coigeartuithe eile, de réir féilire réamhshainithe chun cumhdach iomlán a thiomargadh le himeacht ama. Tá an cúlstop stuamachta sin bunaithe ar na sainmhínithe ar “risíocht neamhthuillmheach” agus “bearta staontá” a leagtar síos i Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014. Is gá, dá bhrí sin, teimpléid agus treoracha a leasú chun a áirithiú go mbeidh sainmhíniú aonair ann ar “risíocht neamhthuillmheach” agus “bearta staontá” chun críoch tuairiscithe agus chun críoch cúlstop stuamachta araon. Tá teimpléid nua riachtanach freisin chun faisnéis a bhailiú chun an cúlstop a ríomh.

                     (10)

                     Le Rialachán (AE) 2019/2033 ó Pharlaimint na hEorpa agus ón gComhairle (6), déantar Caibidil 1 de Theideal I de Chuid a Trí, Roinn 2 (Airteagail 95 go 98), de Rialachán (AE) Uimh. 575/2013 a aisghairm le héifeacht ón 26 Meitheamh 2026. Ar an gcúis sin, forálacha maidir le tuairisciú le haghaidh grúpaí nach bhfuil iontu ach gnólachtaí infheistíochta atá faoi réir Airteagail 95 agus 96 de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, ba cheart go scoirfidh siad d’fheidhm a bheith acu an 26 Meitheamh 2026.

                     (11)

                     I bhfianaise raon feidhme na leasuithe sin agus ar mhaithe le soiléireacht, is iomchuí Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014 a aisghairm agus an Rialachán seo a chur ina ionad.

                     (12)

                     Is cuid de shraith beart é Rialachán (AE) 2020/873 ó Pharlaimint na hEorpa agus ón gComhairle (7) lena maolaítear tionchar phaindéim COVID-19 ar institiúidí ar fud an Aontais. Leis an Rialachán sin, tugadh isteach leasuithe áirithe ar Rialacháin (AE) Uimh. 575/2013 agus (AE) 2019/876 a bhfuil tionchar acu ar thuairisciú maoirseachta. Dá bhrí sin, ba cheart na leasuithe sin a léiriú sa chreat tuairiscithe.

                     (13)

                     Ba cheart d’institiúidí tús a chur le tuairisciú maoirseachta faoi dheireadh an dara ráithe de 2021. An tuairisciú maidir leis an maolán cóimheasa luamhánaithe, áfach, ba cheart tús a chur leis ó mhí Eanáir 2023 toisc gur cuireadh cur i bhfeidhm na gceanglas maoláin luamhánaithe siar go mí Eanáir 2023 le Rialachán (AE) 2020/873.

                     (14)

                     Tá an Rialachán seo bunaithe ar na dréachtchaighdeáin theicniúla cur chun feidhme a chuir an tÚdarás Baincéireachta Eorpach (ÚBE) faoi bhráid an Choimisiúin.

                     (15)

                     Tá comhairliúcháin phoiblí oscailte déanta ag ÚBE maidir leis na dréachtchaighdeáin theicniúla cur chun feidhme ar a bhfuil an Rialachán seo bunaithe, tá anailís déanta aige ar na costais agus ar na tairbhí a d’fhéadfadh a bheith ag baint leo, agus d’iarr sé comhairle ar an nGrúpa Geallsealbhóirí Baincéireachta arna bhunú i gcomhréir le hAirteagal 37 de Rialachán (AE) Uimh. 1093/2010 ó Pharlaimint na hEorpa agus ón gComhairle (8), cé is moite de na forálacha lena léirítear na leasuithe ar Rialachán (AE) Uimh. 575/2013 le Rialachán (AE) 2020/873. Chinn ÚBE go mbeadh sé thar a bheith díréireach comhairliúcháin phoiblí nó measúnú costais is tairbhe a dhéanamh ar na forálacha sin toisc nach mbaineann siad ach le fíorbheagán rónna i dteimpléid maidir le tuairisciú ar shócmhainneacht agus luamhánú agus nach dócha go mbeadh tionchar ábhartha acu ar na costais tuairiscithe. Ina theannta sin, choimeádfadh an comhairliúchán poiblí nó an measúnú costais is tairbhe sin maoirseoirí ó na sonraí ábhartha a bhailiú go tráthúil ar bhealach comhleanúnach rialta.

                     (16)

                     Chun a ndóthain ama a thabhairt d’institiúidí ullmhú don tuairisciú i gcomhréir leis an Rialachán seo, ba cheart dó teacht i bhfeidhm an lá tar éis dháta a fhoilsithe in Iris Oifigiúil an Aontais Eorpaigh,

               TAR ÉIS AN RIALACHÁN SEO A GHLACADH:

            Airteagal 1
            Ábhar agus raon feidhme
            Leagtar síos leis an Rialachán seo formáidí agus teimpléid aonfhoirmeacha maidir le tuairisciú, mar aon le treoracha agus modheolaíocht maidir leis an gcaoi leis na teimpléid sin a úsáid, minicíocht agus dátaí an tuairiscithe, na sainmhínithe agus na réitigh TF maidir le tuairisciú na n-institiúidí dá n-údaráis inniúla i gcomhréir le hAirteagal 415, mír 3 agus mír 3a, de Rialachán (AE) Uimh. 575/2013, agus le hAirteagal 430, míreanna 1 go 4 agus míreanna 7 go 9 den Rialachán sin.

            Airteagal 2
            Dáta tagartha maidir le tuairisciú

               1.   Cuirfidh institiúidí faisnéis isteach chuig na húdaráis inniúla, faoi mar atá an fhaisnéis sin, ar na dátaí íocaíochta maidir le tuairisciú seo a leanas:

                           (a)

                           tuairisciú míosúil: an lá deireanach de gach mí;

                           (b)

                           tuairisciú ráithiúil: an 31 Márta, an 30 Meitheamh, an 30 Meán Fómhair agus an 31 Nollaig;

                           (c)

                           tuairisciú leathbhliantúil: an 30 Meitheamh agus an 31 Nollaig;

                           (d)

                           tuairisciú bliantúil: an 31 Nollaig.

               2.   Faisnéis a chuirtear isteach de bhun na dteimpléad a leagtar amach in Iarscríbhinní III agus IV, i gcomhréir leis na treoracha in Iarscríbhinn V agus a thagraíonn do thréimhse ar leith, tuairisceofar í go carnach ón gcéad lá den bhliain chuntasaíochta go dtí an dáta tagartha.

               3.   I gcás ina gceadaítear d’institiúidí le dlíthe náisiúnta a bhfaisnéis airgeadais a thuairisciú bunaithe ar dheireadh a mbliana cuntasaíochta, nach mar a chéile é agus deireadh na bliana féilire, féadfar coigeartú a dhéanamh dá réir ar dhátaí tagartha maidir le tuairisciú ionas go ndéanfar tuairisciú na faisnéise airgeadais agus na faisnéise chun institiúidí a bhfuil tábhacht shistéamach dhomhanda leo (G-SIIanna) a shainaithint agus go ndéanfar rátaí maolánacha G-SII a shannadh gach 3 mhí, gach 6 mhí nó gach 12 mhí ó dheireadh na bliana cuntasaíochta, faoi seach.

            Airteagal 3
            Dátaí íocaíochta a thuairisciú

               1.   Cuirfidh institiúidí faisnéis isteach chuig na húdaráis inniúla faoi am dúnta gnó ar na dátaí íocaíochta seo a leanas:

                           (a)

                           tuairisciú míosúil: an 15ú lá féilire tar éis an dáta tagartha maidir le tuairisciú;

                           (b)

                           tuairisciú ráithiúil: an 12 Bealtaine, an 11 Lúnasa, an 11 Samhain agus an 11 Feabhra;

                           (c)

                           tuairisciú leathbhliantúil: an 11 Lúnasa agus an 11 Feabhra;

                           (d)

                           tuairisciú bliantúil: an 11 Feabhra.

               2.   Más saoire phoiblí é lá na híocaíochta i mBallstát an údaráis inniúil dá bhfuil an tuarascáil le soláthar, nó más lá Satharn nó Domhnach é, cuirfear sonraí isteach an lá oibre dár gcionn.

               3.   I gcás ina dtuairiscíonn institiúidí a bhfaisnéis airgeadais nó an fhaisnéis chun G-SIIanna a shainaithint agus chun rátaí maolánacha G-SII a shannadh agus úsáid á baint as dátaí tagartha coigeartaithe maidir le tuairisciú bunaithe ar dheireadh a mbliana cuntasaíochta mar a leagtar amach i mír 3 d’Airteagal 2, féadfar na dátaí íocaíochta a choigeartú dá réir freisin ionas go gcoinneofar ar bun an tréimhse íocaíochta chéanna ón dáta tagartha coigeartaithe maidir le tuairisciú.

               4.   Féadfaidh institiúidí figiúirí neamhiniúchta a chur isteach. I gcás nach mar a chéile na figiúirí iniúchta agus na figiúirí neamhiniúchta a cuireadh isteach, cuirfear isteach na figiúirí iniúchta athbhreithnithe gan moill mhíchuí. Is éard atá i bhfigiúirí neamhiniúchta figiúirí nach bhfuil tuairim ó iniúchóir seachtrach faighte ina leith, agus is éard atá i bhfigiúirí iniúchta figiúirí a d’iniúch iniúchóir seachtrach agus tuairim iniúchóireachta á cur in iúl aige.

               5.   Na ceartúcháin eile ar na tuarascálacha a cuireadh isteach, cuirfear isteach iad freisin chuig na húdaráis inniúla gan moill mhíchuí.

            Airteagal 4
            Tairseacha tuairiscithe — critéir iontrála agus imeachta

               1.   Na hinstitiúidí a chomhlíonann na coinníollacha a leagtar amach in Airteagal 4(1), pointe (145) de Rialachán (AE) Uimh. 575/2013, tosóidh siad ar fhaisnéis a thuairisciú mar institiúidí beaga neamhchasta ar an gcéad dáta tagartha maidir le tuairisciú tar éis na coinníollacha sin a chomhlíonadh. I gcás nach mbeidh na coinníollacha sin á gcomhlíonadh a thuilleadh ag institiúidí, stopfaidh siad an fhaisnéis a thuairisciú faoin gcéad dáta tagartha maidir le tuairisciú ina dhiaidh sin.

               2.   Na hinstitiúidí a chomhlíonann na coinníollacha a leagtar amach in Airteagal 4(1), pointe (146) de Rialachán (AE) Uimh. 575/2013, tosóidh siad ar fhaisnéis a thuairisciú mar institiúidí móra ar an gcéad dáta tagartha maidir le tuairisciú tar éis na coinníollacha sin a chomhlíonadh. I gcás nach mbeidh na coinníollacha sin á gcomhlíonadh a thuilleadh ag institiúidí, stopfaidh siad an fhaisnéis a thuairisciú faoin gcéad dáta tagartha maidir le tuairisciú ina dhiaidh sin.

               3.   Tosóidh institiúidí ar fhaisnéis a thuairisciú faoi réir na dtairseach a leagtar amach sa Rialachán seo maidir leis an gcéad dáta tagartha eile maidir le tuairisciú tar éis dul thar na tairseacha sin ar dhá dháta tagartha maidir le tuairisciú i ndiaidh a chéile. Féadfaidh institiúidí éirí as faisnéis a thuairisciú faoi réir na dtairseach a leagtar amach sa Rialachán seo maidir leis an gcéad dáta tagartha eile maidir le tuairisciú i gcás ina dtiteann siad faoi bhun na dtairseach ábhartha ar thrí dháta tagartha maidir le tuairisciú i ndiaidh a chéile.

            Airteagal 5
            Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse ar bhonn aonair – tuairisciú ráithiúil

               1.   Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair, cuirfidh institiúidí an fhaisnéis dá dtagraítear san Airteagal seo isteach le minicíocht ráithiúil.

               2.   Cuirfidh institiúidí faisnéis maidir le cistí dílse agus ceanglais cistí dílse isteach mar a shonraítear in Iarscríbhinn I, teimpléid 1 go 5, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 1.

               3.   Cuirfidh institiúidí faisnéis isteach maidir le priacal creidmheasa agus risíochtaí ar phriacal creidmheasa an chontrapháirtí lena bpléitear faoin gcur chuige caighdeánaithe mar a shonraítear in Iarscríbhinn I, teimpléad 7, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.2.

               4.   Cuirfidh institiúidí faisnéis isteach maidir le priacal creidmheasa agus risíochtaí ar phriacal creidmheasa an chontrapháirtí a láimhseáiltear faoin gcur chuige inmheánach bunaithe ar rátálacha mar a shonraítear in Iarscríbhinn I, teimpléid 8.1 agus 8.2, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.3.

               5.   Cuirfidh institiúidí faisnéis isteach maidir le dáileadh geografach risíochtaí de réir tíre, chomh maith le risíochtaí comhiomlánaithe ar leibhéal iomlán, mar a shonraítear in Iarscríbhinn I, teimpléad 9, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.4.
               Cuirfidh institiúidí faisnéis isteach a shonraítear i dteimpléid 9.1 agus 9.2, agus go háirithe faisnéis maidir le dáileadh geografach risíochtaí de réir tíre, i gcás ina bhfuil risíochtaí tosaigh nach risíochtaí tosaigh intíre iad i ngach tír nach tír intíre í i ngach aicme risíochta, mar a tuairiscítear i gcomhréir le hIarscríbhinn I, teimpléad 4, ró 0850, mar a chéile le 10 % de risíochtaí tosaigh intíre iomlána agus risíochtaí tosaigh iomlána nach risíochtaí tosaigh intíre iad, nó níos airde ná sin, mar a thuairiscítear i gcomhréir le hIarscríbhinn I, teimpléad 4, ró 0860. Measfar risíochtaí a bheith ina risíochtaí intíre i gcás inar risíochtaí iad ar chontrapháirtithe atá lonnaithe sa Bhallstát ina bhfuil an institiúid bunaithe.
               Beidh feidhm ag na critéir iontrála agus imeachta a leagtar amach in Airteagal 4.

               6.   Cuirfidh institiúidí faisnéis isteach maidir le priacal creidmheasa an chontrapháirtí mar a shonraítear in Iarscríbhinn I, teimpléid 34.01 go 34.05 agus 34.08 go 34.10, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.9.

               7.   Institiúidí a chuireann an cur chuige caighdeánaithe nó an cur chuige bunaithe ar shamhlacha inmheánacha i bhfeidhm chun risíochtaí ar phriacal creidmheasa contrapháirtí a ríomh i gcomhréir le Cuid a Trí, Teideal II, Caibidil 6, Ranna 3 agus 6 de Rialachán (AE) Uimh. 575/2013, cuirfidh siad isteach faisnéis maidir le priacal creidmheasa an chontrapháirtí mar a shonraítear in Iarscríbhinn I, teimpléad 34.06, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.9.7.

               8.   Cuirfidh institiúidí faisnéis isteach maidir le risíochtaí ar chothromas a láimhseáiltear faoin gcur chuige inmheánach bunaithe ar rátálacha mar a shonraítear in Iarscríbhinn I, teimpléad 10, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.5.

               9.   Cuirfidh institiúidí faisnéis isteach maidir le priacal socraíochta mar a shonraítear in Iarscríbhinn I, teimpléad 11, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.6.

               10.   Cuirfidh institiúidí faisnéis isteach maidir le risíochtaí ar urrúsú mar a shonraítear in Iarscríbhinn I, teimpléad 13.01, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.7.

               11.   Cuirfidh institiúidí faisnéis maidir le ceanglais cistí dílse agus caillteanais a bhaineann le priacal oibriúcháin isteach mar a shonraítear in Iarscríbhinn I, teimpléad 16, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.1.

               12.   Cuirfidh institiúidí faisnéis maidir le ceanglais cistí dílse a bhaineann leis an bpriacal margaidh isteach mar a shonraítear in Iarscríbhinn I, teimpléid 18 go 24, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointí 5.1 go 5.7.

               13.   Cuirfidh institiúidí faisnéis isteach maidir le ceanglais cistí dílse a bhaineann le priacal um choigeartú luachála creidmheasa mar a shonraítear in Iarscríbhinn I, teimpléad 25, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 5.8.

               14.   Cuirfidh institiúidí faisnéis isteach maidir le luacháil stuama mar a shonraítear in Iarscríbhinn I, teimpléad 32, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 6 mar a leanas:

                           (a)

                           cuirfidh gach institiúid an fhaisnéis isteach a shonraítear in Iarscríbhinn I, teimpléad 32.1, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 6;

                           (b)

                           chomh maith leis an bhfaisnéis dá dtagraítear i bpointe (a) den mhír seo, tuairisceoidh institiúidí a chuireann an cur chuige lárnach i bhfeidhm i gcomhréir le Rialachán Tarmligthe (AE) 2016/101 ón gCoimisiún (9) an fhaisnéis a shonraítear in Iarscríbhinn I, teimpléad 32.2, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 6;

                           (c)

                           chomh maith leis an bhfaisnéis dá dtagraítear i bpointí (a) agus (b) den mhír seo, tuairiscíonn institiúidí a chuireann an cur chuige lárnach i bhfeidhm i gcomhréir le Rialachán Tarmligthe (AE) 2016/101 ón gCoimisiún agus a théann thar an tairseach dá dtagraítear in Airteagal 4(1) den Rialachán sin an fhaisnéis a shonraítear in Iarscríbhinn I, teimpléid 32.3 agus 32.4, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 6.

                     Chun críocha na míre seo, ní bheidh feidhm ag na critéir iontrála agus imeachta a leagtar amach in Airteagal 4.

               15.   Cuirfidh institiúidí faisnéis isteach maidir leis an gcúlstop stuamachta le haghaidh risíochtaí neamhthuillmheacha (NPEnna) mar a shonraítear in Iarscríbhinn I, teimpléid 35.01, 35.02 agus 35.03, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 8.

            Airteagal 6
            Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse ar bhonn aonair – tuairisciú leathbhliantúil

               1.   Chun faisnéis faoi chistí dílse agus ceanglais cistí dílse a thuairisciú ar bhonn aonair i gcomhréir le hAirteagal 430(1), pointe (a), de Rialachán (AE) Uimh. 575/2013, cuirfidh institiúidí an fhaisnéis dá dtagraítear san Airteagal seo isteach le minicíocht leathbhliantúil.

               2.   Cuirfidh institiúidí faisnéis isteach maidir le gach risíocht ar urrúsú mar a shonraítear in Iarscríbhinn I, teimpléid 14 agus 14.01, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.8; ach amháin nuair is cuid de ghrúpa iad sa tír chéanna ina bhfuil siad faoi réir ceanglais cistí dílse.

               3.   Cuirfidh institiúidí faisnéis maidir le risíochtaí ceannasacha isteach mar a leanas:

                           (a)

                           i gcás ina bhfuil suim ghlanluacha chomhiomlán na sócmhainní airgeadais ó earnáil an chontrapháirtí “Rialtais ghinearálta” mar a chéile le 1 % de shuim na suime glanluacha iomláine le haghaidh “Urrús fiachais” agus “Iasachtaí agus airleacain”, nó níos airde ná sin, cuirfidh institiúidí an fhaisnéis isteach mar a shonraítear in Iarscríbhinn I, teimpléad 33, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 7, agus leanfaidh siad na treoracha in Iarscríbhinn V maidir le teimpléad 4 in Iarscríbhinn III nó in Iarscríbhinn IV, mar is infheidhme, chun na luachanna ábhartha a ríomh;

                           (b)

                           i gcás ina bhfuil an luach a thuairiscítear le haghaidh risíochtaí intíre ar shócmhainní airgeadais neamhdhíorthacha mar a shainítear i ró 0010, colún 0010 in Iarscríbhinn I, teimpléad 33, níos lú ná 90 % den luach a thuairiscítear le haghaidh risíochtaí intíre agus risíochtaí nach risíochtaí intíre iad le haghaidh an phointe sonraí chéanna, cuirfidh institiúidí a chomhlíonann an coinníoll dá dtagraítear i bpointe (a) an fhaisnéis isteach mar a shonraítear in Iarscríbhinn I, teimpléad 33, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 7, le miondealú iomlán de réir tíre;

                           (c)

                           institiúidí a chomhlíonann na coinníollacha dá dtagraítear i bpointe (a) agus nach gcomhlíonann an coinníoll dá dtagraítear i bpointe (b), cuirfidh siad an fhaisnéis isteach a shonraítear i dteimpléad 33, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 7, le risíochtaí comhiomlánaithe ar:

                                       (i)

                                       an leibhéal iomlán; agus

                                       (ii)

                                       an leibhéal intíre.

                     Beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3).

               4.   Tuairisceofar faisnéis faoi chaillteanais ábhartha maidir le priacal oibriúcháin mar a leanas:

                           (a)

                           déanfaidh institiúidí a ríomhann ceanglais cistí dílse a bhaineann le priacal oibriúcháin i gcomhréir le Cuid a Trí, Teideal III, Caibidil 4 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis sin a thuairisciú mar a shonraítear in Iarscríbhinn I, teimpléid 17.01 agus 17.02, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2;

                           (b)

                           institiúidí móra a ríomhann ceanglais cistí dílse a bhaineann le priacal oibriúcháin i gcomhréir le Cuid a Trí, Teideal III, Caibidil 3 de Rialachán (AE) Uimh. 575/2013, déanfaidh siad an fhaisnéis sin a thuairisciú mar a shonraítear in Iarscríbhinn I, teimpléid 17.01 agus 17.02, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2;

                           (c)

                           institiúidí seachas institiúidí móra a ríomhann ceanglais cistí dílse a bhaineann le priacal oibriúcháin i gcomhréir le Cuid a Trí, Teideal III, Caibidil 3 de Rialachán (AE) Uimh. 575/2013, tuairisceoidh siad an fhaisnéis seo a leanas i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2:

                                       (i)

                                       an fhaisnéis mar a shonraítear in Iarscríbhinn I, teimpléad 17.01, colún 0080 le haghaidh na rónna seo a leanas:

                                                   —

                                                   líon na n-imeachtaí (imeachtaí nua) (ró 0910);

                                                   —

                                                   méid an chaillteanais chomhláin (imeachtaí nua) (ró 0920);

                                                   —

                                                   líon na n-imeachtaí faoi réir coigeartuithe caillteanais (ró 0930);

                                                   —

                                                   coigeartuithe caillteanais a bhaineann le tréimhsí tuairiscithe a bhí ann roimhe seo (ró 0940);

                                                   —

                                                   uaschaillteanas aonair (ró 0950);

                                                   —

                                                   suim na gcúig chaillteanas is mó (ró 0960);

                                                   —

                                                   an aisghabháil chaillteanais dhíreach ina hiomláine (seachas árachas agus sásraí aistrithe priacail eile) (ró 0970);

                                                   —

                                                   na haisghabhálacha de bhíthin árachais agus sásraí aistrithe priacail eile ina n-iomláine (ró 0980);

                                       (ii)

                                       an fhaisnéis mar a shonraítear in Iarscríbhinn I, teimpléad 17.02.

                           (d)

                           féadfaidh na hinstitiúidí dá dtagraítear i bpointe (c) an tacar iomlán d’fhaisnéis a shonraítear in Iarscríbhinn I, teimpléid 17.01 agus 17.02, a thuairisciú i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2;

                           (e)

                           déanfaidh institiúidí móra a ríomhann ceanglais cistí dílse a bhaineann le priacal oibriúcháin i gcomhréir le Cuid a Trí, Teideal III, Caibidil 2 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis a thuairisciú mar a shonraítear in Iarscríbhinn I, teimpléid 17.01 agus 17.02, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2;

                           (f)

                           féadfaidh institiúidí seachas institiúidí móra a ríomhann ceanglais cistí dílse a bhaineann le priacal oibriúcháin i gcomhréir le Cuid a Trí, Teideal III, Caibidil 2 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis a thuairisciú mar a shonraítear in Iarscríbhinn I, teimpléid 17.01 agus 17.02, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2.

                     Beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3).

               5.   Institiúidí a chuireann an cur chuige caighdeánaithe simplithe nó modh na risíochta tosaigh i bhfeidhm chun risíochtaí ar phriacal creidmheasa contrapháirtí a ríomh i gcomhréir le Cuid a Trí, Teideal II, Caibidil 6, Ranna 4 agus 5 de Rialachán (AE) Uimh. 575/2013, cuirfidh siad isteach an fhaisnéis maidir le priacal creidmheasa contrapháirtí mar a shonraítear in Iarscríbhinn I, teimpléad 34.06, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.9.7.

            Airteagal 7
            Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse ar bhonn comhdhlúite
            Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a) de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite, cuirfidh institiúidí an fhaisnéis dá dtagraítear sna hAirteagail seo a leanas isteach:

                        (a)

                        Airteagail 5 agus 6 den Rialachán Cur Chun Feidhme seo ar bhonn comhdhlúite leis an minicíocht a shonraítear iontu; agus

                        (b)

                        teimpléad 6 d’Iarscríbhinn I, i gcomhréir leis na treoracha a sholáthraítear in Iarscríbhinn II, Cuid II, pointe 2 maidir le heintitis a áirítear i raon feidhme an chomhdhlúthaithe, le minicíocht leathbhliantúil.

            Airteagal 8
            Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse – ceanglais tuairiscithe bhreise ar bhonn aonair agus ar bhonn comhdhlúite

               1.   Institiúidí atá faoi réir ceanglais maidir leis an bhfaisnéis dá dtagraítear in Airteagal 438, pointí (e) nó (h), nó Airteagal 452, pointí (b), (g) nó (h), de Rialachán (AE) Uimh. 575/2013 a nochtadh leis an minicíocht a leagtar amach in Airteagal 433a nó Airteagal 433c, de réir mar is infheidhme, ar bhonn aonair i gcomhréir le hAirteagal 6 nó ar bhonn comhdhlúite i gcomhréir le hAirteagal 13 den Rialachán sin, de réir mar is infheidhme, tuairisceoidh na hinstitiúidí sin an fhaisnéis maidir le priacal creidmheasa agus le priacal creidmheasa contrapháirtí, mar a shonraítear in Iarscríbhinn I, teimpléid 8.3, 8.4, 8.5, 8.5.1, 8.6, 8.7 agus 34.11, a ghabhann leis an Rialachán seo, leis an minicíocht chéanna agus ar an mbonn céanna, de réir na dtreoracha in Iarscríbhinn II, Cuid II, pointí 3.3 agus 3.9.12, a ghabhann leis an Rialachán seo.

               2.   Institiúidí atá faoi réir ceanglais maidir leis an bhfaisnéis dá dtagraítear i bpointe (l) d’Airteagal 439 de Rialachán (AE) Uimh. 575/2013 a nochtadh leis an minicíocht a leagtar amach in Airteagal 433a nó Airteagal 433c, de réir mar is infheidhme, ar bhonn aonair i gcomhréir le hAirteagal 6 nó ar bhonn comhdhlúite i gcomhréir le hAirteagal 13 den Rialachán sin, de réir mar is infheidhme, tuairisceoidh na hinstitiúidí sin an fhaisnéis maidir le priacal creidmheasa contrapháirtí, mar a shonraítear in Iarscríbhinn I, teimpléad 34.07, a ghabhann leis an Rialachán seo, leis an minicíocht chéanna agus ar an mbonn céanna, de réir na dtreoracha in Iarscríbhinn II, Cuid II, pointe 3.9.8, a ghabhann leis an Rialachán seo.

            Airteagal 9
            Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse le haghaidh gnólachtaí infheistíochta faoi réir Airteagail 95 agus 96 de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair

               1.   Na gnólachtaí infheistíochta a chuireann forálacha idirthréimhseacha Airteagal 57(3) de Rialachán (AE) 2019/2033 i bhfeidhm, cuirfidh siad faisnéis isteach mar a leagtar amach san Airteagal seo.

               2.   Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse, seachas an fhaisnéis maidir leis an gcóimheas luamhánaithe, a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a), de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair, déanfaidh gnólachtaí infheistíochta a úsáideann Airteagal 57(3) de Rialachán (AE) 2019/2033 i gcomhréir le hAirteagal 95 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis a shonraítear in Iarscríbhinn I, teimpléid 1 go 5, a chur isteach i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 1, le minicíocht ráithiúil.

               3.   Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a), de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair, déanfaidh gnólachtaí infheistíochta a úsáideann Airteagal 57(3) de Rialachán (AE) 2019/2033 i gcomhréir le hAirteagal 96 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis dá dtagraítear in Airteagal 5, míreanna (1) go (5) agus míreanna (8) go (13), agus Airteagal 6(2) den Rialachán seo a chur isteach leis an minicíocht a leagtar síos sna hAirteagail sin.

            Airteagal 10
            Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse le haghaidh grúpaí nach bhfuil iontu ach gnólachtaí infheistíochta faoi réir Airteagail 95 agus 96 de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite

               1.   Na gnólachtaí infheistíochta a chuireann forálacha idirthréimhseacha Airteagal 57(3) de Rialachán (AE) 2019/2033 i bhfeidhm, cuirfidh siad faisnéis isteach mar a leagtar amach san Airteagal seo.

               2.   Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse, seachas an fhaisnéis maidir leis an gcóimheas luamhánaithe, a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a), de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite, déanfaidh gnólachtaí infheistíochta de chuid grúpaí nach bhfuil iontu ach gnólachtaí infheistíochta a úsáideann Airteagal 57(3) de Rialachán (AE) 2019/2033 i gcomhréir le hAirteagal 95 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis seo a leanas a chur isteach ar bhonn comhdhlúite:

                           (a)

                           an fhaisnéis maidir le cistí dílse agus ceanglais cistí dílse mar a shonraítear in Iarscríbhinn I, teimpléid 1 go 5, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 1, le minicíocht ráithiúil;

                           (b)

                           an fhaisnéis maidir le cistí dílse agus ceanglais cistí dílse maidir le heintitis a áirítear i raon feidhme an chomhdhlúthaithe mar a shonraítear in Iarscríbhinn I, teimpléad 6, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 2, le minicíocht leathbhliantúil.

               3.   Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a), de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite, déanfaidh gnólachtaí infheistíochta de chuid grúpaí nach bhfuil iontu ach gnólachtaí infheistíochta faoi réir Airteagal 95 agus gnólachtaí infheistíochta faoi réir Airteagal 96 nó de chuid grúpaí nach bhfuil iontu ach gnólachtaí infheistíochta a úsáideann Airteagal 57(3) de Rialachán (AE) 2019/2033 i gcomhréir le hAirteagal 96 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis seo a leanas a chur isteach ar bhonn comhdhlúite:

                           (a)

                           an fhaisnéis a shonraítear in Airteagal 5, míreanna (1) go (5) agus míreanna (8) go (13) d’Airteagal 6(2) den Rialachán seo leis an minicíocht a leagtar síos sna hAirteagail sin;

                           (b)

                           an fhaisnéis maidir le heintitis a áirítear i raon feidhme an chomhdhlúthaithe a shonraítear in Iarscríbhinn I, teimpléad 6, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 2, le minicíocht leathbhliantúil.

            Airteagal 11
            Tuairisciú ar fhaisnéis airgeadais ar bhonn comhdhlúite le haghaidh institiúidí faoi réir Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle (10)

               1.   Chun faisnéis airgeadais a thuairisciú ar bhonn comhdhlúite i gcomhréir le hAirteagal 430(3) nó (4) de Rialachán (AE) Uimh. 575/2013, cuirfidh institiúidí an fhaisnéis isteach ar bhonn comhdhlúite mar a shonraítear in Iarscríbhinn III, i gcomhréir leis na treoracha in Iarscríbhinn V.

               2.   Cuirfear isteach an fhaisnéis dá dtagraítear i mír 1 mar a leanas:

                           (a)

                           an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 1, le minicíocht ráithiúil;

                           (b)

                           an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 3, le minicíocht leathbhliantúil;

                           (c)

                           an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 4, seachas an fhaisnéis a shonraítear i dteimpléad 47, le minicíocht bhliantúil;

                           (d)

                           an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 2, teimpléad 20, le minicíocht ráithiúil i gcás ina dtéann an institiúid thar an tairseach a leagtar síos sa dara fomhír d’Airteagal 5(5);

                           (e)

                           an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 2, teimpléad 21, le minicíocht ráithiúil i gcás ina bhfuil na sócmhainní inláimhsithe atá faoi réir léasanna oibriúcháin mar a chéile le 10 % de na sócmhainní inláimhsithe iomlána, nó níos airde ná sin, mar a thuairiscítear i gcomhréir le hIarscríbhinn III, Cuid 1, teimpléad 1.1;

                           (f)

                           an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 2, teimpléad 22, le minicíocht ráithiúil i gcás ina bhfuil an ghlantáille agus an t-ioncam coimisiúin mar a chéile le 10 % de shuim na glantáille agus an ioncaim coimisiúin agus an ghlanioncaim úis, nó níos airde ná sin, mar a thuairiscítear i gcomhréir le hIarscríbhinn III, Cuid 1, teimpléad 2;

                           (g)

                           an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 2, teimpléid 23 go 26, le minicíocht ráithiúil i gcás ina gcomhlíontar an dá choinníoll seo a leanas:

                                       (i)

                                       nach institiúid bheag agus neamhchasta í an institiúid;

                                       (ii)

                                       gur 5 %, nó níos mó ná sin, atá sa chóimheas idir suim ghlanluacha chomhlán na n-iasachtaí agus na n-airleacan a thagann faoi Airteagal 47a(3) de Rialachán (AE) Uimh. 575/2013 agus suim ghlanluacha chomhlán iomlán na n-iasachtaí agus na n-airleacan a thagann faoi Airteagal 47a(1) den Rialachán sin;

                           (h)

                           an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 4, teimpléad 47, le minicíocht bhliantúil i gcás ina gcomhlíontar an dá choinníoll a leagtar amach i bpointe (g) den mhír seo.

                     Chun críoch phointe (g)(ii), ní áireofar sa chóimheas iasachtaí agus airleacain a aicmítear mar iasachtaí agus airleacain atá á sealbhú lena ndíol, airgead ar láimh ag bainc cheannais ná taiscí éilimh eile san ainmneoir ná san uimhreoir.
               Chun críocha phointí (d) agus (h) den mhír seo, beidh feidhm ag na critéir iontrála agus imeachta dá dtagraítear in Airteagal 4(3).

            Airteagal 12
            Tuairisciú ar fhaisnéis airgeadais ar bhonn comhdhlúite le haghaidh institiúidí a chuireann creata cuntasaíochta náisiúnta i bhfeidhm

               1.   I gcás inar leathnaigh údarás inniúil na ceanglais tuairiscithe maidir le faisnéis airgeadais chun institiúidí a chumhdach a bunaíodh i mBallstát i gcomhréir le hAirteagal 430(9) de Rialachán (AE) Uimh. 575/2013, cuirfidh institiúidí an fhaisnéis isteach ar bhonn comhdhlúite mar a shonraítear in Iarscríbhinn IV a ghabhann leis an Rialachán seo, i gcomhréir leis na treoracha in Iarscríbhinn V a ghabhann leis an Rialachán seo.

               2.   Cuirfear isteach an fhaisnéis dá dtagraítear i mír 1 mar a leanas:

                           (a)

                           an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 1, le minicíocht ráithiúil;

                           (b)

                           an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 3, le minicíocht leathbhliantúil;

                           (c)

                           an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 4, seachas an fhaisnéis a shonraítear i dteimpléad 47, le minicíocht bhliantúil;

                           (d)

                           an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 2, teimpléad 20, le minicíocht ráithiúil i gcás ina dtéann an institiúid thar an tairseach a leagtar síos sa dara fomhír d’Airteagal 5(5);

                           (e)

                           an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 2, teimpléad 21, le minicíocht ráithiúil i gcás ina bhfuil na sócmhainní inláimhsithe atá faoi réir léasanna oibriúcháin mar a chéile le 10 % de na sócmhainní inláimhsithe iomlána, nó níos airde ná sin, mar a thuairiscítear i gcomhréir le hIarscríbhinn IV, Cuid 1, teimpléad 1.1;

                           (f)

                           an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 2, teimpléad 22, le minicíocht ráithiúil i gcás ina bhfuil an ghlantáille agus an t-ioncam coimisiúin mar a chéile le 10 % de shuim na glantáille agus an ioncaim coimisiúin agus an ghlanioncaim úis, nó níos airde ná sin, mar a thuairiscítear i gcomhréir le hIarscríbhinn IV, Cuid 1, teimpléad 2;

                           (g)

                           an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 2, teimpléid 23 go 26, le minicíocht ráithiúil i gcás ina gcomhlíontar an dá choinníoll seo a leanas:

                                       (i)

                                       nach bhfuil an institiúid beag agus neamhchasta;

                                       (ii)

                                       go bhfuil cóimheas na hinstitiúide mar a shonraítear in Airteagal 11(2), pointe (g)(ii), mar a chéile le 5 % nó níos airde ná sin;

                           (h)

                           an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 4, teimpléad 47, le minicíocht bhliantúil i gcás ina gcomhlíontar an dá choinníoll a leagtar amach i bpointe (g) den mhír seo.

                     Chun críocha phointí (d) agus (h) den mhír seo, beidh feidhm ag na critéir iontrála agus imeachta dá dtagraítear in Airteagal 4(3).

            Airteagal 13
            Tuairisciú ar chaillteanais a eascraíonn as iasachtú a chomhthaobhaítear le maoin dhochorraithe i gcomhréir le hAirteagal 430a(1) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair agus ar bhonn comhdhlúite

               1.   Cuirfidh institiúidí an fhaisnéis isteach mar a shonraítear in Iarscríbhinn VI, i gcomhréir leis na treoracha in Iarscríbhinn VII, ar bhonn comhdhlúite le minicíocht bhliantúil.

               2.   Cuirfidh institiúidí an fhaisnéis isteach mar a shonraítear in Iarscríbhinn VI, i gcomhréir leis na treoracha in Iarscríbhinn VII, ar bhonn aonair le minicíocht bhliantúil.

               3.   I gcás ina mbíonn brainse ag institiúid i mBallstát eile, cuirfidh an brainse sin faoi bhráid údaráis inniúil an Bhallstáit is óstach an fhaisnéis a shonraítear in Iarscríbhinn VI a bhaineann leis an mbrainse sin, i gcomhréir leis na treoracha in Iarscríbhinn VII, le minicíocht bhliantúil.

            Airteagal 14
            Tuairisciú ar risíochtaí ar bhonn aonair nó ar bhonn comhdhlúite

               1.   Chun faisnéis ar risíochtaí móra a thuairisciú chuig cliaint agus grúpaí cliant nasctha i gcomhréir le hAirteagal 394 de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair agus ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn VIII, i gcomhréir leis na treoracha in Iarscríbhinn IX, le minicíocht ráithiúil.

               2.   Chun faisnéis ar na 20 risíocht is mó a thuairisciú chuig cliaint agus grúpaí cliant nasctha i gcomhréir le hAirteagal 394(1) de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite, déanfaidh institiúidí, faoi réir Chuid a Trí, Teideal II, Caibidil 3 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn VIII, i gcomhréir leis na treoracha in Iarscríbhinn IX, le minicíocht ráithiúil.

               3.   Chun faisnéis ar risíochtaí, ar mó a luach ná EUR 300 milliún nó arb ionann a luach agus an méid sin ach ar lú é ná 10 % de chaipiteal Leibhéal 1 na hinstitiúide, a thuairisciú i gcomhréir le hAirteagal 394(1) de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach mar a shonraítear in Iarscríbhinn VIII, i gcomhréir leis na treoracha in Iarscríbhinn IX, le minicíocht ráithiúil.

               4.   Chun faisnéis ar na 10 risíocht is mó a thuairisciú chuig institiúidí ar bhonn comhdhlúite agus ar na 10 risíocht is mó le heinitis scáithbhaincéireachta a dhéanann gníomhaíochtaí baincéireachta lasmuigh den chreat rialáilte ar bhonn comhdhlúite, i gcomhréir le hAirteagal 394(2) de Rialachán (AE) Uimh. 575/2013, déanfaidh institiúidí an fhaisnéis a chur isteach mar a shonraítear in Iarscríbhinn VIII, i gcomhréir leis na Treoracha in Iarscríbhinn IX, le minicíocht ráithiúil.

            Airteagal 15
            Tuairisciú ar chóimheas luamhánaithe ar bhonn aonair nó ar bhonn comhdhlúite

               1.   Chun faisnéis ar an gcóimheas luamhánaithe a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn X, i gcomhréir leis na treoracha in Iarscríbhinn XI, le minicíocht ráithiúil. Cuirfidh institiúidí móra, agus iad sin amháin, teimpléad 48.00 d’Iarscríbhinn X isteach.

               2.   Is iad seo a leanas, agus iad sin amháin, a chuirfidh isteach an fhaisnéis a shonraítear in Iarscríbhinn X, teimpléad 40.00, cill {r0410;c0010}:

                           (a)

                           institiúidí móra ar G-SSIanna iad nó a bhfuil urrúis eisithe acu a ligtear isteach lena dtrádáil ar mhargadh rialáilte le minicíocht leathbhliantúil;

                           (b)

                           institiúidí móra seachas G-SSIanna nach institiúidí liostaithe iad le minicíocht leathbhliantúil;

                           (c)

                           institiúidí seachas institiúidí móra agus institiúidí beaga neamhchasta a bhfuil urrúis eisithe acu a ligtear isteach lena dtrádáil ar mhargadh rialáilte le minicíocht bhliantúil.

               3.   Déanfaidh institiúidí an cóimheas luamhánaithe a ríomh ar dháta tagartha maidir le tuairisc i gcomhréir le hAirteagal 429 de Rialachán (AE) Uimh. 575/2013.

               4.   Déanfaidh institiúidí an fhaisnéis dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 13 a thuairisciú, i gcás ina gcomhlíontar ceann amháin ceann de na coinníollacha seo a leanas:

                           (a)

                           is mó ná 1,5 % an scair díorthach dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 5;

                           (b)

                           is mó ná 2 % an scair díorthach dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 5.

                     Mura ndéanann institiúid ach coinníoll phointe (a) a chomhlíonadh, beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3).
               Má dhéanann institiúid coinníollacha phointe (a) agus (b) araon a chomhlíonadh, cuirfidh sé tús leis an bhfaisnéis sin a thuairisciú le haghaidh an dáta tagartha a thagann tar éis an dáta tagartha maidir le tuairisciú a chuaigh sé thar an tairseach sin.

               5.   Maidir le hinstitiúidí a dtéann luach barúlach iomlán a ndíorthach mar a shainmhínítear in Iarscríbhinn XI, Cuid II, pointe 8 thar EUR 10 000 milliún, tuairisceoidh siad an fhaisnéis dá dtagraítear in Iarscríbhinn XI, Cuid II, Pointe 13, fiú mura gcomhlíonann a scair díorthach na coinníollach a leagtar amach i mír 4 den Airteagal seo.
               Chun críocha na míre seo, ní bheidh feidhm ag critéir iontrála Airteagal 4(3). Cuirfidh institiúidí tús le faisnéis a thuairisciú ón gcéad dáta tagartha maidir le tuairisc i gcás ina ndeachaigh siad thar an tairseach ar aon dáta tagartha maidir le tuairisc amháin.

               6.   Ceanglaítear ar institiúidí an fhaisnéis dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 14 a thuairisciú, i gcás ina gcomhlíontar ceann amháin de na coinníollacha seo a leanas ar a laghad:

                           (a)

                           is mó ná EUR 300 milliún méid na ndíorthach creidmheasa dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 9;

                           (b)

                           is mó ná EUR 500 milliún méid na ndíorthach creidmheasa dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 9.

                     Mura ndéanann institiúid ach coinníoll phointe (a) a chomhlíonadh, beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3). Má dhéanann institiúid coinníollacha phointe (a) agus (b) araon a chomhlíonadh, cuirfidh sí tús leis an bhfaisnéis sin a thuairisciú le haghaidh an dáta tagartha a thagann tar éis an dáta tagartha maidir le tuairisc a chuaigh sé thar an tairseach sin.

            Airteagal 16
            Tuairisciú ar an gceanglas maidir le cumhdach leachtachta ar bhonn aonair nó ar bhonn comhdhlúite

               1.   Chun faisnéis ar an gceanglas maidir le cumhdach leachtachta a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (d) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn XXIV a ghabhann leis an Rialachán seo, i gcomhréir leis na treoracha in Iarscríbhinn XXV a ghabhann leis an Rialachán seo, ar bhonn minicíochta ráithiúla;

               2.   San fhaisnéis a leagfar amach in Iarscríbhinn XXIV, cuirfear san áireamh an fhaisnéis a chuirfear isteach le haghaidh an dáta tagartha agus an fhaisnéis ar shreabha airgid na hinstitiúide le haghaidh na 30 lá féilire ina dhiaidh sin.

            Airteagal 17
            Tuairisciú ar chistiúchán cobhsaí ar bhonn aonair nó ar bhonn comhdhlúite
            Chun faisnéis ar chistiúcháin cobhsaí a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (d) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn XII, i gcomhréir leis na treoracha in Iarscríbhinn XIII, le minicíocht ráithiúil mar seo a leanas:

                        (a)

                        maidir le hinstitiúidí beaga neamhchasta a roghnaigh a gcóimheas glanchistiúcháin chobhsaí (NSFR) a ríomh trí úsáid a bhaint as an modheolaíocht a leagtar amach i gCuid a Sé, Teideal IV, Caibidlí 6 agus 7 de Rialachán (AE) Uimh. 575/2013, le cead roimh ré óna n-údarás inniúil i gcomhréir le hAirteagal 428ai den Rialachán sin, cuirfidh siad isteach teimpléid 82 agus 83 d’Iarscríbhinn XII a ghabhann leis an Rialachán seo, i gcomhréir leis na treoracha in Iarscríbhinn XIII a ghabhann leis an Rialachán seo;

                        (b)

                        institiúidí seachas na hinstitiúidí dá dtagraítear i bpointe (a), cuirfidh siad isteach teimpléid 80 agus 81 d’Iarscríbhinn XII, i gcomhréir leis na treoracha in Iarscríbhinn XIII;

                        (c)

                        cuirfidh gach institiúid isteach teimpléad 84 d’Iarscríbhinn XII, i gcomhréir leis na treoracha in Iarscríbhinn XIII.

            Airteagal 18
            Tuairisciú ar mheadarachtaí faireacháin leachtachta breise ar bhonn aonair nó ar bhonn comhdhlúite

               1.   Chun faisnéis ar mheadarachtaí faireacháin leachtachta breise a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (d) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis go léir seo a leanas a chur isteach ar bhonn minicíochta míosúla:

                           (a)

                           an fhaisnéis a shonraítear in Iarscríbhinn XVIII i gcomhréir leis na treoracha in Iarscríbhinn XIX;

                           (b)

                           an fhaisnéis a shonraítear in Iarscríbhinn XX i gcomhréir leis na treoracha in Iarscríbhinn XXI;

                           (c)

                           an fhaisnéis a shonraítear in Iarscríbhinn XXII i gcomhréir leis na treoracha in Iarscríbhinn XXIII.

               2.   De mhaolú ar mhír 1, maidir le hinstitiúid a chomhlíonann na coinníollacha a leagtar amach in Airteagal 4(1), pointe (145) de Rialachán (AE) Uimh. 575/2013, féadfaidh sí an fhaisnéis ar mheadarachtaí faireacháin leachtachta breise a thuairisciú le minicíocht ráithiúil.

            Airteagal 19
            Tuairisciú ar ualú sócmhainní ar bhonn aonair nó ar bhonn comhdhlúite

               1.   Chun faisnéis ar ualú sócmhainní a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (g) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn XVI a ghabhann leis an Rialachán seo, i gcomhréir leis na treoracha a leagtar amach in Iarscríbhinn XVII a ghabhann leis an Rialachán seo.

               2.   Cuirfear isteach an fhaisnéis dá dtagraítear i mír 1 mar a leanas:

                           (a)

                           an fhaisnéis a shonraítear in Iarscríbhinn XVI, Codanna A, B agus D, le minicíocht ráithiúil;

                           (b)

                           an fhaisnéis a shonraítear in Iarscríbhinn XVI, Cuid C, le minicíocht bhliantúil;

                           (c)

                           an fhaisnéis a shonraítear in Iarscríbhinn XVI, Cuid E, le minicíocht leathbhliantúil.

               3.   Ní bheidh ceanglas ar institiúidí an fhaisnéis dá dtagraítear in Iarscríbhinn XVI, Codanna B, C agus E, i gcás ina gcomhlíontar na coinníollacha seo a leanas:

                           (a)

                           nach meastar gur institiúid mhór í;

                           (b)

                           gur lú na 15 % leibhéal ualaithe sócmhainní na hinstitiúide i gcomhréir le hIarscríbhinn XVII, pointe 1.6, fophointe 9.

                     Beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3).

               4.   Maidir leis an bhfaisnéis a shonraítear in Iarscríbhinn XVI, Cuid D, ní eiseoidh institiúidí an fhaisnéis sin ach amháin i gcás ina n-eisíonn siad bannaí dá dtagraítear in Airteagal 52(4), an chéad fhomhír, de Threoir 2009/65/CE ó Pharlaimint na hEorpa agus ón gComhairle (11) agus sa chás in amháin.
               Beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3).

            Airteagal 20
            Tuairisciú breise ar bhonn comhdhlúite chun críocha G-SIInna a shainaithint agus rátaí maolaithe G-SII a shannadh

               1.   Chun faisnéis bhreise a thuairisciú chun críocha G-SIIanna a aithint agus rátaí maolaithe G-SII a shannadh faoi Airteagal 131 de Threoir 2013/36/AE, déanfaidh máthairinstitiúidí AE, máthairchuideachtaí shealbhaíochta airgeadais AE agus máthairchuideachtaí shealbhaíochta airgeadais mheasctha AE an fhaisnéis mar a shonraítear in Iarscríbhinn XXVI a chur isteach, i gcomhréir leis na treoracha in Iarscríbhinn XXVII, ar bhonn comhdhlúite minicíochta ráithiúla.

               2.   Máthairinstitiúidí AE, máthairchuideachtaí shealbhaíochta airgeadais AE agus máthairchuideachtaí shealbhaíochta airgeadais mheasctha AE, ní dhéanfaidh siad a chur isteach ach an fhaisnéis dá dtagraítear i mír 1, i gcás ina gcomhlíontar na coinníollacha seo a leanas:

                           (a)

                           tá tomhas risíochta iomláin an ghrúpa, lena n-áirítear fochuideachtaí árachais cothrom le EUR 125 000 milliún nó is mó ná sin é;

                           (b)

                           tá an mháthairchuideachta AE nó aon cheann dá fochuideachtaí nó aon bhrainse atá á oibriú ag máthairchuideachta fochuideachta lonnaithe i mBallstát rannpháirteach dá dtagraítear in Airteagal 4 de Rialachán (AE) Uimh. 806/2014 ó Pharlaimint na hEorpa agus ón gComhairle (12).

               3.   De mhaolú ar Airteagal 3(1), pointe (b), déanfar an fhaisnéis dá dtagraítear i mír 1 den Airteagal seo a chur isteach faoi am scoir gnó ar na dátaí íocaíochta seo a leanas: An 1 Iúil, an 1 Deireadh Fómhair, an 2 Eanáir agus an 1 Aibreán.

               4.   De mhaolú ar Airteagal 4, beidh feidhm ag an méid seo a leanas maidir leis an tairseach dá dtagraítear i mír 2, pointe (a), den Airteagal seo:

                           (a)

                           cuirfidh máthairinstitiúid AE, máthairchuideachta shealbhaíochta airgeadais AE nó máthairchuideachta shealbhaíochta airgeadais mheasctha AE tús láithreach leis an bhfaisnéis a thuairisciú i gcomhréir leis an Airteagal seo i gcás inar mó a tomhas risíochta cóimheasa luamhánaithe ná an tairseach sonraithe amhail ó dheireadh na bliana cuntasaíochta agus tuairisceoidh sí an fhaisnéis sin le haghaidh dheireadh na bliana cuntasaíochta agus na dtrí dháta tagartha ráithiúla ina dhiaidh sin ar a laghad;

                           (b)

                           scoirfidh máthairinstitiúid AE, máthairchuideachta shealbhaíochta airgeadais AE nó máthairchuideachta shealbhaíochta airgeadais mheasctha AE láithreach den fhaisnéis sin a thuairisciú i gcomhréir leis an Airteagal seo i gcás inar lú an tomhas risíochta cóimheasa luamhánaithe ná an tairseach sonraithe amhail ó dheireadh na bliana cuntasaíochta.

            Airteagal 21
            Formáidí malartaithe sonraí agus faisnéis a ghabhann le tíolacthaí

               1.   Cuirfidh institiúidí na sonraí isteach sna formáidí malartaithe sonraí agus na huiríll a shonraíonn na húdaráis inniúla agus tabharfaidh siad urraim do shainmhíniú pointe sonraí na samhla pointe sonraí dá dtagraítear in Iarscríbhinn XIV agus do na foirmlí bailíochtaithe dá dtagraítear in Iarscríbhinn XV chomh maith leis na sonraíochtaí seo a leanas:

                           (a)

                           faisnéis nach bhfuil de cheangal a sholáthar nó nach infheidhme, ní chuirfear i dtíolacadh í;

                           (b)

                           cuirfear luachanna uimhriúla isteach mar a leanas:

                                       (i)

                                       déanfar pointí sonraí a bhfuil an cineál sonraí “Airgeadaíoch” ag gabháil leo a thuairisciú trí úsáid a bhaint as beachtas íosta is ionann agus mílte aonad;

                                       (ii)

                                       déanfar pointí sonraí a bhfuil an cineál sonraí “Céatadán” ag gabháil leo a shloinneadh in aghaidh an aonaid agus beachtas íosta acu is ionann agus ceithre dheachúil;

                                       (iii)

                                       déanfar pointí sonraí a bhfuil an cineál sonraí “Slánuimhir” ag gabháil leo a thuairisciú trí úsáid a bhaint as beachtas is ionann aonaid agus gan deachúla a úsáid;

                           (c)

                           is trína n-Aitheantóir Eintitis Dhlítheanaigh (LEI), agus ar an gcaoi sin amháin, a aithneofar institiúidí agus gnóthais árachais;

                           (d)

                           déanfar eintitis dhlítheanacha agus contrapháirtithe seachas institiúidí agus gnóthais árachais a shainaithint de réir a LEI, ach iad a bheith ar fáil.

               2.   Cuirfidh institiúidí an fhaisnéis seo a leanas leis na sonraí a chuirfear isteach:

                           (a)

                           dáta tagartha maidir le tuairisc agus tréimhse thagartha;

                           (b)

                           airgeadra tuairiscithe;

                           (c)

                           caighdeán cuntasaíochta;

                           (d)

                           Aitheantóir Eintitis Dhlítheanaigh (LEI) na hinstitiúide tuairiscithe;

                           (e)

                           raon feidhme an chomhdhlúthaithe.

            Airteagal 22
            Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014 a aisghairm
            Aisghairtear Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014.
            Déanfar tagairtí don Rialachán aisghairthe a fhorléiriú mar thagairtí don Rialachán seo.

            Airteagal 23
            Teacht i bhfeidhm agus cur i bhfeidhm
            Tiocfaidh an Rialachán seo i bhfeidhm an lá tar éis lá a fhoilsithe in Iris Oifigiúil an Aontais Eorpaigh.
            Beidh feidhm aige ón 28 Meitheamh 2021.
            D’ainneoin an dara mír den Airteagal seo, beidh feidhm ag an gceanglas maoláin cóimheasa luamhánaithe le haghaidh institiúidí a shainaithnítear mar G-SIIanna dá bhforáiltear i dteimpléad 47 d’Iarscríbhinn X ón 1 Eanáir 2023.
            Scoirfidh Airteagail 9 agus 10 d’fheidhm a bheith acu an 26 Meitheamh 2026.

            Beidh an Rialachán seo ina cheangal go huile agus go hiomlán agus beidh sé infheidhme go díreach i ngach Ballstát.
            Arna dhéanamh sa Bhruiséil an 17 Nollaig 2020.

                  Thar ceann an Choimisiúin

                  An tUachtarán

               Ursula VON DER LEYEN

            (1)  IO L 176, 27.6.2013, lch. 1.

            (2)  Treoir 2013/36/AE ó Pharlaimint na hEorpa agus ón gComhairle an 26 Meitheamh 2013 maidir le rochtain ar ghníomhaíocht institiúidí creidmheasa agus maoirseacht stuamachta ar institiúidí creidmheasa agus ar ghnólachtaí infheistíochta, lena leasaítear Treoir 2002/87/CE agus lena n-aisghairtear Treoracha 2006/48/CE agus 2006/49/CE (IO L 176, 27.6.2013, lch. 338).

            (3)  Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014 ón gCoimisiún lena leagtar síos caighdeáin theicniúla cur chun feidhme maidir le tuairisciú maoirseachta institiúidí de réir Rialachán (AE) Uimh. 575/2013 (IO L 191, 28.6.2014, lch. 1).

            (4)  Rialachán (AE) 2019/876 ó Pharlaimint na hEorpa agus ón gComhairle an 20 Bealtaine 2019 lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann leis an gcóimheas luamhánaithe, leis an gcóimheas glanchistiúcháin chobhsaí, leis na ceanglais maidir le cistí dílse agus dliteanais incháilithe, leis an bpriacal creidmheasa contrapháirtí, leis an bpriacal margaidh, leis na risíochtaí ar chontrapháirtithe lárnacha, leis na risíochtaí ar ghnóthais chomhinfheistíochta, leis na risíochtaí móra, leis na ceanglais tuairiscithe agus nochta, agus Rialachán (AE) Uimh. 648/2012 (IO L 150, 7.6.2019, lch. 1).

            (5)  Rialachán (AE) 2019/630 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Aibreán 2019 lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann le cumhdach caillteanais íosta le haghaidh risíochtaí neamhthuillmheacha (IO L 111, 25.4.2019, lch. 4).

            (6)  Rialachán (AE) 2019/2033 ó Pharlaimint na hEorpa agus ón gComhairle an 27 Samhain 2019 maidir leis na ceanglais stuamachta ar ghnólachtaí infheistíochta agus lena leasaítear Rialacháin (AE) Uimh. 1093/2010, (AE) Uimh. 575/2013, (AE) Uimh. 600/2014 agus (AE) Uimh. 806/2014 (IO L 314, 5.12.2019, lch. 1).

            (7)  Rialachán (AE) 2020/873 ó Pharlaimint na hEorpa agus ón gComhairle an 24 Meitheamh 2020 lena leasaítear Rialacháin (AE) Uimh. 575/2013 agus (AE) 2019/876 a mhéid a bhaineann le coigeartuithe áirithe mar fhreagairt ar phaindéim COVID-19 (IO L 204, 26.6.2020, lch. 4).

            (8)  Rialachán (AE) Uimh. 1093/2010 ó Pharlaimint na hEorpa agus ón gComhairle an 24 Samhain 2010 lena mbunaítear Údarás Maoirseachta Eorpach (an tÚdarás Baincéireachta Eorpach), lena leasaítear Cinneadh Uimh. 716/2009/CE agus lena n-aisghairtear Cinneadh 2009/78/CE ón gCoimisiún (IO L 331, 15.12.2010, lch. 12).

            (9)  Rialachán Tarmligthe (AE) 2016/101 ón gCoimisiún an 26 Deireadh Fómhair 2015 lena bhforlíontar Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le caighdeáin theicniúla rialála i leith luacháil stuama faoi Airteagal 105(14) (IO L 21, 28.1.2016, lch. 54).

            (10)  Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle an 19 Iúil 2002 maidir le feidhmiú caighdeán cuntasaíochta idirnáisiúnta (IO L 243, 11.9.2002, lch. 1).

            (11)  Treoir 2009/65/CE ó Pharlaimint na hEorpa agus ón gComhairle an 13 Iúil 2009 maidir le comhordú dlíthe, rialachán agus forálacha riaracháin a bhaineann le gnóthais le haghaidh comhinfheistíocht in urrúis inaistrithe (GCUInna) (IO L 302, 17.11.2009, lch. 32).

            (12)  Rialachán (AE) Uimh. 806/2014 ó Pharlaimint na hEorpa agus ón gComhairle an 15 Iúil 2014 lena mbunaítear rialacha aonfhoirmeacha agus nós imeachta aonfhoirmeach maidir le réiteach institiúidí creidmheasa agus gnólachtaí infheistíochta áirithe faoi chuimsiú Sásra Réitigh Aonair agus Ciste Réitigh Aonair agus lena leasaítear Rialachán (AE) Uimh. 1093/2010 (IO L 225, 30.7.2014, lch. 1).

            ANNEX I

               REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS

                           COREP TEMPLATES

                           Template number

                           Template code

                           Name of the template /group of templates

                           Short name

                           CAPITAL ADEQUACY

                           CA

                        1

                        C 01.00

                        OWN FUNDS

                        CA1

                        2

                        C 02.00

                        OWN FUNDS REQUIREMENTS

                        CA2

                        3

                        C 03.00

                        CAPITAL RATIOS

                        CA3

                        4

                        C 04.00

                        MEMORANDUM ITEMS

                        CA4

                           TRANSITIONAL PROVISIONS

                           CA5

                        5.1

                        C 05.01

                           TRANSITIONAL PROVISIONS

                        CA5.1

                        5.2

                        C 05.02

                           GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID

                        CA5.2

                           GROUP SOLVENCY

                           GS

                        6.1

                        C 06.01

                        GROUP SOLVENCY: INFORMATION ON AFFILIATES - TOTAL

                        GS Total

                        6.2

                        C 06.02

                        GROUP SOLVENCY: INFORMATION ON AFFILIATES

                        GS

                           CREDIT RISK

                           CR

                        7

                        C 07.00

                        CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: STANDARDISED APPROACH TO CAPITAL REQUIREMENTS

                        CR SA

                        CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS

                        CR IRB

                        8.1

                        C 08.01

                           CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS

                        CR IRB 1

                        8.2

                        C 08.02

                           CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (Breakdown by obligor grades or pools)

                        CR IRB 2

                        8.3

                        C 08.03

                           CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BREAKDOWN BY PD RANGES

                        CR IRB 3

                        8.4

                        C 08.04

                           CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: RWEA FLOW STATEMENTS

                        CR IRB 4

                        8.5

                        C 08.05

                           CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD

                        CR IRB 5

                        8.5.1

                        C 08.05.1

                           CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD ACCORDING TO POINT (f) OF ARTICLE 180(1) (CR IRB 5)

                        8.6

                        C 08.06

                           CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: SPECIALISED LENDING SLOTTING APPROACH

                        CR IRB 6

                        8.7

                        C 08.07

                           CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: SCOPE OF USE OF IRB AND SA APPROACHES

                        CR IRB 7

                        GEOGRAPHICAL BREAKDOWN

                        CR GB

                        9.1

                        C 09.01

                           Table 9.1 - Geographical breakdown of exposures by residence of the obligor (SA exposures)

                        CR GB 1

                        9.2

                        C 09.02

                           Table 9.2 - Geographical breakdown of exposures by residence of the obligor (IRB exposures)

                        CR GB 2

                        9.4

                        C 09.04

                           Table 9.4 - Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate

                        CCB

                        CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS

                        CR EQU IRB

                        10.1

                        C 10.01

                           CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS

                        CR EQU IRB 1

                        10.2

                        C 10.02

                           CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS. BREAKDOWN OF TOTAL EXPOSURES UNDER THE PD/LGD APRROACH BY OBLIGOR GRADES:

                        CR EQU IRB 2

                        11

                        C 11.00

                        SETTLEMENT/DELIVERY RISK

                        CR SETT

                        13.1

                        C 13.01

                        CREDIT RISK: SECURITISATIONS

                        CR SEC

                        14

                        C 14.00

                        DETAILED INFORMATION ON SECURITISATIONS

                        CR SEC Details

                        14.1

                        C 14.01

                        DETAILED INFORMATION ON SECURITISATIONS BY APPROACH

                        CR SEC Details 2

                        COUNTERPARTY CREDIT RISK

                        CCR

                        34.01

                        C 34.01

                           COUNTERPARTY CREDIT RISK: SIZE OF THE DERIVATIVE BUSINESS

                        CCR 1

                        34.02

                        C 34.02

                           COUNTERPARTY CREDIT RISK: CCR EXPOSURES BY APPROACH

                        CCR 2

                        34.03

                        C 34.03

                           COUNTERPARTY CREDIT RISK: CCR EXPOSURES TREATED WITH STANDARDISED APPROACHES: SA-CCR or SIMPLIFIED SA-CCR

                        CCR 3

                        34.04

                        C 34.04

                           COUNTERPARTY CREDIT RISK: CCR EXPOSURES TREATED WITH THE THE ORIGINAL EXPOSURE METHOD (OEM)

                        CCR 4

                        34.05

                        C 34.05

                           COUNTERPARTY CREDIT RISK: CCR EXPOSURES TREATED WITH THE INTERNAL MODEL METHOD (IMM)

                        CCR 5

                        34.06

                        C 34.06

                           COUNTERPARTY CREDIT RISK: TOP TWENTY COUNTERPARTIES

                        CCR 6

                        34.07

                        C 34.07

                           COUNTERPARTY CREDIT RISK: IRB APPROACH – CCR EXPOSURES BY EXPOSURE CLASS AND PD SCALE

                        CCR 7

                        34.08

                        C 34.08

                           COUNTERPARTY CREDIT RISK: COMPOSITION OF COLLATERAL FOR CCR EXPOSURES

                        CCR 8

                        34.09

                        C 34.09

                           COUNTERPARTY CREDIT RISK: CREDIT DERIVATIVES EXPOSURES

                        CCR 9

                        34.10

                        C 34.10

                           COUNTERPARTY CREDIT RISK: EXPOSURES TO CCPs

                        CCR 10

                        34.11

                        C 34.11

                           COUNTERPARTY CREDIT RISK: RWEA FLOW STATEMENTS OF CCR EXPOSURES UNDER THE IMM

                        CCR 11

                           OPERATIONAL RISK

                           OPR

                        16

                        C 16.00

                        OPERATIONAL RISK

                        OPR

                        OPERATIONAL RISK: LOSSES AND RECOVERIES

                        17.1

                        C 17.01

                        OPERATIONAL RISK: LOSSES AND RECOVERIES BY BUSINESS LINES AND EVENT TYPES IN THE LAST YEAR

                        OPR DETAILS 1

                        17.2

                        C 17.02

                        OPERATIONAL RISK: LARGE LOSS EVENTS

                        OPR DETAILS 2

                           MARKET RISK

                           MKR

                        18

                        C 18.00

                        MARKET RISK: STANDARDISED APPROACH FOR POSITION RISKS IN TRADED DEBT INSTRUMENTS

                        MKR SA TDI

                        19

                        C 19.00

                        MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN SECURITISATIONS

                        MKR SA SEC

                        20

                        C 20.00

                        MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN THE CORRELATION TRADING PORTFOLIO

                        MKR SA CTP

                        21

                        C 21.00

                        MARKET RISK: STANDARDISED APPROACH FOR POSITION RISK IN EQUITIES

                        MKR SA EQU

                        22

                        C 22.00

                        MARKET RISK: STANDARDISED APPROACHES FOR FOREIGN EXCHANGE RISK

                        MKR SA FX

                        23

                        C 23.00

                        MARKET RISK: STANDARDISED APPROACHES FOR COMMODITIES

                        MKR SA COM

                        24

                        C 24.00

                        MARKET RISK INTERNAL MODELS

                        MKR IM

                        25

                        C 25.00

                        CREDIT VALUE ADJUSTMENT RISK

                        CVA

                           PRUDENT VALUATION

                           MKR

                        32.1

                        C 32.01

                        PRUDENT VALUATION: FAIR-VALUED ASSETS AND LIABILITIES

                        PRUVAL 1

                        32.2

                        C 32.02

                        PRUDENT VALUATION: CORE APPROACH

                        PRUVAL 2

                        32.3

                        C 32.03

                        PRUDENT VALUATION: MODEL RISK AVA

                        PRUVAL 3

                        32.4

                        C 32.04

                        PRUDENT VALUATION: CONCENTRATED POSITIONS AVA

                        PRUVAL 4

                           GENERAL GOVERNMENTS EXPOSURES

                           MKR

                        33

                        C 33.00

                        GENERAL GOVERNMENTS EXPOSURES BY COUNTRY OF THE COUNTERPARTY

                        GOV

                           NPE LOSS COVERAGE

                           NPE LC

                        35.1

                        C 35.01

                        NPE LOSS COVERAGE: THE CALCULATION OF DEDUCTIONS FOR NON-PERFORMING EXPOSURES

                        NPE LC1

                        35.2

                        C 35.02

                        NPE LOSS COVERAGE: MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING EXPOSURES EXCLUDING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) OF THE CRR

                        NPE LC2

                        35.3

                        C 35.03

                        NPE LOSS COVERAGE: MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) OF THE CRR

                        NPE LC3

               C 01.00 - OWN FUNDS (CA1)

                           Rows

                           ID

                           Item

                           Amount

                           0010

                           1

                           OWN FUNDS

                           0015

                           1.1

                           TIER 1 CAPITAL

                           0020

                           1.1.1

                           COMMON EQUITY TIER 1 CAPITAL

                           0030

                           1.1.1.1

                           Capital instruments eligible as CET1 Capital

                           0040

                        1.1.1.1.1

                        Fully paid up capital instruments

                           0045

                        1.1.1.1.1*

                        Of which: Capital instruments subscribed by public authorities in emergency situations

                           0050

                        1.1.1.1.2*

                        Memorandum item: Capital instruments not eligible

                           0060

                        1.1.1.1.3

                        Share premium

                           0070

                        1.1.1.1.4

                        (-) Own CET1 instruments

                           0080

                        1.1.1.1.4.1

                        (-) Direct holdings of CET1 instruments

                           0090

                        1.1.1.1.4.2

                        (-) Indirect holdings of CET1 instruments

                           0091

                        1.1.1.1.4.3

                        (-) Synthetic holdings of CET1 instruments

                           0092

                        1.1.1.1.5

                        (-) Actual or contingent obligations to purchase own CET1 instruments

                           0130

                           1.1.1.2

                           Retained earnings

                           0140

                        1.1.1.2.1

                        Previous years retained earnings

                           0150

                        1.1.1.2.2

                        Profit or loss eligible

                           0160

                        1.1.1.2.2.1

                        Profit or loss attributable to owners of the parent

                           0170

                        1.1.1.2.2.2

                        (-) Part of interim or year-end profit not eligible

                           0180

                           1.1.1.3

                           Accumulated other comprehensive income

                           0200

                           1.1.1.4

                           Other reserves

                           0210

                           1.1.1.5

                           Funds for general banking risk

                           0220

                           1.1.1.6

                           Transitional adjustments due to grandfathered CET1 Capital instruments

                           0230

                           1.1.1.7

                           Minority interest given recognition in CET1 capital

                           0240

                           1.1.1.8

                           Transitional adjustments due to additional minority interests

                           0250

                           1.1.1.9

                           Adjustments to CET1 due to prudential filters

                           0260

                        1.1.1.9.1

                        (-) Increases in equity resulting from securitised assets

                           0270

                        1.1.1.9.2

                        Cash flow hedge reserve

                           0280

                        1.1.1.9.3

                        Cumulative gains and losses due to changes in own credit risk on fair valued liabilities

                           0285

                        1.1.1.9.4

                        Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities

                           0290

                        1.1.1.9.5

                        (-) Value adjustments due to the requirements for prudent valuation

                           0300

                           1.1.1.10

                           (-) Goodwill

                           0310

                        1.1.1.10.1

                        (-) Goodwill accounted for as intangible asset

                           0320

                        1.1.1.10.2

                        (-) Goodwill included in the valuation of significant investments

                           0330

                        1.1.1.10.3

                        Deferred tax liabilities associated to goodwill

                           0335

                        1.1.1.10.4

                        Accounting revaluation of subsidiaries' goodwill derived from the consolidation of subsidiaries attributable to third persons

                           0340

                           1.1.1.11

                           (-) Other intangible assets

                           0350

                        1.1.1.11.1

                        (-) Other intangible assets before deduction of deferred tax liabilities

                           0360

                        1.1.1.11.2

                        Deferred tax liabilities associated to other intangible assets

                           0365

                        1.1.1.11.3

                        Accounting revaluation of subsidiaries' other intangible assets derived from the consolidation of subsidiaries attributable to third persons

                           0370

                           1.1.1.12

                           (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities

                           0380

                           1.1.1.13

                           (-) IRB shortfall of credit risk adjustments to expected losses

                           0390

                           1.1.1.14

                           (-) Defined benefit pension fund assets

                           0400

                        1.1.1.14.1

                        (-) Defined benefit pension fund assets

                           0410

                        1.1.1.14.2

                        Deferred tax liabilities associated to defined benefit pension fund assets

                           0420

                        1.1.1.14.3

                        Defined benefit pension fund assets which the institution has an unrestricted ability to use

                           0430

                           1.1.1.15

                           (-) Reciprocal cross holdings in CET1 Capital

                           0440

                           1.1.1.16

                           (-) Excess of deduction from AT1 items over AT1 Capital

                           0450

                           1.1.1.17

                           (-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1 250  % risk weight

                           0460

                           1.1.1.18

                           (-) Securitisation positions which can alternatively be subject to a 1 250  % risk weight

                           0470

                           1.1.1.19

                           (-) Free deliveries which can alternatively be subject to a 1 250  % risk weight

                           0471

                           1.1.1.20

                           (-) Positions in a basket for which an institution cannot determine the risk weight under the IRB approach, and can alternatively be subject to a 1 250  % risk weight

                           0472

                           1.1.1.21

                           (-) Equity exposures under an internal models approach which can alternatively be subject to a 1 250  % risk weight

                           0480

                           1.1.1.22

                           (-) CET1 instruments of financial sector entites where the institution does not have a significant investment

                           0490

                           1.1.1.23

                           (-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences

                           0500

                           1.1.1.24

                           (-) CET1 instruments of financial sector entities where the institution has a significant investment

                           0510

                           1.1.1.25

                           (-) Amount exceeding the 17.65 % threshold

                           0511

                           1.1.1.25.1

                        (-) Amount exceeding the 17.65 % threshold related to CET1 instruments of financial sector entities where the institution has a significant investment

                           0512

                           1.1.1.25.2

                        (-) Amount exceeding the 17.65 % threshold related to deferred tax assets arising from temporary differences

                           0513

                           1.1.1.25A

                           (-) Insufficient coverage for non-performing exposures

                           0514

                           1.1.1.25B

                           (-) Minimum value commitment shortfalls

                           0515

                           1.1.1.25C

                           (-) Other foreseeable tax charges

                           0520

                           1.1.1.26

                           Other transitional adjustments to CET1 Capital

                           0524

                           1.1.1.27

                           (-) Additional deductions of CET1 Capital due to Article 3 CRR

                           0529

                           1.1.1.28

                           CET1 capital elements or deductions - other

                           0530

                           1.1.2

                           ADDITIONAL TIER 1 CAPITAL

                           0540

                           1.1.2.1

                           Capital instruments eligible as AT1 Capital

                           0551

                        1.1.2.1.1

                        Fully paid up, directly issued capital instruments

                           0560

                        1.1.2.1.2*

                        Memorandum item: Capital instruments not eligible

                           0571

                        1.1.2.1.3

                        Share premium

                           0580

                        1.1.2.1.4

                        (-) Own AT1 instruments

                           0590

                        1.1.2.1.4.1

                        (-) Direct holdings of AT1 instruments

                           0620

                        1.1.2.1.4.2

                        (-) Indirect holdings of AT1 instruments

                           0621

                        1.1.2.1.4.3

                        (-) Synthetic holdings of AT1 instruments

                           0622

                        1.1.2.1.5

                        (-) Actual or contingent obligations to purchase own AT1 instruments

                           0660

                           1.1.2.2

                           Transitional adjustments due to grandfathered AT1 Capital instruments

                           0670

                           1.1.2.3

                           Instruments issued by subsidiaries that are given recognition in AT1 Capital

                           0680

                           1.1.2.4

                           Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries

                           0690

                           1.1.2.5

                           (-) Reciprocal cross holdings in AT1 Capital

                           0700

                           1.1.2.6

                           (-) AT1 instruments of financial sector entities where the institution does not have a significant investment

                           0710

                           1.1.2.7

                           (-) AT1 instruments of financial sector entities where the institution has a significant investment

                           0720

                           1.1.2.8

                           (-) Excess of deduction from T2 items over T2 Capital

                           0730

                           1.1.2.9

                           Other transitional adjustments to AT1 Capital

                           0740

                           1.1.2.10

                           Excess of deduction from AT1 items over AT1 Capital (deducted in CET1)

                           0744

                           1.1.2.11

                           (-) Additional deductions of AT1 Capital due to Article 3 CRR

                           0748

                           1.1.2.12

                           AT1 capital elements or deductions - other

                           0750

                           1.2

                           TIER 2 CAPITAL

                           0760

                           1.2.1

                           Capital instruments eligible as T2 Capital

                           0771

                        1.2.1.1

                        Fully paid up, directly issued capital instruments

                           0780

                        1.2.1.2*

                        Memorandum item: Capital instruments not eligible

                           0791

                        1.2.1.3

                        Share premium

                           0800

                        1.2.1.4

                        (-) Own T2 instruments

                           0810

                        1.2.1.4.1

                        (-) Direct holdings of T2 instruments

                           0840

                        1.2.1.4.2

                        (-) Indirect holdings of T2 instruments

                           0841

                        1.2.1.4.3

                        (-) Synthetic holdings of T2 instruments

                           0842

                        1.2.1.5

                        (-) Actual or contingent obligations to purchase own T2 instruments

                           0880

                           1.2.2

                           Transitional adjustments due to grandfathered T2 Capital instruments

                           0890

                           1.2.3

                           Instruments issued by subsidiaries that are given recognition in T2 Capital

                           0900

                           1.2.4

                           Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries

                           0910

                           1.2.5

                           IRB Excess of provisions over expected losses eligible

                           0920

                           1.2.6

                           SA General credit risk adjustments

                           0930

                           1.2.7

                           (-) Reciprocal cross holdings in T2 Capital

                           0940

                           1.2.8

                           (-) T2 instruments of financial sector entities where the institution does not have a significant investment

                           0950

                           1.2.9

                           (-) T2 instruments of financial sector entities where the institution has a significant investment

                           0955

                           1.2.9A

                           (-) Excess of deductions from eligible liabilities over eligible liabilities

                           0960

                           1.2.10

                           Other transitional adjustments to T2 Capital

                           0970

                           1.2.11

                           Excess of deduction from T2 items over T2 Capital (deducted in AT1)

                           0974

                           1.2.12

                           (-) Additional deductions of T2 Capital due to Article 3 CRR

                           0978

                           1.2.13

                           T2 capital elements or deductions - other

               C 02.00 - OWN FUNDS REQUIREMENTS (CA2)

                           Rows

                           Item

                           Label

                           Amount

                        0010

                           1

                              TOTAL RISK EXPOSURE AMOUNT

                        0020

                        1*

                           Of which: Investment firms under Article 95 paragraph 2 and Article 98 CRR

                        0030

                        1**

                           Of which: Investment firms under Article 96 paragraph 2 and Article 97 CRR

                        0040

                           1.1

                           RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES

                        0050

                           1.1.1

                           Standardised approach (SA)

                        0051

                        1.1.1*

                        Of which: Additional stricter prudential requirements based on Article 124 CRR

                        0060

                        1.1.1.1

                        SA exposure classes excluding securitisation positions

                        0070

                        1.1.1.1.01

                        Central governments or central banks

                        0080

                        1.1.1.1.02

                        Regional governments or local authorities

                        0090

                        1.1.1.1.03

                        Public sector entities

                        0100

                        1.1.1.1.04

                        Multilateral Development Banks

                        0110

                        1.1.1.1.05

                        International Organisations

                        0120

                        1.1.1.1.06

                        Institutions

                        0130

                        1.1.1.1.07

                        Corporates

                        0140

                        1.1.1.1.08

                        Retail

                        0150

                        1.1.1.1.09

                        Secured by mortgages on immovable property

                        0160

                        1.1.1.1.10

                        Exposures in default

                        0170

                        1.1.1.1.11

                        Items associated with particular high risk

                        0180

                        1.1.1.1.12

                        Covered bonds

                        0190

                        1.1.1.1.13

                        Claims on institutions and corporates with a short-term credit assessment

                        0200

                        1.1.1.1.14

                        Collective investments undertakings (CIU)

                        0210

                        1.1.1.1.15

                        Equity

                        0211

                        1.1.1.1.16

                        Other items

                        0240

                           1.1.2

                           Internal ratings based Approach (IRB)

                        0241

                        1.1.2*

                        Of which: Additional stricter prudential requirements based on Article 164 CRR

                        0242

                        1.1.2**

                        Of which: Additional stricter prudential requirements based on Article 124 CRR

                        0250

                        1.1.2.1

                        IRB approaches when neither own estimates of LGD nor Conversion Factors are used

                        0260

                        1.1.2.1.01

                        Central governments and central banks

                        0270

                        1.1.2.1.02

                        Institutions

                        0280

                        1.1.2.1.03

                        Corporates - SME

                        0290

                        1.1.2.1.04

                        Corporates - Specialised Lending

                        0300

                        1.1.2.1.05

                        Corporates - Other

                        0310

                        1.1.2.2

                        IRB approaches when own estimates of LGD and/or Conversion Factors are used

                        0320

                        1.1.2.2.01

                        Central governments and central banks

                        0330

                        1.1.2.2.02

                        Institutions

                        0340

                        1.1.2.2.03

                        Corporates - SME

                        0350

                        1.1.2.2.04

                        Corporates - Specialised Lending

                        0360

                        1.1.2.2.05

                        Corporates - Other

                        0370

                        1.1.2.2.06

                        Retail - Secured by real estate SME

                        0380

                        1.1.2.2.07

                        Retail - Secured by real estate non-SME

                           0390

                        1.1.2.2.08

                        Retail - Qualifying revolving

                        0400

                        1.1.2.2.09

                        Retail - Other SME

                        0410

                        1.1.2.2.10

                        Retail - Other non-SME

                        0420

                        1.1.2.3

                        Equity IRB

                        0450

                        1.1.2.5

                        Other non credit-obligation assets

                        0460

                           1.1.3

                           Risk exposure amount for contributions to the default fund of a CCP

                        0470

                           1.1.4

                           Securitisation positions

                        0490

                           1.2

                           TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY

                        0500

                           1.2.1

                           Settlement/delivery risk in the non-Trading book

                        0510

                           1.2.2

                           Settlement/delivery risk in the Trading book

                        0520

                           1.3

                           TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS

                        0530

                           1.3.1

                           Risk exposure amount for position, foreign exchange and commodities risks under standardised approaches (SA)

                        0540

                        1.3.1.1

                        Traded debt instruments

                        0550

                        1.3.1.2

                        Equity

                        0555

                        1.3.1.3

                        Particular approach for position risk in CIUs

                        0556

                        1.3.1.3*

                        Memo item: CIUs exclusively invested in traded debt instruments

                        0557

                        1.3.1.3**

                        Memo item: CIUs invested exclusively in equity instruments or in mixed instruments

                        0560

                        1.3.1.4

                        Foreign Exchange

                        0570

                        1.3.1.5

                        Commodities

                        0580

                           1.3.2

                           Risk exposure amount for Position, foreign exchange and commodities risks under internal models (IM)

                        0590

                           1.4

                           TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR )

                        0600

                           1.4.1

                           OpR Basic indicator approach (BIA)

                        0610

                           1.4.2

                           OpR Standardised (STA) / Alternative Standardised (ASA) approaches

                        0620

                           1.4.3

                           OpR Advanced measurement approaches (AMA)

                        0630

                           1.5

                           ADDITIONAL RISK EXPOSURE AMOUNT DUE TO FIXED OVERHEADS

                        0640

                           1.6

                           TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT

                        0650

                           1.6.1

                           Advanced method

                        0660

                           1.6.2

                           Standardised method

                        0670

                           1.6.3

                           Based on OEM

                        0680

                           1.7

                           TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK

                        0690

                           1.8

                           OTHER RISK EXPOSURE AMOUNTS

                        0710

                           1.8.2

                           Of which: Additional stricter prudential requirements based on Article 458 CRR

                        0720

                        1.8.2*

                        Of which: requirements for large exposures

                        0730

                        1.8.2**

                        Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property

                        0740

                        1.8.2***

                        Of which: due to intra financial sector exposures

                        0750

                           1.8.3

                           Of which: Additional stricter prudential requirements based on Article 459 CRR

                        0760

                           1.8.4

                           Of which: Additional risk exposure amount due to Article 3 CRR

               C 03.00 - CAPITAL RATIOS AND CAPITAL LEVELS (CA3)

                           Rows

                           ID

                           Item

                           Amount

                        0010

                           1

                           CET1 Capital ratio

                        0020

                           2

                           Surplus(+)/Deficit(-) of CET1 capital

                        0030

                           3

                           T1 Capital ratio

                        0040

                           4

                           Surplus(+)/Deficit(-) of T1 capital

                        0050

                           5

                           Total capital ratio

                        0060

                           6

                           Surplus(+)/Deficit(-) of total capital

                           Memorandum Items: Total SREP Capital Requirement (TSCR), Overall Capital Requirement (OCR) and Pillar 2 Guidance (P2G)

                        0130

                           13

                           Total SREP capital requirement (TSCR) ratio

                        0140

                           13*

                           TSCR: to be made up of CET1 capital

                        0150

                           13**

                           TSCR: to be made up of Tier 1 capital

                        0160

                           14

                           Overall capital requirement (OCR) ratio

                        0170

                           14*

                           OCR: to be made up of CET1 capital

                        0180

                           14**

                           OCR: to be made up of Tier 1 capital

                        0190

                           15

                           OCR and Pillar 2 Guidance (P2G)

                        0200

                           15*

                           OCR and P2G: to be made up of CET1 capital

                        0210

                           15**

                           OCR and P2G: to be made up of Tier 1 capital

                        0220

                           16

                           Surplus(+)/Deficit(-) of CET1 capital considering the requirements of Article 92 CRR and 104a CRD

                           Memorandum Items: Capital ratios without application of the transitional provisions on IFRS 9

                        0300

                           20

                           CET1 Capital ratio without application of the transitional provisions on IFRS 9

                        0310

                           21

                           T1 Capital ratio without application of the transitional provisions on IFRS 9

                        0320

                           22

                           Total capital ratio without application of the transitional provisions on IFRS 9

               C 04.00 - MEMORANDUM ITEMS (CA4)

                           Row

                           ID

                           Item

                           Column

                           Deferred tax assest and liabilities

                           0010

                        0010

                        1

                           Total deferred tax assets

                        0020

                        1.1

                        Deferred tax assets that do not rely on future profitability

                        0030

                        1.2

                        Deferred tax assets that rely on future profitability and do not arise from temporary differences

                        0040

                        1.3

                        Deferred tax assets that rely on future profitability and arise from temporary differences

                        0050

                        2

                           Total deferred tax liabilities

                        0060

                        2.1

                        Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability

                        0070

                        2.2

                        Deferred tax liabilities deductible from deferred tax assets that rely on future profitability

                        0080

                        2.2.1

                        Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and do not arise from temporary differences

                        0090

                        2.2.2

                        Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences

                        0093

                        2A

                           Tax overpayments and tax loss carry backs

                        0096

                        2B

                           Deferred Tax Assets subject to a risk weight of 250%

                        0097

                        2C

                           Deferred Tax Assets subject to a risk weight of 0%

                           Exception from deductions from CET1

                        0901

                        2W

                           Exception from deduction of intangible assets from CET1

                           Accounting classification of AT1 instruments

                        0905

                        2Y

                           Capital instruments and the related share premium accounts classified as equity under applicable accounting standards

                        0906

                        2Z

                           Capital instruments and the related share premium accounts classified as liabilities under applicable accounting standards

                           Credit risk adjustments and expected losses

                        0100

                        3

                           IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures

                        0110

                        3.1

                        Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount

                        0120

                        3.1.1

                        General credit risk adjustments

                        0130

                        3.1.2

                        Specific credit risk adjustments

                        0131

                        3.1.3

                        Additional value adjustments and other own funds reductions

                        0140

                        3.2

                        Total expected losses eligible

                        0145

                        4

                           IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures

                        0150

                        4.1

                        Specific credit risk adjustments and positions treated similarily

                        0155

                        4.2

                        Total expected losses eligible

                        0160

                        5

                           Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T2

                        0170

                        6

                           Total gross provisions eligible for inclusion in T2 capital

                        0180

                        7

                           Risk weighted exposure amounts for calculating the cap to the provision eligible as T2

                           Thresholds for Common Equity Tier 1 deductions

                        0190

                        8

                           Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment

                        0200

                        9

                           10% CET1 threshold

                        0210

                        10

                           17.65% CET1 threshold

                        0225

                        11

                           Eligible capital for the purposes of qualifying holdings outside the financial sector

                           Investments in the capital of financial sector entities where the institution does not have a significant investment

                        0230

                        12

                           Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions

                        0240

                        12.1

                        Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        0250

                        12.1.1

                        Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        0260

                        12.1.2

                        (-) Permitted offsetting short positions in relation to the direct gross holdings included above

                        0270

                        12.2

                        Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        0280

                        12.2.1

                        Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        0290

                        12.2.2

                        (-) Permitted offsetting short positions in relation to the indirect gross holdings included above

                        0291

                        12.3

                        Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        0292

                        12.3.1

                        Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        0293

                        12.3.2

                        (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

                        0300

                        13

                           Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions

                        0310

                        13.1

                        Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        0320

                        13.1.1

                        Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        0330

                        13.1.2

                        (-) Permitted offsetting short positions in relation to the direct gross holdings included above

                        0340

                        13.2

                        Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        0350

                        13.2.1

                        Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        0360

                        13.2.2

                        (-) Permitted offsetting short positions in relation to the indirect gross holdings included above

                        0361

                        13.3

                        Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        0362

                        13.3.1

                        Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        0363

                        13.3.2

                        (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

                        0370

                        14

                           Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions

                        0380

                        14.1

                        Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        0390

                        14.1.1

                        Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        0400

                        14.1.2

                        (-) Permitted offsetting short positions in relation to the direct gross holdings included above

                        0410

                        14.2

                        Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        0420

                        14.2.1

                        Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        0430

                        14.2.2

                        (-) Permitted offsetting short positions in relation to the indirect gross holdings included above

                        0431

                        14.3

                        Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        0432

                        14.3.1

                        Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        0433

                        14.3.2

                        (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

                           Investments in the capital of financial sector entities where the institution has a significant investment

                        0440

                        15

                           Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions

                        0450

                        15.1

                        Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment

                        0460

                        15.1.1

                        Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment

                        0470

                        15.1.2

                        (-) Permitted offsetting short positions in relation to the direct gross holdings included above

                        0480

                        15.2

                        Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment

                        0490

                        15.2.1

                        Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment

                        0500

                        15.2.2

                        (-) Permitted offsetting short positions in relation to the indirect gross holdings included above

                        0501

                        15.3

                        Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment

                        0502

                        15.3.1

                        Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment

                        0503

                        15.3.2

                        (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

                        0504

                        15A

                        Investments in CET1 capital of financial sector entities where the institution has a significant investment - subject to a risk weight of 250%

                        0510

                        16

                           Holdings of AT1 capital of financial sector entities where the institution has a significant investment, net of short positions

                        0520

                        16.1

                        Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment

                        0530

                        16.1.1

                        Gross direct holdings of AT1 capital of financial sector entities where the institution has a significant investment

                        0540

                        16.1.2

                        (-) Permitted offsetting short positions in relation to the direct gross holdings included above

                        0550

                        16.2

                        Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment

                        0560

                        16.2.1

                        Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment

                        0570

                        16.2.2

                        (-) Permitted offsetting short positions in relation to the indirect gross holdings included above

                        0571

                        16.3

                        Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment

                        0572

                        16.3.1

                        Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment

                        0573

                        16.3.2

                        (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

                        0580

                        17

                           Holdings of T2 capital of financial sector entities where the institution has a significant investment, net of short positions

                        0590

                        17.1

                        Direct holdings of T2 capital of financial sector entities where the institution has a significant investment

                        0600

                        17.1.1

                        Gross direct holdings of T2 capital of financial sector entities where the institution has a significant investment

                        0610

                        17.1.2

                        (-) Permitted offsetting short positions in relation to the direct gross holdings included above

                        0620

                        17.2

                        Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment

                        0630

                        17.2.1

                        Gross indirect holdings of T2 capital of financial sector entities where the institution has a significant investment

                        0640

                        17.2.2

                        (-) Permitted offsetting short positions in relation to the indirect gross holdings included above

                        0641

                        17.3

                        Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment

                        0642

                        17.3.1

                        Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment

                        0643

                        17.3.2

                        (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

                           Total risk exposure amounts of holdings not deducted from the corresponding capital category:

                        0650

                        18

                           Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution's CET1 capital

                        0660

                        19

                           Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution's AT1 capital

                        0670

                        20

                           Risk weighted exposures of T2 holdings in financial sector entities which are not deducted from the institution's T2 capital

                           Temporary waiver from deduction from own funds

                        0680

                        21

                           Holdings on CET1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived

                        0690

                        22

                           Holdings on CET1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived

                        0700

                        23

                           Holdings on AT1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived

                        0710

                        24

                           Holdings on AT1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived

                        0720

                        25

                           Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived

                        0730

                        26

                           Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived

                           Capital buffers

                        0740

                        27

                           Combined buffer requirement

                        0750

                           Capital conservation buffer

                        0760

                           Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State

                        0770

                           Institution specific countercyclical capital buffer

                        0780

                           Systemic risk buffer

                        0800

                           Global Systemically Important Institution buffer

                        0810

                           Other Systemically Important Institution buffer

                           Pillar II requirements

                        0820

                        28

                           Own funds requirements related to Pillar II adjustments

                           Additional information for investment firms

                        0830

                        29

                           Initial capital

                        0840

                        30

                           Own funds based on Fixed Overheads

                           Additional information for calculation of reporting thresholds

                        0850

                        31

                           Non-domestic original exposures

                        0860

                        32

                           Total original exposures

               C 05.01 - TRANSITIONAL PROVISIONS (CA5.1)

                           Adjustments to CET1

                           Adjustments to AT1

                           Adjustments to T2

                           Adjustments included in RWAs

                           Memorandum items

                           Applicable percentage

                           Eligible amount without transitional provisions

                           Code

                           ID

                           Item

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0010

                        1

                           TOTAL ADJUSTMENTS

                        0020

                        1.1

                           GRANDFATHERED INSTRUMENTS

                        link to {CA1;r0220}

                        link to {CA1;r0660}

                        link to {CA1;r0880}

                        0060

                        1.1.2

                           Instruments not constituting state aid

                        0061

                        1.1.3

                           Instruments issued through special purpose vehicles

                        0062

                        1.1.4

                           Instruments issued before 27 June 2019 that do not meet the eligibility criteria related to write-down and conversion powers pursuant to Article 59 BRRD or are subject to set-off or netting arrangements

                        0063

                        1.1.4.1*

                        of which: Instruments without legally or contractually mandatory write-down or conversion upon exercise of Article 59 BRRD powers

                        0064

                        1.1.4.2*

                        of which: Instruments governed by third-country law without effective and enforceable exercise of Article 59 BRRD powers

                        0065

                        1.1.4.3*

                        of which: Instruments subject to set-off or netting arrangements

                        0070

                        1.2

                           MINORITY INTERESTS AND EQUIVALENTS

                        link to {CA1;r0240}

                        link to {CA1;r0680}

                        link to {CA1;r0900}

                        0080

                        1.2.1

                           Capital instruments and items that do not qualify as minority interests

                        0090

                        1.2.2

                           Transitional recognition in consolidated own funds of minority interests

                        0091

                        1.2.3

                        Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital

                        0092

                        1.2.4

                        Transitional recognition in consolidated own funds of qualifying Tier 2 capital

                        0100

                        1.3

                           OTHER TRANSITIONAL ADJUSTMENTS

                        link to {CA1;r0520}

                        link to {CA1;r0730}

                        link to {CA1;r0960}

                        0111

                        1.3.1.6

                           Unrealised gains and losses from certain debt exposures to central governments, regional governments, local authorities and PSEs

                        0112

                        1.3.1.6.1

                        of which: amount A

                        0140

                        1.3.2

                           Deductions

                        0170

                        1.3.2.3

                        Deferred tax assets that rely on future profitability and do not arise from temporary differences

                        0380

                        1.3.2.9

                        Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector entities where the institution has a significant investment

                        0385

                        1.3.2.9a

                        Deferred tax assets that are dependent on future profitability and arise from temporary differences

                        0425

                        1.3.2.11

                        Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items

                        0430

                        1.3.3

                           Additional filters and deductions

                        0440

                        1.3.4

                           Adjustments due to IFRS 9 transitional arrangements

                        0441

                        1.3.4.1

                        Memorandum item: ECL impact of the static component

                        0442

                        1.3.4.2

                        Memorandum item: ECL impact of the dynamic component for the period 1.1.2018 – 31.12.2019

                        0443

                        1.3.4.3

                        Memorandum item: ECL impact of the dynamic component for the period starting on 1.1.2020

               C 05.02 - GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID (CA5.2)

                           Amount of instruments plus related share premium

                           Base for calculating the limit

                           Applicable percentage

                           Limit

                           (-) Amount that exceeds the limits for grandfathering

                           Total grandfathered amount

                           Code

                           ID

                           Item

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0010

                        1.

                           Instruments that qualified for point (a) of Article 57 of 2006/48/EC

                        link to {CA5.1;r060;c010)

                        0020

                        2.

                           Instruments that qualified for point (ca) of Article 57 and Article 154(8) and (9) of 2006/48/EC, subject to the limit of Article 489 CRR

                        link to {CA5.1;r060;c020)

                        0030

                        2.1

                        Total instruments without a call or an incentive to redeem

                        0040

                        2.2.

                        Grandfathered instruments with a call and incentive to redeem

                        0050

                        2.2.1

                        Instruments with a call exercisable after the reporting date, and which meet the conditions in Article 52 CRR after the date of effective maturity

                        0060

                        2.2.2

                        Instruments with a call exercisable after the reporting date, and which do not meet the conditions in Article 52 CRR after the date of effective maturity

                        0070

                        2.2.3

                        Instruments with a call exercisable prior to or on 20 July 2011, and which do not meet the conditions in Article 52 CRR after the date of effective maturity

                        0080

                        2.3

                        Excess on the limit of CET1 grandfathered instruments

                        0090

                        3

                           Items that qualified for points (e), (f), (g) or (h) of Article 57 of 2006/48/EC, subject to the limit of Article 490 CRR

                        link to {CA5.1;r060;c030)

                        0100

                        3.1

                        Total items without an incentive to redeem

                        0110

                        3.2

                        Grandfathered items with an incentive to redeem

                        0120

                        3.2.1

                        Items with a call exercisable after the reporting date, and which meet the conditions in Article 63 CRR after the date of effective maturity

                        0130

                        3.2.2

                        Items with a call exercisable after the reporting date, and which do not meet the conditions in Article 63 CRR after the date of effective maturity

                        0140

                        3.2.3

                        Items with a call exercisable prior to or on 20 July 2011, and which do not meet the conditions in Article 63 CRR after the date of effective maturity

                        0150

                        3.3

                        Excess on the limit of AT1 grandfathered instruments

               C 06.01 - GROUP SOLVENCY: INFORMATION ON AFFILIATES - TOTAL (GS TOTAL)

                           INFORMATION ON THE CONTRIBUTION OF ENTITIES TO SOLVENCY OF THE GROUP

                           CAPITAL BUFFERS

                           TOTAL RISK EXPOSURE AMOUNT

                           QUALIFYING OWN FUNDS INCLUDED IN CONSOLIDATED OWN FUNDS

                           CONSOLIDATED OWN FUNDS

                           COMBINED BUFFER REQUIREMENTS

                           CREDIT; COUNTERPARTY CREDIT; DILUTION RISKS, FREE DELIVERIES AND SETTLEMENT/DELIVERY RISK

                           POSITION, FX AND COMMODITIES RISKS

                           OPERATIONAL RISK

                           OTHER RISK EXPOSURE AMOUNTS

                           QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 1 CAPITAL

                           QUALIFYING OWN FUNDS INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 2 CAPITAL

                           MEMORANDUM ITEM:

                           GOODWILL (-) / (+) NEGATIVE GOODWILL

                           OF WHICH: COMMON EQUITY TIER 1

                           OF WHICH: ADDITIONAL TIER 1

                           OF WHICH: CONRIBUTIONS TO CONSOLIDATED RESULT

                           OF WHICH: (-) GOODWILL / (+) NEGATIVE GOODWILL

                           CAPITAL CONSERVATION BUFFER

                           INSTITUTION SPECIFIC COUNTER-CYCLICAL CAPITAL BUFFER

                           CONSERVATION BUFFER DUE TO MACRO-PRUDENTIAL OR SYSTEMIC RISK IDENTIFIED AT THE LEVEL OF A MEMBER STATE

                           SYSTEMIC RISK BUFFER

                           GLOBAL SYSTEMICALLY IMPORTANT INSTITUTION BUFFER

                           OTHER SYSTEMICALLY IMPORTANT INSTITUTION BUFFER

                           MINORITY INTERESTS INCLUDED IN CONSOLIDATED COMMON EQUITY TIER 1 CAPITAL

                           QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED ADDITIONAL TIER 1 CAPITAL

                        0250

                        0260

                        0270

                        0280

                        0290

                        0300

                        0310

                        0320

                        0330

                        0340

                        0350

                        0360

                        0370

                        0380

                        0390

                        0400

                        0410

                        0420

                        0430

                        0440

                        0450

                        0470

                        0480

                        0010

                        TOTAL

               C 06.02 - GROUP SOLVENCY: INFORMATION ON AFFILIATES (GS)

                        ENTITIES WITHIN SCOPE OF CONSOLIDATION

                        INFORMATION ON ENTITIES SUBJECT TO OWN FUNDS REQUIREMENTS

                        INFORMATION ON THE CONTRIBUTION OF ENTITIES TO SOLVENCY OF THE GROUP

                        CAPITAL BUFFERS

                        NAME

                        CODE

                        TYPE OF CODE

                        NATIONAL CODE

                        INSTITUTION OR EQUIVALENT (YES/NO)

                        TYPE OF ENTITY

                        SCOPE OF DATA: SOLO FULLY CONSOLIDATED (SF) OR SOLO PARTIALLY CONSOLIDATED (SP)

                        COUNTRY CODE

                        SHARE OF HOLDING (%)

                        OWN FUNDS

                        TOTAL RISK EXPOSURE AMOUNT

                        QUALIFYING OWN FUNDS INCLUDED IN CONSOLIDATED OWN FUNDS

                        CONSOLIDATED OWN FUNDS

                        COMBINED BUFFER REQUIREMENT

                        TOTAL RISK EXPOSURE AMOUNT

                        CREDIT; COUNTERPARTY CREDIT; DILUTION RISKS, FREE DELIVERIES AND SETTLEMENT/DELIVERY RISK

                        POSITION, FX AND COMMODITIES RISKS

                        OPERATIONAL RISK

                        OTHER RISK EXPOSURE AMOUNTS

                        TOTAL TIER 1 CAPITAL

                        TIER 2 CAPITAL

                        CREDIT; COUNTERPARTY CREDIT; DILUTION RISKS, FREE DELIVERIES AND SETTLEMENT/DELIVERY RISK

                        POSITION, FX AND COMMODITIES RISKS

                        OPERATIONAL RISK

                        OTHER RISK EXPOSURE AMOUNTS

                        QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 1 CAPITAL

                        QUALIFYING OWN FUNDS INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 2 CAPITAL

                        MEMORANDUM ITEM: GOODWILL (-) / (+) NEGATIVE GOODWILL

                        OF WHICH: COMMON EQUITY TIER 1

                        OF WHICH: ADDITIONAL TIER 1

                        OF WHICH: CONRIBUTIONS TO CONSOLIDATED RESULT

                        OF WHICH: (-) GOODWILL / (+) NEGATIVE GOODWILL

                        CAPITAL CONSERVATION BUFFER

                        INSTITUTION SPECIFIC COUNTER-CYCLICAL CAPITAL BUFFER

                        CONSERVATION BUFFER DUE TO MACRO-PRUDENTIAL OR SYSTEMIC RISK IDENTIFIED AT THE LEVEL OF A MEMBER STATE

                        SYSTEMIC RISK BUFFER

                        GLOBAL SYSTEMICALLY IMPORTANT INSTITUTION BUFFER

                        OTHER SYSTEMICALLY IMPORTANT INSTITUTION BUFFER

                        COMMON EQUITY TIER 1 CAPITAL

                        ADDITIONAL TIER 1 CAPITAL

                        MINORITY INTERESTS INCLUDED IN CONSOLIDATED COMMON EQUITY TIER 1 CAPITAL

                        QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED ADDITIONAL TIER 1 CAPITAL

                        OF WHICH: QUALIFYING OWN FUNDS

                        RELATED OWN FUNDS INSTRUMENTS, RELATED RETAINED EARNINGS AND SHARE PREMIUM ACCOUNTS

                        OF WHICH: QUALIFYING TIER 1 CAPITAL

                        RELATED T1 INSTRUMENTS, RELATED RETAINED EARNINGS AND SHARE PREMIUM ACCOUNTS

                        OF WHICH: MINORITY INTERESTS

                        RELATED OWN FUNDS INSTRUMENTS, RELATED RETAINED EARNINGS, SHARE PREMIUM ACCOUNTS AND OTHER RESERVES

                        OF WHICH: QUALIFYING ADDITIONAL TIER 1 CAPITAL

                        OF WHICH: QUALIFYING TIER 2 CAPITAL

                        0011

                        0021

                        0026

                        0027

                        0030

                        0035

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0180

                        0190

                        0200

                        0210

                        0220

                        0230

                        0240

                        0250

                        0260

                        0270

                        0280

                        0290

                        0300

                        0310

                        0320

                        0330

                        0340

                        0350

                        0360

                        0370

                        0380

                        0390

                        0400

                        0410

                        0420

                        0430

                        0440

                        0450

                        0470

                        0480

               C 07.00 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: STANDARDISED APPROACH TO CAPITAL REQUIREMENTS (CR SA)

               SA Exposure class

                           ORIGINAL EXPOSURE PRE CONVERSION FACTORS

                           (-) VALUE ADJUSTMENTS AND PROVISIONS ASSOCIATED WITH THE ORIGINAL EXPOSURE

                           EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS

                           CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE

                           NET EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE CONVERSION FACTORS

                           CREDIT RISK MITIGATION TECHNIQUES AFFECTING THE EXPOSURE AMOUNT: FUNDED CREDIT PROTECTION. FINANCIAL COLLATERAL COMPREHENSIVE METHOD

                           FULLY ADJUSTED EXPOSURE VALUE (E*)

                           BREAKDOWN OF THE FULLY ADJUSTED EXPOSURE VALUE OF OFF-BALANCE SHEET ITEMS BY CONVERSION FACTORS

                           EXPOSURE VALUE

                           RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS

                           (-) ADJUSTMENT TO THE RISK-WEIGHTED EXPOSURE AMOUNT DUE TO SME SUPPORTING FACTOR

                           (-) ADJUSTMENT TO THE RISK-WEIGHTED EXPOSURE AMOUNT DUE TO THE INFRASTRUCTURE SUPPORTING FACTOR

                           RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS

                           UNFUNDED CREDIT PROTECTION: ADJUSTED VALUES (Ga)

                           FUNDED CREDIT PROTECTION

                           SUBSTITUTION OF THE EXPOSURE DUE TO CRM

                           VOLATILITY ADJUSTMENT TO THE EXPOSURE

                           (-) FINANCIAL COLLATERAL: ADJUSTED VALUE (Cvam)

                           0 %

                           20 %

                           50 %

                           100 %

                           OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK

                           OF WHICH: WITH A CREDIT ASSESSMENT BY A NOMINATED ECAI

                           OF WHICH: WITH A CREDIT ASSESSMENT DERIVED FROM CENTRAL GOVERNMENT

                           (-) GUARANTEES

                           (-) CREDIT DERIVATIVES

                           (-) FINANCIAL COLLATERAL: SIMPLE METHOD

                           (-) OTHER FUNDED CREDIT PROTECTION

                           (-) TOTAL OUTFLOWS

                           TOTAL INFLOWS (+)

                           (-) OF WHICH: VOLATILITY AND MATURITY ADJUSTMENTS

                           OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK EXCLUDING EXPOSURES CLEARED THROUGH A CCP

                        0010

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0180

                        0190

                        0200

                        0210

                        0211

                        0215

                        0216

                        0217

                        0220

                        0230

                        0240

                        0010

                           TOTAL EXPOSURES

                        Cell linked to CA

                        0015

                           of which: Defaulted exposures

                        0020

                           of which: SME

                        0030

                           of which: Exposures subject to SME-supporting factor

                        0035

                           of which: Exposures subject to the Infrastructure supporting factor

                        0040

                           of which: Secured by mortgages on immovable property - Residential property

                        0050

                           of which: Exposures under the permanent partial use of the standardised approach

                        0060

                           of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation

                           BREAKDOWN OF TOTAL EXPOSURES BY EXPOSURE TYPES:

                        0070

                           On balance sheet exposures subject to credit risk

                        0080

                           Off balance sheet exposures subject to credit risk

                           Exposures / Transactions subject to counterparty credit risk

                        0090

                           Securities Financing Transactions netting sets

                        0100

                           of which: centrally cleared through a QCCP

                        0110

                           Derivatives & Long Settlement Transactions netting sets

                        0120

                           of which: centrally cleared through a QCCP

                        0130

                           From Contractual Cross Product netting sets

                           BREAKDOWN OF TOTAL EXPOSURES BY RISK WEIGHTS:

                        0140

                           0 %

                        0150

                           2 %

                        0160

                           4 %

                        0170

                           10 %

                        0180

                           20 %

                        0190

                           35 %

                        0200

                           50 %

                        0210

                           70 %

                        0220

                           75 %

                        0230

                           100 %

                        0240

                           150 %

                        0250

                           250 %

                        0260

                           370 %

                        0270

                           1 250  %

                        0280

                           Other risk weights

                           BREAKDOWN OF TOTAL EXPOSURES BY APPROACH (CIU):

                        0281

                           Look-through approach

                        0282

                           Mandate-based approach

                        0283

                           Fall-back approach

                           MEMORANDUM ITEMS

                        0290

                           Exposures secured by mortgages on commercial immovable property

                        0300

                           Exposures in default subject to a risk weight of 100 %

                        0310

                           Exposures secured by mortgages on residential property

                        0320

                           Exposures in default subject to a risk weight of 150 %

               C 08.01 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (CR IRB 1)

               IRB Exposure class:

               Own estimates of LGD and/or conversion factors:

                           INTERNAL RATING SCALE

                           ORIGINAL EXPOSURE PRE CONVERSION FACTORS

                           CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE

                           EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE CONVERSION FACTORS

                           EXPOSURE VALUE

                           CREDIT RISK MITIGATION TECHNIQUES TAKEN INTO ACCOUNT IN LGD ESTIMATES EXCLUDING DOUBLE DEFAULT TREATMENT

                           SUBJECT TO DOUBLE DEFAULT TREATMENT

                           EXPOSURE WEIGHTED AVERAGE LGD (%)

                           EXPOSURE WEIGHTED AVERAGE LGD (%) FOR LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES

                           EXPOSURE-WEIGHTED AVERAGE MATURITY VALUE (DAYS)

                           RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS

                           (-) ADJUSTMENT TO RISK-WEIGHTED EXPOSURE AMOUNT DUE TO SME SUPPORTING FACTOR

                           (-) ADJUSTMENT TO RISK-WEIGHTED EXPOSURE AMOUNT DUE TO THE INFRASTRUCTURE SUPPORTING FACTOR

                           RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS

                           MEMORANDUM ITEMS:

                           UNFUNDED CREDIT PROTECTION

                           (-) OTHER FUNDED CREDIT PROTECTION

                           SUBSTITUTION OF THE EXPOSURE DUE TO CRM

                           OWN ESTIMATES OF LGD'S ARE USED:

                           UNFUNDED CREDIT PROTECTION

                           FUNDED CREDIT PROTECTION

                           UNFUNDED CREDIT PROTECTION

                           EXPECTED LOSS AMOUNT

                           (-) VALUE ADJUSTMENTS AND PROVISIONS

                           NUMBER OF OBLIGORS

                           PRE-CREDIT DERIVATIVES RISK WEIGHTED EXPOSURE AMOUNT

                           PD ASSIGNED TO THE OBLIGOR GRADE OR POOL

                           (%)

                           OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES

                           (-) GUARANTEES

                           (-) CREDIT DERIVATIVES

                           (-) TOTAL OUTFLOWS

                           TOTAL INFLOWS (+)

                           OF WHICH: OFF BALANCE SHEET ITEMS

                           OF WHICH: OFF BALANCE SHEET ITEMS

                           OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK

                           OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES

                           GUARANTEES

                           CREDIT DERIVATIVES

                           OWN ESTIMATES OF LGD'S ARE USED:

                           OTHER FUNDED CREDIT PROTECTION

                           ELIGIBLE FINANCIAL COLLATERAL

                           OTHER ELIGIBLE COLLATERAL

                           OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES

                           CASH ON DEPOSIT

                           LIFE INSURANCE POLICIES

                           INSTRUMENTS HELD BY A THIRD PARTY

                           REAL ESTATE

                           OTHER PHYSICAL COLLATERAL

                           RECEIVABLES

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0171

                        0172

                        0173

                        0180

                        0190

                        0200

                        0210

                        0220

                        0230

                        0240

                        0250

                        0255

                        0256

                        0257

                        0260

                        0270

                        0280

                        0290

                        0300

                        0310

                        0010

                           TOTAL EXPOSURES

                           Cell linked to CA

                        0015

                           of which: Exposures subject to SME-supporting factor

                        0016

                           of which: Exposures subject to the Infrastructure supporting factor

                           BREAKDOWN OF TOTAL EXPOSURES BY EXPOSURE TYPES:

                        0020

                           On balance sheet items subject to credit risk

                        0030

                           Off balance sheet items subject to credit risk

                           Exposures / Transactions subject to counterparty credit risk

                        0040

                           Securities Financing Transactions netting sets

                        0050

                           Derivatives & Long Settlement Transactions netting sets

                        0060

                           From Contractual Cross Product netting sets

                        0070

                           EXPOSURES ASSIGNED TO OBLIGOR GRADES OR POOLS: TOTAL

                        0080

                           SPECIALIZED LENDING SLOTTING APPROACH: TOTAL

                        0160

                           ALTERNATIVE TREATMENT: SECURED BY REAL ESTATE

                        0170

                           EXPOSURES FROM FREE DELIVERIES APPLYING RISK WEIGHTS UNDER THE ALTERNATIVE TREATMENT OR 100% AND OTHER EXPOSURES SUBJECT TO RISK WEIGHTS

                        0180

                           DILUTION RISK: TOTAL PURCHASED RECEIVABLES

               C 08.02 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BREAKDOWN BY OBLIGOR GRADES OR POOLS (CR IRB 2)

               IRB Exposure class:

               Own estimates of LGD and/or conversion factors:

                           OBLIGOR GRADE (ROW IDENTIFIER)

                           INTERNAL RATING SCALE

                           ORIGINAL EXPOSURE PRE CONVERSION FACTORS

                           CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE

                           EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE CONVERSION FACTORS

                           EXPOSURE VALUE

                           CREDIT RISK MITIGATION TECHNIQUES TAKEN INTO ACCOUNT IN LGD ESTIMATES EXCLUDING DOUBLE DEFAULT TREATMENT

                           SUBJECT TO DOUBLE DEFAULT TREATMENT

                           EXPOSURE WEIGHTED AVERAGE LGD (%)

                           EXPOSURE WEIGHTED AVERAGE LGD (%) FOR LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES

                           EXPOSURE-WEIGHTED AVERAGE MATURITY VALUE (DAYS)

                           RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS

                           (-) ADJUSTMENT TO RISK-WEIGHTED EXPOSURE AMOUNT DUE TO SME SUPPORTING FACTOR

                        (-) ADJUSTMENT TO RISK-WEIGHTED EXPOSURE AMOUNT DUE TO THE INFRASTRUCTURE SUPPORTING FACTOR

                           RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS

                           MEMORANDUM ITEMS:

                           UNFUNDED CREDIT PROTECTION

                           (-) OTHER FUNDED CREDIT PROTECTION

                           SUBSTITUTION OF THE EXPOSURE DUE TO CRM

                           OWN ESTIMATES OF LGD'S ARE USED:

                           UNFUNDED CREDIT PROTECTION

                           FUNDED CREDIT PROTECTION

                           UNFUNDED CREDIT PROTECTION

                           EXPECTED LOSS AMOUNT

                           (-) VALUE ADJUSTMENTS AND PROVISIONS

                           NUMBER OF OBLIGORS

                           PRE-CREDIT DERIVATIVES RISK WEIGHTED EXPOSURE AMOUNT

                           PD ASSIGNED TO THE OBLIGOR GRADE OR POOL

                           (%)

                           OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES

                           (-) GUARANTEES

                           (-) CREDIT DERIVATIVES

                           (-) TOTAL OUTFLOWS

                           TOTAL INFLOWS (+)

                           OF WHICH: OFF BALANCE SHEET ITEMS

                           OF WHICH: OFF BALANCE SHEET ITEMS

                           OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK

                           OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES

                           GUARANTEES

                           CREDIT DERIVATIVES

                           OWN ESTIMATES OF LGD'S ARE USED:

                           OTHER FUNDED CREDIT PROTECTION

                           ELIGIBLE FINANCIAL COLLATERAL

                           OTHER ELIGIBLE COLLATERAL

                           OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES

                           CASH ON DEPOSIT

                           LIFE INSURANCE POLICIES

                           INSTRUMENTS HELD BY A THIRD PARTY

                           REAL ESTATE

                           OTHER PHYSICAL COLLATERAL

                           RECEIVABLES

                        0005

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0171

                        0172

                        0173

                        0180

                        0190

                        0200

                        0210

                        0220

                        0230

                        0240

                        0250

                        0255

                        0256

                        0257

                        0260

                        0270

                        0280

                        0290

                        0300

                        0310

               C 08.03 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BREAKDOWN BY PD RANGES (CR IRB 3)

               IRB Exposure class:

               Own estimates of LGD and/or conversion factors:

                           PD RANGE

                           ON-BALANCE SHEET EXPOSURES

                           OFF-BALANCE-SHEET EXPOSURES PRE-CONVERSION FACTORS

                           EXPOSURE WEIGHTED AVERAGE CONVERSION FACTORS

                           EXPOSURE VALUE POST CONVERSION FACTORS AND POST CRM

                           EXPOSURE WEIGHTED AVERAGE PD (%)

                           NUMBER OF OBLIGORS

                           EXPOSURE WEIGHTED AVERAGE LGD (%)

                           EXPOSURE WEIGHTED AVERAGE MATURITY (YEARS)

                           RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS

                           EXPECTED LOSS AMOUNT

                           VALUE ADJUST-MENTS AND PROVISIONS

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                           0010

                           0.00 to <0.15

                           0020

                           0.00 to <0.10

                           0030

                           0.10 to <0.15

                           0040

                           0.15 to <0.25

                           0050

                           0.25 to <0.50

                           0060

                           0.50 to <0.75

                           0070

                           0.75 to <2.5

                           0080

                           0.75 to <1.75

                           0090

                           1.75 to <2.5

                           0100

                           2.5 to <10

                           0110

                           2.5 to <5

                           0120

                           5 to <10

                           0130

                           10 to <100

                           0140

                           10 to <20

                           0150

                           20 to <30

                           0160

                           30 to <100

                           0170

                           100 (Default)

               C 08.04 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: RWEA FLOW STATEMENTS (CR IRB 4)

                           RISK WEIGHTED EXPOSURE AMOUNT

                           0010

                           0010

                           RISK WEIGHTED EXPOSURE AMOUNT AT THE END OF THE PREVIOUS REPORTING PERIOD

                           0020

                           ASSET SIZE (+/-)

                           0030

                           ASSET QUALITY (+/-)

                           0040

                           MODEL UPDATES (+/-)

                           0050

                           METHODOLOGY AND POLICY (+/-)

                           0060

                           ACQUISITIONS AND DISPOSALS (+/-)

                           0070

                           FOREIGN EXCHANGE MOVEMENTS (+/-)

                           0080

                           OTHER (+/-)

                           0090

                           RISK WEIGHTED EXPOSURE AMOUNT AT THE END OF THE REPORTING PERIOD

               C 08.05 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD (CR IRB 5)

               IRB Exposure class:

               Own estimates of LGD and/or conversion factors:

                           PD RANGE

                           ARITHMETIC AVERAGE PD (%)

                           NUMBER OF OBLIGORS AT THE END OF THE PREVIOUS YEAR

                           OBSERVED AVERAGE DEFAULT RATE (%)

                           AVERAGE HISTORICAL ANNUAL DEFAULT RATE (%)

                           OF WHICH: DEFAULTED DURING THE YEAR

                        0010

                        0020

                        0030

                        0040

                        0050

                           0010

                           0.00 to <0.15

                           0020

                           0.00 to <0.10

                           0030

                           0.10 to <0.15

                           0040

                           0.15 to <0.25

                           0050

                           0.25 to <0.50

                           0060

                           0.50 to <0.75

                           0070

                           0.75 to <2.5

                           0080

                           0.75 to <1.75

                           0090

                           1.75 to <2.5

                           0100

                           2.5 to <10

                           0110

                           2.5 to <5

                           0120

                           5 to <10

                           0130

                           10 to <100

                           0140

                           10 to <20

                           0150

                           20 to <30

                           0160

                           30 to <100

                           0170

                           100 (Default)

               C 08.05.1 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD ACCORDING TO POINT (f) OF ARTICLE 180(1) (CR IRB 5)

               IRB Exposure class:

               Own estimates of LGD and/or conversion factors:

                           PD RANGE

                           EXTERNAL RATING EQUIVALENT

                           ARITHMETIC AVERAGE PD (%)

                           NUMBER OF OBLIGORS AT THE END OF THE PREVIOUS YEAR

                           OBSERVED AVERAGE DEFAULT RATE (%)

                           AVERAGE HISTORICAL ANNUAL DEFAULT RATE (%)

                           OF WHICH: DEFAULTED DURING THE YEAR

                        0005

                        0006

                        0010

                        0020

                        0030

                        0040

                        0050

               C 08.06 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: SPECIALISED LENDING SLOTTING APPROACH (CR IRB 6)

               Type of specialised lending:

                           ORIGINAL EXPOSURE PRE CONVERSION FACTORS

                           EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE CONVERSION FACTORS

                           EXPOSURE VALUE

                           RISK WEIGHT

                           RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS

                           MEMORANDUM ITEMS:

                           EXPECTED LOSS AMOUNT

                           (-) VALUE ADJUSTMENTS AND PROVISIONS

                           OF WHICH: OFF BALANCE SHEET ITEMS

                           OF WHICH: OFF BALANCE SHEET ITEMS

                           OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0010

                           CATEGORY 1

                           LESS THAN 2.5 YEARS

                        50 %

                        0020

                           EQUAL TO OR MORE THAN 2.5 YEARS

                        70 %

                        0030

                           CATEGORY 2

                           LESS THAN 2.5 YEARS

                        70 %

                        0040

                           EQUAL TO OR MORE THAN 2.5 YEARS

                        90 %

                        0050

                           CATEGORY 3

                           LESS THAN 2.5 YEARS

                        115 %

                        0060

                           EQUAL TO OR MORE THAN 2.5 YEARS

                        115 %

                        0070

                           CATEGORY 4

                           LESS THAN 2.5 YEARS

                        250 %

                        0080

                           EQUAL TO OR MORE THAN 2.5 YEARS

                        250 %

                        0090

                           CATEGORY 5

                           LESS THAN 2.5 YEARS

                        —

                        0100

                           EQUAL TO OR MORE THAN 2.5 YEARS

                        —

                        0110

                           TOTAL

                           LESS THAN 2.5 YEARS

                        0120

                           EQUAL TO OR MORE THAN 2.5 YEARS

               C 08.07 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: SCOPE OF USE OF IRB AND SA APPROACHES (CR IRB 7)

                           TOTAL EXPOSURE VALUE AS DEFINED IN ART 166 CRR

                           TOTAL EXPOSURE VALUE SUBJECT TO SA AND IRB

                           PERCENTAGE OF TOTAL EXPOSURE VALUE SUBJECT TO PERMANENT PARTIAL USE OF SA (%)

                           PERCENTAGE OF TOTAL EXPOSURE VALUE SUBJECT TO A ROLL-OUT PLAN (%)

                           PERCENTAGE OF TOTAL EXPOSURE VALUE SUBJECT TO IRB APPROACH (%)

                        0010

                        0020

                        0030

                        0040

                        0050

                        0010

                           CENTRAL GOVERNMENTS OR CENTRAL BANKS

                        0020

                           OF WHICH: REGIONAL GOVERNMENTS OR LOCAL AUTHORITIES

                        0030

                           OF WHICH: PUBLIC SECTOR ENTITIES

                        0040

                           INSTITUTIONS

                        0050

                           CORPORATES

                        0060

                           OF WHICH: CORPORATES - SPECIALISED LENDING, EXCLUDING SLOTTING APPROACH

                        0070

                           OF WHICH: CORPORATES - SPECIALISED LENDING, INCLUDING SLOTTING APPROACH

                        0080

                           OF WHICH: CORPORATES - SMES

                        0090

                           RETAIL

                        0100

                           OF WHICH RETAIL – SECURED BY REAL ESTATE SMES

                        0110

                           OF WHICH RETAIL – SECURED BY REAL ESTATE NON-SMES

                        0120

                           OF WHICH RETAIL – QUALIFYING REVOLVING

                        0130

                           OF WHICH RETAIL – OTHER SMES

                        0140

                           OF WHICH RETAIL – OTHER NON-SMES

                        0150

                           EQUITY

                        0160

                           OTHER NON-CREDIT OBLIGATION ASSETS

                        0170

                           TOTAL

               C 09.01 - GEOGRAPHICAL BREAKDOWN OF EXPOSURES BY RESIDENCE OF THE OBLIGOR: SA EXPOSURES (CR GB 1)

               Country:

                           ORIGINAL EXPOSURE PRE CONVERSION FACTORS

                           Observed new defaults for the period

                           General credit risk adjustments

                           Specific credit risk adjustments

                           Write offs

                           Additional value adjustments and other own funds reductions

                           Credit risk adjustments/write-offs for observed new defaults

                           EXPOSURE VALUE

                           RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS

                           (-) ADJUSTMENT TO THE RISK-WEIGHTED EXPOSURE AMOUNT DUE TO SME SUPPORTING FACTOR

                           (-) ADJUSTMENT TO THE RISK-WEIGHTED EXPOSURE AMOUNT DUE TO THE INFRASTRUCTURE SUPPORTING FACTOR

                           RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS

                           Defaulted exposures

                        0010

                        0020

                        0040

                        0050

                        0055

                        0060

                        0061

                        0070

                        0075

                        0080

                        0081

                        0082

                        0090

                        0010

                        Central governments or central banks

                        0020

                        Regional governments or local authorities

                        0030

                        Public sector entities

                        0040

                        Multilateral Development Banks

                        0050

                        International Organisations

                        0060

                        Institutions

                        0070

                        Corporates

                        0075

                        of which: SME

                        0080

                        Retail

                        0085

                        of which: SME

                        0090

                        Secured by mortgages on immovable property

                        0095

                        of which: SME

                        0100

                        Exposures in default

                        0110

                        Items associated with particularly high risk

                        0120

                        Covered bonds

                        0130

                        Claims on institutions and corporates with a short-term credit assessment

                        0140

                        Collective investments undertakings (CIU)

                        0141

                        Look-through approach

                        0142

                        Mandate-based approach

                        0143

                        Fall-back approach

                        0150

                        Equity exposures

                        0160

                        Other exposures

                        0170

                           Total exposures

               C 09.02 - GEOGRAPHICAL BREAKDOWN OF EXPOSURES BY RESIDENCE OF THE OBLIGOR: IRB EXPOSURES (CR GB 2)

               Country:

                           ORIGINAL EXPOSURE PRE CONVERSION FACTORS

                           Observed new defaults for the period

                           General credit risk adjustments

                           Specific credit risk adjustments

                           Write off

                           Credit risk adjustments/write-offs for observed new defaults

                           PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%)

                           EXPOSURE WEIGHTED AVERAGE LGD (%)

                           EXPOSURE VALUE

                           RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS

                           (-) ADJUSTMENT TO RISK-WEIGHTED EXPOSURE AMOUNT DUE TO SME SUPPORTING FACTOR

                           (-) ADJUSTMENT TO RISK-WEIGHTED EXPOSURE AMOUNT DUE TO THE INFRASTRUCTURE SUPPORTING FACTOR

                           RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS

                           EXPECTED LOSS AMOUNT

                           Of which: defaulted

                           Of which: defaulted

                           Of which: defaulted

                        0010

                        0030

                        0040

                        0050

                        0055

                        0060

                        0070

                        0080

                        0090

                        0100

                        0105

                        0110

                        0120

                        0121

                        0122

                        0125

                        0130

                        0010

                        Central governments or central banks

                        0020

                        Institutions

                        0030

                        Corporates

                        0042

                        Of Which: Specialised Lending (excl. SL under the slotting approach)

                        0045

                        Of Which: Specialised Lending under the slotting approach

                        0050

                        Of Which: SME

                        0060

                        Retail

                        0070

                        Secured by immovable property

                        0080

                        SME

                        0090

                        Non-SME

                        0100

                        Qualifying Revolving

                        0110

                        Other Retail

                        0120

                        SME

                        0130

                        Non-SME

                        0140

                        Equity

                        0150

                           Total exposures

               C 09.04 - BREAKDOWN OF CREDIT EXPOSURES RELEVANT FOR THE CALCULATION OF THE COUNTERCYCLICAL BUFFER BY COUNTRY AND INSTITUTION-SPECIFIC COUNTERCYCLICAL BUFFER RATE (CCB)

               Country:

                           Amount

                           Percentage

                           Qualitative information

                        0010

                        0020

                        0030

                           Relevant credit exposures - Credit Risk

                        0010

                        Exposure value under the Standardised Approach

                        0020

                        Exposure value under the IRB Approach

                           Relevant credit exposures – Market risk

                        0030

                        Sum of long and short positions of trading book exposures for standardised approaches

                        0040

                        Value of trading book exposures for internal models

                           Relevant credit exposures – Securitisation

                        0055

                        Exposure value of securitisation positions in the banking book

                           Own funds requirements and weights

                        0070

                        Total own funds requirements for CCB

                        0080

                        Own funds requirements for relevant credit exposures – Credit risk

                        0090

                        Own funds requirements for relevant credit exposures – Market risk

                        0100

                        Own funds requirements for relevant credit exposures – Securitisation positions in the banking book

                        0110

                        Own funds requirements weights

                           Countercyclical capital buffer rates

                        0120

                        Countercyclical capital buffer rate set by the Designated Authority

                        0130

                        Countercyclical capital buffer rate applicable for the country of the institution

                        0140

                        Institution-specific countercyclical capital buffer rate

                           Use of 2 % threshold

                        0150

                        Use of 2 % threshold for general credit exposure

                        0160

                        Use of 2 % threshold for trading book exposure

               C 10.01 - CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS (CR EQU IRB 1)

                           INTERNAL RATING SCALE

                           ORIGINAL EXPOSURE PRE CONVERSION FACTORS

                           CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE

                           EXPOSURE VALUE

                           EXPOSURE WEIGHTED AVERAGE LGD

                           (%)

                           RISK WEIGHTED EXPOSURE AMOUNT

                           MEMORANDUM ITEM:

                           UNFUNDED CREDIT PROTECTION

                           SUBSTITUTION OF THE EXPOSURE DUE TO CRM

                           OF WHICH: OFF BALANCE SHEET ITEMS

                           EXPECTED LOSS AMOUNT

                           PD ASSIGNED TO THE OBLIGOR GRADE

                           (%)

                           (-) GUARANTEES

                           (-) CREDIT DERIVATIVES

                           (-) TOTAL OUTFLOWS

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0061

                        0070

                        0080

                        0090

                        0010

                           TOTAL IRB EQUITY EXPOSURES

                        Cell linked to CA

                        0020

                           PD/LGD APRROACH: TOTAL

                        0050

                           SIMPLE RISK WEIGHT APPROACH: TOTAL

                        0060

                           BREAKDOWN OF TOTAL EXPOSURES UNDER THE SIMPLE RISK WEIGHT APRROACH BY RISK WEIGHTS:

                        0070

                        RISK WEIGHT: 190 %

                        0080

                        290 %

                        0090

                        370 %

                        0100

                           INTERNAL MODELS APPROACH

                        0110

                           EQUITY EXPOSURES SUBJECT TO RISK WEIGHTS

               C 10.02 - CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS. BREAKDOWN OF TOTAL EXPOSURES UNDER THE PD/LGD APRROACH BY OBLIGOR GRADES (CR EQU IRB 2)

                           OBLIGOR GRADE (ROW IDENTIFIER)

                           INTERNAL RATING SCALE

                           ORIGINAL EXPOSURE PRE CONVERSION FACTORS

                           CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE

                           EXPOSURE VALUE

                           EXPOSURE WEIGHTED AVERAGE LGD (%)

                           RISK WEIGHTED EXPOSURE AMOUNT

                           MEMORANDUM ITEM:

                           UNFUNDED CREDIT PROTECTION

                           SUBSTITUTION OF THE EXPOSURE DUE TO CRM

                           EXPECTED LOSS AMOUNT

                           PD ASSIGNED TO THE OBLIGOR GRADE (%)

                           (-) GUARANTEES

                           (-) CREDIT DERIVATIVES

                           (-) TOTAL OUTFLOWS

                        0005

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

               C 11.00 - SETTLEMENT/DELIVERY RISK (CR SETT)

                           UNSETTLED TRANSACTIONS AT SETTLEMENT PRICE

                           PRICE DIFFERENCE EXPOSURE DUE TO UNSETTLED TRANSACTIONS

                           OWN FUNDS REQUIREMENTS

                           TOTAL SETTLEMENT RISK EXPOSURE AMOUNT

                        0010

                        0020

                        0030

                        0040

                        0010

                           Total unsettled transactions in the Non-trading Book

                        Cell linked to CA

                        0020

                        Transactions unsettled up to 4 days (Factor 0%)

                        0030

                        Transactions unsettled between 5 and 15 days (Factor 8%)

                        0040

                        Transactions unsettled between 16 and 30 days (Factor 50%)

                        0050

                        Transactions unsettled between 31 and 45 days (Factor 75%)

                        0060

                        Transactions unsettled for 46 days or more (Factor 100%)

                        0070

                           Total unsettled transactions in the Trading Book

                        Cell linked to CA

                        0080

                        Transactions unsettled up to 4 days (Factor 0%)

                        0090

                        Transactions unsettled between 5 and 15 days (Factor 8%)

                        0100

                        Transactions unsettled between 16 and 30 days (Factor 50%)

                        0110

                        Transactions unsettled between 31 and 45 days (Factor 75%)

                        0120

                        Transactions unsettled for 46 days or more (Factor 100%)

               C 13.01 – CREDIT RISK: SECURITISATIONS (CR SEC)

                           TOTAL AMOUNT OF SECURITISATI0N EXPOSURES ORIGINATED

                           SYNTHETIC SECURITIZATIONS: CREDIT PROTECTION TO THE SECURITISED EXPOSURES

                           SECURITISATION POSITIONS

                           (-) VALUE ADJUSTMENTS AND PROVISIONS

                           EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS

                           CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE

                           NET EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE CONVERSION FACTORS

                           (-) CREDIT RISK MITIGATION TECHNIQUES AFFECTING THE AMOUNT OF THE EXPOSURE: FUNDED CREDIT PROTECTION FINANCIAL COLLATERAL COMPREHENSIVE METHOD ADJUSTED VALUE (Cvam)

                           FULLY ADJUSTED EXPOSURE VALUE (E*)

                           (-) NON REFUNDABLE PURCHASE PRICE DISCOUNT

                           (-) SPECIFIC CREDIT RISK ADJUSTMENTS ON UNDERLYING EXPOSURES

                           EXPOSURE VALUE

                           BREAKDOWN OF THE EXPOSURE VALUE SUBJECT TO RISK WEIGHTS

                           RISK-WEIGHTED EXPOSURE AMOUNT

                           ADJUSTMENT TO THE RISK-WEIGHTED EXPOSURE AMOUNT DUE TO MATURITY MISMATCHES

                           OVERALL EFFECT (ADJUSTMENT) DUE TO INFRINGEMENT OF CHAPTER 2 OF REGULATION (EU) 2017/2402

                           BEFORE CAP

                           (-) REDUCTION DUE TO RISK WEIGHT CAP

                           (-) REDUCTION DUE TO OVERALL CAP

                           TOTAL RISK-WEIGHTED EXPOSURE AMOUNT

                           MEMORANDUM ITEM:

                           RISK WEIGHTED EXPOSURE AMOUNT CORRESPONDING TO THE OUTFLOWS FROM SECURITISATIONS TO OTHER EXPOSURE CLASSES

                           (-) FUNDED CREDIT PROTECTION (Cva)

                           (-) TOTAL OUTFLOWS

                           NOTIONAL AMOUNT RETAINED OR REPURCHASED OF CREDIT PROTECTION

                           ORIGINAL EXPOSURE PRE CONVERSION FACTORS

                           (-) UNFUNDED CREDIT PROTECTION: ADJUSTED VALUES (Ga)

                           (-) FUNDED CREDIT PROTECTION

                           SUBSTITUTION OF THE EXPOSURE DUE TO CRM

                           OF WHICH: SUBJECT TO A CCF OF 0 %

                           (-) DEDUCTED FROM OWN FUNDS

                           SUBJECT TO RISK WEIGHTS

                           SEC-IRBA

                           SEC-SA

                           SEC-ERBA

                           INTERNAL ASSESSMENT APPROACH

                           OTHER (RW=1 250  %)

                           SEC-IRBA

                           SEC-SA

                           SEC-ERBA

                           INTERNAL ASSESSMENT APPROACH

                           OTHER (RW=1 250  %)

                           OF WHICH: SYNTHETIC SECURITISATIONS

                           BREAKDOWN BY RW BANDS

                           OF WHICH: CALCULATED UNDER ARTICLE 255 (4) (PURCHASED RECEIVABLES)

                           BREAKDOWN BY RW BANDS

                           BREAKDOWN BY CREDIT QUALITY STEPS

                           BREAKDOWN BY REASONS FOR APPLICATION OF SEC-ERBA

                           BREAKDOWN BY RW BANDS

                           OF WHICH: CALCULATED UNDER ARTICLE 255 (4) (PURCHASED RECEIVABLES)

                           OF WHICH: RW=1 250  % (W UNKNOWN)

                           AUTO LOANS, AUTO LEASES AND EQUIPMENT LEASES

                           SEC-ERBA OPTION

                           POSITIONS SUBJECT TO ART. 254(2)(a) CRR

                           POSITIONS SUBJECT TO ART. 254(2)(b) CRR

                           POSITIONS SUBJECT TO ART. 254 (4) OR 258 (2) CRR

                           FOLLOWING THE HIERARCHY OF APPROACHES

                           AVERAGE RISK WEIGHT (%)

                           (-) UNFUNDED CREDIT PROTECTION ADJUSTED VALUES (G*)

                           (-) TOTAL OUTFLOWS

                           TOTAL INFLOWS

                           =< 20 % RW

                           >20 % TO 50 % RW

                           >50 % TO 100 % RW

                           >100% TO < 1 250 % RW

                           1 250  % RW

                           =< 20 % RW

                           >20 % TO 50 % RW

                           >50 % TO 100 % RW

                           >100 % TO < 1 250  % RW

                           1 250  % RW (W UNKNOWN)

                           1 250  % RW (OTHER)

                           SHORT TERM CREDIT QUALITY STEPS

                           LONG TERM CREDIT QUALITY STEPS

                           AUTO LOANS, AUTO LEASES AND EQUIPMENT LEASES

                           SEC-ERBA OPTION

                           POSITIONS SUBJECT TO POINT (a) OF ARTICLE 254(2) CRR

                           POSITIONS SUBJECT TO POINT (b) OF ARTICLE 254(2) CRR

                           POSITIONS SUBJECT TO ARTICLES 254 (4) OR 258 (2) CRR

                           FOLLOWING THE HIERARCHY OF APPROACHES

                           =< 20 % RW

                           >20 % TO 50 % RW

                           >50 % TO 100 % RW

                           >100 % TO < 1 250  % RW

                           1 250  % RW

                           CQS 1

                           CQS 2

                           CQS 3

                           ALL OTHER CQS

                           CQS 1

                           CQS 2

                           CQS 3

                           CQS 4

                           CQS 5

                           CQS 6

                           CQS 7

                           CQS 8

                           CQS 9

                           CQS 10

                           CQS 11

                           CQS 12

                           CQS 13

                           CQS 14

                           CQS 15

                           CQS 16

                           CQS 17

                           ALL OTHER CQS

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0180

                        0190

                        0200

                        0210

                        0220

                        0230

                        0240

                        0250

                        0260

                        0270

                        0280

                        0290

                        0300

                        0310

                        0320

                        0330

                        0340

                        0350

                        0360

                        0370

                        0380

                        0390

                        0400

                        0410

                        0420

                        0430

                        0440

                        0450

                        0460

                        0470

                        0480

                        0490

                        0500

                        0510

                        0520

                        0530

                        0540

                        0550

                        0560

                        0570

                        0580

                        0590

                        0600

                        0610

                        0620

                        0630

                        0640

                        0650

                        0660

                        0670

                        0680

                        0690

                        0700

                        0710

                        0720

                        0730

                        0740

                        0750

                        0760

                        0770

                        0780

                        0790

                        0800

                        0810

                        0820

                        0830

                        0840

                        0850

                        0860

                        0870

                        0880

                        0890

                        0900

                        0910

                        0920

                        0930

                        0010

                           TOTAL EXPOSURES

                        Cell linked to CA

                        0020

                        SECURITISATIONS

                        0030

                        QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0040

                        STS EXPOSURES

                        0050

                        SENIOR POSITION IN SMEs SECURITISATIONS

                        0060

                        NOT QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0070

                        RE-SECURITISATIONS

                        0080

                           ORIGINATOR: TOTAL EXPOSURES

                        0090

                        SECURITISATIONS: ON-BALANCE SHEET ITEMS

                        0100

                        QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0110

                        OF WHICH: SENIOR EXPOSURES

                        0120

                        NOT QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0130

                        OF WHICH: SENIOR EXPOSURES

                        0140

                        SECURITISATIONS: OFF-BALANCE SHEET ITEMS AND DERIVATIVES

                        0150

                        QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0160

                        OF WHICH: SENIOR EXPOSURES

                        0170

                        NOT QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0180

                        OF WHICH: SENIOR EXPOSURES

                        0190

                        RE-SECURITISATIONS

                        0200

                           INVESTOR: TOTAL EXPOSURES

                        0210

                        SECURITISATIONS: ON-BALANCE SHEET ITEMS

                        0220

                        QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0230

                        OF WHICH: SENIOR EXPOSURES

                        0240

                        NOT QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0250

                        OF WHICH: SENIOR EXPOSURES

                        0260

                        SECURITISATIONS: OFF-BALANCE SHEET ITEMS AND DERIVATIVES

                        0270

                        QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0280

                        OF WHICH: SENIOR EXPOSURES

                        0290

                        NOT QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0300

                        OF WHICH: SENIOR EXPOSURES

                        0310

                        RE-SECURITISATIONS

                        0320

                           SPONSOR: TOTAL EXPOSURES

                        0330

                        SECURITISATIONS: ON-BALANCE SHEET ITEMS

                        0340

                        QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0350

                        OF WHICH: SENIOR EXPOSURES

                        0360

                        NOT QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0370

                        OF WHICH: SENIOR EXPOSURES

                        0380

                        SECURITISATIONS: OFF-BALANCE SHEET ITEMS AND DERIVATIVES

                        0390

                        QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0400

                        OF WHICH: SENIOR EXPOSURES

                        0410

                        NOT QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0420

                        OF WHICH: SENIOR EXPOSURES

                        0430

                        RE-SECURITISATIONS

                        0440

                           BREAKDOWN OF OUTSTANDING POSITIONS ACCORDING TO CQS AT INCEPTION: Short term

                        0450

                        CQS 1

                        0460

                        CQS 2

                        0470

                        CQS 3

                        0480

                        ALL OTHER CQS AND UNRATED

                        0490

                           BREAKDOWN OF OUTSTANDING POSITIONS ACCORDING TO CQS AT INCEPTION: Long term

                        0500

                        CQS 1

                        0510

                        CQS 2

                        0520

                        CQS 3

                        0530

                        CQS 4

                        0540

                        CQS 5

                        0550

                        CQS 6

                        0560

                        CQS 7

                        0570

                        CQS 8

                        0580

                        CQS 9

                        0590

                        CQS 10

                        0600

                        CQS 11

                        0610

                        CQS 12

                        0620

                        CQS 13

                        0630

                        CQS 14

                        0640

                        CQS 15

                        0650

                        CQS 16

                        0660

                        CQS 17

                        0670

                        ALL OTHER CQS AND UNRATED

               C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC Details)

                           INTERNAL CODE

                           IDENTIFIER OF THE SECURITISATION

                           INTRA-GROUP, PRIVATE OR PUBLIC SECURITISA-TION?

                           ROLE OF THE INSTITUTION:

                           (ORIGINATOR / SPONSOR / ORIGINAL LENDER / INVESTOR)

                           IDENTIFIER OF THE ORIGINATOR

                           SECURITISATION TYPE:

                           (TRADITIONAL / SYNTHETIC / ABCP PROGRAMME / ABCP TRANSACTION)

                           ACCOUNTING TREATMENT: SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET?

                           SOLVENCY TREATMENT: Securitisation positions subject to own funds requirements ?

                           SIGNIFICANT RISK TRANSFER

                           SECURITISATION OR RE-SECURITISATION?

                           STS OR NON-STS SECURITISATION?

                           SECURITISATION QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT?

                           RETENTION

                           NON ABCP PROGRAMMES

                           SECURITISED EXPOSURES

                           SECURITISATION STRUCTURE

                           TYPE OF RETENTION APPLIED

                           % OF RETENTION AT REPORTING DATE

                           COMPLIANCE WITH THE RETENTION REQUIREMENT?

                           ORIGINATION DATE

                           (yyyy-mm-dd)

                           DATE OF LATEST ISSUANCE

                           (yyyy-mm-dd)

                           TOTAL AMOUNT OF SECURITISED EXPOSURES AT ORIGINATION DATE

                           TOTAL AMOUNT

                           INSTITUTION'S SHARE

                           (%)

                           TYPE

                           % of IRB IN APPROACH APPLIED

                           NUMBER OF EXPOSURES

                           EXPOSURES IN DEFAULT W (%)

                           COUNTRY

                           LGD (%)

                           EL%

                           UL%

                           EXPOSURE-WEIGHTED AVERAGE MATURITY OF ASSETS

                        (-) VALUE ADJUSTMENTS AND PROVISIONS

                           OWN FUNDS REQUIREMENTS BEFORE SECURITISATION (%) Kirb

                           % OF RETAIL EXPOSURES IN IRB POOLS

                           OWN FUNDS REQUIREMENTS BEFORE SECURITISATION (%) Ksa

                           MEMORANDUM ITEMS

                           ON-BALANCE SHEET ITEMS

                           OFF-BALANCE SHEET ITEMS AND DERIVATIVES

                           MATURITY

                           MEMORANDUM ITEMS

                           CREDIT RISK ADJUSTMENTS DURING THE CURRENT PERIOD

                           SENIOR

                           MEZZANINE

                           FIRST LOSS

                           SENIOR

                           MEZZANINE

                           FIRST LOSS

                           FIRST FORESEEABLE TERMINATION DATE

                           ORIGINATOR'S CALL OPTIONS INCLUDED IN TRANSACTION

                           LEGAL FINAL MATURITY DATE

                           ATTACHMENT POINT OF RISK SOLD (%)

                           DETACHMENT POINT OF RISK SOLD (%)

                           RISK TRANSFER CLAIMED BY ORIGINATOR INSTITUTION (%)

                           AMOUNT

                           ATTACHMENT POINT (%)

                           CQS

                           AMOUNT

                           NUMBER OF TRANCHES

                           CQS OF THE MOST SUBORDINATED ONE

                           AMOUNT

                           DETACHMENT POINT (%)

                           CQS

                        0010

                        0020

                        0021

                        0110

                        0030

                        0040

                        0051

                        0060

                        0061

                        0070

                        0075

                        0446

                        0080

                        0090

                        0100

                        0120

                        0121

                        0130

                        0140

                        0150

                        0160

                        0171

                        0180

                        0181

                        0190

                        0201

                        0202

                        0203

                        0204

                        0210

                        0221

                        0222

                        0223

                        0225

                        0230

                        0231

                        0232

                        0240

                        0241

                        0242

                        0250

                        0251

                        0252

                        0260

                        0270

                        0280

                        0290

                        0291

                        0300

                        0302

                        0303

                        0304

               C 14.01 - DETAILED INFORMATION ON SECURITISATIONS BY APPROACH (SEC Details Approach)

               Approach:

                           INTERNAL CODE

                           IDENTIFIER OF THE SECURITISATION

                           SECURITISATION POSITIONS

                           EXPOSURE VALUE

                        (-) EXPOSURE VALUE DEDUCTED FROM OWN FUNDS

                           TOTAL RISK-WEIGHTED EXPOSURE AMOUNT

                           MEMORANDUM ITEMS

                           SECURITISATION POSITIONS - TRADING BOOK

                           ORIGINAL EXPOSURE PRE-CONVERSION FACTORS

                           MEMORANDUM ITEMS: OFF-BALANCE SHEET ITEMS AND DERIVATIVES PRE CONVERSION FACTORS

                           RISK-WEIGHTED EXPOSURE AMOUNT UNDER SEC-ERBA

                           RISK WEIGHTED EXPOSURE AMOUNT UNDER SEC-SA

                           CTP OR NON-CTP?

                           NET POSITIONS

                           ON-BALANCE SHEET ITEMS

                           OFF-BALANCE SHEET ITEMS AND DERIVATIVES

                           DIRECT CREDIT SUBSTITUTES

                           IRS / CRS

                           LIQUIDITY FACILITIES

                           OTHER

                           SENIOR

                           MEZZANINE

                           FIRST LOSS

                           SENIOR

                           MEZZANINE

                           FIRST LOSS

                           BEFORE CAP

                           (-) REDUCTION DUE TO RISK WEIGHT CAP

                           (-) REDUCTION DUE TO OVERALL CAP

                           AFTER CAP

                           RW CORRESPONDING TO PROTECTION PROVIDER / INSTRUMENT

                           RW CORRESPONDING TO PROTECTION PROVIDER / INSTRUMENT

                           LONG

                           SHORT

                        0010

                        0020

                        0310

                        0320

                        0330

                        0340

                        0350

                        0351

                        0360

                        0361

                        0370

                        0380

                        0390

                        0400

                        0411

                        0420

                        0430

                        0431

                        0432

                        0440

                        0447

                        0448

                        0450

                        0460

                        0470

               C 34.01 COUNTERPARTY CREDIT RISK: SIZE OF THE DERIVATIVE BUSINESS (CCR 1)

                           MONTH 1

                           MONTH 2

                           MONTH 3

                           QUALITATIVE INFORMATION

                           LONG DERIVATIVE POSITIONS

                           SHORT DERIVATIVE POSITIONS

                           TOTAL

                           LONG DERIVATIVE POSITIONS

                           SHORT DERIVATIVE POSITIONS

                           TOTAL

                           LONG DERIVATIVE POSITIONS

                           SHORT DERIVATIVE POSITIONS

                           TOTAL

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0010

                        Size of the derivative business

                        0020

                        On- and off-balance sheet derivatives

                        0030

                        (-) Credit derivatives that are recognised as internal hedges against non-trading book credit risk exposures

                        0040

                        Total assets

                        0050

                        Percentage of total assets

                           DEROGATION IN ACCORDANCE WITH ARTICLE 273a (4) CRR

                        0060

                        Are the conditions of Article 273a (4) CRR met, including the approval from the competent authority?

                        0070

                        Method for calculating exposure values at consolidated level

               C 34.02 COUNTERPARTY CREDIT RISK: CCR EXPOSURES BY APPROACH (CCR 2)

               Exposures

                           APPROACH

                           NUMBER OF COUNTERPARTIES

                           NUMBER OF TRANSACTIONS

                           NOTIONAL

                           AMOUNTS

                           CURRENT MARKET VALUE (CMV), POSITIVE

                           CURRENT MARKET VALUE (CMV), NEGATIVE

                           VARIATION MARGIN (VM), RECEIVED

                           VARIATION MARGIN (VM), POSTED

                           NET INDEPENDENT COLLATERAL AMOUNT (NICA), RECEIVED

                           NET INDEPENDENT COLLATERAL AMOUNT (NICA), POSTED

                           REPLACE-MENT COST (RC)

                           POTENTIAL FUTURE EXPOSURE (PFE)

                           CURRENT EXPOSURE

                           EEPE

                           ALPHA USED FOR COMPUTING REGULATORY EXPOSURE VALUE

                           EXPOSURE VALUE

                           PRE-CRM

                           EXPOSURE VALUE POST-CRM

                           EXPOSURE VALUE

                           RISK WEIGHTED EXPOSURE AMOUNTS

                           Positions treated with the CR Standardised Approach

                           Positions treated with the CR IRB Approach

                           Positions treated with the CR Standardised Approach

                           Positions treated with the CR IRB Approach

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0180

                        0190

                        0200

                        0210

                        0220

                        0010

                        ORIGINAL EXPOSURE METHOD (FOR DERIVATIVES)

                        1,4

                        0020

                        SIMPLIFIED SA-CCR (FOR DERIVATIVES)

                        1,4

                        0030

                        SA-CCR (FOR DERIVATIVES)

                        1,4

                        0040

                        IMM (FOR DERIVATIVES AND SFTS)

                        0050

                        Securities financing transactions netting sets

                        0060

                        Derivatives and long settlement transactions netting sets

                        0070

                        From contractual cross-product netting sets

                        0080

                        FINANCIAL COLLATERAL SIMPLE METHOD (FOR SFTS)

                        0090

                        FINANCIAL COLLATERAL COMPREHENSIVE METHOD (FOR SFTS)

                        0100

                        VAR FOR SFTS

                        0110

                           TOTAL

                        0120

                        of which: SWWR positions

                        0130

                        Margined business

                        0140

                        Unmargined business

               C 34.03 COUNTERPARTY CREDIT RISK: CCR EXPOSURES TREATED WITH STANDARDISED APPROACHES: SA-CCR or SIMPLIFIED SA-CCR (CCR 3)

            CCR approach

                           RISK CATEGORIES

                           CURRENCY

                           SECOND CURRENCY IN PAIR

                           NUMBER OF TRANSACTIONS

                           NOTIONAL AMOUNTS

                           CURRENT MARKET VALUE (CMV), POSITIVE

                           CURRENT MARKET VALUE (CMV), NEGATIVE

                           ADD-ON

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0010

                           TOTAL

                        0020

                        of which: Mapped to 2 risk categories

                        0030

                        of which: Mapped to 3 risk categories

                        0040

                        of which: Mapped to more than 3 risk categories

                        0050

                           INTEREST RATE RISK

                        0060

                        of which: Mapped exclusively to Interest rate risk category

                        0070

                        of which: Largest currency

                        0080

                        of which: 2nd largest currency

                        0090

                        of which: 3rd largest currency

                        0100

                        of which: 4th largest currency

                        0110

                        of which: 5th largest currency

                        0120

                           FOREIGN EXCHANGE RISK

                        0130

                        of which: Mapped exclusively to Foreign Exchange risk category

                        0140

                        of which: Largest currency pair

                        0150

                        of which: 2nd largest currency pair

                        0160

                        of which: 3rd largest currency pair

                        0170

                        of which: 4th largest currency pair

                        0180

                        of which: 5th largest currency pair

                        0190

                           CREDIT RISK

                        0200

                        of which: Mapped exclusively to Credit risk category

                        0210

                        Single-name transactions

                        0220

                        Multi-names transactions

                        0230

                           EQUITY RISK

                        0240

                        of which: Mapped exclusively to Equity risk category

                        0250

                        Single-name transactions

                        0260

                        Multi-names transactions

                        0270

                           COMMODITY RISK

                        0280

                        of which: Mapped exclusively to Commodity risk category

                        0290

                        Energy

                        0300

                        Metals

                        0310

                        Agricultural goods

                        0320

                        Climatic conditions

                        0330

                        Other commodities

                        0340

                           OTHER RISKS

               C 34.04 COUNTERPARTY CREDIT RISK: CCR EXPOSURES TREATED WITH THE ORIGINAL EXPOSURE METHOD (OEM) (CCR 4)

                           RISK CATEGORIES

                           NUMBER OF TRANSACTIONS

                           NOTIONAL AMOUNTS

                           CURRENT MARKET VALUE (CMV), POSITIVE

                           CURRENT MARKET VALUE (CMV), NEGATIVE

                           POTENTIAL FUTURE EXPOSURE (PFE)

                        0010

                        0020

                        0030

                        0040

                        0050

                        0010

                           TOTAL

                        0020

                        INTEREST RATE RISK

                        0030

                        FOREIGN EXCHANGE RISK

                        0040

                        CREDIT RISK

                        0050

                        EQUITY RISK

                        0060

                        COMMODITY RISK

                        0070

                        of which: electricity

               C 34.05 COUNTERPARTY CREDIT RISK: CCR EXPOSURES TREATED WITH THE INTERNAL MODEL METHOD (IMM) (CCR 5)

                           INSTRUMENTS

                           MARGINED

                           UNMARGINED

                           EXPOSURE VALUE

                           NUMBER OF TRANSACTIONS

                           NOTIONAL AMOUNTS

                           CURRENT MARKET VALUE (CMV), POSITIVE

                           CURRENT MARKET VALUE (CMV), NEGATIVE

                           CURRENT EXPOSURE

                           EEPE

                           Stress EEPE

                           EXPOSURE VALUE

                           NUMBER OF TRANSACTIONS

                           NOTIONAL AMOUNTS

                           CURRENT MARKET VALUE (CMV), POSITIVE

                           CURRENT MARKET VALUE (CMV), NEGATIVE

                           CURRENT EXPOSURE

                           EEPE

                           Stress EEPE

                           EXPOSURE VALUE

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0010

                           TOTAL

                        0020

                        of which: SWWR positions

                        0030

                        Netting sets treated with the CR Standardised Approach

                        0040

                        Netting sets treated with the CR IRB Approach

                        0050

                           OTC DERIVATIVES

                           INTEREST RATE

                        0060

                           FOREIGN EXCHANGE

                        0070

                           CREDIT

                        0080

                           EQUITY

                        0090

                           COMMODITY

                        0100

                           OTHER

                        0110

                           TOTAL

                        0120

                           EXCHANGE TRADED DERIVATIVES

                           INTEREST RATE

                        0130

                           FOREIGN EXCHANGE

                        0140

                           CREDIT

                        0150

                           EQUITY

                        0160

                           COMMODITY

                        0170

                           OTHER

                        0180

                           TOTAL

                        0190

                           SECURITIES FINANCING TRANSACTIONS

                           BOND UNDERLYING

                        0200

                           EQUITY UNDERLYING

                        0210

                           OTHER UNDERLYING

                        0220

                           TOTAL

                        0230

                           CONTRACTUAL CROSS-PRODUCT NETTING SETS

               C 34.06 COUNTERPARTY CREDIT RISK: TOP TWENTY COUNTERPARTIES (CCR 6)

                           NAME

                           CODE

                           TYPE OF CODE

                           NATIONAL CODE

                           SECTOR OF THE COUN-TERPARTY

                           COUNTERPARTY TYPE

                           RESIDENCY OF THE COUNTERPARTY

                           NUMBER OF TRANSACTIONS

                           NOTIONAL AMOUNTS

                           CURRENT MARKET VALUE (CMV), POSITIVE

                           CURRENT MARKET VALUE (CMV), NEGATIVE

                           EXPOSURE VALUE POST-CRM

                           EXPOSURE VALUE

                           RISK WEIGHTED EXPOSURE AMOUNTS

                        0010

                        0020

                        0030

                        0035

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

               C 34.07 COUNTERPARTY CREDIT RISK: IRB APPROACH – CCR EXPOSURES BY EXPOSURE CLASS AND PD SCALE (CCR 7)

            IRB Exposure class
            Own estimates of LGD and/or conversion factors:

                           PD scale

                           Exposure value

                           Exposure weighted average PD (%)

                           Number of obligors

                           Exposure weighted average LGD (%)

                           Exposure weighted average maturity (years)

                           Risk weighted exposure amounts

                           Density of risk weighted exposure amounts

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0010

                        0.00 to <0.15

                        0020

                        0.00 to <0.10

                        0030

                        0.10 to <0.15

                        0040

                        0.15 to <0.25

                        0050

                        0.25 to <0.50

                        0060

                        0.50 to <0.75

                        0070

                        0.75 to <2.50

                        0080

                        0.75 to <1.75

                        0090

                        1.75 to <2.5

                        0100

                        2.50 to <10.00

                        0110

                        2.50 to <5.00

                        0120

                        5.00 to <10.00

                        0130

                        10.00 to <100.00

                        0140

                        10.00 to <20.00

                        0150

                        20.00 to <30.00

                        0160

                        30.00 to <100.00

                        0170

                        100.00 (Default)

                        0180

                        Total

               C 34.08 COUNTERPARTY CREDIT RISK: COMPOSITION OF COLLATERAL FOR CCR EXPOSURES (CCR 8)

                           Collateral type

                           Collateral used in derivative transactions

                           Collateral used in SFTs

                           Fair value of collateral received

                           Fair value of posted collateral

                           Fair value of collateral received

                           Fair value of posted collateral

                           Segregated

                           Unsegregated

                           Segregated

                           Unsegregated

                           Segregated

                           Unsegregated

                           Segregated

                           Unsegregated

                           Initial margin

                           Variation margin

                           Initial margin

                           Variation margin

                           Initial margin

                           Variation margin

                           Initial margin

                           Variation margin

                           Initial margin

                           Variation margin

                           Initial margin

                           Variation margin

                           SFT security

                           Initial margin

                           Variation margin

                           Initial margin

                           Variation margin

                           SFT security

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0180

                        0010

                        Cash – domestic currency

                        0020

                        Cash – other currencies

                        0030

                        Domestic sovereign debt

                        0040

                        Other sovereign debt

                        0050

                        Government agency debt

                        0060

                        Corporate bonds

                        0070

                        Equity securities

                        0080

                        Other collateral

                        0090

                           Total

               C 34.09 COUNTERPARTY CREDIT RISK: CREDIT DERIVATIVES EXPOSURES (CCR 9)

                           Product type

                           NOTIONAL AMOUNTS

                           FAIR VALUES

                           PROTECTION BOUGHT

                           PROTECTION SOLD

                           PROTECTION BOUGHT

                           PROTECTION SOLD

                        0010

                        0020

                        0030

                        0040

                        0010

                        Single-name credit default swaps

                        0020

                        Index credit default swaps

                        0030

                        Total return swaps

                        0040

                        Credit options

                        0050

                        Other credit derivatives

                        0060

                           Total

                           FAIR VALUE BREAKDOWN

                        0070

                        Positive fair value (asset)

                        0080

                        Negative fair value (liability)

               C 34.10 COUNTERPARTY CREDIT RISK: EXPOSURES TO CCPs (CCR 10)

                           EXPOSURE VALUE

                           RISK WEIGHTED EXPOSURE AMOUNTS

                        0010

                        0020

                        0010

                           Exposures to QCCPs (total)

                        0020

                        Exposures for trades at QCCPs (excluding initial margin and default fund contributions); of which

                        0030

                                    (i)

                                    OTC derivatives

                        0040

                                    (ii)

                                    Exchange-traded derivatives

                        0050

                                    (iii)

                                    SFTs

                        0060

                                    (iv)

                                    Netting sets where cross-product netting has been approved

                        0070

                        Segregated initial margin

                        0080

                        Non-segregated initial margin

                        0090

                        Prefunded default fund contributions

                        0100

                        Unfunded default fund contributions

                        0110

                           Exposures to non-QCCPs (total)

                        0120

                        Exposures for trades at non-QCCPs (excluding initial margin and default fund contributions); of which

                        0130

                                    (i)

                                    OTC derivatives

                        0140

                                    (ii)

                                    Exchange-traded derivatives

                        0150

                                    (iii)

                                    SFTs

                        0160

                                    (iv)

                                    Netting sets where cross-product netting has been approved

                        0170

                        Segregated initial margin

                        0180

                        Non-segregated initial margin

                        0190

                        Prefunded default fund contributions

                        0200

                        Unfunded default fund contributions

               C 34.11 COUNTERPARTY CREDIT RISK: RWEA FLOW STATEMENTS OF CCR EXPOSURES UNDER THE IMM (CCR 11)

                           RISK WEIGHTED EXPOSURE AMOUNTS

                           QUARTERLY FLOWS

                           ANNUAL FLOWS

                        0010

                        0020

                        0010

                           Risk Weighted Exposure Amounts as at the end of the previous reporting period

                        0020

                        Asset size

                        0030

                        Credit quality of counterparties

                        0040

                        Model updates (IMM only)

                        0050

                        Methodology and policy (IMM only)

                        0060

                        Acquisitions and disposals

                        0070

                        Foreign exchange movements

                        0080

                        Other

                        0090

                           Risk Weighted Exposure Amounts as at the end of the current reporting period

               C 16.00 - OPERATIONAL RISK (OPR)

                           BANKING ACTIVITIES

                           RELEVANT INDICATOR

                           LOANS AND ADVANCES (IN CASE OF ASA APPLICATION)

                           OWN FUNDS

                           REQUIREMENT

                           Total operational risk exposure amount

                           AMA MEMORANDUM ITEMS TO BE REPORTED IF APPLICABLE

                           YEAR-3

                           YEAR-2

                           LAST YEAR

                           YEAR-3

                           YEAR-2

                           LAST YEAR

                           OF WHICH:

                           DUE TO AN ALLOCATION MECHANISM

                           OWN FUNDS REQUIREMENT BEFORE ALLEVIATION DUE TO EXPECTED LOSS, DIVERSIFICATION AND RISK MITIGATION TECHNIQUES

                           (-) ALLEVIATION OF OWN FUNDS REQUIREMENT DUE TO THE EXPECTED LOSS CAPTURED IN BUSINESS PRACTICES

                           (-) ALLEVIATION OF OWN FUNDS REQUIREMENT DUE TO DIVERSIFICATION

                           (-) ALLEVIATION OF OWN FUNDS REQUIREMENT DUE TO RISK MITIGATION TECHNIQUES (INSURANCE AND OTHER RISK TRANSFER MECHANISMS)

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0071

                        0080

                        0090

                        0100

                        0110

                        0120

                        0010

                                    1.

                                    BANKING ACTIVITIES SUBJECT TO BASIC INDICATOR APPROACH (BIA)

                        Cell linked to CA2

                        0020

                                    2.

                                    BANKING ACTIVITIES SUBJECT TO STANDARDISED (TSA) / ALTERNATIVE STANDARDISED (ASA) APPROACHES

                        Cell linked to CA2

                                 SUBJECT TO TSA:

                        0030

                        CORPORATE FINANCE (CF)

                        0040

                        TRADING AND SALES (TS)

                        0050

                        RETAIL BROKERAGE (RBr)

                        0060

                        COMMERCIAL BANKING (CB)

                        0070

                        RETAIL BANKING (RB)

                        0080

                        PAYMENT AND SETTLEMENT (PS)

                        0090

                        AGENCY SERVICES (AS)

                        0100

                        ASSET MANAGEMENT (AM)

                                 SUBJECT TO ASA:

                        0110

                        COMMERCIAL BANKING (CB)

                        0120

                        RETAIL BANKING (RB)

                        0130

                                    3.

                                    BANKING ACTIVITIES SUBJECT TO ADVANCED MEASUREMENT APPROACHES AMA

                        Cell linked to CA2

               C 17.01 - OPERATIONAL RISK: LOSSES AND RECOVERIES BY BUSINESS LINES AND EVENT TYPES IN THE LAST YEAR (OPR DETAILS 1)

                           MAPPING OF LOSSES TO BUSINESS LINES

                           EVENT TYPES

                           TOTAL EVENT TYPES

                           MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION

                           INTERNAL FRAUD

                           EXTERNAL FRAUD

                           EMPLOYMENT PRACTICES AND WORKPLACE SAFETY

                           CLIENTS, PRODUCTS & BUSINESS PRACTICES

                           DAMAGE TO PHYSICAL ASSETS

                           BUSINESS DISRUPTION AND SYSTEM FAILURES

                           EXECUTION, DELIVERY & PROCESS MANAGEMENT

                           LOWEST

                           HIGHEST

                        Rows

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0010

                           CORPORATE FINANCE [CF]

                        Number of events (new events)

                        0020

                        Gross loss amount (new events)

                        0030

                        Number of events subject to loss adjustments

                        0040

                        Loss adjustments relating to previous reporting periods

                        0050

                        Maximum single loss

                        0060

                        Sum of the five largest losses

                        0070

                        Total direct loss recovery

                        0080

                        Total recovery from insurance and other risk transfer mechanisms

                        0110

                           TRADING AND SALES [TS]

                        Number of events (new events)

                        0120

                        Gross loss amount (new events)

                        0130

                        Number of events subject to loss adjustments

                        0140

                        Loss adjustments relating to previous reporting periods

                        0150

                        Maximum single loss

                        0160

                        Sum of the five largest losses

                        0170

                        Total direct loss recovery

                        0180

                        Total recovery from insurance and other risk transfer mechanisms

                        0210

                           RETAIL BROKERAGE [RBr]

                        Number of events (new events)

                        0220

                        Gross loss amount (new events)

                        0230

                        Number of events subject to loss adjustments

                        0240

                        Loss adjustments relating to previous reporting periods

                        0250

                        Maximum single loss

                        0260

                        Sum of the five largest losses

                        0270

                        Total direct loss recovery

                        0280

                        Total recovery from insurance and other risk transfer mechanisms

                        0310

                           COMMERCIAL BANKING [CB]

                        Number of events (new events)

                        0320

                        Gross loss amount (new events)

                        0330

                        Number of events subject to loss adjustments

                        0340

                        Loss adjustments relating to previous reporting periods

                        0350

                        Maximum single loss

                        0360

                        Sum of the five largest losses

                        0370

                        Total direct loss recovery

                        0380

                        Total recovery from insurance and other risk transfer mechanisms

                        0410

                           RETAIL BANKING [RB]

                        Number of events (new events)

                        0420

                        Gross loss amount (new events)

                        0430

                        Number of events subject to loss adjustments

                        0440

                        Loss adjustments relating to previous reporting periods

                        0450

                        Maximum single loss

                        0460

                        Sum of the five largest losses

                        0470

                        Total direct loss recovery

                        0480

                        Total recovery from insurance and other risk transfer mechanisms

                        0510

                           PAYMENT AND SETTLEMENT [PS]

                        Number of events (new events)

                        0520

                        Gross loss amount (new events)

                        0530

                        Number of events subject to loss adjustments

                        0540

                        Loss adjustments relating to previous reporting periods

                        0550

                        Maximum single loss

                        0560

                        Sum of the five largest losses

                        0570

                        Total direct loss recovery

                        0580

                        Total recovery from insurance and other risk transfer mechanisms

                        0610

                           AGENCY SERVICES [AS]

                        Number of events (new events)

                        0620

                        Gross loss amount (new events)

                        0630

                        Number of events subject to loss adjustments

                        0640

                        Loss adjustments relating to previous reporting periods

                        0650

                        Maximum single loss

                        0660

                        Sum of the five largest losses

                        0670

                        Total direct loss recovery

                        0680

                        Total recovery from insurance and other risk transfer mechanisms

                        0710

                           ASSET MANAGEMENT [AM]

                        Number of events (new events)

                        0720

                        Gross loss amount (new events)

                        0730

                        Number of events subject to loss adjustments

                        0740

                        Loss adjustments relating to previous reporting periods

                        0750

                        Maximum single loss

                        0760

                        Sum of the five largest losses

                        0770

                        Total direct loss recovery

                        0780

                        Total recovery from insurance and other risk transfer mechanisms

                        0810

                           CORPORATE ITEMS [CI]

                        Number of events (new events)

                        0820

                        Gross loss amount (new events)

                        0830

                        Number of events subject to loss adjustments

                        0840

                        Loss adjustments relating to previous reporting periods

                        0850

                        Maximum single loss

                        0860

                        Sum of the five largest losses

                        0870

                        Total direct loss recovery

                        0880

                        Total recovery from insurance and other risk transfer mechanisms

                        0910

                           TOTAL BUSINESS LINES

                        Number of events (new events). Of which:

                        0911

                        related to losses ≥ 10 000  and < 20 000

                        0912

                        related to losses ≥ 20 000  and < 100 000

                        0913

                        related to losses ≥ 100 000  and < 1 000 000

                        0914

                        related to losses ≥ 1 000 000

                        0920

                        Gross loss amount (new events). Of which:

                        0921

                        related to losses ≥ 10 000  and < 20 000

                        0922

                        related to losses ≥ 20 000  and < 100 000

                        0923

                        related to losses ≥ 100 000  and < 1 000 000

                        0924

                        related to losses ≥ 1 000 000

                        0930

                        Number of events subject to loss adjustments. Of which:

                        0935

                        of which: number of events with a positive loss adjustment

                        0936

                        of which: number of events with a negative loss adjustment

                        0940

                        Loss adjustments relating to previous reporting periods

                        0945

                        of which: positive loss adjustment amounts (+)

                        0946

                        of which: negative loss adjustment amounts (-)

                        0950

                        Maximum single loss

                        0960

                        Sum of the five largest losses

                        0970

                        Total direct loss recovery

                        0980

                        Total recovery from insurance and other risk transfer mechanisms

               C 17.02 - OPERATIONAL RISK: LARGE LOSS EVENTS (OPR DETAILS 2)

                           Event ID

                           Date of accounting

                           Date of occurrence

                           Date of discovery

                           Event Type

                           Gross loss

                           Gross loss net of direct recoveries

                           GROSS LOSS BY BUSINESS LINE

                           Legal Entity name

                           Code

                           Type of code

                           Business Unit

                           Description

                           Corporate Finance [CF]

                           Trading and Sales [TS]

                           Retail Brokerage [RBr]

                           Commercial Banking [CB]

                           Retail Banking [RB]

                           Payment and Settlement [PS]

                           Agency Services [AS]

                           Asset Management [AM]

                           Corporate Items [CI]

                        Rows

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0180

                        0185

                        0190

                        0200

                        …

               C 18.00 - MARKET RISK: STANDARDISED APPROACH FOR POSITION RISKS IN TRADED DEBT INSTRUMENTS (MKR SA TDI)

               Currency:

                           POSITIONS

                           OWN FUNDS REQUIREMENTS

                           TOTAL RISK EXPOSURE AMOUNT

                           ALL POSITIONS

                           NET POSITIONS

                           POSITIONS SUBJECT TO CAPITAL CHARGE

                           LONG

                           SHORT

                           LONG

                           SHORT

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0010

                           TRADED DEBT INSTRUMENTS IN TRADING BOOK

                        Cell linked to CA2

                        0011

                           General risk

                        0012

                        Derivatives

                        0013

                        Other assets and liabilities

                        0020

                        Maturity-based approach

                        0030

                        Zone 1

                        0040

                        0 ≤ 1 month

                        0050

                        > 1 ≤ 3 months

                        0060

                        > 3 ≤ 6 months

                        0070

                        > 6 ≤ 12 months

                        0080

                        Zone 2

                        0090

                        > 1 ≤ 2 (1,9 for cupon of less than 3%) years

                        0100

                        > 2 ≤ 3 (> 1,9 ≤ 2,8 for cupon of less than 3%) years

                        0110

                        > 3 ≤ 4 (> 2,8 ≤ 3,6 for cupon of less than 3%) years

                        0120

                        Zone 3

                        0130

                        > 4 ≤ 5 (> 3,6 ≤ 4,3 for cupon of less than 3%) years

                        0140

                        > 5 ≤ 7 (> 4,3 ≤ 5,7 for cupon of less than 3%) years

                        0150

                        > 7 ≤ 10 (> 5,7 ≤ 7,3 for cupon of less than 3%) years

                        0160

                        > 10 ≤ 15 (> 7,3 ≤ 9,3 for cupon of less than 3%) years

                        0170

                        > 15 ≤ 20 (> 9,3 ≤ 10,6 for cupon of less than 3%) years

                        0180

                        > 20 (> 10,6 ≤ 12,0 for cupon of less than 3%) years

                        0190

                        (> 12,0 ≤ 20,0 for cupon of less than 3%) years

                        0200

                        (> 20 for cupon of less than 3%) years

                        0210

                        Duration-based approach

                        0220

                        Zone 1

                        0230

                        Zone 2

                        0240

                        Zone 3

                        0250

                           Specific risk

                        0251

                        Own funds requirement for non-securitisation debt instruments

                        0260

                        Debt securities under the first category in Table 1

                        0270

                        Debt securities under the second category in Table 1

                        0280

                        With residual term ≤ 6 months

                        0290

                        With a residual term > 6 months and ≤ 24 months

                        0300

                        With a residual term > 24 months

                        0310

                        Debt securities under the third category in Table 1

                        0320

                        Debt securities under the fourth category in Table 1

                        0321

                        Rated nth-to default credit derivatives

                        0325

                        Own funds requirement for securitisation instruments

                        0330

                        Own funds requirement for the correlation trading portfolio

                        0350

                        Additional requirements for options (non-delta risks)

                        0360

                        Simplified method

                        0370

                        Delta plus approach - additional requirements for gamma risk

                        0380

                        Delta plus approach - additional requirements for vega risk

                        0385

                        Delta plus approach - non-continuous options and warrants

                        0390

                        Scenario matrix approach

               C 19.00 - MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN SECURITISATIONS (MKR SA SEC)

                           ALL POSITIONS

                           (-) POSITIONS DEDUCTED FROM OWN FUNDS

                           NET POSITIONS

                           BREAKDOWN OF THE NET POSITIONS (LONG) ACCORDING TO RISK WEIGHTS

                           BREAKDOWN OF THE NET POSITIONS (SHORT) ACCORDING TO RISK WEIGHTS

                           BREAKDOWN OF THE NET POSITION ACCORDING TO APPROACHES

                           OVERALL EFFECT (ADJUSTMENT) DUE TO INFRINGEMENT OF CHAPTER 2 OF REGULATION (EU) 2017/2402

                           BEFORE CAP

                           AFTER CAP / TOTAL OWN FUND REQUIREMENTS

                           LONG

                           SHORT

                           (-) LONG

                           (-) SHORT

                           LONG

                           SHORT

                           [0 – 10 %]

                           [10 – 12 %]

                           [12 – 20 %]

                           [20 – 40 %]

                           [40 – 100 %]

                           [100 – 150 %]

                           [150 – 200 %]

                           [200 – 225 %]

                           [225 – 250 %]

                           [250 – 300 %]

                           [300 – 350 %]

                           [350 – 425 %]

                           [425 – 500 %]

                           [500 – 650 %]

                           [650 – 750 %]

                           [750 – 850 %]

                           [850 – 1 250  %]

                           1 250  %

                           [0 – 10 %]

                           [10 – 12 %]

                           [12 – 20 %]

                           [20 – 40 %]

                           [40 – 100 %]

                           [100 – 150 %]

                           [150 – 200 %]

                           [200 – 225 %]

                           [225 – 250 %]

                           [250 – 300 %]

                           [300 – 350 %]

                           [350 – 425 %]

                           [425 – 500 %]

                           [500 – 650 %]

                           [650 – 750 %]

                           [750 – 850 %]

                           [850 – 1 250  %]

                           1 250  %

                           SEC-IRBA

                           SEC-SA

                           SEC-ERBA

                           INTERNAL ASSESSMENT APPROACH

                           OTHER (RW=1 250  %)

                           WEIGHTED NET LONG POSITIONS

                           WEIGHTED NET SHORT POSITIONS

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0061

                        0062

                        0063

                        0064

                        0065

                        0066

                        0071

                        0072

                        0073

                        0074

                        0075

                        0076

                        0077

                        0078

                        0079

                        0081

                        0082

                        0083

                        0085

                        0086

                        0087

                        0088

                        0089

                        0091

                        0092

                        0093

                        0094

                        0095

                        0096

                        0097

                        0098

                        0099

                        0101

                        0102

                        0103

                        0104

                        0402

                        0403

                        0404

                        0405

                        0406

                        0530

                        0540

                        0570

                        0601

                        0010

                           TOTAL EXPOSURES

                        Cell linked to MKR SA TDI {325:060}

                        0020

                        Of which: RE-SECURITISATIONS

                        0030

                           ORIGINATOR: TOTAL EXPOSURES

                        0040

                        SECURITISATIONS

                        0041

                        OF WHICH: QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0050

                        RE-SECURITISATIONS

                        0060

                           INVESTOR: TOTAL EXPOSURES

                        0070

                        SECURITISATIONS

                        0071

                        OF WHICH: QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0080

                        RE-SECURITISATIONS

                        0090

                           SPONSOR: TOTAL EXPOSURES

                        0100

                        SECURITISATIONS

                        0101

                        OF WHICH: QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT

                        0110

                        RE-SECURITISATIONS

               C 20.00 - MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN THE CORRELATION TRADING PORTFOLIO (MKR SA CTP)

                           ALL POSITIONS

                           (-) POSITIONS DEDUCTED FROM OWN FUNDS

                           NET POSITIONS

                           BREAKDOWN OF THE NET POSITION (LONG) ACCORDING TO RISK WEIGHTS

                           BREAKDOWN OF THE NET POSITION (SHORT) ACCORDING TO RISK WEIGHTS

                           BREAKDOWN OF THE NET POSITION ACCORDING TO APPROACHES

                           BEFORE CAP

                           AFTER CAP

                           TOTAL OWN FUNDS REQUIREMENTS

                           LONG

                           SHORT

                           (-) LONG

                           (-) SHORT

                           LONG

                           SHORT

                           [0 – 10 %]

                           [10 – 12 %]

                           [12 – 20 %]

                           [20 – 40 %]

                           [40 – 100 %]

                           [100 – 250 %]

                           [250 – 350 %]

                           [350 – 425 %]

                           [425 – 650 %]

                           [650 – 1 250  %]

                           1 250  %

                           [0 – 10 %]

                           [10 – 12 %]

                           [12 – 20 %]

                           [20 – 40 %]

                           [40 – 100 %]

                           [100 – 250 %]

                           [250 – 350 %]

                           [350 – 425 %]

                           [425 – 650 %]

                           [650 – 1 250  %]

                        1 250  %

                           SEC-IRBA

                           SEC-SA

                           SEC-ERBA

                           INTERNAL ASSESSMENT APPROACH

                           OTHER (RW=1 250  %)

                           WEIGHTED NET LONG POSITIONS

                           WEIGHTED NET SHORT POSITIONS

                           WEIGHTED NET LONG POSITIONS

                           WEIGHTED NET SHORT POSITIONS

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0071

                        0072

                        0073

                        0074

                        0075

                        0076

                        0077

                        0078

                        0079

                        0081

                        0082

                        0086

                        0087

                        0088

                        0089

                        0091

                        0092

                        0093

                        0094

                        0095

                        0096

                        0097

                        0402

                        0403

                        0404

                        0405

                        0406

                        0410

                        0420

                        0430

                        0440

                        0450

                        0010

                           TOTAL EXPOSURES

                        Cell linked to MKR SA TDI {330:060}

                           SECURITISATION POSITIONS:

                        0020

                           ORIGINATOR: TOTAL EXPOSURES

                        0030

                        SECURITISATIONS

                        0040

                        OTHER CTP POSITIONS

                        0050

                           INVESTOR: TOTAL EXPOSURES

                        0060

                        SECURITISATIONS

                        0070

                        OTHER CTP POSITIONS

                        0080

                           SPONSOR: TOTAL EXPOSURES

                        0090

                        SECURITISATIONS

                        0100

                        OTHER CTP POSITIONS

                           N-TH-TO-DEFAULT CREDIT DERIVATIVES:

                        0110

                        N-TH-TO-DEFAULT CREDIT DERIVATIVES

                        0120

                        OTHER CTP POSITIONS

               C 21.00 - MARKET RISK: STANDARDISED APPROACH FOR POSITION RISK IN EQUITIES (MKR SA EQU)

               National market:

                        POSITIONS

                        OWN FUNDS REQUIREMENTS

                        TOTAL RISK EXPOSURE AMOUNT

                        ALL POSITIONS

                        NET POSITIONS

                        POSITIONS SUBJECT TO CAPITAL CHARGE

                           LONG

                           SHORT

                           LONG

                           SHORT

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0010

                           EQUITIES IN TRADING BOOK

                        Cell linked to CA

                        0020

                        General risk

                        0021

                        Derivatives

                        0022

                        Other assets and liabilities

                        0030

                        Exchange traded stock-index futures broadly diversified subject to particular approach

                        0040

                        Other equities than exchange traded stock-index futures broadly diversified

                        0050

                        Specific risk

                        0090

                        Additional requirements for options (non-delta risks)

                        0100

                        Simplified method

                        0110

                        Delta plus approach - additional requirements for gamma risk

                        0120

                        Delta plus approach - additional requirements for vega risk

                        0125

                        Delta plus approach - non-continuous options and warrants

                        0130

                        Scenario matrix approach

               C 22.00 - MARKET RISK: STANDARDISED APPROACHES FOR FOREIGN EXCHANGE RISK (MKR SA FX)

                           ALL POSITIONS

                           NET POSITIONS

                           POSITIONS SUBJECT TO CAPITAL CHARGE (Including redistribution of unmatched positions in non-reporting currencies subject to special treatment for matched positions)

                           OWN FUNDS REQUIREMENTS

                           TOTAL RISK EXPOSURE AMOUNT

                           LONG

                           SHORT

                           LONG

                           SHORT

                           LONG

                           SHORT

                           MATCHED

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0010

                           TOTAL POSITIONS

                        Cell linked to CA

                        0020

                        Currencies closely correlated

                        0025

                        of which: reporting currency

                        0030

                        All other currencies (including CIUs treated as different currencies)

                        0040

                        Gold

                        0050

                        Additional requirements for options (non-delta risks)

                        0060

                        Simplified method

                        0070

                        Delta plus approach - additional requirements for gamma risk

                        0080

                        Delta plus approach - additional requirements for vega risk

                        0085

                        Delta plus approach - non-continuous options and warrants

                        0090

                        Scenario matrix approach

                           BREAKDOWN OF TOTAL POSITIONS (REPORTING CURRENCY INCLUDED) BY EXPOSURE TYPES

                        0100

                        Other assets and liabilities other than off-balance sheet items and derivatives

                        0110

                        Off-balance sheet items

                        0120

                        Derivatives

                           Memorandum items: CURRENCY POSITIONS

                        0130

                        Euro

                        0140

                        Lek

                        0150

                        Argentine Peso

                        0160

                        Australian Dollar

                        0170

                        Brazilian Real

                        0180

                        Bulgarian Lev

                        0190

                        Canadian Dollar

                        0200

                        Czech Koruna

                        0210

                        Danish Krone

                        0220

                        Egyptian Pound

                        0230

                        Pound Sterling

                        0240

                        Forint

                        0250

                        Yen

                        0270

                        Lithuanian Litas

                        0280

                        Denar

                        0290

                        Mexican Peso

                        0300

                        Zloty

                        0310

                        Rumanian Leu

                        0320

                        Russian Ruble

                        0330

                        Serbian Dinar

                        0340

                        Swedish Krona

                        0350

                        Swiss Franc

                        0360

                        Turkish Lira

                        0370

                        Hryvnia

                        0380

                        US Dollar

                        0390

                        Iceland Krona

                        0400

                        Norwegian Krone

                        0410

                        Hong Kong Dollar

                        0420

                        New Taiwan Dollar

                        0430

                        New Zealand Dollar

                        0440

                        Singapore Dollar

                        0450

                        Won

                        0460

                        Yuan Renminbi

                        0470

                        Other

                        0480

                        Croatian Kuna

               C 23.00 - MARKET RISK: STANDARDISED APPROACHES FOR COMMODITIES (MKR SA COM)

                           ALL POSITIONS

                           NET POSITIONS

                           POSITIONS SUBJECT TO CAPITAL CHARGE

                           OWN FUNDS REQUIREMENTS

                           TOTAL RISK EXPOSURE AMOUNT

                        LONG

                        SHORT

                        LONG

                        SHORT

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0010

                           TOTAL POSITIONS IN COMMODITIES

                        Cell linked to CA

                        0020

                        Precious metals (except gold)

                        0030

                        Base metals

                        0040

                        Agricultural products (softs)

                        0050

                        Others

                        0060

                        Of which energy products (oil, gas)

                        0070

                        Maturity ladder approach

                        0080

                        Extended maturity ladder approach

                        0090

                        Simplified approach: All positions

                        0100

                        Additional requirements for options (non-delta risks)

                        0110

                        Simplified method

                        0120

                        Delta plus approach - additional requirements for gamma risk

                        0130

                        Delta plus approach - additional requirements for vega risk

                        0135

                        Delta plus approach - non-continuous options and warrants

                        0140

                        Scenario matrix approach

               C 24.00 - MARKET RISK INTERNAL MODELS (MKR IM)

                           VaR

                           STRESSED VaR

                           INCREMENTAL DEFAULT AND MIGRATION RISK CAPITAL CHARGE

                           ALL PRICE RISKS CAPITAL CHARGE FOR CTP

                           OWN FUNDS REQUIREMENTS

                           TOTAL RISK EXPOSURE AMOUNT

                           Number Of Overshootings During Previous 250 Working Days

                           VaR Multiplication Factor (mc)

                           SVaR Multiplication Factor (ms)

                           ASSUMED CHARGE FOR CTP FLOOR - WEIGHTED NET LONG POSITIONS AFTER CAP

                           ASSUMED CHARGE FOR CTP FLOOR - WEIGHTED NET SHORT POSITIONS AFTER CAP

                           MULTIPLICATION FACTOR (mc) x AVERAGE OF PREVIOUS 60 WORKING DAYS (VaRavg)

                           PREVIOUS DAY (VaRt-1)

                           MULTIPLICATION FACTOR (ms) x AVERAGE OF PREVIOUS 60 WORKING DAYS (SVaRavg)

                           LATEST AVAILABLE (SVaRt-1)

                           12 WEEKS AVERAGE MEASURE

                           LAST MEASURE

                           FLOOR

                           12 WEEKS AVERAGE MEASURE

                           LAST MEASURE

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0180

                        0010

                           TOTAL POSITIONS

                        Cell linked to CA

                           Memorandum items: BREAKDOWN OF MARKET RISK

                        0020

                           Traded debt instruments

                        0030

                           TDI - General risk

                        0040

                           TDI - Specific Risk

                        0050

                           Equities

                        0060

                           Equities - General risk

                        0070

                           Equities - Specific Risk

                        0080

                           Foreign Exchange risk

                        0090

                           Commodities risk

                        0100

                           Total amount for general risk

                        0110

                           Total amount for specific risk

               C 25.00 - CREDIT VALUE ADJUSTMENT RISK (CVA)

                           EXPOSURE VALUE

                           VaR

                           STRESSED VaR

                           OWN FUNDS REQUIREMENTS

                           TOTAL RISK EXPOSURE AMOUNT

                           MEMORANDUM ITEMS

                           CVA RISK HEDGE NOTIONALS

                           of which: OTC Derivatives

                           of which: SFT

                           MULTIPLICATION FACTOR (mc) x AVERAGE OF PREVIOUS 60 WORKING DAYS (VaRavg)

                           PREVIOUS DAY (VaRt-1)

                           MULTIPLICATION FACTOR (ms) x AVERAGE OF PREVIOUS 60 WORKING DAYS (SVaRavg)

                           LATEST AVAILABLE (SVaRt-1)

                           Number of counterparties

                           of which: proxy was used to determine credit spread

                           INCURRED CVA

                           SINGLE NAME CDS

                           INDEX CDS

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0010

                           CVA risk total

                        Link to {CA2;r640;c010}

                        0020

                           According to Advanced method

                        Link to {CA2;r650;c010}

                        0030

                           According to Standardised method

                        Link to {CA2;r660;c010}

                        0040

                           Based on OEM

                        Link to {CA2;r670;c010}

               C 32.01 - Prudent Valuation: Fair-Valued Assets and Liabilities (PRUVAL 1)

                           FAIR-VALUED ASSETS AND LIABILITIES

                           FAIR-VALUED ASSETS AND LIABILITIES EXCLUDED BECAUSE OF PARTIAL IMPACT ON CET1

                           FAIR-VALUED ASSETS AND LIABILITIES INCLUDED IN ART. 4(1) THRESHOLD

                           OF WHICH: TRADING BOOK

                           EXACTLY MATCHING

                           HEDGE ACCOUNTING

                           PRUDENTIAL FILTERS

                           OTHER

                           COMMENTS FOR OTHER

                           OF WHICH: TRADING BOOK

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0010

                           1

                           TOTAL FAIR-VALUED ASSETS AND LIABILITIES

                        0020

                           1.1

                           TOTAL FAIR-VALUED ASSETS

                        0030

                        1.1.1

                        FINANCIAL ASSETS HELD FOR TRADING

                        0040

                        1.1.2

                        TRADING FINANCIAL ASSETS

                        0050

                        1.1.3

                        NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS

                        0060

                        1.1.4

                        FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

                        0070

                        1.1.5

                        FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

                        0080

                        1.1.6

                        NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS

                        0090

                        1.1.7

                        NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY

                        0100

                        1.1.8

                        OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS

                        0110

                        1.1.9

                        DERIVATIVES - HEDGE ACCOUNTING

                        0120

                        1.1.10

                        FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK

                        0130

                        1.1.11

                        ÍNVESTMENTS IN SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES

                        0140

                        1.1.12

                        (-) HAIRCUTS FOR TRADING ASSETS AT FAIR VALUE

                        0150

                           1.2

                           TOTAL FAIR-VALUED LIABILITIES

                        0160

                        1.2.1

                        FINANCIAL LIABILITIES HELD FOR TRADING

                        0170

                        1.2.2

                        TRADING FINANCIAL LIABILITIES

                        0180

                        1.2.3

                        FINANCIAL LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

                        0190

                        1.2.4

                        DERIVATIVES - HEDGE ACCOUNTING

                        0200

                        1.2.5

                        FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK

                        0210

                        1.2.6

                        HAIRCUTS FOR TRADING LIABILITIES AT FAIR VALUE

               C 32.02 - PRUDENT VALUATION: CORE APPROACH (PRUVAL 2)

                           CATEGORY LEVEL AVA

                           TOTAL AVA

                           UPSIDE UNCERTAINTY

                           FAIR-VALUED ASSETS AND LIABILITIES

                           QTD

                           REVENUE

                           IPV

                           DIFFERENCE

                           FAIR VALUE ADJUSTMENTS

                           DAY 1 P&L

                           EXPLANATION DESCRIPTION

                           MARKET PRICE UNCERTAINTY

                           CLOSE-OUT COSTS

                           MODEL RISK

                           CONCENTRATED POSITIONS

                           FUTURE ADMINISTRATIVE COSTS

                           EARLY TERMINATION

                           OPERATIONAL RISK

                           FAIR-VALUED ASSETS

                           FAIR-VALUED LIABILITIES

                           MARKET PRICE UNCERTAINTY

                           CLOSE-OUT COSTS

                           MODEL RISK

                           CONCENTRATED

                           POSITIONS

                           UNEARNED CREDIT SPREADS

                           INVESTING AND FUNDING COSTS

                           FUTURE ADMINIS-TRATIVE COSTS

                           EARLY TERMINATION

                           OPERA- TIONAL RISK

                           OF WHICH: CALCULATED USING THE EXPERT BASED APPROACH

                           OF WHICH: CALCULATED USING THE EXPERT BASED APPROACH

                           OF WHICH: CALCULATED USING THE EXPERT BASED APPROACH

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0180

                        0190

                        0200

                        0210

                        0220

                        0230

                        0240

                        0250

                        0260

                        0270

                        0010

                           1

                           TOTAL CORE APPROACH

                        0020

                           OF WHICH: TRADING BOOK

                        0030

                           1.1

                           PORTFOLIOS UNDER ARTICLES 9 TO 17 - TOTAL CATEGORY LEVEL POST-DIVERSIFICATION

                        0040

                           1.1.1

                           TOTAL CATEGORY LEVEL PRE-DIVERSIFICATION

                        0050

                        1.1.1*

                           OF WHICH: UNEARNED CREDIT SPREADS AVA

                        0060

                        1.1.1**

                           OF WHICH: INVESTMENT AND FUNDING COSTS AVA

                        0070

                        1.1.1***

                           OF WHICH: AVA ASSESSED TO HAVE ZERO VALUE UNDER ARTICLE 9(2) OF DELEGATED REGULATION (EU) 2016/101

                        0080

                        1.1.1****

                           OF WHICH: AVA ASSESSED TO HAVE ZERO VALUE UNDER PARAGRAPHS 2 AND 3 OF ARTICLE 10 OF DELEGATED REGULATION (EU) 2016/101

                        0090

                        1.1.1.1

                        INTEREST RATES

                        0100

                        1.1.1.2

                        FOREIGN EXCHANGE

                        0110

                        1.1.1.3

                        CREDIT

                        0120

                        1.1.1.4

                        EQUITIES

                        0130

                        1.1.1.5

                        COMMODITIES

                        0140

                           1.1.2

                           (-) DIVERSIFICATION BENEFITS

                        0150

                        1.1.2.1

                        (-) DIVERSIFICATION BENEFIT CALCULATED USING METHOD 1

                        0160

                        1.1.2.2

                        (-) DIVERSIFICATION BENEFIT CALCULATED USING METHOD 2

                        0170

                        1.1.2.2*

                        MEMORANDUM ITEM: PRE-DIVERSIFICATION AVAS REDUCED BY MORE THAN 90% BY DIVERSIFICATION UNDER METHOD 2

                        0180

                           1.2

                           PORTFOLIOS UNDER THE FALL-BACK APPROACH

                        0190

                        1.2.1

                        100% OF NET UNREALISED PROFIT

                        0200

                        1.2.2

                        10% OF NOTIONAL VALUE

                        0210

                        1.2.3

                        25% OF INCEPTION VALUE

               C 32.03 - Prudent Valuation: Model Risk AVA (PRUVAL 3)

                           RANK

                           MODEL

                           RISK CATEGORY

                           PRODUCT

                           OBSER-VABILITY

                           MODEL RISK AVA

                           AGGREGATED AVA CALCULATED UNDER METHOD 2

                           FAIR-VALUED ASSETS AND LIABILITIES

                           IPV DIFFERENCE (OUTPUT TESTING)

                           IPV COVERAGE (OUTPUT TESTING)

                           FAIR VALUE ADJUSTMENTS

                           DAY1 P&L

                           OF WHICH: USING THE EXPERT BASED APPROACH

                           OF WHICH: AGGRE-GATED USING METHOD 2

                           FAIR VALUED ASSETS

                           FAIR VALUED LIABILITIES

                           MODEL RISK

                           EARLY TERMINATION

                        0005

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

               C 32.04 - Prudent Valuation: Concentrated Positions AVA (PRUVAL 4)

                           RANK

                           RISK CATEGORY

                           PRODUCT

                           UNDERLYING

                           CONCEN-TRATED POSITION SIZE

                           SIZE MEASURE

                           MARKET VALUE

                           PRUDENT EXIT PERIOD

                           CONCEN-TRATED POSITIONS AVA

                           CONCEN-TRATED POSITION FAIR VALUE ADJUSTMENT

                           IPV DIFFERENCE

                        0005

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

               C 33.00 - GENERAL GOVERNMENTS EXPOSURES BY COUNTRY OF THE COUNTERPARTY (GOV)

               Country:

                           Direct exposures

                           Memorandum item: credit derivatives sold on general government exposures

                           Exposure value

                           Risk weighted exposure amount

                           On-balance sheet exposures

                           Accumulated impairment

                           Accumulated negative changes in fair value due to credit risk

                           Derivatives

                           Off-balance sheet exposures

                           Total gross carrying amount of non-derivative financial assets

                           Total carrying amount of non-derivative financial assets (net of short positions)

                           Non-derivative financial assets by accounting portfolios

                           Short positions

                           Derivatives with positive fair value

                           Derivatives with negative fair value

                           Nominal amount

                           Provisions

                           Accumulated negative changes in fair value due to credit risk

                           Derivatives with positive fair value - Carrying amount

                           Derivatives with negative fair value - Carrying amount

                           Financial assets held for trading

                           Trading financial assets

                           Non-trading financial assets mandatorily at fair value through profit or loss

                           Financial assets designated at fair value through profit or loss

                           Non-trading non-derivative financial assets measured at fair value through profit or loss

                           Financial assets at fair value through other comprehensive income

                           Non-trading non-derivative financial assets measured at fair value to equity

                           Financial assets at amortised cost

                           Non-trading non-derivative financial assets measured at a cost-based method

                           Other non-trading non-derivative financial assets

                           Of which: Short positions from reverse repurchased loans classified as held for trading or trading financial assets

                           of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity

                           of which: from non-trading financial assets mandatorily at fair value through profit or loss, financial assets designated at fair value through profit or loss or from non-trading financial assets measured at fair value through profit or loss

                           of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity

                           Carrying amount

                           Notional amount

                           Carrying amount

                           Notional amount

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0120

                        0130

                        0140

                        0150

                        0160

                        0170

                        0180

                        0190

                        0200

                        0210

                        0220

                        0230

                        0240

                        0250

                        0260

                        0270

                        0280

                        0290

                        0300

                        0010

                        Total exposures

                           BREAKDOWN OF TOTAL EXPOSURES BY RISK, REGULATORY APPROACH AND EXPOSURE CLASSES:

                        0020

                        Exposures under the credit risk framework

                        0030

                        Standardised Approach

                        0040

                        Central governments

                        0050

                        Regional governments or local authorities

                        0060

                        Public sector entities

                        0070

                        International Organisations

                        0075

                        Other general government exposures subject to Standardised Approach

                        0080

                        IRB Approach

                        0090

                        Central governments

                        0100

                        Regional governments or local authorities [Central governments]

                        0110

                        Regional governments or local authorities [Institutions]

                        0120

                        Public sector entities [Central governments]

                        0130

                        Public sector entities [Institutions]

                        0140

                        International Organisations [Central governments]

                        0155

                        Other general government exposures subject to IRB approach

                        0160

                        Exposures under the market risk framework

                           BREAKDOWN OF TOTAL EXPOSURES BY RESIDUAL MATURITY:

                        0170

                        [ 0 - 3M [

                        0180

                        [ 3M - 1Y [

                        0190

                        [ 1Y - 2Y [

                        0200

                        [ 2Y - 3Y [

                        0210

                        [3Y - 5Y [

                        0220

                        [5Y - 10Y [

                        0230

                        [10Y - more

               C 35.01 - NPE LOSS COVERAGE: THE CALCULATION OF DEDUCTIONS FOR NON-PERFORMING EXPOSURES (NPE LC1)

                           Time passed since exposures classified as non-performing

                           Total

                           <= 1 year

                           > 1 year

                           <= 2 years

                           > 2 years

                           <= 3 years

                           > 3 years

                           <= 4 years

                           > 4 years

                           <= 5 years

                           > 5 years

                           <= 6 years

                           > 6 years

                           <= 7 years

                           > 7 years

                           <= 8 years

                           > 8 years

                           <= 9 years

                           > 9 years

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0010

                           Applicable amount of insufficient coverage

                           MINIMUM COVERAGE REQUIREMENT

                        0020

                           Total minimum coverage requirement

                        0030

                        Unsecured part of NPEs

                        0040

                        Secured part of NPEs

                        0050

                           Exposure value

                        0060

                        Unsecured part of NPEs

                        0070

                        Secured part of NPEs

                           AVAILABLE COVERAGE

                        0080

                           Total provisions and adjustments or deductions (capped)

                        0090

                           Total provisions and adjustments or deductions (uncapped)

                        0100

                        Specific credit risk adjustments

                        0110

                        Additional valuation adjustments

                        0120

                        Other own funds reductions

                        0130

                        IRB shortfall

                        0140

                        Difference between the purchase price and the amount owed by the debtor

                        0150

                        Amounts written-off by the institution since the exposure was classified as non-performing

               C 35.02 - NPE LOSS COVERAGE: MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING EXPOSURES EXCLUDING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) CRR (NPE LC2)

                           Time passed since exposures classified as non-performing

                           Total

                           <= 1 year

                           > 1 year

                           <= 2 years

                           > 2 years

                           <= 3 years

                           > 3 years

                           <= 4 years

                           > 4 years

                           <= 5 years

                           > 5 years

                           <= 6 years

                           > 6 years

                           <= 7 years

                           > 7 years

                           <= 8 years

                           > 8 years

                           <= 9 years

                           > 9 years

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0010

                           TOTAL MINIMUM COVERAGE REQUIREMENT

                        0020

                        Unsecured part of NPEs

                        0030

                        Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider

                        0040

                        Part of NPEs secured by other funded or unfunded credit protection

                        0050

                        Part of NPEs guaranteed or insured by an official export credit agency

                        0060

                           EXPOSURE VALUE

                        0070

                        Unsecured part of NPEs

                           Factor

                        0,35

                        1

                        1

                        1

                        1

                        1

                        1

                        1

                        0080

                        Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider

                           Factor

                        0,25

                        0,35

                        0,55

                        0,7

                        0,8

                        0,85

                        1

                        0090

                        Part of NPEs secured by other funded or unfunded credit protection

                           Factor

                        0,25

                        0,35

                        0,55

                        0,8

                        1

                        1

                        1

                        0100

                        Part of NPEs guaranteed or insured by an official export credit agency

                           Factor

                        1

                        1

                        1

               C 35.03 - NPE LOSS COVERAGE: MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) CRR (NPE LC3)

                           Time passed since exposures classified as non-performing

                           TOTAL

                           <= 1 year

                           > 1 year

                           <= 2 years

                           > 2 years

                           <= 3 years

                           > 3 years

                           <= 4 years

                           > 4 years

                           <= 5 years

                           > 5 years

                           <= 6 years

                           > 6 years

                           <= 7 years

                           > 7 years

                           <= 8 years

                           > 8 years

                           <= 9 years

                           > 9 years

                        0010

                        0020

                        0030

                        0040

                        0050

                        0060

                        0070

                        0080

                        0090

                        0100

                        0110

                        0010

                           TOTAL MINIMUM COVERAGE REQUIREMENT

                        0020

                           Unsecured part of NPEs

                        0030

                           Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider

                        0040

                           Part of NPEs secured by other funded or unfunded credit protection

                        0050

                           EXPOSURE VALUE

                        0060

                           Unsecured part of NPEs

                        First forbearance measure applied between 1 year and 2 years after classification as non-performing (>1 year; <=2 years)

                           Factor

                        0

                        0

                        1

                        1

                        1

                        1

                        1

                        1

                        1

                        0070

                           Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider

                        Breakdown by point in time of granting the first forbearance measure

                        0080

                        > 2 and <= 3 years after classification as NPE

                           Factor

                        0

                        0

                        0,35

                        0,55

                        0,7

                        0,8

                        0,85

                        1

                        0090

                        > 3 and <= 4 years after classification as NPE

                           Factor

                        0,25

                        0,25

                        0,55

                        0,7

                        0,8

                        0,85

                        1

                        0100

                        > 4 and <= 5 years after classification as NPE

                           Factor

                        0,35

                        0,35

                        0,7

                        0,8

                        0,85

                        1

                        0110

                        > 5 and <= 6 years after classification as NPE

                           Factor

                        0,55

                        0,55

                        0,8

                        0,85

                        1

                        0120

                           Part of NPEs secured by other funded or unfunded credit protection

                        Breakdown by point in time of granting the first forbearance measure

                        0130

                        > 2 and <= 3 years after classification as NPE

                           Factor

                        0

                        0

                        0,35

                        0,55

                        0,8

                        1

                        1

                        1

                        0140

                        > 3 and <= 4 years after classification as NPE

                           Factor

                        0,25

                        0,25

                        0,55

                        0,8

                        1

                        1

                        1

                        0150

                        > 4 and <= 5 years after classification as NPE

                           Factor

                        0,35

                        0,35

                        0,8

                        1

                        1

                        1

                        0160

                        > 5 and <= 6 years after classification as NPE

                           Factor

                        0,55

                        0,55

                        1

                        1

                        1

            ANNEX II

               INSTRUCTIONS FOR REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS

            Table of Contents

                        PART I: GENERAL INSTRUCTIONS

                     258

                        1.

                     STRUCTURE AND CONVENTIONS
                     258

                        1.1.

                     STRUCTURE
                     258

                        1.2.

                     NUMBERING CONVENTION
                     258

                        1.3.

                     SIGN CONVENTION
                     258

                        1.4.

                     ABBREVIATIONS
                     259

                        PART II: TEMPLATE RELATED INSTRUCTIONS

                     259

                        1.

                     CAPITAL ADEQUACY OVERVIEW (‘CA’)
                     259

                        1.1.

                     GENERAL REMARKS
                     259

                        1.2.

                     C 01.00 – OWN FUNDS (CA1)
                     260

                        1.2.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     260

                        1.3.

                     C 02.00 – OWN FUNDS REQUIREMENTS (CA2)
                     273

                        1.3.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     273

                        1.4.

                     C 03.00 – CAPITAL RATIOS AND CAPITAL LEVELS (CA3)
                     279

                        1.4.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     279

                        1.5.

                     C 04.00 – MEMORANDUM ITEMS (CA4)
                     282

                        1.5.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     282

                        1.6.

                     TRANSITIONAL PROVISIONS AND GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUTING STATE AID (CA5)
                     296

                        1.6.1.

                     GENERAL REMARKS
                     296

                        1.6.2.

                     C 05.01 – TRANSITIONAL PROVISIONS (CA5.1)
                     297

                        1.6.2.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     297

                        1.6.3.

                     C 05.02 – GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID (CA5.2)
                     301

                        1.6.3.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     301

                        2.

                     GROUP SOLVENCY: INFORMATION ON AFFILIATES (GS)
                     303

                        2.1.

                     GENERAL REMARKS
                     303

                        2.2.

                     DETAILED GROUP SOLVENCY INFORMATION
                     303

                        2.3.

                     INFORMATION ON THE CONTRIBUTIONS OF INDIVIDUAL ENTITIES TO GROUP SOLVENCY
                     303

                        2.4.

                     C 06.01 – GROUP SOLVENCY: INFORMATION ON AFFILIATES – TOTAL (GS TOTAL)
                     304

                        2.5.

                     C 06.02 – GROUP SOLVENCY: INFORMATION ON AFFILIATES (GS)
                     304

                        3.

                     CREDIT RISK TEMPLATES
                     312

                        3.1.

                     GENERAL REMARKS
                     312

                        3.1.1.

                     REPORTING OF CRM TECHNIQUES WITH SUBSTITUTION EFFECT
                     312

                        3.1.2.

                     REPORTING OF COUNTERPARTY CREDIT RISK
                     312

                        3.2.

                     C 07.00 – CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: STANDARDISED APPROACH TO CAPITAL REQUIREMENTS (CR SA)
                     312

                        3.2.1.

                     GENERAL REMARKS
                     312

                        3.2.2.

                     SCOPE OF THE CR SA TEMPLATE
                     312

                        3.2.3.

                     ASSIGNMENT OF EXPOSURES TO EXPOSURE CLASSES UNDER THE STANDARDISED APPROACH
                     314

                        3.2.4.

                     CLARIFICATIONS ON THE SCOPE OF SOME SPECIFIC EXPOSURE CLASSES REFERRED TO IN ARTICLE 112 CRR
                     317

                        3.2.4.1.

                     EXPOSURE CLASS ‘INSTITUTIONS’
                     317

                        3.2.4.2.

                     EXPOSURE CLASS ‘COVERED BONDS’
                     317

                        3.2.4.3.

                     EXPOSURE CLASS ‘COLLECTIVE INVESTMENT UNDERTAKINGS’
                     318

                        3.2.5.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     318

                        3.3.

                     CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO OWN FUNDS REQUIREMENTS (CR IRB)
                     326

                        3.3.1.

                     SCOPE OF THE CR IRB TEMPLATE
                     326

                        3.3.2.

                     BREAKDOWN OF THE CR IRB TEMPLATE
                     327

                        3.3.3.

                     C 08.01 – CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (CR IRB 1)
                     328

                        3.3.3.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     328

                        3.3.4.

                     C 08.02 – CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BREAKDOWN BY OBLIGOR GRADES OR POOLS (CR IRB 2 TEMPLATE)
                     337

                        3.3.1.

                     C 08.03 – CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (BREAKDOWN BY PD RANGES (CR IRB 3))
                     337

                        3.3.1.1.

                     GENERAL REMARKS
                     337

                        3.3.1.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     337

                        3.3.2.

                     C 08.04 – CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (RWEA FLOW STATEMENTS (CR IRB 4))
                     339

                        3.3.2.1.

                     GENERAL REMARKS
                     339

                        3.3.2.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     340

                        3.3.3.

                     C 08.05 – CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (BACK-TESTING OF PD (CR IRB 5))
                     341

                        3.3.3.1.

                     GENERAL REMARKS
                     341

                        3.3.3.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     341

                        3.3.4.

                     C 08.05.1 – CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD (CR IRB 5B)
                     342

                        3.3.4.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     342

                        3.3.5.

                     C 08.06 – CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (SPECIALISED LENDING SLOTTING APPROACH (CR IRB 6))
                     343

                        3.3.5.1.

                     GENERAL REMARKS
                     343

                        3.3.5.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     343

                        3.3.6.

                     C 08.07 – CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (SCOPE OF USE OF IRB AND SA APPROACHES (CR IRB 7))
                     344

                        3.3.6.1.

                     GENERAL REMARKS
                     344

                        3.3.6.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     344

                        3.4.

                     CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: INFORMATION WITH GEOGRAPHICAL BREAKDOWN
                     345

                        3.4.1.

                     C 09.01 – GEOGRAPHICAL BREAKDOWN OF EXPOSURES BY RESIDENCE OF THE OBLIGOR: SA EXPOSURES (CR GB 1)
                     346

                        3.4.1.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     346

                        3.4.2.

                     C 09.02 – GEOGRAPHICAL BREAKDOWN OF EXPOSURES BY RESIDENCE OF THE OBLIGOR: IRB EXPOSURES (CR GB 2)
                     349

                        3.4.2.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     349

                        3.4.3.

                     C 09.04 – BREAKDOWN OF CREDIT EXPOSURES RELEVANT FOR THE CALCULATION OF THE COUNTERCYCLICAL BUFFER BY COUNTRY AND INSTITUTION-SPECIFIC COUNTERCYCLICAL BUFFER RATE (CCB)
                     352

                        3.4.3.1.

                     GENERAL REMARKS
                     352

                        3.4.3.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     352

                        3.5.

                     C 10.01 AND C 10.02 – EQUITY EXPOSURES UNDER THE INTERNAL RATINGS BASED APPROACH (CR EQU IRB 1 AND CR EQU IRB 2)
                     356

                        3.5.1.

                     GENERAL REMARKS
                     356

                        3.5.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS (APPLICABLE TO BOTH CR EQU IRB 1 AND CR EQU IRB 2)
                     357

                        3.6.

                     C 11.00 – SETTLEMENT/DELIVERY RISK (CR SETT)
                     359

                        3.6.1.

                     GENERAL REMARKS
                     359

                        3.6.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     360

                        3.7.

                     C 13.01 – CREDIT RISK – SECURITISATIONS (CR SEC)
                     362

                        3.7.1.

                     GENERAL REMARKS
                     362

                        3.7.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     362

                        3.8.

                     DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS)
                     371

                        3.8.1.

                     SCOPE OF THE SEC DETAILS TEMPLATE
                     371

                        3.8.2.

                     BREAKDOWN OF THE SEC DETAILS TEMPLATE
                     371

                        3.8.3.

                     C 14.00 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS)
                     372

                        3.8.4.

                     C 14.01 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS 2)
                     383

                        3.9.

                     COUNTERPARTY CREDIT RISK
                     385

                        3.9.1.

                     SCOPE OF THE COUNTERPARTY CREDIT RISK TEMPLATES
                     385

                        3.9.2.

                     C 34.01 – SIZE OF THE DERIVATIVE BUSINESS
                     386

                        3.9.2.1.

                     GENERAL REMARKS
                     386

                        3.9.2.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     386

                        3.9.3.

                     C 34.02 – CCR EXPOSURES BY APPROACH
                     387

                        3.9.3.1.

                     GENERAL REMARKS
                     387

                        3.9.3.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     387

                        3.9.4.

                     C 34.03 – CCR EXPOSURES TREATED WITH STANDARDISED APPROACHES: SA-CCR AND SIMPLIFIED SA-CCR
                     393

                        3.9.4.1.

                     GENERAL REMARKS
                     393

                        3.9.4.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     393

                        3.9.5.

                     C 34.04 – CCR EXPOSURES TREATED WITH THE ORIGINAL EXPOSURE METHOD (OEM)
                     395

                        3.9.5.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     395

                        3.9.6.

                     C 34.05 – CCR EXPOSURES TREATED WITH THE INTERNAL MODEL METHOD (IMM)
                     396

                        3.9.6.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     396

                        3.9.7.

                     C 34.06 – TOP TWENTY COUNTERPARTIES
                     397

                        3.9.7.1.

                     GENERAL REMARKS
                     397

                        3.9.7.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     397

                        3.9.8.

                     C 34.07 – IRB APPROACH – CCR EXPOSURES BY EXPOSURE CLASS AND PD SCALE
                     399

                        3.9.8.1.

                     GENERAL REMARKS
                     399

                        3.9.8.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     399

                        3.9.9.

                     C 34.08 – COMPOSITION OF COLLATERAL FOR CCR EXPOSURES
                     401

                        3.9.9.1.

                     GENERAL REMARKS
                     401

                        3.9.9.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     401

                        3.9.10.

                     C 34.09 – CREDIT DERIVATIVES EXPOSURES
                     402

                        3.9.10.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     402

                        3.9.11.

                     C 34.10 – EXPOSURES TO CCPS
                     403

                        3.9.11.1.

                     GENERAL REMARKS
                     403

                        3.9.11.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     403

                        3.9.12.

                     C 34.11 – RISK WEIGHTED EXPOSURE AMOUNTS (RWEA) FLOW STATEMENTS OF CCR EXPOSURES UNDER THE IMM
                     404

                        3.9.12.1.

                     GENERAL REMARKS
                     404

                        3.9.12.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     404

                        4.

                     OPERATIONAL RISK TEMPLATES
                     405

                        4.1.

                     C 16.00 – OPERATIONAL RISK (OPR)
                     405

                        4.1.1.

                     GENERAL REMARKS
                     405

                        4.1.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     406

                        4.2.

                     OPERATIONAL RISK: DETAILED INFORMATION ON LOSSES IN THE LAST YEAR (OPR DETAILS)
                     408

                        4.2.1.

                     GENERAL REMARKS
                     408

                        4.2.2.

                     C 17.01: OPERATIONAL RISK LOSSES AND RECOVERIES BY BUSINESS LINES AND LOSS EVENT TYPES IN THE LAST YEAR (OPR DETAILS 1)
                     409

                        4.2.2.1.

                     GENERAL REMARKS
                     409

                        4.2.2.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     410

                        4.2.3.

                     C 17.02: OPERATIONAL RISK: DETAILED INFORMATION ON THE LARGEST LOSS EVENTS IN THE LAST YEAR (OPR DETAILS 2)
                     415

                        4.2.3.1.

                     GENERAL REMARKS
                     415

                        4.2.3.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     416

                        5.

                     MARKET RISK TEMPLATES
                     417

                        5.1.

                     C 18.00 – MARKET RISK: STANDARDISED APPROACH FOR POSITION RISKS IN TRADED DEBT INSTRUMENTS (MKR SA TDI)
                     417

                        5.1.1.

                     GENERAL REMARKS
                     417

                        5.1.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     418

                        5.2.

                     C 19.00 – MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN SECURITISATIONS (MKR SA SEC)
                     419

                        5.2.1.

                     GENERAL REMARKS
                     420

                        5.2.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     420

                        5.3.

                     C 20.00 – MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK FOR POSITIONS ASSIGNED TO THE CORRELATION TRADING PORTFOLIO (MKR SA CTP)
                     421

                        5.3.1.

                     GENERAL REMARKS
                     422

                        5.3.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     422

                        5.4.

                     C 21.00 – MARKET RISK: STANDARDISED APPROACH FOR POSITION RISK IN EQUITIES (MKR SA EQU)
                     424

                        5.4.1.

                     GENERAL REMARKS
                     424

                        5.4.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     424

                        5.5.

                     C 22.00 – MARKET RISK: STANDARDISED APPROACHES FOR FOREIGN EXCHANGE RISK (MKR SA FX)
                     426

                        5.5.1.

                     GENERAL REMARKS
                     426

                        5.5.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     426

                        5.6.

                     C 23.00 – MARKET RISK: STANDARDISED APPROACHES FOR COMMODITIES (MKR SA COM)
                     428

                        5.6.1.

                     GENERAL REMARKS
                     428

                        5.6.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     428

                        5.7.

                     C 24.00 – MARKET RISK INTERNAL MODEL (MKR IM)
                     429

                        5.7.1.

                     GENERAL REMARKS
                     429

                        5.7.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     429

                        5.8.

                     C 25.00 – CREDIT VALUATION ADJUSTMENT RISK (CVA)
                     432

                        5.8.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     432

                        6.

                     PRUDENT VALUATION (PRUVAL)
                     434

                        6.1.

                     C 32.01 – PRUDENT VALUATION: FAIR-VALUED ASSETS AND LIABILITIES (PRUVAL 1)
                     434

                        6.1.1.

                     GENERAL REMARKS
                     434

                        6.1.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     435

                        6.2.

                     C 32.02 – PRUDENT VALUATION: CORE APPROACH (PRUVAL 2)
                     439

                        6.2.1.

                     GENERAL REMARKS
                     439

                        6.2.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     439

                        6.3.

                     C 32.03 – PRUDENT VALUATION: MODEL RISK AVA (PRUVAL 3)
                     447

                        6.3.1.

                     GENERAL REMARKS
                     447

                        6.3.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     448

                        6.4.

                     C 32.04 – PRUDENT VALUATION: CONCENTRATED POSITIONS AVA (PRUVAL 4)
                     450

                        6.4.1.

                     GENERAL REMARKS
                     450

                        6.4.2.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     450

                        7.

                     C 33.00 – EXPOSURES TO GENERAL GOVERNMENTS (GOV)
                     452

                        7.1.

                     GENERAL REMARKS
                     452

                        7.2.

                     SCOPE OF THE TEMPLATE ON EXPOSURES TO ‘GENERAL GOVERNMENTS’
                     453

                        7.3.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     453

                        8.

                     NPE LOSS COVERAGE (NPE LC)
                     462

                        8.1.

                     GENERAL REMARKS
                     462

                        8.2.

                     C 35.01 – THE CALCULATION OF DEDUCTIONS FOR NON-PERFORMING EXPOSURES (NPE LC1)
                     463

                        8.2.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     463

                        8.3.

                     C 35.02 – MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING EXPOSURES EXCLUDING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) CRR (NPE LC2)
                     466

                        8.3.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     466

                        8.4.

                     C 35.03 – MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) CRR (NPE LC3)
                     467

                        8.4.1.

                     INSTRUCTIONS CONCERNING SPECIFIC POSITIONS
                     467

               PART I: GENERAL INSTRUCTIONS

            1.   STRUCTURE AND CONVENTIONS
            1.1.   STRUCTURE

                        1.

                        Overall, the framework covers six topics:

                                    (a)

                                    capital adequacy, an overview of regulatory capital; total risk exposure amount; prudent valuation; NPE loss coverage;

                                    (b)

                                    group solvency, an overview of the fulfilment of the solvency requirements by all individual entities included in the scope of consolidation of the reporting entity;

                                    (c)

                                    credit risk (including counterparty, dilution and settlement risks);

                                    (d)

                                    market risk (including position risk in trading book, foreign exchange risk, commodities risk and CVA risk);

                                    (e)

                                    operational risk;

                                    (f)

                                    general governments exposures

                        2.

                        For each template legal references are provided. Further detailed information regarding more general aspects of the reporting of each block of templates, instructions concerning specific positions as well as validation rules are included in this part of this Implementing Regulation.

                        3.

                        Institutions shall report only those templates that are relevant depending on the approach used for determining own funds requirements.

                  1.2.   NUMBERING CONVENTION

                        4.

                        The document follows the labelling convention set in points 5 to 8, when referring to the columns, rows and cells of the templates. Those numerical codes are extensively used in the validation rules.

                        5.

                        The following general notation is followed in the instructions: {Template; Row; Column}.

                        6.

                        In the case of validations inside a template, in which only data points of that template are used, notations do not refer to a template: {Row; Column}.

                        7.

                        In the case of templates with only one column, only rows are referred to. {Template; Row}

                        8.

                        An asterisk sign is used to express that the validation is done for the rows or columns specified before.

                  1.3.   SIGN CONVENTION

                        9.

                        Any amount that increases the own funds or the capital requirements shall be reported as a positive figure. On the contrary, any amount that reduces the total own funds or the capital requirements shall be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item, no positive figure is expected to be reported for that item.

                  1.4.   ABBREVIATIONS

                        10.

                        For the purposes of this Annex, Regulation (EU) No 575/2013 of the European Parliament and of the Council (1) is referred to as ‘CRR’, Directive 2013/36/EU of the European Parliament and of the Council (2) is referred to as ‘CRD’, Directive 2013/34/EU of the European Parliament and of the Council (3) is referred to as ‘AD’, Council Directive 86/635/EEC (4) is referred to as ‘BAD’ and Directive 2014/59/EU of the European Parliament and of the Council (5) is reffered to as ‘BRRD’.

               PART II: TEMPLATE RELATED INSTRUCTIONS

            1.   CAPITAL ADEQUACY OVERVIEW (‘CA’)
            1.1.   GENERAL REMARKS

                        11.

                        The CA templates contain information about Pillar 1 numerators (own funds, Tier 1, Common Equity Tier 1), denominator (own funds requirements), and the application of CRR and CRD transitional provisions and is structured in five templates:

                                    (a)

                                    Template CA1 contains the amount of own funds of the institutions, disaggregated in the items needed to get to that amount. The amount of own funds obtained includes the aggregate effect of the application of CRR and CRD transitional provisions per type of capital;

                                    (b)

                                    Template CA2 summarises the total risk exposures amounts as defined in Article 92(3) CRR;

                                    (c)

                                    Template CA3 contains the ratios for which CRR states a minimum level, Pillar 2 ratios and some other related data;

                                    (d)

                                    Template CA4 contains memorandums items needed, among others, for calculating items in CA1 as well as information with regard to CRD capital buffers;

                                    (e)

                                    Template CA5 contains the data needed for calculating the effect of the application of CRR transitional provisions in own funds. CA5 will cease to exist once those transitional provisions expire.

                        12.

                        The templates shall be used by all reporting entities, irrespective of the accounting standards followed, although some items in the numerator are specific for entities applying IAS/IFRS-type valuation rules. Generally, the information in the denominator is linked to the final results reported in the correspondent templates for the calculation of the total risk exposure amount.

                        13.

                        The total own funds consist of different types of capital: Tier 1 capital (T1), which is the sum of Common Equity Tier 1 capital (CET1) and Additional Tier 1 capital (AT1) as well as Tier 2 capital (T2).

                        14.

                        The application of CRR and CRD transitional provisions is treated as follows in CA templates:

                                    (a)

                                    The items in CA1 are generally gross of transitional adjustments. That means that figures in CA1 items are calculated in accordance with the final provisions (i.e. as if there were no transitional provisions), with the exception of items summarizing the effect of those transitional provisions. For each type of capital (i.e. CET1; AT1 and T2), there are three different items in which all the adjustments due to those transitional provisions are included.

                                    (b)

                                    Transitional provisions may also affect the AT1 and the T2 shortfall (i.e. AT1 or T2 the excess of deduction, regulated in point (j) of Article 36(1) and point (e) of Article 56 CRR respectively), and thus the items containing those shortfalls may indirectly reflect the effect of those transitional provisions.

                                    (c)

                                    Template CA5 is exclusively used for reporting the effect due to the application of the CRR transitional provisions.

                        15.

                        The treatment of Pillar II requirements can be different within the Union (Article 104a(1) CRD has to be transposed into national regulation). Only the impact of Pillar II requirements on the solvency ratio or the target ratio shall be included in the solvency reporting required under CRR.

                                    a)

                                    The templates CA1, CA2 or CA5 only contain data on Pillar I issues.

                                    b)

                                    The template CA3 contains the impact of additional Pillar II-requirements on the solvency ratio on an aggregated basis. It mainly focuses on the target ratios themselves. There is no further link to the templates CA1, CA2 or CA5.

                                    c)

                                    The template CA4 contains one cell regarding additional own funds requirements relating to Pillar II. That cell has no link via validation rules to the capital ratios of the CA3 template and reflects Article 104a(1) CRD which explicitly mentions additional own funds requirements as one possibility for Pillar II decisions.

                  1.2.   C 01.00 – OWN FUNDS (CA1)
            1.2.1.   Instructions concerning specific positions

                        Row

                        Legal references and instructions

                        0010

                        1. Own funds

                        Point (118) of Article 4(1) and Article 72 CRR
                        The own funds of an institution shall consist of the sum of its Tier 1 capital and Tier 2 capital.

                        0015

                        1.1. Tier 1 capital

                        Article 25 CRR
                        The Tier 1 capital is the sum of Common Equity Tier 1 Capital and Additional Tier 1 capital

                        0020

                        1.1.1. Common Equity Tier 1 capital

                        Article 50 CRR

                        0030

                        1.1.1.1. Capital instruments eligible as CET1 capital

                        Points (a) and (b) of Articles 26(1), Articles 27 to 30, point (f) of Article 36(1) and Article 42 CRR

                        0040

                        1.1.1.1.1. Fully paid up capital instruments

                        Point (a) of Article 26(1) and Articles 27 to 31 CRR
                        Capital instruments of mutual, cooperative societies or similar institutions (Articles 27 and 29 CRR) shall be included.
                        The share premium related to the instruments shall not be included.
                        Capital instruments subscribed by public authorities in emergency situations shall be included if all conditions of Article 31 CRR are fulfilled.

                        0045

                        1.1.1.1.1* Of which: Capital instruments subscribed by public authorities in emergency situations

                        Article 31 CRR
                        Capital instruments subscribed by public authorities in emergency situations shall be included in CET1 capital if all conditions of Article 31 CRR are fulfilled.

                        0050

                        1.1.1.1.2* Memorandum item: Capital instruments not eligible

                        Points (b), (l) and (m) of Article 28(1) CRR
                        Conditions in those points reflect different situations of the capital which are reversible, and thus the amount reported here can be eligible in subsequent periods.
                        The amount to be reported shall not include the share premium related to the instruments

                        0060

                        1.1.1.1.3. Share premium

                        Point (124) of Article 4(1), point (b) of Article 26(1) CRR
                        Share premium has the same meaning as under the applicable accounting standard.
                        The amount to be reported in this item shall be the part related to the ‘Fully paid up capital instruments’.

                        0070

                        1.1.1.1.4. (-) Own CET1 instruments

                        Point (f) of Article 36(1) and Article 42 CRR
                        Own CET1 held by the reporting institution or group at the reporting date. Subject to exceptions in Article 42 CRR.
                        Holdings on shares included as ‘Capital instruments not eligible’ shall not be reported in this row.
                        The amount to be reported shall include the share premium related to the own shares.
                        Items 1.1.1.1.4 to 1.1.1.1.4.3 do not include actual or contingent obligations to purchase own CET1 instruments. Actual or contingent obligations to purchase own CET1 instruments are reported separately in item 1.1.1.1.5.

                        0080

                        1.1.1.1.4.1. (-) Direct holdings of CET1 instruments

                        Point (f) of Article 36(1) and Article 42 CRR
                        Common Equity Tier 1 instruments included in item 1.1.1.1 held by institutions of the consolidated group.
                        The amount to be reported shall include holdings in the trading book calculated on the basis of the net long position, as stated in point (a) of Article 42 CRR.

                        0090

                        1.1.1.1.4.2. (-) Indirect holdings of CET1 instruments

                        Point (114) of Article 4(1), point (f) of Article 36(1) and Article 42 CRR

                        0091

                        1.1.1.1.4.3. (-) Synthetic holdings of CET1 instruments

                        Point (126) of Article 4(1), point (f) of Article 36(1) and Article 42 CRR

                        0092

                        1.1.1.1.5. (-) Actual or contingent obligations to purchase own CET1 instruments

                        Point (f) of Article 36(1) and Article 42 CRR
                        According to point (f) of Article 36(1) CRR, ‘own Common Equity Tier 1 instruments that an institution is under an actual or contingent obligation to purchase by virtue of an existing contractual obligation’ shall be deducted.

                        0130

                        1.1.1.2. Retained earnings

                        Point (c) of Article 26(1) and Article 26(2) CRR
                        Retained earnings includes the previous year retained earnings plus the eligible interim or year-end profits

                        0140

                        1.1.1.2.1. Previous years retained earnings

                        Point (123) of Article 4(1) and point (c) of Article 26(1) CRR
                        Point (123) of Article 4(1) CRR defines retained earnings as ‘Profit and losses brought forward as a result of the final application of profit or loss under the applicable accounting framework’.

                        0150

                        1.1.1.2.2. Profit or loss eligible

                        Point (121) of Article 4(1), Article 26(2) and point (a) of Article 36(1) CRR
                        Article 26(2) CRR allows including as retained earnings interim or year-end profits, with the prior consent of the competent authorities, if some conditions are met.
                        On the other hand, losses shall be deducted from CET1, as stated in point (a) of Article 36(1) CRR.

                        0160

                        1.1.1.2.2.1. Profit or loss attributable to owners of the parent

                        Article 26(2) and point (a) of Article 36(1) CRR
                        The amount to be reported shall be the profit or loss reported in the accounting income statement.

                        0170

                        1.1.1.2.2.2. (-) Part of interim or year-end profit not eligible

                        Article 26(2) CRR
                        This row shall not present any figure if, for the reference period, the institution has reported losses, because the losses shall be completely deducted from CET1.
                        If the institution reports profits, the part, which is not eligible according to Article 26(2) CRR (i.e. profits not audited and foreseeable charges or dividends), shall be reported.
                        Note that, in case of profits, the amount to be deduced shall be, at least, the interim dividends.

                        0180

                        1.1.1.3. Accumulated other comprehensive income

                        Point (100) of Article 4(1) and point (d) of Article 26(1) CRR
                        The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation, and prior to the application of prudential filters. The amount to be reported shall be determined in accordance with Article 13(4) of Commission Delegated Regulation (EU) No 241/2014 (6).

                        0200

                        1.1.1.4. Other reserves

                        Point (117) of Article 4(1) and point (e) of Article 26(1) CRR
                        Other reserves are defined in CRR as ‘Reserves within the meaning of the applicable accounting framework that are required to be disclosed under that applicable accounting standard, excluding any amounts already included in accumulated other comprehensive income or retained earnings’.
                        The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation.

                        0210

                        1.1.1.5. Funds for general banking risk

                        Point (112) of Article 4(1) and point (f) of Article 26(1) CRR
                        Funds for general banking risk are defined in Article 38 BAD as ‘Amounts which a credit institution decides to put aside to cover such risks where that is required by the particular risks associated with banking’.
                        The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation.

                        0220

                        1.1.1.6. Transitional adjustments due to grandfathered CET1 Capital instruments

                        Paragraphs 1, 2 and 3 of Article 483 and Articles 484 to 487 CRR
                        Amount of capital instruments transitionally grandfathered as CET1. The amount to be reported is directly obtained from CA5.

                        0230

                        1.1.1.7. Minority interest given recognition in CET1 capital

                        Point (120) of Article 4(1) and Article 84 CRR
                        Sum of all the amounts of minority interests of subsidiaries that is included in consolidated CET1.

                        0240

                        1.1.1.8. Transitional adjustments due to additional minority interests

                        Articles 479 and 480 CRR
                        Adjustments to the minority interests due to transitional provisions. This item is obtained directly from CA5.

                        0250

                        1.1.1.9. Adjustments to CET1 due to prudential filters

                        Articles 32 to 35 CRR

                        0260

                        1.1.1.9.1. (-) Increases in equity resulting from securitised assets

                        Article 32(1) CRR
                        The amount to be reported is the increase in the equity of the institution resulting from securitised assets, in accordance with the applicable accounting standard.
                        For example, this item includes the future margin income that results in a gain on sale for the institution, or, for originators, the net gains that arise from the capitalisation of future income from the securitised assets that provide credit enhancement to positions in the securitisation.

                        0270

                        1.1.1.9.2. Cash flow hedge reserve

                        Point (a) of Article 33(1) CRR
                        The amount to be reported can be positive or negative. It shall be positive if cash flow hedges result in a loss (i.e. if it reduces accounting equity) and vice versa. Thus, the sign shall be contrary to the one used in accounting statements.
                        The amount shall be net of any tax charge to be expected at the moment of the calculation.

                        0280

                        1.1.1.9.3. Cumulative gains and losses due to changes in own credit risk on fair valued liabilities

                        Point (b) of Article 33(1) CRR
                        The amount to be reported can be positive or negative. It shall be positive if there is a loss due to changes in own credit risk (i.e. if it reduces accounting equity) and vice versa. Thus, the sign shall be contrary to the one used in accounting statements.
                        Unaudited profit shall not be included in this item.

                        0285

                        1.1.1.9.4. Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities

                        Point (c) of Article 33(1) and Article 33(2) CRR
                        The amount to be reported can be positive or negative. It shall be positive if there is a loss due to changes in own credit risk and vice versa. Thus, the sign shall be contrary to the one used in accounting statements.
                        Unaudited profit shall not be included in this item.

                        0290

                        1.1.1.9.5. (-) Value adjustments due to the requirements for prudent valuation

                        Articles 34 and 105 CRR
                        Adjustments to the fair value of exposures included in the trading book or non-trading book due to stricter standards for prudent valuation set in Article 105 CRR

                        0300

                        1.1.1.10. (-) Goodwill

                        Point (113) of Article 4(1), point (b) of Article 36(1) and Article 37 CRR

                        0310

                        1.1.1.10.1. (-) Goodwill accounted for as intangible asset

                        Point (113) of Article 4(1) and point (b) of Article 36(1) CRR
                        Goodwill has the same meaning as under the applicable accounting standard.
                        The amount to be reported here shall be the same as the amount that is reported in the balance sheet.

                        0320

                        1.1.1.10.2. (-) Goodwill included in the valuation of significant investments

                        Point (b) of Article 37 and Article 43 CRR

                        0330

                        1.1.1.10.3. Deferred tax liabilities associated to goodwill

                        Point (a) of Article 37 CRR
                        Amount of deferred tax liabilities that would be extinguished if the goodwill became impaired or was derecognised under the relevant accounting standard.

                        0335

                        1.1.1.10.4. Accounting revaluation of subsidiaries’ goodwill derived from the consolidation of subsidiaries attributable to third persons

                        Point (c) of Article 37 CRR
                        The amount of the accounting revaluation of the subsidiaries’ goodwill derived from the consolidation of subsidiaries attributable to persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One.

                        0340

                        1.1.1.11. (-) Other intangible assets

                        Point (115) of Article 4(1), point (b) of Article 36(1) and point (a) and (c) of Article 37 CRR
                        Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also according to the applicable accounting standard.

                        0350

                        1.1.1.11.1. (-) Other intangible assets before deduction of deferred tax liabilities

                        Point (115) of Article 4(1) and point (b) of Article 36(1) CRR
                        Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also according to the applicable accounting standard.
                        The amount to be reported here shall correspond to the amount reported in the balance sheet of intangible assets, other than goodwill.

                        0360

                        1.1.1.11.2. Deferred tax liabilities associated to other intangible assets

                        Point (a) of Article 37 CRR
                        Amount of deferred tax liabilities that would be extinguished if the intangibles assets, other than goodwill, became impaired or was derecognised under the relevant accounting standard.

                        0365

                        1.1.1.11.3. Accounting revaluation of subsidiaries’ other intangible assets derived from the consolidation of subsidiaries attributable to third persons

                        Point (c) of Article 37 CRR
                        The amount of the accounting revaluation of the subsidiaries’ intangibles assets other than goodwill derived from the consolidation of subsidiaries attributable to persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One.

                        0370

                        1.1.1.12. (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities

                        Point (c) of Article 36(1) and Article 38 CRR

                        0380

                        1.1.1.13. (-) IRB shortfall of credit risk adjustments to expected losses

                        Point (d) of Article 36(1), Articles 40, 158 and 159 CRR
                        The amount to be reported shall not be reduced by a rise in the level of deferred tax assets that rely on future profitability, or other additional tax effect, that could occur if provisions were to rise to the level of expected losses" (Article 40 CRR).

                        0390

                        1.1.1.14. (-)Defined benefit pension fund assets

                        Point (109) of Article 4(1), point (e) of Article 36(1) and Article 41 CRR

                        0400

                        1.1.1.14.1. (-)Defined benefit pension fund assets

                        Point (109) of Article 4(1) and point (e) of Article 36(1) CRR
                        Defined benefit pension fund assets are defined as ‘the assets of a defined pension fund or plan, as applicable, calculated after they have been reduced by the amount of obligations under the same fund or plan’.
                        The amount to be reported here shall correspond to the amount reported in the balance sheet (if reported separately).

                        0410

                        1.1.1.14.2. Deferred tax liabilities associated to defined benefit pension fund assets

                        Points (108) and (109) of Article 4(1) and point (a) of Article 41(1) CRR
                        Amount of deferred tax liabilities that would be extinguished if the defined benefit pension fund assets became impaired or were derecognised under the relevant accounting standard.

                        0420

                        1.1.1.14.3. Defined benefit pension fund assets which the institution has an unrestricted ability to use

                        Point (109) of Article 4(1) and point (b) of Article 41(1) CRR
                        This item shall only present any amount if there is a prior consent of the competent authority to reduce the amount of defined benefit pension fund assets to be deducted.
                        The assets included in this row shall receive a risk weight for credit risk requirements.

                        0430

                        1.1.1.15. (-) Reciprocal cross holdings in CET1 Capital

                        Point (122) of Article 4(1), point (g) of Article 36(1) and Article 44 CRR
                        Holdings in CET1 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where there is a reciprocal cross holding that the competent authority considers to have been designed to inflate artificially the own funds of the institution.
                        The amount to be reported shall be calculated on the basis of the gross long positions, and shall include Tier 1 own-fund insurance items.

                        0440

                        1.1.1.16. (-) Excess of deduction from AT1 items over AT1 Capital

                        Point (j) of Article 36(1) CRR
                        The amount to be reported is directly taken from CA1 item ‘Excess of deduction from AT1 items over AT1 Capital’. The amount has to be deducted from CET1.

                        0450

                        1.1.1.17. (-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1 250  % risk weight

                        Point (36) of Article 4(1), point (k)(i) of Article 36(1) and Articles 89 to 91 CRR
                        Qualifying holdings are defined as ‘direct or indirect holding in an undertaking which represents 10 % or more of the capital or of the voting rights or which makes it possible to exercise a significant influence over the management of that undertaking’.
                        According to point (k)(i) of Article 36(1) CRR qualifying holdings can, alternatively, be deducted from CET1 (using this item), or be subject to a risk weight of 1 250  %.

                        0460

                        1.1.1.18. (-) Securitisation positions which can alternatively be subject to a 1 250  % risk weight

                        Point (b) of Articles 244(1), point (b) of Article 245(1) and Article 253(1) CRR.
                        Securitisation positions, which are subject to a 1 250  % risk weight, but alternatively are allowed to be deducted from CET1 (point (k)(ii) of Article 36(1) CRR), shall be reported in this item.

                        0470

                        1.1.1.19. (-) Free deliveries which can alternatively be subject to a 1 250  % risk weight

                        Point (k)(iii) of Article 36(1) and Article 379(3) CRR
                        Free deliveries are subject to a 1 250  % risk weight after 5 days post second contractual payment or delivery leg until the extinction of the transaction, according to the own funds requirements for settlement risk. Alternatively, they are allowed to be deducted from CET1 (point (k)(iii) of Article 36(1) CRR). In the latter case, they shall be reported in this item.

                        0471

                        1.1.1.20. (-) Positions in a basket for which an institution cannot determine the risk weight under the IRB Approach, and can alternatively be subject to a 1 250  % risk weight

                        Point (k)(iv) of Articles 36(1) and Article 153(8) CRR
                        According to point (k)(iv) of Article 36(1) CRR, positions in a basket for which an institution cannot determine the risk weight under the IRB Approach can, alternatively, be deducted from CET1 (using this item), or subject to a risk weight of 1 250  %.

                        0472

                        1.1.1.21. (-) Equity exposures under an internal models approach which can alternatively be subject to a 1 250  % risk weight

                        Point (k)(v) of Article 36(1) and Article 155(4) CRR
                        According to point (k)(v) of Article 36(1) CRR, equity exposures under an internal models approach can, alternatively, be deducted from CET1 (using this item), or be subject to a risk weight of 1 250  %.

                        0480

                        1.1.1.22. (-) CET1 instruments of financial sector entities where the institution does not have a significant investment

                        Point (27) of Article 4(1), point (h) of Article 36(1), Articles 43 to 46, paragraphs 2 and 3 of Article 49 and Article 79 CRR
                        Part of holdings by the institution of instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution does not have a significant investment that has to be deducted from CET1.
                        See alternatives to deduction when consolidation is applied (paragraphs 2 and 3 of Article 49).

                        0490

                        1.1.1.23. (-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences

                        Point (c) of Article 36(1); Article 38 and point (a) of Article 48(1) CRR
                        Part of deferred tax assets that rely in future profitability and arise from temporary differences (net of the part of associated deferred tax liabilities allocated to deferred tax assets that arise from temporary differences), which according to point (b) of Article 38(5) CRR has to be deducted applying the 10 % threshold referred to in point (a) of Article 48(1) CRR.

                        0500

                        1.1.1.24. (-) CET1 instruments of financial sector entities where the institution has a significant investment

                        Point (27) of Article 4(1), point (i) of Article 36(1); Articles 43, 45, 47, point (b) of Article 48(2), paragraphs 1, 2 and 3 of Article 49 and Article 79 CRR
                        Part of holdings by the institution of CET1 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution has a significant investment that has to be deducted, applying the 10 % threshold referred to in point (b) of Article 48(1) CRR.
                        See alternatives to deduction when consolidation is applied (paragraphs 1, 2 and 3 of Article 49 CRR).

                        0510

                        1.1.1.25. (-) Amount exceeding the 17,65 % threshold

                        Article 48(2) CRR
                        Part of deferred tax assets that rely in future profitability and arise from temporary differences, and direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution has a significant investment that has to be deducted, applying the 17,65 % threshold in Article 48(2) CRR.

                        0511

                        1.1.1.25.1. (-) Amount exceeding the 17,65 % threshold related to CET1 instruments of financial sector entities where the institution has a significant investment

                        0512

                        1.1.1.25.2. (-) Amount exceeding the 17,65 % threshold related to deferred tax assets arising from temporary differences

                        0513

                        1.1.1.25 A (-) Insufficient coverage for non-performing exposures

                        Point (m) of Article 36(1) and Article 47c CRR

                        0514

                        1.1.1.25B (-) Minimum value commitment shortfalls

                        Point (n) of Article 36(1) and Article 132c(2) CRR

                        0515

                        1.1.1.25C (-) Other foreseeable tax charges

                        Point (l) of Article 36(1) CRR
                        Tax charges relating to CET1 items foreseeable at the moment of the calculation other than tax charges that have been considered already in any of the other rows reflecting CET1 items by reducing the amount of the CET1 item in question.

                        0520

                        1.1.1.26. Other transitional adjustments to CET1 Capital

                        Articles 469 to 478 and 481 CRR
                        Adjustments to deductions due to transitional provisions. The amount to be reported is directly obtained from CA5.

                        0524

                        1.1.1.27. (-) Additional deductions of CET1 Capital due to Article 3 CRR

                        Article 3 CRR

                        0529

                        1.1.1.28. CET1 capital elements or deductions – other

                        This row is intended to provide flexibility solely for reporting purposes. It shall only be populated in the rare cases that there is no final decision on the reporting of specific capital items/deductions in the current CA1 template. As a consequence, this row shall only be populated if a CET1 capital element or a deduction from a CET1 element cannot be assigned to one of the rows 020 to 524.
                        This row shall not be used to assign capital items/deductions which are not covered by CRR into the calculation of solvency ratios (e.g. an assignment of national capital items/deductions which are outside the scope of the CRR).

                        0530

                        1.1.2. ADDITIONAL TIER 1 CAPITAL

                        Article 61 CRR

                        0540

                        1.1.2.1. Capital instruments eligible as AT1 Capital

                        Point (a) of Article 51, Articles 52, 53 and 54, point (a) of Article 56 and Article 57 CRR

                        0551

                        1.1.2.1.1. Fully paid up, directly issued capital instruments

                        Point (a) of Article 51 and Articles 52, 53 and 54 CRR
                        The amount to be reported shall not include the share premium related to the instruments

                        0560

                        1.1.2.1.2 (*) Memorandum item: Capital instruments not eligible

                        Points (c), (e) and (f) of Article 52(1) CRR
                        Conditions in those points reflect different situations of the capital which are reversible, and thus the amount reported here can be eligible in subsequent periods.
                        The amount to be reported shall not include the share premium related to the instruments

                        0571

                        1.1.2.1.3. Share premium

                        Point (b) of Article 51 CRR
                        Share premium has the same meaning as under the applicable accounting standard.
                        The amount to be reported in this item shall be the part related to the ‘fully paid up and directly issued capital instruments’.

                        0580

                        1.1.2.1.4. (-) Own AT1 instruments

                        Point (b) of Article 52(1), point (a) of Article 56 and Article 57 CRR
                        Own AT1 instruments held by the reporting institution or group at the reporting date. Subject to exceptions in Article 57 CRR.
                        Holdings on shares included as ‘Capital instruments not eligible’ shall not be reported in this row.
                        The amount to be reported shall include the share premium related to the own shares.
                        Items 1.1.2.1.4 to 1.1.2.1.4.3 do not include actual or contingent obligations to purchase own CET1 instruments. Actual or contingent obligations to purchase own AT1 instruments are reported separately in item 1.1.2.1.5.

                        0590

                        1.1.2.1.4.1. (-) Direct holdings of AT1 instruments

                        Point (144) of Article 4(1), point (b) of Article 52(1), point (a) of Article 56 and Article 57 CRR
                        Additional Tier 1 instruments included in item 1.1.2.1.1 held by institutions of the consolidated group.

                        0620

                        1.1.2.1.4.2. (-) Indirect holdings of AT1 instruments

                        Point (b)(ii) of Article 52(1), point (a) of Article 56 and Article 57 CRR

                        0621

                        1.1.2.1.4.3. (-) Synthetic holdings of AT1 instruments

                        Point (126) of Article 4(1), point (b) of Article 52(1), point (a) of Article 56 and Article 57 CRR

                        0622

                        1.1.2.1.5. (-) Actual or contingent obligations to purchase own AT1 instruments

                        Point (a) of Article 56 and Article 57 CRR
                        According to point (a) of Article 56 CRR, ‘own Additional Tier 1 instruments that an institution could be obliged to purchase as a result of existing contractual obligations’ shall be deducted.

                        0660

                        1.1.2.2. Transitional adjustments due to grandfathered AT1 Capital instruments

                        Paragraphs 4 and 5 of Article 483, Articles 484 to 487, Articles 489 and 491 CRR
                        Amount of capital instruments transitionally grandfathered as AT1. The amount to be reported is directly obtained from CA5.

                        0670

                        1.1.2.3. Instruments issued by subsidiaries that are given recognition in AT1 Capital

                        Articles 83, 85 and 86 CRR
                        Sum of all the amounts of qualifying T1 capital of subsidiaries that is included in consolidated AT1.
                        Qualifying AT1 capital issued by a special purpose entity (Article 83 CRR) shall be included.

                        0680

                        1.1.2.4. Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries

                        Article 480 CRR
                        Adjustments to the qualifying T1 capital included in consolidated AT1 capital due to transitional provisions. This item is obtained directly from CA5.

                        0690

                        1.1.2.5. (-) Reciprocal cross holdings in AT1 Capital

                        Point (122) of Article 4(1), point (b) of Article 56 and Article 58 CRR
                        Holdings in AT1 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where there is a reciprocal cross holding that the competent authority considers to have been designed to inflate artificially the own funds of the institution.
                        The amount to be reported shall be calculated on the basis of the gross long positions, and shall include Additional Tier 1 own-fund insurance items.

                        0700

                        1.1.2.6. (-) AT1 instruments of financial sector entities where the institution does not have a significant investment

                        Point (27) of Article 4(1), point (c) of Article 56; Articles 59, 60 and 79 CRR
                        Part of holdings by the institution of instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution does not have a significant investment that has to be deducted from AT1.

                        0710

                        1.1.2.7. (-) AT1 instruments of financial sector entities where the institution has a significant investment

                        Point (27) of Article 4(1), point (d) of Article 56, Articles 59 and 79 CRR
                        Holdings by the institution of AT1 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution has a significant investment are completely deducted

                        0720

                        1.1.2.8. (-) Excess of deduction from T2 items over T2 Capital

                        Point (e) of Article 56 CRR
                        The amount to be reported is directly taken from CA1 item “Excess of deduction from T2 items over T2 Capital (deducted in AT1).

                        0730

                        1.1.2.9. Other transitional adjustments to AT1 Capital

                        Articles 472, 473a, 474, 475, 478 and 481 CRR
                        Adjustments due to transitional provisions. The amount to be reported is directly obtained from CA5.

                        0740

                        1.1.2.10. Excess of deduction from AT1 items over AT1 Capital (deducted in CET1)

                        Point (j) of Article 36(1) CRR
                        Additional Tier 1 cannot be negative, but it is possible that AT1 deductions are greater than AT1 Capital plus related share premium. When this happens, AT1 has to be equal to zero, and the excess of AT1 deductions has to be deducted from CET1.
                        With this item, it is achieved that the sum of items 1.1.2.1 to 1.1.2.12 is never lower than zero. Where this item shows a positive figure, item 1.1.1.16 shall be the inverse of that figure.

                        0744

                        1.1.2.11. (-) Additional deductions of AT1 Capital due to Article 3 CRR

                        Article 3 CRR

                        0748

                        1.1.2.12. AT1 capital elements or deductions – other

                        This row is intended to provide flexibility solely for reporting purposes. It shall only be populated in the rare cases that there is no final decision on the reporting of specific capital items/deductions in the current CA1 template. As a consequence, this row shall only be populated if an AT1 capital element or a deduction from an AT1 element cannot be assigned to one of the rows 530 to 744.
                        This row shall not be used to assign capital items/deductions which are not covered by CRR into the calculation of solvency ratios (e.g. an assignment of national capital items/deductions which are outside the scope CRR).

                        0750

                        1.2. TIER 2 CAPITAL

                        Article 71 CRR

                        0760

                        1.2.1. Capital instruments eligible as T2 Capital

                        Point (a) of Article 62, Articles 63 to 65, point (a) of Article 66 and Article 67 CRR

                        0771

                        1.2.1.1. Fully paid up, directly issued capital instruments

                        Point (a) of Article 62, Articles 63 and 65 CRR
                        The amount to be reported shall not include the share premium related to the instruments.
                        The capital instruments may consist of equity or liabilities, including subordinated loans that fulfil the eligibility criteria.

                        0780

                        1.2.1.2 (*) Memorandum item: Capital instruments not eligible

                        Points (c), (e) and (f) of Article 63 and Article 64 CRR
                        Conditions in those points reflect different situations of the capital which are reversible, and thus the amount reported here can be eligible in subsequent periods.
                        The amount to be reported shall not include the share premium related to the instruments.
                        The capital instruments may consist of equity or liabilities, including subordinated loans.

                        0791

                        1.2.1.3. Share premium

                        Point (b) of Article 62 and Article 65 CRR
                        Share premium has the same meaning as under the applicable accounting standard.
                        The amount to be reported in this item shall be the part related to the ‘fully paid up and directly issued capital instruments’.

                        0800

                        1.2.1.4. (-) Own T2 instruments

                        Point (b)(i) of Article 63, point (a) of Article 66, and Article 67 CRR
                        Own T2 instruments held by the reporting institution or group at the reporting date. Subject to exceptions in Article 67 CRR.
                        Holdings on shares included as ‘Capital instruments not eligible’ shall not be reported in this row.
                        The amount to be reported shall include the share premium related to the own shares.
                        Items 1.2.1.4 to 1.2.1.4.3 do not include actual or contingent obligations to purchase own T2 instruments. Actual or contingent obligations to purchase own T2 instruments are reported separately in item 1.2.1.5.

                        0810

                        1.2.1.4.1. (-) Direct holdings of T2 instruments

                        Point (b) of Article 63, point (a) of Article 66 and Article 67 CRR
                        Tier 2 instruments included in item 1.2.1.1 held by institutions of the consolidated group.

                        0840

                        1.2.1.4.2. (-) Indirect holdings of T2 instruments

                        Point (114) of Article 4(1), point (b) of Article 63, point (a) of Article 66 and Article 67 CRR

                        0841

                        1.2.1.4.3. (-) Synthetic holdings of T2 instruments

                        Point (126) of Article 4(1), point (b) of Article 63, point (a) of Article 66 and Article 67 CRR

                        0842

                        1.2.1.5. (-) Actual or contingent obligations to purchase own T2 instruments

                        Point (a) of Article 66 and Article 67 CRR
                        According to point (a) of Article 66 CRR, ‘own Tier 2 instruments that an institution could be obliged to purchase as a result of existing contractual obligations’ shall be deducted.

                        0880

                        1.2.2. Transitional adjustments due to grandfathered T2 Capital instruments

                        Paragraphs 6 and 7 of Article 483, Articles 484, 486, 488, 490 and 491 CRR
                        Amount of capital instruments transitionally grandfathered as T2. The amount to be reported is directly obtained from CA5.

                        0890

                        1.2.3. Instruments issued by subsidiaries that are given recognition in T2 Capital

                        Articles 83, 87 and 88 CRR
                        Sum of all the amounts of qualifying own funds of subsidiaries that is included in consolidated T2.
                        Qualifying Tier 2 capital issued by a special purpose entity (Article 83 CRR) shall be included.

                        0900

                        1.2.4. Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries

                        Article 480 CRR
                        Adjustments to the qualifying own funds included in consolidated T2 capital due to transitional provisions. This item is obtained directly from CA5.

                        0910

                        1.2.5. IRB Excess of provisions over expected losses eligible

                        Point (d) of Article 62 CRR
                        For institutions calculating risk-weighted exposure amounts in accordance with IRB Approach, this item shall contain the positive amounts resulting from comparing the provisions and expected losses which are eligible as T2 capital.

                        0920

                        1.2.6. SA General credit risk adjustments

                        Point (c) of Article 62 CRR
                        For institutions calculating risk-weighted exposure amounts in accordance with standard approach, this item shall contain the general credit risk adjustments eligible as T2 capital.

                        0930

                        1.2.7. (-) Reciprocal cross holdings in T2 Capital

                        Point (122) of Article 4(1), point (b) of Article 66 and Article 68 CRR
                        Holdings in T2 instruments of financial sector entities (as defined in Article 4(1)(27) CRR) where there is a reciprocal cross holding that the competent authority considers to have been designed to inflate the own funds of the institution artificially.
                        The amount to be reported shall be calculated on the basis of the gross long positions, and shall include Tier 2 and Tier 3 own-fund insurance items.

                        0940

                        1.2.8. (-) T2 instruments of financial sector entities where the institution does not have a significant investment

                        Point (27) of Article 4(1), point (c) of Article 66, Articles 68 to 70 and Article 79 CRR
                        Part of holdings by the institution of instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution does not have a significant investment that has to be deducted from T2.

                        0950

                        1.2.9. (-) T2 instruments of financial sector entities where the institution has a significant investment

                        Point (27) of Article 4(1), point (d) of Article 66, Articles 68, 69 and Article 79 CRR
                        Holdings by the institution of T2 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution has a significant investment shall be completely deducted.

                        0955

                        1.2.9 A (-) Excess of deductions from eligible liabilities over eligible liabilities

                        Article 66 (e) CRR.

                        0960

                        1.2.10. Other transitional adjustments to T2 Capital

                        Articles 472, 473a, 476, 477, 478 and 481 CRR
                        Adjustments due to transitional provisions. The amount to be reported shall be directly obtained from CA5.

                        0970

                        1.2.11. Excess of deduction from T2 items over T2 Capital (deducted in AT1)

                        Point (e) of Article 56 CRR
                        Tier 2 cannot be negative, but it is possible that T2 deductions are greater than T2 Capital plus related share premium. When this happens, T2 shall be equal to zero, and the excess of T2 deductions shall be deducted from AT1.
                        With this item, the sum of items 1.2.1 to 1.2.13 is never lower than zero. Where this item shows a positive figure, item 1.1.2.8 shall be the inverse of that figure.

                        0974

                        1.2.12. (-) Additional deductions of T2 Capital due to Article 3 CRR

                        Article 3 CRR

                        0978

                        1.2.13. T2 capital elements or deductions – other

                        This row provides flexibility solely for reporting purposes. It shall only be populated in the rare cases that there is no final decision on the reporting of specific capital items/deductions in the current CA1 template. As a consequence, this row shall only be populated if a T2 capital element or a deduction from a T2 element cannot be assigned to one of the rows 750 to 974.
                        This row shall not be used to assign capital items/deductions which are not covered by CRR into the calculation of solvency ratios (e.g. an assignment of national capital items/deductions which are outside the scope CRR).

                  1.3.   C 02.00 – OWN FUNDS REQUIREMENTS (CA2)
            1.3.1.   Instructions concerning specific positions

                        Row

                        Legal references and instructions

                        0010

                        1. TOTAL RISK EXPOSURE AMOUNT

                        Article 92(3) and Articles 95, 96 and 98 CRR

                        0020

                        1* Of which: Investment firms under Article 95 paragraph 2 and Article 98 CRR

                        For investment firms under Article 95(2) and Article 98 CRR

                        0030

                        1** Of which: Investment firms under Article 96 paragraph 2 and Article 97 CRR

                        For investment firms under Article 96(2) and Article 97 CRR

                        0040

                        1.1. RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES

                        Points (a) and (f) of Article 92(3) CRR

                        0050

                        1.1.1. Standardised Approach (SA)

                        CR SA and SEC SA templates at the level of total exposures

                        0051

                        1.1.1* Of which: Additional stricter prudential requirements based on Article 124 CRR

                        Institutions shall report the additional risk exposure amounts needed to comply with the stricter prudential requirements as communicated to the institutions after having been consulted with EBA, in accordance with paragraphs 2 and 5 of Article 124CRR.

                        0060

                        1.1.1.1. SA exposure classes excluding securitisations positions

                        CR SA template at the level of total exposures. The SA exposure classes are those mentioned in Article 112 CRR, excluding securitisation positions.

                        0070

                        1.1.1.1.01. Central governments or central banks

                        See CR SA template

                        0080

                        1.1.1.1.02. Regional governments or local authorities

                        See CR SA template

                        0090

                        1.1.1.1.03. Public sector entities

                        See CR SA template

                        0100

                        1.1.1.1.04. Multilateral Development Banks

                        See CR SA template

                        0110

                        1.1.1.1.05. International Organisations

                        See CR SA template

                        0120

                        1.1.1.1.06. Institutions

                        See CR SA template

                        0130

                        1.1.1.1.07. Corporates

                        See CR SA template

                        0140

                        1.1.1.1.08. Retail

                        See CR SA template

                        0150

                        1.1.1.1.09. Secured by mortgages on immovable property

                        See CR SA template

                        0160

                        1.1.1.1.10. Exposures in default

                        See CR SA template

                        0170

                        1.1.1.1.11. Items associated with particular high risk

                        See CR SA template

                        0180

                        1.1.1.1.12. Covered bonds

                        See CR SA template

                        0190

                        1.1.1.1.13. Claims on institutions and corporate with a short-term credit assessment

                        See CR SA template

                        0200

                        1.1.1.1.14. Collective investments undertakings (CIU)

                        See CR SA template

                        0210

                        1.1.1.1.15. Equity

                        See CR SA template

                        0211

                        1.1.1.1.16. Other items

                        See CR SA template

                        0240

                        1.1.2. Internal ratings based Approach (IRB)

                        0241

                        1.1.2* Of which: Additional stricter prudential requirements based on Article 164 CRR

                        Institutions shall report the additional risk exposure amounts needed to comply with the stricter prudential requirements as communicated to the institutions after having been notified to EBA, in accordance with paragraphs 5 and 7 of Article 164 CRR.

                        0242

                        1.1.2** Of which: Additional stricter prudential requirements based on Article 124 CRR

                        Institutions shall report the additional risk exposure amounts needed to comply with the stricter prudential requirements set by the competent authorities after having consulted EBA, as laid down in paragraphs 2 and 5 of Article 124 CRR and which are related to limits on the eligible market value of the collateral as laid down in point (d) of Article 125(2) and point (d) of Article 126(2) CRR.

                        0250

                        1.1.2.1. IRB Approaches when neither own estimates of LGD nor Conversion Factors are used

                        CR IRB template at the level of total exposures (when own estimates of LGD or CCF are not used)

                        0260

                        1.1.2.1.01. Central governments and central banks

                        See CR IRB template

                        0270

                        1.1.2.1.02. Institutions

                        See CR IRB template

                        0280

                        1.1.2.1.03. Corporates – SME

                        See CR IRB template

                        0290

                        1.1.2.1.04. Corporates – Specialised Lending

                        See CR IRB template

                        0300

                        1.1.2.1.05. Corporates – Other

                        See CR IRB template

                        0310

                        1.1.2.2. IRB Approaches when own estimates of LGD and/or Conversion Factor are used

                        CR IRB template at the level of total exposures (when own estimates of LGD and/or CCF are used)

                        0320

                        1.1.2.2.01. Central governments and central banks

                        See CR IRB template

                        0330

                        1.1.2.2.02. Institutions

                        See CR IRB template

                        0340

                        1.1.2.2.03. Corporates – SME

                        See CR IRB template

                        0350

                        1.1.2.2.04. Corporates – Specialised Lending

                        See CR IRB template

                        0360

                        1.1.2.2.05. Corporates – Other

                        See CR IRB template

                        0370

                        1.1.2.2.06. Retail – secure by real estate SME

                        See CR IRB template

                        0380

                        1.1.2.2.07. Retail – secure by real estate non-SME

                        See CR IRB template

                        0390

                        1.1.2.2.08. Retail – Qualifying revolving

                        See CR IRB template

                        0400

                        1.1.2.2.09. Retail – Other SME

                        See CR IRB template

                        0410

                        1.1.2.2.10. Retail – Other non-SME

                        See CR IRB template

                        0420

                        1.1.2.3. Equity IRB

                        See CR EQU IRB template

                        0450

                        1.1.2.5. Other non credit-obligation assets

                        The amount to be reported is the risk weighted exposure amount as calculated in accordance with Article 156 CRR.

                        0460

                        1.1.3. Risk exposure amount for contributions to the default fund of a CCP

                        Articles 307, 308 and 309 CRR

                        0470

                        1.1.4 Securitisation positions

                        See CR SEC template

                        0490

                        1.2. TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY

                        Point (c)(ii) of Article 92(3) and point (b) of Article 92(4) CRR

                        0500

                        1.2.1. Settlement/delivery risk in the non-Trading book

                        See CR SETT template

                        0510

                        1.2.2. Settlement/delivery risk in the Trading book

                        See CR SETT template

                        0520

                        1.3. TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS

                        Points (b)(i), (c)(i) and (c)(iii) of Article 92(3) and point (b) of Article 92(4) CRR

                        0530

                        1.3.1. Risk exposure amount for position, foreign exchange and commodities risks under Standardised Approaches (SA)

                        0540

                        1.3.1.1. Traded debt instruments

                        MKR SA TDI template at the level of total currencies.

                        0550

                        1.3.1.2. Equity

                        MKR SA EQU template at the level of total national markets.

                        0555

                        1.3.1.3. Particular approach for position risk in CIUs

                        Article 348(1), point (c) of Article 350(3) and point (a) of Article 364(2) CRR
                        Total risk exposure amount for positions in CIUs if capital requirements are calculated in accordance with Article 348(1) CRR either immediately or as a consequence of the cap laid down in point (c) of Article 350(3) CRR. CRR does not explicitly assign those positions to either the interest rate risk or the equity risk.
                        Where the particular approach laid down in the first sentence of Article 348(1) CRR is applied, the amount to be reported shall be 32 % of the net position of the CIU exposure in question, multiplied by 12,5.
                        Where the particular approach laid down in the second sentence of Article 348(1) CRR is applied, the amount to be reported shall be the lower of 32 % of the net position of the relevant CIU exposure and the difference between 40 % of this net position and the own funds requirements that arise from the foreign exchange risk associated with this CIU exposure, multiplied by 12,5 respectively.

                        0556

                        1.3.1.3.* Memo item: CIUs exclusively invested in traded debt instruments

                        Total risk exposure amount for positions in CIUs if the CIU is invested exclusively in instruments subject to interest rate risk.

                        0557

                        1.3.1.3.** CIUs invested exclusively in equity instruments or in mixed instruments

                        Total risk exposure amount for positions in CIUs if the CIU is invested either exclusively in instruments subject to equity risk or in mixed instruments or if the constituents of the CIU are unknown.

                        0560

                        1.3.1.4. Foreign Exchange

                        See MKR SA FX template

                        0570

                        1.3.1.5. Commodities

                        See MKR SA COM template

                        0580

                        1.3.2. Risk exposure amount for positions, foreign exchange and commodity risks under internal models (IM)

                        See MKR IM template

                        0590

                        1.4. TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR)

                        Point (e) of Article 92(3) and point (b) of Article 92(4) CRR
                        For investment firms under Articles 95(2) and 96(2) and Article 98 CRR, this element shall be zero.

                        0600

                        1.4.1. OpR Basic Indicator approach (BIA)

                        See OPR template

                        0610

                        1.4.2. OpR Standardised (TSA)/Alternative Standardised (ASA) approaches

                        See OPR template

                        0620

                        1.4.3. OpR Advanced measurement approaches (AMA)

                        See OPR template

                        0630

                        1.5. ADDITIONAL RISK EXPOSURE AMOUNT DUE TO FIXED OVERHEADS

                        Articles 95(2) and 96(2), Article 97 and point (a) of Article 98(1) CRR
                        Only for investment firms under Article 95(2), Article 96(2) and Article 98 CRR. See also Article 97 CRR.
                        Investment firms under Article 96 CRR shall report the amount referred to in Article 97 multiplied by 12.5.
                        Investment firms under Article 95 CRR shall report as follows:

                                    —

                                    Where the amount referred to in point (a) of Article 95(2) CRR is greater than the amount referred to in point (b) of Article 95(2) CRR, the amount to be reported is zero.

                                    —

                                    Where the amount referred to in point (b) of Article 95(2) CRR is greater than the amount referred to in point (a) of Article 95(2) CRR, the amount to be reported is the result of subtracting the latter amount from the former.

                        0640

                        1.6. TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT

                        Point (d) of Article 92(3) CRR
                        See CVA template.

                        0650

                        1.6.1. Advanced method

                        Own funds requirements for credit valuation adjustment risk in accordance with Article 383 CRR.
                        See CVA template.

                        0660

                        1.6.2. Standardised method

                        Own funds requirements for credit valuation adjustment risk in accordance with Article 384 CRR.
                        See CVA template.

                        0670

                        1.6.3. Based on OEM

                        Own funds requirements for credit valuation adjustment risk in accordance with Article 385 CRR.
                        See CVA template.

                        0680

                        1.7. TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK

                        Point (b)(ii) of Article 92(3) and Articles 395 to 401 CRR

                        0690

                        1.8. OTHER RISK EXPOSURE AMOUNTS

                        Articles 3, 458 and 459 CRR and risk exposure amounts which cannot be assigned to one of the items from 1.1 to 1.7.
                        Institutions shall report the amounts needed to comply with the following:
                        Stricter prudential requirements imposed by the Commission, in accordance with Articles 458 and 459 CRR.
                        Additional risk exposure amounts due to Article 3 CRR.
                        This item does not have a link to a details template.

                        0710

                        1.8.2. Of which: Additional stricter prudential requirements based on Article 458 CRR

                        Article 458 CRR

                        0720

                        1.8.2* Of which: requirements for large exposures

                        Article 458 CRR

                        0730

                        1.8.2** Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property

                        Article 458 CRR

                        0740

                        1.8.2*** Of which: due to intra financial sector exposures

                        Article 458 CRR

                        0750

                        1.8.3. Of which: Additional stricter prudential requirements based on Article 459 CRR

                        Article 459 CRR

                        0760

                        1.8.4. Of which: Additional risk exposure amount due to Article 3 CRR

                        Article 3 CRR
                        The additional risk exposure amount has to be reported. It shall only include the additional amounts (e.g. if an exposure of 100 has a risk-weight of 20 % and the institutions applies a risk weight of 50 % based on Article 3 CRR, the amount to be reported is 30).

                  1.4.   C 03.00 – CAPITAL RATIOS AND CAPITAL LEVELS (CA3)
            1.4.1.   Instructions concerning specific positions

                        Rows

                        0010

                        1 CET1 Capital ratio

                        Point (a) of Article 92(2) CRR
                        The CET1 capital ratio is the CET1 capital of the institution expressed as a percentage of the total risk exposure amount.

                        0020

                        2 Surplus(+)/Deficit(-) of CET1 capital

                        This item shows, in absolute figures, the amount of CET1 capital surplus or deficit relating to the requirement set in point (a) of Article 92(1) CRR (4,5 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio.

                        0030

                        3 T1 Capital ratio

                        Point (b) of Article 92(2) CRR
                        The T1 capital ratio is the T1 capital of the institution expressed as a percentage of the total risk exposure amount.

                        0040

                        4 Surplus(+)/Deficit(-) of T1 capital

                        This item shows, in absolute figures, the amount of T1 capital surplus or deficit relating to the requirement set in point (b) of Article 92(1) CRR (6 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio.

                        0050

                        5 Total capital ratio

                        Point (c) of Article 92(2) CRR
                        The total capital ratio is the own funds of the institution expressed as a percentage of the total risk exposure amount.

                        0060

                        6 Surplus(+)/Deficit(-) of total capital

                        This item shows, in absolute figures, the amount of own funds surplus or deficit relating to the requirement set in point (c) of Article 92(1) CRR (8 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio.

                        0130

                        13 Total SREP capital requirement (TSCR) ratio

                        The sum of (i) and (ii) as follows:

                                    (i)

                                    the total capital ratio (8 %) as specified in point (c) of Article 92(1) CRR;

                                    (ii)

                                    the additional own funds requirements (Pillar 2 Requirements – P2R) as referred to in point (a) of Article 104(1) CRD, presented as ratio. They shall be determined in accordance with the criteria specified in the EBA Guidelines on common procedures and methodologies for the supervisory review and evaluation process and supervisory stress testing (EBA SREP GL).

                              This item shall reflect the total SREP capital requirement (TSCR) ratio as communicated to the institution by the competent authority. The TSCR is defined in Section 7.4 and 7.5 of the EBA SREP GL.
                        Where no additional own funds requirements were communicated by the competent authority, only point (i) shall be reported.

                        0140

                        13* TSCR: to be made up of CET1 capital

                        The sum of (i) and (ii) as follows:

                                    (i)

                                    the CET1 capital ratio (4,5 %) as per point (a) of Article 92(1) CRR;

                                    (ii)

                                    the part of the P2R ratio, referred to in point (ii) of row 0130, which is required by the competent authority to be held in the form of CET1 capital.

                              Where no additional own funds requirements, to be held in the form of CET1 capital, were communicated by the competent authority, only point (i) shall be reported.

                        0150

                        13** TSCR: to be made up of Tier 1 capital

                        The sum of (i) and (ii) as follows:

                                    (i)

                                    the Tier 1 capital ratio (6 %) as per point (b) of Article 92(1) CRR;

                                    (ii)

                                    the part of P2R ratio, referred to in point (ii) of row 0130, which is required by the competent authority to be held in the form of Tier 1 capital.

                              Where no additional own funds requirements, to be held in the form of Tier 1 capital, were communicated by the competent authority, then only point (i) shall be reported.

                        0160

                        14 Overall capital requirement (OCR) ratio

                        The sum of (i) and (ii) as follows:

                                    (i)

                                    the TSCR ratio referred to in row 0130;

                                    (ii)

                                    to the extent it is legally applicable, the combined buffer requirement ratio referred to in point (6) of Article 128 CRD.

                              This item shall reflect the Overall capital requirement (OCR) ratio as defined in Section 7.5 of the EBA SREP GL.
                        Where no buffer requirement is applicable, only point (i) shall be reported.

                        0170

                        14* OCR: to be made up of CET1 capital

                        The sum of (i) and (ii) as follows:

                                    (i)

                                    the TSCR ratio to be made up of CET1 capital referred to in row 0140;

                                    (ii)

                                    to the extent it is legally applicable, the combined buffer requirement ratio referred to in point (6) of Article 128 CRD.

                              Where no buffer requirement is applicable, only point (i) shall be reported.

                        0180

                        14** OCR: to be made up of Tier 1 capital

                        The sum of (i) and (ii) as follows:

                                    (i)

                                    the TSCR ratio to be made up of Tier 1 capital referred to in row 0150;

                                    (ii)

                                    to the extent it is legally applicable, the combined buffer requirement ratio referred to in point (6) of Article 128 CRD.

                              Where no buffer requirement is applicable, only point (i) shall be reported.

                        0190

                        15 Overall capital requirement (OCR) and Pillar 2 Guidance (P2G) ratio

                        The sum of (i) and (ii) as follows:

                                    (i)

                                    the OCR ratio referred to in row 160;

                                    (ii)

                                    where applicable, the guidance on additional own funds communicated by the competent authority (Pillar 2 Guidance – P2G) as referred to in Article 104b(3) CRD, presented as ratio. They shall be defined in accordance with section 7.7.1 of the EBA SREP GL. P2G shall be included only if communicated to the institution by the competent authority.

                              Where no P2G is communicated by the competent authority, only point (i) shall be reported.

                        0200

                        15* OCR and P2G: to be made up of CET1 capital

                        The sum of (i) and (ii) as follows:

                                    (i)

                                    the OCR ratio to be made up of CET1 capital referred to in row 0170;

                                    (ii)

                                    where applicable, the part of P2G, referred to in point (ii) in row 0190, which is required by the competent authority to be held in the form of CET1 capital. P2G shall be included only if communicated to the institution by the competent authority.

                              Where no P2G is communicated by the competent authority, only point (i) shall be reported.

                        0210

                        15** OCR and P2G: to be made up of Tier 1 capital

                        The sum of (i) and (ii) as follows:

                                    (i)

                                    the OCR ratio to be made up of Tier 1 capital referred to in row 0180;

                                    (ii)

                                    where applicable, the part of P2G, referred to in point (ii) in row 0190, which is required by the competent authority to be held in the form of Tier 1 capital. P2G shall be included only if communicated to the institution by the competent authority.

                              Where no P2G is communicated by the competent authority, only point (i) shall be reported.

                        0220

                           Surplus(+)/Deficit(-) of CET1 capital considering the requirements of Article 92 CRR and 104a CRD

                        This item shows, in absolute figures, the amount of CET1 capital surplus or defi-cit relating to the requirements set in point (a) of Article 92(1) CRR (4,5 %) and Article 104a CRD, to the extent that the requirement of Article 104a CRD has to be met with CET1 capital. Where an institution has to use its CET1 to meet its requirements of Article 92(1) point (b) and/or (c) CRR and/or Article 104a CRD beyond the extent to which the latter has to be met with CET1 capital, the reported surplus or deficit shall take this into account.
                        This amount reflects the CET1 capital available to meet the combined buffer requirement and other requirements.

                        0300

                           CET1 Capital ratio without application of the transitional provisions on IFRS 9

                        Point (a) of Article 92(2) CRR, Article 473a(8) CRR

                        0310

                           T1 Capital ratio without application of the transitional provisions on IFRS 9

                        Point (b) of Article 92(2) CRR, Article 473a(8) CRR

                        0320

                           Total capital ratio without application of the transitional provisions on IFRS 9

                        Point (c) of Article 92(2) CRR, Article 473a(8) CRR

                  1.5.   C 04.00 – MEMORANDUM ITEMS (CA4)
            1.5.1.   Instructions concerning specific positions

                        Rows

                        0010

                        1. Total deferred tax assets

                        The amount reported in this item shall be equal to the amount reported in the most recent verified/audited accounting balance sheet.

                        0020

                        1.1. Deferred tax assets that do not rely on future profitability

                        Article 39(2) CRR
                        Deferred tax assets that were created before 23 November 2016 and do not rely on future profitability, and thus are subject to the application of a risk weight.

                        0030

                        1.2. Deferred tax assets that rely on future profitability and do not arise from temporary differences

                        Point (c) of Article 36(1) and Article 38 CRR
                        Deferred tax assets that rely on future profitability, but do not arise from temporary differences, and thus are not subject to any threshold (i.e. are completely deducted from CET1).

                        0040

                        1.3. Deferred tax assets that rely on future profitability and arise from temporary differences

                        Point (c) of Article 36(1); Article 38 and point (a) of Article 48(1) CRR
                        Deferred tax assets that rely on future profitability and arise from temporary differences, and thus, their deduction from CET1 is subject to 10 % and 17,65 % thresholds in Article 48 CRR.

                        0050

                        2. Total deferred tax liabilities

                        The amount reported in this item shall be equal to the amount reported in the latest verified/audited accounting balance sheet.

                        0060

                        2.1. Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability

                        Paragraphs 3 and 4 of Article 38 CRR
                        Deferred tax liabilities for which conditions in paragraphs 3 and 4 of Article 38 CRR are not met. Hence, this item shall include the deferred tax liabilities that reduce the amount of goodwill, other intangible assets or defined benefit pension fund assets required to be deducted, which are reported, respectively, in CA1 items 1.1.1.10.3, 1.1.1.11.2 and 1.1.1.14.2.

                        0070

                        2.2. Deferred tax liabilities deductible from deferred tax assets that rely on future profitability

                        Article 38 CRR

                        0080

                        2.2.1. Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and do not arise from temporary differences

                        Paragraphs 3, 4 and 5 of Article 38 CRR
                        Deferred tax liabilities which may reduce the amount of deferred tax assets that rely on future profitability, in accordance with paragraphs 3 and 4 of Article 38 CRR, and are not allocated to deferred tax assets that rely on future profitability and arise from temporary differences, as laid down in Article 38(5) CRR

                        0090

                        2.2.2. Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences

                        Paragraphs 3, 4 and 5 of Article 38 CRR
                        Deferred tax liabilities which may reduce the amount of deferred tax assets that rely on future profitability, in accordance with paragraphs 3 and 4 of Article 38 CRR, and are allocated to deferred tax assets that rely on future profitability and arise from temporary differences, as laid down in Article 38(5) CRR

                        0093

                        2A Tax overpayments and tax loss carry backs

                        Article 39(1) CRR
                        The amount of tax overpayments and tax loss carry backs which is not deducted from own funds in accordance with Article 39(1) CRR; the amount reported shall be the amount before the application of risk weights.

                        0096

                        2B Deferred Tax Assets subject to a risk weight of 250 %

                        Article 48(4) CRR
                        The amount of deferred tax assets that are dependent on future profitability and arise from temporary differences that are not deducted pursuant to Article 48(1) CRR, but subject to a risk weight of 250 % in accordance with Article 48(4) CRR, taking into account the effect of Article 470, Article 478(2) and point (a) of Article 473a(7) CRR. The amount reported shall be the amount of DTAs before the application of the risk weight.

                        0097

                        2C Deferred Tax Assets subject to a risk weight of 0 %

                        Point (d) of Article 469(1), Article 470, Article 472(5) and Article 478 CRR
                        The amount of deferred tax assets that are dependent on future profitability and arise from temporary differences that are not deducted pursuant to point (d) of Article 469(1), Article 470 CRR, Article 478(2) and point a of Article 473a(7) CRR, but subject to a risk weight of 0 % in accordance with Article 472(5) CRR. The amount reported shall be the amount of DTAs before the application of the risk weight.

                        0901

                        2W Exception from deduction of intangible assets from CET1

                        Point (b) of Article 36(1) CRR
                        Institutions shall report the amount of prudently valued software assets exempted from the deduction.

                        0905

                        2Y AT1 Capital instruments and the related share premium accounts classified as equity under applicable accounting standards

                        The amount of AT1 instruments including their related share premium accounts that are classified as equity under the applicable accounting standard

                        0906

                        2Z AT1 Capital instruments and the related share premium accounts classified as liabilities under applicable accounting standards

                        The amount of AT1 instruments including their related share premium accounts that are classified as liabilities under the applicable accounting standard

                        0100

                        3. IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures

                        Point (d) of Article 36(1), point (d) of Article 62, Articles 158 and 159 CRR
                        This item shall only be reported by IRB institutions.

                        0110

                        3.1. Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount

                        Article 159 CRR
                        This item shall only be reported by IRB institutions.

                        0120

                        3.1.1. General credit risk adjustments

                        Article 159 CRR
                        This item shall only be reported by IRB institutions.

                        0130

                        3.1.2. Specific credit risk adjustments

                        Article 159 CRR
                        This item shall only be reported by IRB institutions.

                        0131

                        3.1.3. Additional value adjustments and other own funds reductions

                        Articles 34, 110 and 159 CRR
                        This item shall only be reported by IRB institutions.

                        0140

                        3.2. Total expected losses eligible

                        Paragraphs 5, 6 and 10 of Article 158 and Article 159 CRR
                        This item shall only be reported by IRB institutions. Only the expected loss related to non-defaulted exposures shall be reported.

                        0145

                        4. IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures

                        Point (d) of Article 36(1), point (d) of Article 62, Articles 158 and 159 CRR
                        This item shall only be reported by IRB institutions.

                        0150

                        4.1. Specific credit risk adjustments and positions treated similarly

                        Article 159 CRR
                        This item shall only be reported by IRB institutions.

                        0155

                        4.2. Total expected losses eligible

                        Paragraphs 5, 6 and 10 of Article 158, and Article 159 CRR
                        This item shall only be reported by IRB institutions. Only the expected loss related to defaulted exposures shall be reported.

                        0160

                        5. Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T2

                        Point (d) of Article 62 CRR
                        For IRB institutions, the excess amount of provisions (to expected losses) eligible for inclusion in Tier 2 capital is capped at 0,6 % of risk-weighted exposure amounts calculated with the IRB Approach, in accordance with point (d) of Article 62 CRR.
                        The amount to be reported in this item is the risk weighted exposure amounts (i.e. not multiplied by 0,6 %) which is the base for calculating the cap.

                        0170

                        6. Total gross provisions eligible for inclusion in T2 capital

                        Point (c) of Article 62 CRR
                        This item includes the general credit risk adjustments that are eligible for inclusion in T2 capital, before cap.
                        The amount to be reported shall be gross of tax effects.

                        0180

                        7. Risk weighted exposure amounts for calculating the cap to the provision eligible as T2

                        Point (c) of Article 62 CRR
                        According to point (c) of Article 62 CRR, the credit risk adjustments eligible for inclusion in Tier 2 capital is capped at 1,25 % of risk-weighted exposure amounts.
                        The amount to be reported in this item is the risk weighted exposure amounts (i.e. not multiplied by 1,25 %) which is the base for calculating the cap.

                        0190

                        8. Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment

                        Point (a) of Article 46(1) CRR
                        This item contains the threshold up to which holdings in a financial sector entity where an institution does not have a significant investment are not deducted. The amount results from adding up all items which are the base of the threshold and multiplying the sum thus obtained by 10 %.

                        0200

                        9. 10 % CET1 threshold

                        Points (a) and (b) of Article 48(1) CRR
                        This item contains the 10 % threshold for holdings in financial sector entities where an institution has a significant investment, and for deferred tax assets that are dependent on future profitability and arise from temporary differences.
                        The amount results from adding up all items which are the base of the threshold and multiplying the sum thus obtained by 10 %.

                        0210

                        10. 17,65 % CET1 threshold

                        Article 48(1) CRR
                        This item contains the 17,65 % threshold for holdings in financial sector entities where an institution has a significant investment, and for deferred tax assets that are dependent on future profitability and arise from temporary differences, to be applied after the 10 % threshold.
                        The threshold is to be calculated in such a way that the amount of the two items that is recognised does not exceed 15 % of the final Common Equity Tier 1 capital, i.e. the CET1 capital calculated after all deductions, not including any adjustment due to transitional provisions.

                        0225

                        11. Eligible capital for the purposes of qualifying holdings outside the financial sector

                        Point (a) of point (71) of Article 4(1) CRR

                        0230

                        12. Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions

                        Articles 44, 45, 46 and 49 CRR

                        0240

                        12.1. Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        Articles 44, 45, 46 and 49 CRR

                        0250

                        12.1.1. Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        Articles 44, 46 and 49 CRR
                        Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, excluding:

                                    a)

                                    Underwriting positions held for 5 working days or fewer;

                                    b)

                                    The amounts relating to the investments for which any alternative in Article 49 is applied; and

                                    c)

                                    Holdings which are treated as reciprocal cross holdings in accordance with point (g) of Article 36(1) CRR

                        0260

                        12.1.2. (-) Permitted offsetting short positions in relation to the direct gross holdings included above

                        Article 45 CRR
                        Point a of Article 45 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.

                        0270

                        12.2. Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        Point (114) of Article 4(1) and Articles 44 and 45 CRR

                        0280

                        12.2.1. Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        Point (114) of Article 4(1) and Articles 44 and 45 CRR
                        The amount to be reported is the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It is obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices.
                        Holdings which are treated as reciprocal cross holdings in accordance with point (g) of Article 36(1) CRR shall not be included

                        0290

                        12.2.2. (-) Permitted offsetting short positions in relation to the indirect gross holdings included above

                        Point (114) of Article 4(1) and Article 45 CRR
                        Point (a) of Article 45 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.

                        0291

                        12.3.1. Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        Point (126) of Article 4(1) and Articles 44 and 45 CRR

                        0292

                        12.3.2. Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment

                        Point (126) of Article 4(1) and Articles 44 and 45 CRR

                        0293

                        12.3.3. (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

                        Point (126) of Article 4(1) and Article 45 CRR.
                        Point (a) of Article 45 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.

                        0300

                        13. Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions

                        Articles 58, 59 and 60 CRR

                        0310

                        13.1. Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        Articles 58, 59 and Article 60(2) CRR

                        0320

                        13.1.1. Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        Article 58 and Article 60(2) CRR
                        Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, excluding:

                                    a)

                                    Underwriting positions held for 5 working days or fewer; and

                                    b)

                                    Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 56 CRR

                        0330

                        13.1.2. (-) Permitted offsetting short positions in relation to the direct gross holdings included above

                        Article 59 CRR
                        Point (a) of Article 59 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.

                        0340

                        13.2. Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        Point (114) of Article 4(1) and Articles 58 and 59 CRR

                        0350

                        13.2.1. Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        Point (114) of Article 4(1) and Articles 58 and 59 CRR
                        The amount to be reported is the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It is obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices.
                        Holdings which are treated as reciprocal cross holdings according to point (b) of Article 56 CRR shall not be included.

                        0360

                        13.2.2. (-) Permitted offsetting short positions in relation to the indirect gross holdings included above

                        Point (114) of Article 4(1) and Article 59 CRR
                        Point (a) of Article 59 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.

                        0361

                        13.3. Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        Point (126) of Article 4(1) and Articles 58 and 59 CRR

                        0362

                        13.3.1. Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment

                        Point (126) of Article 4(1) and Articles 58 and 59 CRR

                        0363

                        13.3.2. (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

                        Point (126) of Article 4(1) and Article 59 CRR.
                        Point (a) of Article 59 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.

                        0370

                        14. Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions

                        Articles 68, 69 and 70 CRR

                        0380

                        14.1. Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        Articles 68 and 69 and Article 70(2) CRR

                        0390

                        14.1.1. Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        Article 68 and Article 70(2) CRR
                        Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment, excluding:

                                    a)

                                    Underwriting positions held for 5 working days or fewer; and

                                    b)

                                    Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 66 CRR

                        0400

                        14.1.2. (-) Permitted offsetting short positions in relation to the direct gross holdings included above

                        Article 69 CRR
                        Point (a) of Article 69 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.

                        0410

                        14.2. Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        Point (114) of Article 4(1) and Articles 68 and 69 CRR

                        0420

                        14.2.1. Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        Point (114) of Article 4(1) and Articles 68 and 69 CRR
                        The amount to be reported is the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It is obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices.
                        Holdings which are treated as reciprocal cross holdings in accordance with Article 66 point (b) CRR shall not be included

                        0430

                        14.2.2. (-) Permitted offsetting short positions in relation to the indirect gross holdings included above

                        Point (114) of Article 4(1) and Article 69 CRR
                        Point (a) of Article 69 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.

                        0431

                        14.3. Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        Point (126) of Article 4(1) and Articles 68 and 69 CRR

                        0432

                        14.3.1. Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment

                        Point (126) of Article 4(1) and Articles 68 and 69 CRR

                        0433

                        14.3.2. (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

                        Point (126) of Article 4(1) and Article 69 CRR.
                        Point (a) of Article 69 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.

                        0440

                        15. Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions

                        Articles 44, 45, 47 and 49 CRR

                        0450

                        15.1. Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment

                        Articles 44, 45, 47 and 49 CRR

                        0460

                        15.1.1. Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment

                        Articles 44, 45, 47 and 49 CRR
                        Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment, excluding:

                                    a)

                                    Underwriting positions held for 5 working days or fewer;

                                    b)
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