Commission Implementing Regulation (EU) 2018/1624Show full title

II.4.2 Instructions concerning specific positions

Columns	Instructions
0010-0020	Issuer or guaranteed entity Legal entity that issues the liabilities or capital instrument, or is the guaranteed entity.
0010	Entity name Must be different from the Entity name listed in column 0030.
0020	Code The code of the issuer or guarantee recipient. For institutions the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code, or if not available a code under a uniform codification applicable in the Union, or if not available a national code. The code shall be unique and used consistently across the templates. The code must be different from the code listed in column 0040.
0030-0040	Creditor, holder or guarantee provider Legal entity that is the creditor to the liability, holds the capital instrument or provides the guarantee.
0030	Entity name Must be different from the entity name listed in column 0010.
0040	Code The code of the Creditor, holder or guarantee provider. For institutions the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code, or if not available a code under a uniform codification applicable in the Union, or if not available a national code. The code shall be unique and used consistently across the templates. Must be different from the code listed in column 0020.
0050-0070	Financial interconnection This field describes the financial interconnection between the relevant legal entities.
0050	Type To be chosen from the following list: Intragroup Liabilities L.1. Deposits, not covered but preferential Same definition as Z 02.00 (LIAB), row 0310 L.2. Deposits, not covered and not preferential Same definition as Z 02.00 (LIAB), row 0320 L.3. Liabilities arising from derivatives (Close-Out Amounts) Same definition as Z 02.00 (LIAB), row 0330 L.4. Uncollateralised secured liabilities Same definition as Z 02.00 (LIAB), row 0340 L.5. Structured notes Same definition as Z 02.00 (LIAB), row 0350 L.6. Senior unsecured liabilities Same definition as Z 02.00 (LIAB), row 0360 L.7. Senior non-preferred liabilities Same definition as Z 02.00 (LIAB), row 0365 L.8. Subordinated liabilities Same definition as Z 02.00 (LIAB), row 0370 L.9. Other MREL eligible liabilities Same definition as Z 02.00 (LIAB), row 0380 L.10. Non-financial liabilities Same definition as Z 02.00 (LIAB), row 0390 L.11. Residual liabilities Same definition as Z 02.00 (LIAB), row 0400. Any liability not captured by any of the preceding items. L.12. Tier 2 Capital Same definition as Z 02.00 (LIAB), row 0530 L.13. Additional Tier 1 Capital Same definition as Z 02.00 (LIAB), row 0520 L.14. Common Equity Tier 1 Capital Same definition as Z 02.00 (LIAB), row 0510 Intragroup Guarantees G.1. Issuance Guarantees on specific instruments/liabilities that have been issued G.2. Counterparty Guarantees granted to a specific counterparty of the institution G.3. Unlimited General guarantees not limited to a fixed amount G.4. Other Any type of guarantee not covered by the previous types.
0060	Outstanding amount For liabilities (column 0050, types L.1, L.2 and L.4 - L.14), the outstanding amount of the intragroup liabilities; for liabilities arising from derivatives (type L.3), the close-out amounts as defined for the purposes of template Z 02.00 (LIAB), row 0333. For guarantees (column 0050, values G.1 - G.4), the maximum potential amount of future payments under the guarantee
0070	of which issued under 3rd ctry law The share, in monetary amount, of the outstanding amount that is governed by the law of a third country.
0080	of which: MREL eligible The outstanding amount of the MREL eligible liabilities calculated according to Article 45(4)(a) and (c) to (f) of the Directive 2014/59/EU. For this purpose, liabilities shall not be excluded from the calculation on the sole ground that they are issued to or held by a group entity.