,, 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, ,,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, ,, 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 LOSS 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, 010 , 1 , OWN FUNDS ,, 015 , 1.1 , TIER 1 CAPITAL ,, 020 , 1.1.1 , COMMON EQUITY TIER 1 CAPITAL ,, 030 , 1.1.1.1 , Capital instruments eligible as CET1 Capital ,, 040 ,1.1.1.1.1,Paid up capital instruments,, 045 ,1.1.1.1.1*,Of which: Capital instruments subscribed by public authorities in emergency situations,, 050 ,1.1.1.1.2*,Memorandum item: Capital instruments not eligible,, 060 ,1.1.1.1.3,Share premium,, 070 ,1.1.1.1.4,(-) Own CET1 instruments,, 080 ,1.1.1.1.4.1,(-) Direct holdings of CET1 instruments,, 090 ,1.1.1.1.4.2,(-) Indirect holdings of CET1 instruments,, 091 ,1.1.1.1.4.3,(-) Synthetic holdings of CET1 instruments,, 092 ,1.1.1.1.5,(-) Actual or contingent obligations to purchase own CET1 instruments,, 130 , 1.1.1.2 , Retained earnings ,, 140 ,1.1.1.2.1,Previous years retained earnings,, 150 ,1.1.1.2.2,Profit or loss eligible,, 160 ,1.1.1.2.2.1,Profit or loss attributable to owners of the parent,, 170 ,1.1.1.2.2.2,(-) Part of interim or year-end profit not eligible,, 180 , 1.1.1.3 , Accumulated other comprehensive income ,, 200 , 1.1.1.4 , Other reserves ,, 210 , 1.1.1.5 , Funds for general banking risk ,, 220 , 1.1.1.6 , Transitional adjustments due to grandfathered CET1 Capital instruments ,, 230 , 1.1.1.7 , Minority interest given recognition in CET1 capital ,, 240 , 1.1.1.8 , Transitional adjustments due to additional minority interests ,, 250 , 1.1.1.9 , Adjustments to CET1 due to prudential filters ,, 260 ,1.1.1.9.1,(-) Increases in equity resulting from securitised assets,, 270 ,1.1.1.9.2,Cash flow hedge reserve,, 280 ,1.1.1.9.3,Cumulative gains and losses due to changes in own credit risk on fair valued liabilities,, 285 ,1.1.1.9.4,Fair value gains and losses arising from the institution’s own credit risk related to derivative liabilities,, 290 ,1.1.1.9.5,(-) Value adjustments due to the requirements for prudent valuation,, 300 , 1.1.1.10 , (-) Goodwill ,, 310 ,1.1.1.10.1,(-) Goodwill accounted for as intangible asset,, 320 ,1.1.1.10.2,(-) Goodwill included in the valuation of significant investments,, 330 ,1.1.1.10.3,Deferred tax liabilities associated to goodwill,, 340 , 1.1.1.11 , (-) Other intangible assets ,, 350 ,1.1.1.11.1,(-) Other intangible assets before deduction of deferred tax liabilities,, 360 ,1.1.1.11.2,Deferred tax liabilities associated to other intangible assets,, 370 , 1.1.1.12 , (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities ,, 380 , 1.1.1.13 , (-) IRB shortfall of credit risk adjustments to expected losses ,, 390 , 1.1.1.14 , (-)Defined benefit pension fund assets ,, 400 ,1.1.1.14.1,(-)Defined benefit pension fund assets,, 410 ,1.1.1.14.2,Deferred tax liabilities associated to defined benefit pension fund assets,, 420 ,1.1.1.14.3,Defined benefit pension fund assets which the institution has an unrestricted ability to use,, 430 , 1.1.1.15 , (-) Reciprocal cross holdings in CET1 Capital ,, 440 , 1.1.1.16 , (-) Excess of deduction from AT1 items over AT1 Capital ,, 450 , 1.1.1.17 , (-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1 250 % risk weight ,, 460 , 1.1.1.18 , (-) Securitisation positions which can alternatively be subject to a 1 250 % risk weight ,, 470 , 1.1.1.19 , (-) Free deliveries which can alternatively be subject to a 1 250 % risk weight ,, 471 , 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 ,, 472 , 1.1.1.21 , (-) Equity exposures under an internal models approach which can alternatively be subject to a 1 250 % risk weight ,, 480 , 1.1.1.22 , (-) CET1 instruments of financial sector entites where the institution does not have a significant investment ,, 490 , 1.1.1.23 , (-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences ,, 500 , 1.1.1.24 , (-) CET1 instruments of financial sector entities where the institution has a significant investment ,, 510 , 1.1.1.25 , (-) Amount exceeding the 17,65 % threshold ,, 520 , 1.1.1.26 , Other transitional adjustments to CET1 Capital ,, 524 , 1.1.1.27 , (-) Additional deductions of CET1 Capital due to Article 3 CRR ,, 529 , 1.1.1.28 , CET1 capital elements or deductions – other ,, 530 , 1.1.2 , ADDITIONAL TIER 1 CAPITAL ,, 540 , 1.1.2.1 , Capital instruments eligible as AT1 Capital ,, 550 ,1.1.2.1.1,Paid up capital instruments,, 560 ,1.1.2.1.2*,Memorandum item: Capital instruments not eligible,, 570 ,1.1.2.1.3,Share premium,, 580 ,1.1.2.1.4,(-) Own AT1 instruments,, 590 ,1.1.2.1.4.1,(-) Direct holdings of AT1 instruments,, 620 ,1.1.2.1.4.2,(-) Indirect holdings of AT1 instruments,, 621 ,1.1.2.1.4.3,(-) Synthetic holdings of AT1 instruments,, 622 ,1.1.2.1.5,(-) Actual or contingent obligations to purchase own AT1 instruments,, 660 , 1.1.2.2 , Transitional adjustments due to grandfathered AT1 Capital instruments ,, 670 , 1.1.2.3 , Instruments issued by subsidiaries that are given recognition in AT1 Capital ,, 680 , 1.1.2.4 , Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries ,, 690 , 1.1.2.5 , (-) Reciprocal cross holdings in AT1 Capital ,, 700 , 1.1.2.6 , (-) AT1 instruments of financial sector entities where the institution does not have a significant investment ,, 710 , 1.1.2.7 , (-) AT1 instruments of financial sector entities where the institution has a significant investment ,, 720 , 1.1.2.8 , (-) Excess of deduction from T2 items over T2 Capital ,, 730 , 1.1.2.9 , Other transitional adjustments to AT1 Capital ,, 740 , 1.1.2.10 , Excess of deduction from AT1 items over AT1 Capital (deducted in CET1) ,, 744 , 1.1.2.11 , (-) Additional deductions of AT1 Capital due to Article 3 CRR ,, 748 , 1.1.2.12 , AT1 capital elements or deductions – other ,, 750 , 1.2 , TIER 2 CAPITAL ,, 760 , 1.2.1 , Capital instruments and subordinated loans eligible as T2 Capital ,, 770 ,1.2.1.1,Paid up capital instruments and subordinated loans,, 780 ,1.2.1.2*,Memorandum item: Capital instruments and subordinated loans not eligible,, 790 ,1.2.1.3,Share premium,, 800 ,1.2.1.4,(-) Own T2 instruments,, 810 ,1.2.1.4.1,(-) Direct holdings of T2 instruments,, 840 ,1.2.1.4.2,(-) Indirect holdings of T2 instruments,, 841 ,1.2.1.4.3,(-) Synthetic holdings of T2 instruments,, 842 ,1.2.1.5,(-) Actual or contingent obligations to purchase own T2 instruments,, 880 , 1.2.2 , Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans ,, 890 , 1.2.3 , Instruments issued by subsidiaries that are given recognition in T2 Capital ,, 900 , 1.2.4 , Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries ,, 910 , 1.2.5 , IRB Excess of provisions over expected losses eligible ,, 920 , 1.2.6 , SA General credit risk adjustments ,, 930 , 1.2.7 , (-) Reciprocal cross holdings in T2 Capital ,, 940 , 1.2.8 , (-) T2 instruments of financial sector entities where the institution does not have a significant investment ,, 950 , 1.2.9 , (-) T2 instruments of financial sector entities where the institution has a significant investment ,, 960 , 1.2.10 , Other transitional adjustments to T2 Capital ,, 970 , 1.2.11 , Excess of deduction from T2 items over T2 Capital (deducted in AT1) ,, 974 , 1.2.12 , (-) Additional deductions of T2 Capital due to Article 3 CRR ,, 978 , 1.2.13 , T2 capital elements or deductions – other ,, 010 , 1 , TOTAL RISK EXPOSURE AMOUNT ,, 020 ,1*, Of which: Investment firms under Article 95 paragraph 2 and Article 98 of CRR ,, 030 ,1**, Of which : Investment firms under Article 96 paragraph 2 and Article 97 of CRR ,, 040 , 1.1 , RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES ,, 050 , 1.1.1 , Standardised Approach (SA) ,, 051 ,1.1.1*,Of which: Additional stricter prudential requirements based on Article 124 CRR,, 060 ,1.1.1.1,SA exposure classes excluding securitisation positions,, 070 ,1.1.1.1.01,Central governments or central banks,, 080 ,1.1.1.1.02,Regional governments or local authorities,, 090 ,1.1.1.1.03,Public sector entities,, 100 ,1.1.1.1.04,Multilateral Development Banks,, 110 ,1.1.1.1.05,International Organisations,, 120 ,1.1.1.1.06,Institutions,, 130 ,1.1.1.1.07,Corporates,, 140 ,1.1.1.1.08,Retail,, 150 ,1.1.1.1.09,Secured by mortgages on immovable property,, 160 ,1.1.1.1.10,Exposures in default,, 170 ,1.1.1.1.11,Items associated with particular high risk,, 180 ,1.1.1.1.12,Covered bonds,, 190 ,1.1.1.1.13,Claims on institutions and corporates with a short-term credit assessment,, 200 ,1.1.1.1.14,Collective investments undertakings (CIU),, 210 ,1.1.1.1.15,Equity,, 211 ,1.1.1.1.16,Other items,, 240 , 1.1.2 , Internal ratings based Approach (IRB) ,, 241 ,1.1.2*,Of which: Additional stricter prudential requirements based on Article 164 CRR,, 242 ,1.1.2**,Of which: Additional stricter prudential requirements based on Article 124 CRR,, 250 ,1.1.2.1,IRB approaches when neither own estimates of LGD nor Conversion Factors are used,, 260 ,1.1.2.1.01,Central governments and central banks,, 270 ,1.1.2.1.02,Institutions,, 280 ,1.1.2.1.03,Corporates – SME,, 290 ,1.1.2.1.04,Corporates – Specialised Lending,, 300 ,1.1.2.1.05,Corporates – Other,, 310 ,1.1.2.2,IRB approaches when own estimates of LGD and/or Conversion Factors are used,, 320 ,1.1.2.2.01,Central governments and central banks,, 330 ,1.1.2.2.02,Institutions,, 340 ,1.1.2.2.03,Corporates – SME,, 350 ,1.1.2.2.04,Corporates – Specialised Lending,, 360 ,1.1.2.2.05,Corporates – Other,, 370 ,1.1.2.2.06,Retail – Secured by real estate SME,, 380 ,1.1.2.2.07,Retail – Secured by real estate non-SME,, 390 ,1.1.2.2.08,Retail – Qualifying revolving,, 400 ,1.1.2.2.09,Retail – Other SME,, 410 ,1.1.2.2.10,Retail – Other non-SME,, 420 ,1.1.2.3,Equity IRB,, 450 ,1.1.2.5,Other non credit-obligation assets,, 460 , 1.1.3 , Risk exposure amount for contributions to the default fund of a CCP ,, 470 , 1.1.4 , Securitisation positions ,, 490 , 1.2 , TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY ,, 500 , 1.2.1 , Settlement/delivery risk in the non-Trading book ,, 510 , 1.2.2 , Settlement/delivery risk in the Trading book ,, 520 , 1.3 , TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS ,, 530 , 1.3.1 , Risk exposure amount for position, foreign exchange and commodities risks under standardised approaches (SA) ,, 540 ,1.3.1.1,Traded debt instruments,, 550 ,1.3.1.2,Equity,, 555 ,1.3.1.3,Particular approach for position risk in CIUs,, 556 ,1.3.1.3*,Memo item: CIUs exclusively invested in traded debt instruments,, 557 ,1.3.1.3**,Memo item: CIUs invested exclusively in equity instruments or in mixed instruments,, 560 ,1.3.1.4,Foreign Exchange,, 570 ,1.3.1.5,Commodities,, 580 , 1.3.2 , Risk exposure amount for Position, foreign exchange and commodities risks under internal models (IM) ,, 590 , 1.4 , TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR ) ,, 600 , 1.4.1 , OpR Basic indicator approach (BIA) ,, 610 , 1.4.2 , OpR Standardised (STA) / Alternative Standardised (ASA) approaches ,, 620 , 1.4.3 , OpR Advanced measurement approaches (AMA) ,, 630 , 1.5 , ADDITIONAL RISK EXPOSURE AMOUNT DUE TO FIXED OVERHEADS ,, 640 , 1.6 , TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT ,, 650 , 1.6.1 , Advanced method ,, 660 , 1.6.2 , Standardised method ,, 670 , 1.6.3 , Based on OEM ,, 680 , 1.7 , TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK ,, 690 , 1.8 , OTHER RISK EXPOSURE AMOUNTS ,, 710 , 1.8.2 , Of which: Additional stricter prudential requirements based on Article 458 CRR ,, 720 ,1.8.2*,Of which: requirements for large exposures,, 730 ,1.8.2**,Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property,, 740 ,1.8.2***,Of which: due to intra financial sector exposures,, 750 , 1.8.3 , Of which: Additional stricter prudential requirements based on Article 459 CRR ,, 760 , 1.8.4 , Of which: Additional risk exposure amount due to Article 3 CRR ,, 010, 1 , CET1 Capital ratio ,, 020, 2 , Surplus(+)/Deficit(-) of CET1 capital ,, 030, 3 , T1 Capital ratio ,, 040, 4 , Surplus(+)/Deficit(-) of T1 capital ,, 050, 5 , Total capital ratio ,, 060, 6 , Surplus(+)/Deficit(-) of total capital ,, Memorandum Items: Total SREP Capital Requirement (TSCR), Overall Capital Requirement (OCR) and Pillar 2 Guidance (P2G) , 130, 13 , Total SREP capital requirement (TSCR) ratio ,, 140, 13* , TSCR: to be made up of CET1 capital ,, 150, 13** , TSCR: to be made up of Tier 1 capital ,, 160, 14 , Overall capital requirement (OCR) ratio ,, 170, 14* , OCR: to be made up of CET1 capital ,, 180, 14** , OCR: to be made up of Tier 1 capital ,, 190, 15 , OCR and Pillar 2 Guidance (P2G) ,, 200, 15* , OCR and P2G: to be made up of CET1 capital ,, 210, 15** , OCR and P2G: to be made up of Tier 1 capital ,, Deferred tax assest and liabilities , 010 , 010,1, Total deferred tax assets ,, 020,1.1,Deferred tax assets that do not rely on future profitability,, 030,1.2,Deferred tax assets that rely on future profitability and do not arise from temporary differences,, 040,1.3,Deferred tax assets that rely on future profitability and arise from temporary differences,, 050,2, Total deferred tax liabilities ,, 060,2.1,Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability,, 070,2.2,Deferred tax liabilities deductible from deferred tax assets that rely on future profitability,, 080,2.2.1,Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and do not arise from temporary differences,, 090,2.2.2,Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences,, 093,2A, Tax overpayments and tax loss carry backs ,, 096,2B, Deferred Tax Assets subject to a risk weight of 250 % ,, 097,2C, Deferred Tax Assets subject to a risk weight of 0 % ,, Credit risk adjustments and expected losses , 100,3, IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures ,, 110,3.1,Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount,, 120,3.1.1,General credit risk adjustments,, 130,3.1.2,Specific credit risk adjustments,, 131,3.1.3,Additional value adjustments and other own funds reductions,, 140,3.2,Total expected losses eligible,, 145,4, IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures ,, 150,4.1,Specific credit risk adjustments and positions treated similarily,, 155,4.2,Total expected losses eligible,, 160,5, Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T2 ,, 170,6, Total gross provisions eligible for inclusion in T2 capital ,, 180,7, Risk weighted exposure amounts for calculating the cap to the provision eligible as T2 ,, Thresholds for Common Equity Tier 1 deductions , 190,8, Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment ,, 200,9, 10 % CET1 threshold ,, 210,10, 17,65 % CET1 threshold ,, 225,11.1, Eligible capital for the purposes of qualifying holdings outside the financial sector ,, 226,11.2, Eligible capital for the purposes of large exposures ,, Investments in the capital of financial sector entities where the institution does not have a significant investment , 230,12, Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions ,, 240,12.1,Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment,, 250,12.1.1,Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment,, 260,12.1.2,(-) Permitted offsetting short positions in relation to the direct gross holdings included above,, 270,12.2,Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment,, 280,12.2.1,Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment,, 290,12.2.2,(-) Permitted offsetting short positions in relation to the indirect gross holdings included above,, 291,12.3,Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment,, 292,12.3.1,Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment,, 293,12.3.2,(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above,, 300,13, Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions ,, 310,13.1,Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment,, 320,13.1.1,Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment,, 330,13.1.2,(-) Permitted offsetting short positions in relation to the direct gross holdings included above,, 340,13.2,Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment,, 350,13.2.1,Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment,, 360,13.2.2,(-) Permitted offsetting short positions in relation to the indirect gross holdings included above,, 361,13.3,Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment,, 362,13.3.1,Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment,, 363,13.3.2,(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above,, 370,14, Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions ,, 380,14.1,Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment,, 390,14.1.1,Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment,, 400,14.1.2,(-) Permitted offsetting short positions in relation to the direct gross holdings included above,, 410,14.2,Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment,, 420,14.2.1,Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment,, 430,14.2.2,(-) Permitted offsetting short positions in relation to the indirect gross holdings included above,, 431,14.3,Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment,, 432,14.3.1,Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment,, 433,14.3.2,(-) 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 , 440,15, Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions ,, 450,15.1,Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment,, 460,15.1.1,Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment,, 470,15.1.2,(-) Permitted offsetting short positions in relation to the direct gross holdings included above,, 480,15.2,Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment,, 490,15.2.1,Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment,, 500,15.2.2,(-) Permitted offsetting short positions in relation to the indirect gross holdings included above,, 501,15.3,Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment,, 502,15.3.1,Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment,, 503,15.3.2,(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above,, 510,16, Holdings of AT1 capital of financial sector entities where the institution has a significant investment, net of short positions ,, 520,16.1,Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment,, 530,16.1.1,Gross direct holdings of AT1 capital of financial sector entities where the institution has a significant investment,, 540,16.1.2,(-) Permitted offsetting short positions in relation to the direct gross holdings included above,, 550,16.2,Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment,, 560,16.2.1,Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment,, 570,16.2.2,(-) Permitted offsetting short positions in relation to the indirect gross holdings included above,, 571,16.3,Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment,, 572,16.3.1,Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment,, 573,16.3.2,(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above,, 580,17, Holdings of T2 capital of financial sector entities where the institution has a significant investment, net of short positions ,, 590,17.1,Direct holdings of T2 capital of financial sector entities where the institution has a significant investment,, 600,17.1.1,Gross direct holdings of T2 capital of financial sector entities where the institution has a significant investment,, 610,17.1.2,(-) Permitted offsetting short positions in relation to the direct gross holdings included above,, 620,17.2,Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment,, 630,17.2.1,Gross indirect holdings of T2 capital of financial sector entities where the institution has a significant investment,, 640,17.2.2,(-) Permitted offsetting short positions in relation to the indirect gross holdings included above,, 641,17.3,Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment,, 642,17.3.1,Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment,, 643,17.3.2,(-) 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: , 650,18, Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution’s CET1 capital ,, 660,19, Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution’s AT1 capital ,, 670,20, 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 , 680,21, Holdings on CET1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived ,, 690,22, Holdings on CET1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived ,, 700,23, Holdings on AT1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived ,, 710,24, Holdings on AT1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived ,, 720,25, Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived ,, 730,26, Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived ,, Capital buffers , 740,27, Combined buffer requirement ,, 750,, Capital conservation buffer ,, 760,, Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State ,, 770,, Institution specific countercyclical capital buffer ,, 780,, Systemic risk buffer ,, 800,, Global Systemically Important Institution buffer ,, 810,, Other Systemically Important Institution buffer ,, Pillar II requirements , 820,28, Own funds requirements related to Pillar II adjustments ,, Additional information for investment firms , 830,29, Initial capital ,, 840,30, Own funds based on Fixed Overheads ,, Additional information for calculation of reporting thresholds , 850,31, Non-domestic original exposures ,, 860,32, Total original exposures ,, Basel I floor , 870,, Adjustments to total own funds ,, 880,, Own funds fully adjusted for Basel I floor ,, 890,, Own funds requirements for Basel I floor ,, 900,, Own funds requirements for Basel I floor – SA alternative ,, 910,, Deficit of total capital as regards the minimum own funds requirements of the Basel I floor ,, ,,,,,, link to {CA1;r220},link to {CA1;r660},link to {CA1;r880},,,, ,,,,,, ,,,,,, ,,,,,, link to {CA5.2; r010;c060},link to {CA5.2; r020;c060},link to {CA5.2; r090;c060},,,, link to {CA1;r240},link to {CA1;r680},link to {CA1;r900},,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, link to {CA1;r520},link to {CA1;r730},link to {CA1;r960},,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,link to {CA5.1;r060;c010), ,,,,,link to {CA5.1;r060;c020), ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,link to {CA5.1;r060;c030), ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,Cell linked to CA,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,, Cell linked to CA ,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 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,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,,,,,,Cell linked to CA,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,,, ,,,Cell linked to CA, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,Cell linked to CA, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,Cell linked to CA,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 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,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,Cell linked to CA2,,,,,, ,,,,,,,Cell linked to CA2,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,Cell linked to CA2,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, …,,,,,,,,,,,,,,,,,,,,, ,,,,,,Cell linked to CA2, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,Cell linked to MKR SA TDI {325:060}, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,Cell linked to MKR SA TDI {330:060}, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,Cell linked to CA, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,,,Cell linked to CA, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,Cell linked to CA, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,,,,,Cell linked to CA,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,Link to {CA2;r640;c010},,,,,, ,,,,,,,,Link to {CA2;r650;c010},,,,,, ,,,,,,,,Link to {CA2;r660;c010},,,,,, ,,,,,,,,Link to {CA2;r670;c010},,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Commission Delegated Regulation (EU) No 241/2014 of 7 January 2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for Own Funds requirements for institutions ( OJ L 74, 14.3.2014, p. 8 ). , 010, 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. , 015, 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 , 020, 1.1.1. Common Equity Tier 1 capital Article 50 CRR , 030, 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 , 040, 1.1.1.1.1. 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. , 045, 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. , 050, 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 , 060, 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 “Paid up capital instruments”. , 070, 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. , 080, 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. , 090, 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 , 091, 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 , 092, 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. , 130, 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 , 140, 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”. , 150, 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. , 160, 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. , 170, 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. , 180, 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 . , 200, 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. , 210, 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. , 220, 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. , 230, 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. , 240, 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. , 250, 1.1.1.9. Adjustments to CET1 due to prudential filters Articles 32 to 35 CRR , 260, 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. , 270, 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. , 280, 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. , 285, 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. , 290, 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 , 300, 1.1.1.10. (-) Goodwill Point (113) of Article 4(1), point (b) of Article 36(1) and Article 37 CRR , 310, 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. , 320, 1.1.1.10.2. (-) Goodwill included in the valuation of significant investments Point (b) of Article 37 and Article 43 CRR , 330, 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. , 340, 1.1.1.11. (-) Other intangible assets Point (115) of Article 4(1), point (b) of Article 36(1) and point (a) 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. , 350, 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. , 360, 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. , 370, 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 , 380, 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). , 390, 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 , 400, 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). , 410, 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. , 420, 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. , 430, 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. , 440, 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. , 450, 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 %. , 460, 1.1.1.18. (-) Securitisation positions which can alternatively be subject to a 1250 % 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. , 470, 1.1.1.19. (-) Free deliveries which can alternatively be subject to a 1,25 % 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. , 471, 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 %. , 472, 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 %. , 480, 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). , 490, 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. , 500, 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). , 510, 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. , 520, 1.1.1.26. Other transitional adjustments to CET1 Capital Articles 469 to 472, 478 and 481 CRR Adjustments to deductions due to transitional provisions. The amount to be reported is directly obtained from CA5. , 524, 1.1.1.27. (-) Additional deductions of CET1 Capital due to Article 3 CRR Article 3 CRR , 529, 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). , 530, 1.1.2. ADDITIONAL TIER 1 CAPITAL Article 61 CRR , 540, 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 , 550, 1.1.2.1.1. Paid up 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 , 560, 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 , 570, 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 “Paid up capital instruments”. , 580, 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. , 590, 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. , 620, 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 , 621, 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 , 622, 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. , 660, 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. , 670, 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. , 680, 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. , 690, 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. , 700, 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. , 710, 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 , 720, 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). , 730, 1.1.2.9. Other transitional adjustments to AT1 Capital Articles 474, 475, 478 and 481 CRR Adjustments due to transitional provisions. The amount to be reported is directly obtained from CA5. , 740, 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. , 744, 1.1.2.11. (-) Additional deductions of AT1 Capital due to Article 3 CRR Article 3 CRR , 748, 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). , 750, 1.2. TIER 2 CAPITAL Article 71 CRR , 760, 1.2.1. Capital instruments and subordinated loans eligible as T2 Capital Point (a) of Article 62, Articles 63 to 65, point (a) of Article 66 and Article 67 CRR , 770, 1.2.1.1. Paid up capital instruments and subordinated loans 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 , 780, 1.2.1.2* Memorandum item: Capital instruments and subordinated loans 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 , 790, 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 “Paid up capital instruments”. , 800, 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. , 810, 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. , 840, 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 , 841, 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 , 842, 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. , 880, 1.2.2. Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans 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. , 890, 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. , 900, 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. , 910, 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. , 920, 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. , 930, 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. , 940, 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. , 950, 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. , 960, 1.2.10. Other transitional adjustments to T2 Capital Articles 476, 477, 478 and 481 CRR Adjustments due to transitional provisions. The amount to be reported shall be directly obtained from CA5. , 970, 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. , 974, 1.2.12. (-) Additional deductions of T2 Capital due to Article 3 CRR Article 3 CRR , 978, 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). , 010, 1. TOTAL RISK EXPOSURE AMOUNT Article 92(3) and Articles 95, 96 and 98 CRR , 020, 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 , 030, 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 , 040, 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 , 050, 1.1.1. Standardised Approach (SA) CR SA and SEC SA templates at the level of total exposures , 051, 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. , 060, 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. , 070, 1.1.1.1.01. Central governments or central banks See CR SA template , 080, 1.1.1.1.02. Regional governments or local authorities See CR SA template , 090, 1.1.1.1.03. Public sector entities See CR SA template , 100, 1.1.1.1.04. Multilateral Development Banks See CR SA template , 110, 1.1.1.1.05. International Organisations See CR SA template , 120, 1.1.1.1.06. Institutions See CR SA template , 130, 1.1.1.1.07. Corporates See CR SA template , 140, 1.1.1.1.08. Retail See CR SA template , 150, 1.1.1.1.09. Secured by mortgages on immovable property See CR SA template , 160, 1.1.1.1.10. Exposures in default See CR SA template , 170, 1.1.1.1.11. Items associated with particular high risk See CR SA template , 180, 1.1.1.1.12. Covered bonds See CR SA template , 190, 1.1.1.1.13. Claims on institutions and corporate with a short-term credit assessment See CR SA template , 200, 1.1.1.1.14. Collective investments undertakings (CIU) See CR SA template , 210, 1.1.1.1.15. Equity See CR SA template , 211, 1.1.1.1.16. Other items See CR SA template , 240, 1.1.2. Internal ratings based Approach (IRB) , 241, 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. , 242, 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. , 250, 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) , 260, 1.1.2.1.01. Central governments and central banks See CR IRB template , 270, 1.1.2.1.02. Institutions See CR IRB template , 280, 1.1.2.1.03. Corporates – SME See CR IRB template , 290, 1.1.2.1.04. Corporates – Specialised Lending See CR IRB template , 300, 1.1.2.1.05. Corporates – Other See CR IRB template , 310, 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) , 320, 1.1.2.2.01. Central governments and central banks See CR IRB template , 330, 1.1.2.2.02. Institutions See CR IRB template , 340, 1.1.2.2.03. Corporates – SME See CR IRB template , 350, 1.1.2.2.04. Corporates – Specialised Lending See CR IRB template , 360, 1.1.2.2.05. Corporates – Other See CR IRB template , 370, 1.1.2.2.06. Retail – secure by real estate SME See CR IRB template , 380, 1.1.2.2.07. Retail – secure by real estate non-SME See CR IRB template , 390, 1.1.2.2.08. Retail – Qualifying revolving See CR IRB template , 400, 1.1.2.2.09. Retail – Other SME See CR IRB template , 410, 1.1.2.2.10. Retail – Other non-SME See CR IRB template , 420, 1.1.2.3. Equity IRB See CR EQU IRB template , 450, 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. , 460, 1.1.3. Risk exposure amount for contributions to the default fund of a CCP Articles 307, 308 and 309 CRR , 470, 1.1.4. Securitisation positions See CR SEC template , 490, 1.2. TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY Point (c)(ii) of Article 92(3) and point (b) of Article 92(4) CRR , 500, 1.2.1. Settlement/delivery risk in the non-Trading book See CR SETT template , 510, 1.2.2. Settlement/delivery risk in the Trading book See CR SETT template , 520, 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 , 530, 1.3.1. Risk exposure amount for position, foreign exchange and commodities risks under Standardised Approaches (SA) , 540, 1.3.1.1. Traded debt instruments MKR SA TDI template at the level of total currencies. , 550, 1.3.1.2. Equity MKR SA EQU template at the level of total national markets. , 555, 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. , 556, 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. , 557, 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. , 560, 1.3.1.4. Foreign Exchange See MKR SA FX template , 570, 1.3.1.5. Commodities See MKR SA COM template , 580, 1.3.2. Risk exposure amount for positions, foreign exchange and commodity risks under internal models (IM) See MKR IM template , 590, 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. , 600, 1.4.1. OpR Basic Indicator approach (BIA) See OPR template , 610, 1.4.2. OpR Standardised (TSA)/Alternative Standardised (ASA) approaches See OPR template , 620, 1.4.3. OpR Advanced measurement approaches (AMA) See OPR template , 630, 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. , 640, 1.6. TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT Point (d) of Article 92(3) CRR See CVA template. , 650, 1.6.1. Advanced method Own funds requirements for credit valuation adjustment risk in accordance with Article 383 CRR. See CVA template. , 660, 1.6.2. Standardised method Own funds requirements for credit valuation adjustment risk in accordance with Article 384 CRR. See CVA template. , 670, 1.6.3. Based on OEM Own funds requirements for credit valuation adjustment risk in accordance with Article 385 CRR. See CVA template. , 680, 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 , 690, 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. , 710, 1.8.2. Of which: Additional stricter prudential requirements based on Article 458 CRR Article 458 CRR , 720, 1.8.2* Of which: requirements for large exposures Article 458 CRR , 730, 1.8.2** Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property Article 458 CRR , 740, 1.8.2*** Of which: due to intra financial sector exposures Article 458 CRR , 750, 1.8.3. Of which: Additional stricter prudential requirements based on Article 459 CRR Article 459 CRR , 760, 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). , 010, 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. , 020, 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. , 030, 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. , 040, 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. , 050, 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. , 060, 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. , 130, 13. Total SREP capital requirement (TSCR) ratio The sum of (i) and (ii) as follows: the total capital ratio (8 %) as specified in point (c) of Article 92(1) CRR; the additional own funds requirements (Pillar 2 Requirements – P2R) ratio 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 1.2 of the EBA SREP GL. Where no additional own funds requirements were communicated by the competent authority, only point (i) shall be reported. , 140, 13* TSCR: to be made up of CET1 capital The sum of (i) and (ii) as follows: the CET1 capital ratio (4,5 %) as per point (a) of Article 92(1) CRR; the part of the P2R ratio, referred to in point (ii) of row 130, 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. , 150, 13** TSCR: to be made up of Tier 1 capital The sum of (i) and (ii) as follows: the Tier 1 capital ratio (6 %) as per point (b) of Article 92(1) CRR; the part of P2R ratio, referred to in point (ii) of row 130, 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. , 160, 14. Overall capital requirement (OCR) ratio The sum of (i) and (ii) as follows: the TSCR ratio referred to in row 130; 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 1.2 of the EBA SREP GL. Where no buffer requirement is applicable, only point (i) shall be reported. , 170, 14* OCR: to be made up of CET1 capital The sum of (i) and (ii) as follows: the TSCR ratio to be made up of CET1 capital referred to in row 140; 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. , 180, 14** OCR: to be made up of Tier 1 capital The sum of (i) and (ii) as follows: the TSCR ratio to be made up of Tier 1 capital referred to in row 150; 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. , 190, 15. Overall capital requirement (OCR) and Pillar 2 Guidance (P2G) ratio The sum of (i) and (ii) as follows: the OCR ratio referred to in row 160; where applicable, the Pillar 2 Guidance (P2G) as defined in 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. , 200, 15* OCR and P2G: to be made up of CET1 capital The sum of (i) and (ii) as follows: the OCR ratio to be made up of CET1 capital referred to in row 170; where applicable, the part of P2G, referred to in point (ii) in row 190, 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. , 210, 15** OCR and P2G: to be made up of Tier 1 capital The sum of (i) and (ii) as follows: the OCR ratio to be made up of Tier 1 capital referred to in row 180; where applicable, the part of P2G, referred to in point (ii) in row 190, 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. , Council Directive 93/6/EEC of 15 March 1993 on the capital adequacy of investments firms and credit institutions ( OJ L 141, 11.6.1993, p. 1 ). , Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions ( OJ L 126, 26.5.2000, p. 1 ). , 010, 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. , 020, 1.1. Deferred tax assets that do not rely on future profitability Article 39(2) CRR Deferred tax assets that do not rely on future profitability, and thus are subject to the application of a risk weight. , 030, 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). , 040, 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. , 050, 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. , 060, 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. , 070, 2.2. Deferred tax liabilities deductible from deferred tax assets that rely on future profitability Article 38 CRR , 080, 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 , 090, 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 , 093, 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. , 096, 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 CRR. The amount reported shall be the amount of DTAs before the application of the risk weight. , 097, 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) and Article 470 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. , 100, 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. , 110, 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. , 120, 3.1.1. General credit risk adjustments Article 159 CRR This item shall only be reported by IRB institutions. , 130, 3.1.2. Specific credit risk adjustments Article 159 CRR This item shall only be reported by IRB institutions. , 131, 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. , 140, 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. , 145, 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. , 150, 4.1. Specific credit risk adjustments and positions treated similarily Article 159 CRR This item shall only be reported by IRB institutions. , 155, 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. , 160, 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. , 170, 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. , 180, 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. , 190, 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 %. , 200, 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 %. , 210, 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. , 225, 11.1. Eligible capital for the purposes of qualifying holdings outside the financial sector Point (a) of point (71) of Article 4(1) CRR , 226, 11.2. Eligible capital for the purposes of large exposures Point (b) of point (71) of Article 4(1) CRR , 230, 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 , 240, 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 , 250, 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: Underwriting positions held for 5 working days or fewer; The amounts relating to the investments for which any alternative in Article 49 is applied; and Holdings which are treated as reciprocal cross holdings in accordance with point (g) of Article 36(1) CRR , 260, 12.1.2. (-) Permitted offsetting short positions in relation to the direct gross holdings included above Article 45 CRR Article 45 CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 270, 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 , 280, 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 , 290, 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 291, 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 , 292, 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 , 293, 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 , 300, 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 , 310, 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 , 320, 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: Underwriting positions held for 5 working days or fewer; and Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 56 CRR , 330, 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 340, 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 , 350, 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. , 360, 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 361, 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 , 362, 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 , 363, 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 , 370, 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 , 380, 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 , 390, 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: Underwriting positions held for 5 working days or fewer; and Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 66 CRR , 400, 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 410, 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 , 420, 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 , 430, 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 431, 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 , 432, 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 , 433, 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 , 440, 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 , 450, 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 , 460, 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: Underwriting positions held for 5 working days or fewer; The amounts relating to the investments for which any alternative in Article 49 is applied; and Holdings which are treated as reciprocal cross holdings in accordance with point (g) of Article 36(1) CRR , 470, 15.1.2. (-) 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 480, 15.2. Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 44 and 45 CRR , 490, 15.2.1. Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 44 and 45 CRR The amount to be reported shall be 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 shall be 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. , 500, 15.2.2. (-) 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 501, 15.3. Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 44 and 45 CRR , 502, 15.3.1. Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 44 and 45 CRR , 503, 15.3.2. (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Point (126) of Article 4(1) and Article 45 CRR , 510, 16. Holdings of AT1 capital of financial sector entities where the institution has a significant investment, net of short positions Articles 58 and 59 CRR , 520, 16.1. Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment Articles 58 and 59 CRR , 530, 16.1.1. Gross direct holdings of AT1 capital of financial sector entities where the institution has a significant investment Article 58 CRR Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment, excluding: Underwriting positions held for 5 working days or fewer (point (d) of Article 56 CRR); and Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 56 CRR. , 540, 16.1.2. (-) 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 550, 16.2. Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 58 and 59 CRR , 560, 16.2.1. Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 58 and 59 CRR The amount to be reported shall be 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 shall be 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 (b) of Article 56 CRR shall not be included. , 570, 16.2.2. (-) 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 571, 16.3. Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 58 and 59 CRR , 572, 16.3.1. Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 58 and 59 CRR , 573, 16.3.2. (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Point (126) of Article 4(1) and Article 59 CRR , 580, 17. Holdings of T2 capital of financial sector entities where the institution has a significant investment, net of short positions Articles 68 and 69 CRR , 590, 17.1. Direct holdings of T2 capital of financial sector entities where the institution has a significant investment Articles 68 and 69 CRR , 600, 17.1.1. Gross direct holdings of T2 capital of financial sector entities where the institution has a significant investment Article 68 CRR Direct holdings of T2 capital of financial sector entities where the institution has a significant investment, excluding: Underwriting positions held for 5 working days or fewer (point (d) of Article 66 CRR); and Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 66 CRR , 610, 17.1.2. (-) 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 620, 17.2. Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 68 and 69 CRR , 630, 17.2.1. Gross indirect holdings of T2 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 68 and 69 CRR The amount to be reported shall be 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 shall be 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 (b) of Article 66 CRR shall not be included , 640, 17.2.2. (-) 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 of the short position matches the maturity of the long position or has a residual maturity of at least one year. , 641, 17.3. Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 68 and 69 CRR , 642, 17.3.1. Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 68 and 69 CRR , 643, 17.3.2. (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Point (126) of Article 4(1) and Article 69 CRR , 650, 18. Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution’s CET1 capital Articles 46(4), 48(4) and 49(4) CRR , 660, 19. Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution’s AT1 capital Article 60(4) CRR , 670, 20. Risk weighted exposures of T2 holdings in financial sector entities which are not deducted from the institution’s T2 capital Article 70(4) CRR , 680, 21. Holdings on CET1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived Article 79 CRR A competent authority may waive on a temporary basis the provisions on deductions from CET1 due to holdings on instruments of a specific financial sector entity, where it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item 12.1. , 690, 22. Holdings on CET1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived Article 79 CRR A competent authority may waive the provisions on deductions from CET1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item 15.1. , 700, 23. Holdings on AT1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived Article 79 CRR A competent authority may waive on a temporary basis the provisions on deductions from AT1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that these instruments shall also be reported on item 13.1. , 710, 24. Holdings on AT1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived Article 79 CRR A competent authority may waive on a temporary basis the provisions on deductions from AT1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that these instruments shall also be reported on item 16.1. , 720, 25. Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived Article 79 CRR A competent authority may waive the provisions on deductions from T2 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item 14.1. , 730, 26. Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived Article 79 CRR A competent authority may waive the provisions on deductions from T2 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item 17.1. , 740, 27. Combined buffer requirement Point (6) of Article 128 CRD , 750, Capital conservation buffer Point (1) of Article 128 and Article 129 CRD In accordance with Article 129(1) CRD, the capital conservation buffer is an additional amount of Common Equity Tier 1 capital. Due to the fact that the capital conservation buffer rate of 2,5 % is stable, an amount shall be reported in this row. , 760, Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State Point (d)(iv) of Article 458(2) CRR In this row, the amount of the conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State, which can be requested in accordance with Article 458 CRR in addition to the capital conservation buffer, shall be reported. The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. , 770, Institution specific countercyclical capital buffer Point (2) of Article 128 and Articles 130, 135 to 140 CRD The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. , 780, Systemic risk buffer Point (5) of Article 128, Articles 133 and 134 CRD The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. , 800, Global Systemically Important Institution buffer Point (3) of Article 128 and Article 131 CRD The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. , 810, Other Systemically Important Institution buffer Point (4) Article 128 and Article 131 CRD The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. , 820, 28. Own funds requirements related to Pillar II adjustments Article 104(2) CRD. If a competent authority decides that an institution has to calculate additional own funds requirements for Pillar II reasons, those additional own funds requirements shall be reported in this row. , 830, 29. Initial capital Articles 12 and 28 to 31 CRD and Article 93 CRR , 840, 30. Own funds based on Fixed Overheads Point (b) of Article 96(2), Article 97 and point (a) of Article 98(1) CRR , 850, 31. Non-domestic original exposures Information necessary to calculate the threshold for reporting of the CR GB template in accordance with point (4) of Article 5(a) of this Implementing Regulation. The calculation of the threshold shall be done at the basis of the original exposure pre-conversion factor. Exposures shall be deemed to be domestic where they are exposures to counterparties located in the Member State where the institution is located. , 860, 32. Total original exposures Information necessary to calculate the threshold for reporting of the CR GB template in accordance with point (4) of Article 5(a)of this Implementing Regulation. The calculation of the threshold shall be done at the basis of the original exposure pre-conversion factor Exposures shall be deemed to be domestic where they are exposures to counterparties located in the Member State where the institution is located. , 870, Adjustments to total own funds Article 500(4) CRR The difference between the amount reported in row 880 and the total own funds pursuant to CRR has to be reported in this row. If the SA alternative (Article 500(2) CRR) is applied, this row shall be empty. , 880, Own funds fully adjusted for Basel I floor Article 500(4) CRR Total own funds pursuant to CRR adjusted as required by Article 500(4) CRR (i.e. fully adjusted to reflect differences in the calculation of own funds under Council Directive 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council as those Directives stood prior to 1 January 2007 and the calculation of own funds under CRR deriving from the separate treatments of expected loss and unexpected loss under Chapter 3 of Title II of Part Three CRR) have to be reported in this position. If the SA alternative (Article 500(2) CRR) is applied, this row shall be empty. , 890, Own funds requirements for Basel I floor Point (b) of Article 500(1) CRR The amount of own funds required by point (b) of Article 500(1) CRR to be held (i.e. 80 % of the total minimum amount of own funds that the institution would be required to hold under Article 4 of Directive 93/6/EEC and Directive 2000/12/EC has to be reported in this position. , 900, Own funds requirements for Basel I floor – SA alternative Paragraphs 2 and 3 of Article 500 CRR The amount of own funds required by Article 500(2) CRR to be hold (i.e. 80 % of the own funds that the institution would be required to hold under Article 92 CRR calculating risk-weighted exposure amounts in accordance with Chapter 2 of Title II of Part Three and Chapters 2 and 3 of Title III of Part Three CRR, as applicable, instead of in accordance with Chapter 3 of Title II of Part Three, or Chapter 4 of Title III of Part Three CRR, as applicable) has to be reported in this position. , 910, Deficit of total own funds as regards the own funds requirements of the Basel I floor or SA alternative Point (b) of Article 500(1) and Article 500(2) CRR This row has to be filled with: where point (b) of Article 500(1) CRR is applied and row 880 < row 890: the difference between row 890 and row 880; or where Article 500(2) CRR is applied and row 010 of C 01.00 < row 900 of C 04.00: the difference between row 900 of C 04.00 and row 010 of C 01.00. , 010, Adjustments to CET1 , 020, Adjustments to AT1 , 030, Adjustments to T2 , 040, Adjustments included in RWAs Column 040 includes the relevant amounts adjusting the total risk exposure amount of Article 92(3) CRR due to transitional provisions. The amounts reported shall consider the application of provisions of Chapter 2 or 3 of Title II of Part Three or of Title IV of Part Three in accordance with Article 92(4) CRR. That means that transitional amounts subject to Chapter 2 or 3 of Title II of Part Three shall be reported as risk weighted exposure amounts, whereas transitional amounts subject to Title IV of Part Three shall represent the own funds requirements multiplied by 12,5. Whereas columns 010 to 030 have a direct link to the CA1 template, the adjustments to the total risk exposure amount do not have a direct link to the relevant templates for credit risk. If there are adjustments stemming from the transitional provisions to the total risk exposure amount, those adjustments shall be included directly in the CR SA, CR IRB, CR EQU IRB, MKR SA TDI, MKR SA EQU or MKR IM. Additionally, those effects shall be reported in column 040 of CA5.1. As a consequence, those amounts shall be memorandum items only. , 050, Applicable percentage , 060, Eligible amount without transitional provisions Column 060 includes the amount of each instrument prior the application of transitional provisions, i.e. the basis amount relevant to calculate the adjustments. , 010, 1. Total adjustments This row reflects the overall effect of transitional adjustments in the different types of capital, plus the risk weighted amounts arising from those adjustments , 020, 1.1. Grandfathered instruments Articles 483 to 491 CRR This row reflects the overall effect of instruments transitionally grandfathered in the different types of capital. , 030, 1.1.1. Grandfathered instruments: Instruments constituting state aid Article 483 CRR , 040, 1.1.1.1. Instruments that qualified as own funds according to 2006/48/EC Paragraphs 1, 2, 4 and 6 of Article 483 CRR , 050, 1.1.1.2. Instruments issued by institutions that are incorporated in a Member State that is subject to an Economic Adjustment Programme Paragraphs 1, 3, 5, 7 and 8 of Article 483CRR , 060, 1.1.2. Instruments not constituting state aid The amounts to be reported shall be obtained from column 060 of CA5.2 template , 070, 1.2. Minority interests and equivalents Articles 479 and 480 CRR This row reflects the effects of transitional provisions in the minority interests eligible as CET1; the qualifying T1 instruments eligible as consolidated AT1; and the qualifying own funds eligible as consolidated T2. , 080, 1.2.1. Capital instruments and items that do not qualify as minority interests Articles 479 CRR The amount to be reported in column 060 of this row shall be the amount qualifying as consolidated reserves in accordance with prior regulation. , 090, 1.2.2. Transitional recognition in consolidated own funds of minority interests Articles 84 and 480 CRR The amount to be reported in column 060 of this row shall be the eligible amount without transitional provisions. , 091, 1.2.3. Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital Articles 85 and 480 CRR The amount to be reported in column 060 of this row shall be the eligible amount without transitional provisions. , 092, 1.2.4. Transitional recognition in consolidated own funds of qualifying Tier 2 capital Articles 87 and 480 CRR The amount to be reported in column 060 of this row shall be the eligible amount without transitional provisions. , 100, 1.3. Other transitional adjustments Articles 467 to 478 and Article 481 CRR This row reflects the overall effect of transitional adjustments in the deduction to different types of capital, unrealised gains and losses, additional filters and deductions plus the risk weighted amounts arising from these adjustments. , 110, 1.3.1. Unrealised gains and losses Articles 467 and 468 CRR This row reflects the overall effect of transitional provisions on unrealised gains and losses measured at fair value. , 120, 1.3.1.1. Unrealised gains Article 468(1) CRR , 130, 1.3.1.2. Unrealised losses Article 467(1) CRR , 133, 1.3.1.3. Unrealised gains on exposures to central governments classified in the “Available for sale” category of EU-endorsed IAS39 Article 468 CRR , 136, 1.3.1.4. Unrealised loss on exposures to central governments classified in the “Available for sale” category of EU-endorsed IAS39 Article 467 CRR , 138, 1.3.1.5. Fair value gains and losses arising from the institution’s own credit risk related to derivative liabilities Article 468 CRR , 140, 1.3.2. Deductions Article 36(1) and Articles 469 to 478 CRR This row reflects the overall effect of transitional provisions on deductions. , 150, 1.3.2.1. Losses for the current financial year Point (a) of Article 36(1), Articles 469(1) and 472(3) and Article 478 CRR The amount to be reported in column 060 of this row shall be the original deduction in accordance with point (a) of Article 36(1) CRR. Where firms have only been required to deduct material losses: where the total interim net loss was “material”, the full residual amount would be deducted from Tier 1, or where the whole total interim net loss was not “material”, no deduction of residual amount would be made. , 160, 1.3.2.2. Intangible assets Point (b) of Article 36(1), Articles 469(1) and 472(4) and Article 478 CRR When determining the amount of intangible assets to be deducted, institutions shall take into account the provisions of Article 37 CRR. The amount to be reported in column 060 of this row shall be the original deduction in accordance with point (b) of Article 36(1) CRR. , 170, 1.3.2.3. Deferred tax assets that rely on future profitability and do not arise from temporary differences Point (c) of Article 36(1), Articles 469(1) and 472(5) and Article 478 CRR When determining the amount of the above-mentioned deferred tax assets (DTA) to be deducted, institutions shall take into account the provisions of Article 38 CRR relating to the reduction of DTA by deferred tax liabilities. The amount to be reported in column 060 of this row: Total amount in accordance with Article 469(1) CRR. , 180, 1.3.2.4. IRB shortfall of provisions to expected losses Point (d) of Articles 36(1), Articles 469(1) and 472(6) and Article 478 CRR When determining the amount of the above-mentioned IRB shortfall of provisions to expected losses to be deducted, institutions shall take into account the provisions of Article 40 CRR. The amount to be reported in column 060 of this row: Original deduction in accordance with point (d) of Article 36(1) CRR , 190, 1.3.2.5. Defined benefit pension fund assets Point (e) of Article 33(1), Articles 469(1) and 472(7), Articles 473 and 478 CRR When determining the amount of the above-mentioned defined benefit pension fund assets to be deducted, institutions shall take into account the provisions of Article 41 CRR. The amount to be reported in column 060 of this row: Original deduction in accordance with point (e) of Article 36(1)CRR , 194, 1.3.2.5.* of which: Introduction of amendments to IAS 19 – positive item Article 473 CRR , 198, 1.3.2.5.** of which: Introduction of amendments to IAS 19 – negative item Article 473 CRR , 200, 1.3.2.6. Own instruments Point (f) of Article 36(1), Articles 469(1) and 472(8) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (f) of Article 36(1)CRR. , 210, 1.3.2.6.1. Own CET1 instruments Point (f) of Article 36(1), Articles 469(1) and 472(8) and Article 478 CRR When determining the amount of the above-mentioned Own Common Equity Tier 1 instruments to be deducted, institutions shall take into account Article 42 CRR. Given that the treatment of the “residual amount” differs depending upon the nature of the instrument, institutions shall break down holdings in own Common Equity instruments into “direct” and “indirect” holdings. The amount to be reported in column 060 of this row: Original deduction in accordance with point (f) of Article 36(1) CRR. , 211, 1.3.2.6.1** of which: Direct holdings Point (b) of Article 469(1) and point (a) of Article 472(8) CRR The amount to be reported in column 060 of this row: Total amount of direct holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation. , 212, 1.3.2.6.1* of which: Indirect holdings Point (b) of Article 469(1) and point (b) of Article 472(8) CRR The amount to be reported in column 060 of this row: Total amount of indirect holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation. , 220, 1.3.2.6.2. Own AT1 instruments Point (a) of Article 56, Article 474 and Article 475(2) and Article 478 CRR When determining the amount of the above-mentioned holdings to be deducted, institutions shall take into account the provisions of Article 57 CRR. Given that the treatment of the “residual amount” differs depending upon the nature of the instrument (Article 475(2) CRR), institutions shall break down the above-mentioned holdings into “direct” and “indirect” own Additional Tier 1 holdings. The amount to be reported in column 060 of this row: Original deduction in accordance with point (a) of Article 56CRR. , 221, 1.3.2.6.2** of which: Direct holdings The amount to be reported in column 060 of this row: Total amount of direct holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, point (b) of Article 474 and point (a) of Article 475(2) CRR. , 222, 1.3.2.6.2* of which: Indirect holdings The amount to be reported in column 060 of this row: Total amount of indirect holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, point (b) of Article 474 and point (b) of Article 475(2) CRR. , 230, 1.3.2.6.3. Own T2 instruments Point (a) of Article 66, Article 476, Article 477(2) and Article 478 CRR When determining the amount of the holdings to be deducted, institutions shall take into account the provisions of Article 67 CRR. Given that the treatment of the “residual amount” differs depending upon the nature of the instrument (Article 477(2) CRR), institutions shall break down the above-mentioned holdings according to “direct” and “indirect” own Tier 2 holdings. The amount to be reported in column 060 of this row: Original deduction in accordance with point (a) of Article 66 CRR. , 231, of which: Direct holdings The amount to be reported in column 060 of this row: Total amount of direct holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, point (b) of Article 476 and point (a) of Article 477(2) CRR. , 232, of which: Indirect holdings The amount to be reported in column 060 of this row: Total amount of indirect holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, point (b) of Article 476 and point (b) of Article 477(2) CRR. , 240, 1.3.2.7. Reciprocal cross holdings Given that the treatment of the “residual amount” differs depending whether the holding of Common Equity Tier 1, Additional Tier 1 or Tier 2 in the financial sector entity is to be considered being significant or not (Articles 472(9), 475(3) and 477(3) CRR), institutions shall break down reciprocal cross holdings according to significant investments and non-significant investments. , 250, 1.3.2.7.1. Reciprocal cross holdings in CET1 Capital Point (g) of Article 36(1), Articles 469(1) and 472(9) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (g) of Article 36(1)CRR. , 260, 1.3.2.7.1.1. Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution does not have a significant investment Point (g) of Article 36(1), Article 469(1), point (a) of Article 472(9) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with point (b) of Article 469(1) CRR. , 270, 1.3.2.7.1.2. Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution has a significant investment Point (g) of Article 36(1), Article 469(1), point (b) of Article 472(9) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with point (b) of Article 469(1) CRR , 280, 1.3.2.7.2. Reciprocal cross holdings in AT1 Capital Point (b) of Article 56, Article 474, Article 475(3) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (b) of Article 56 CRR , 290, 1.3.2.7.2.1. Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution does not have a significant investment Point (b) of Article 56, Article 474, point (a) of Article 475(3) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with Article 475(3) CRR , 300, 1.3.2.7.2.2. Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution has a significant investment Point (b) of Article 56, Article 474, point (b) of Article 475(3) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with Article 475(3) CRR. , 310, 1.3.2.7.3. Reciprocal cross holdings in T2 Capital Point (b) of Article 66, Article 476, Article 477(3) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (b) of Article 66 CRR , 320, 1.3.2.7.3.1. Reciprocal cross holdings in T2 Capital of financial sector entities where the institution does not have a significant investment Point (b) of Article 66, Article 476, point (a) of Article 477(3) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with Article 477(3) CRR. , 330, 1.3.2.7.3.2. Reciprocal cross holdings in T2 Capital of financial sector entities where the institution has a significant investment Point (b) of Article 66, Article 476, point (a) of Article 477(3) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with Article 477(3) CRR. , 340, 1.3.2.8. Own funds instruments of financial sector entities where the institution does not have a significant investment , 350, 1.3.2.8.1. CET1 instruments of financial sector entities where the institution does not have a significant investment Point (h) of Article 36(1), Articles 469(1) and 472(10) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (h) of Article 36(1) CRR. , 360, 1.3.2.8.2. AT1 instruments of financial sector entities where the institution does not have a significant investment Point (c) of Article 56, Article 474, Article 475(4) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (c) of Article 56 CRR , 370, 1.3.2.8.3. T2 instruments of financial sector entities where the institution does not have a significant investment Point (c) of Article 66, Article 476, Article 477(4) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (c) of Article 66 CRR. , 380, 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 Paragraphs 2 and 3 of Article 470 CRR The amount to be reported in column 060 of this row: Article 470(1) CRR , 385, Deferred tax assets that are dependent on future profitability and arise from temporary differences Point (c) of Article 469(1), Article 472(5) and Article 478 CRR. Part of deferred tax assets that rely in future profitability and arise from temporary differences which exceeds the 10 % threshold in point (a) of Article 470(2) CRR. , 390, 1.3.2.10. Own funds instruments of financial sector entities where the institution has a significant investment , 400, 1.3.2.10.1. CET1 instruments of financial sector entities where the institution has a significant investment Point (i) of Article 36(1), Articles 469(1) and 472(11) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (i) of Article 36(1) CRR , 410, 1.3.2.10.2. AT1 instruments of financial sector entities where the institution has a significant investment Point (d) of Article 56, Article 474, Article 475(4) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (d) of Article 56CRR. , 420, 1.3.2.10.2. T2 instruments of financial sector entities where the institution has a significant investment Point (d) of Article 66, Article 476, Article 477(4) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (d) of Article 66 CRR , 425, 1.3.2.11. Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items Article 471 CRR , 430, 1.3.3. Additional filters and deductions Article 481 CRR This row reflects the overall effect of transitional provisions on additional filters and deductions. In accordance with Article 481 CRR, institutions shall report in item 1.3.3 information relating to the filters and deductions required under the national transposition measures for Articles 57 and 66 of Directive 2006/48/EC and for Articles 13 and 16 of Directive 2006/49/EC, and which are not required in accordance with Part Two. , 440, 1.3.4. Adjustments due to IFRS 9 transitional arrangements Institutions shall report information in relation with the transitional arrangements due to IFRS 9 in accordance with the applicable legal provisions. , 010, Amount of instruments plus related share premium Paragraphs 3, 4 and 5 of Article 484 CRR Instruments which are eligible for each respective row, including their related share premiums. , 020, Base for calculating the limit Paragraphs 2, 3 and 4 of Article 486 CRR , 030, Applicable percentage Article 486(5) CRR , 040, Limit Paragraphs 2 to 5 of Article 486 CRR , 050, (-) Amount that exceeds the limits for grandfathering Paragraphs 2 to 5 of Article 486 CRR , 060, Total grandfathered amount The amount to be reported shall be equal to the amounts reported in the respective columns in row 060 of CA5.1. , 010, 1. Instruments that qualified for point (a) of Article 57 of 2006/48/EC Article 484(3) CRR The amount to be reported shall include the related share premium accounts. , 020, 2. Instruments that qualified for point (ca) of Article 57 and Article 154(8) and (9) of Directive 2006/48/EC, subject to the limit of Article 489 CRR Article 484(4) CRR , 030, 2.1. Total instruments without a call or an incentive to redeem Article 484(4) and Article 489 CRR The amount to be reported shall include the related share premium accounts. , 040, 2.2. Grandfathered instruments with a call and incentive to redeem Article 489 CRR , 050, 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 Article 489(3) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts. , 060, 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 Article 489(5) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts. , 070, 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 Article 489(6) and point (c) of Article 491 CRR The amount to be reported shall include the related share premium accounts , 080, 2.3. Excess on the limit of CET1 grandfathered instruments Article 487(1) CRR The excess on the limit of CET1 grandfathered instruments may be treated as instruments which can be grandfathered as AT1 instruments. , 090, 3. Items that qualified for points (e), (f), (g) or (h) of Article 57 of Directive 2006/48/EC, subject to the limit of Article 490 CRR Article 484(5) CRR , 100, 3.1. Total items without an incentive to redeem Article 490 CRR , 110, 3.2. Grandfathered items with an incentive to redeem Article 490 CRR , 120, 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 Article 490(3) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts. , 130, 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 Article 490(5) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts. , 140, 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 Article 490(6) and point (c) of Article 491 CRR The amount to be reported shall include the related share premium accounts. , 150, 3.3. Excess on the limit of AT1 grandfathered instruments Article 487(2) CRR The excess on the limit of AT1 grandfathered instruments may be treated as instruments which can be grandfathered as T2 instruments. , 250-400, ENTITIES WITHIN SCOPE OF CONSOLIDATION See instructions for C 06.02 , 410-480, CAPITAL BUFFERS See instructions for C 06.02 , 010, TOTAL The Total shall represent the sum of the values reported in all rows of template C 06.02. , 010-060, ENTITIES WITHIN SCOPE OF CONSOLIDATION This template is designed to gather information on all entities on an entity-by-entity-basis within the scope of consolidation in accordance with Chapter 2 of Title II of Part One CRR. , 010, NAME Name of the entity within the scope of consolidation. , 020, CODE This code is a row identifier and shall be unique for each row in the template. Code assigned to the entity within the scope of consolidation. The actual composition of the code depends on the national reporting system. , 025, LEI CODE LEI code stands for Legal Entity Identification code which is a reference code proposed by the Financial Stability Board (FSB) and endorsed by the G20, aimed at achieving a unique and worldwide identification of parties to financial transactions. Until the global LEI system is fully operational, a Local Operational Unit that has been endorsed by Regulatory Oversight Committee (ROC, detailed information may be found at the following website: www.leiroc.org) assigns pre-LEI codes to counterparties. Where a Legal Entity Identification code (LEI code) exists for a given counterparty, it shall be used to identify that counterparty. , 030, INSTITUTION OR EQUIVALENT (YES/NO) “YES” shall be reported where the entity is subject to own funds requirements pursuant to CRR and CRD or provisions at least equivalent to Basel provisions. “NO” shall be reported otherwise. Minority interests: Point (a)(ii) of Article 81(1) and point (a)(ii) of Article 82(1) CRR To the effects of minority interests and AT1 and T2 instruments issued by subsidiaries, the subsidiaries whose instruments can be eligible shall be institutions or undertakings subject to the requirements CRR by virtue of applicable national law. , 035, TYPE OF ENTITY The type of entity shall be reported based on the following categories: credit institution Point (1) of Article 4(1)CRR; investment firm Point (2) of Article 4(1) CRR; financial institution (other) Points (20), (21) and (26) of Article 4(1) CRR Financial institutions within the meaning of Article 4(1)(26) CRR which are not included in any of the categories (d), (f) or (g); (mixed) financial holding company Points (20) and (21) of Article 4(1)CRR; ancillary services undertaking Point (18) of Article 4(1) CRR; securitisation special purpose entity (SSPE), Point (66) of Article 4(1)CRR; covered bond company Entity set up to issue covered bonds or to hold the collateral securing a covered bond, if not included in any of the categories (a), (b) or (d) to (f) above; other type of entity Entity other than those referred to in points (a) to (g). Where an entity is not subject to CRR and CRD, but subject to provisions at least equivalent to Basel provisions, the relevant category shall be determined on a best effort basis. , 040, SCOPE OF DATA: solo fully consolidated (SF) OR solo partially consolidated (SP) “SF” shall be reported for individual subsidiaries fully consolidated. “SP” shall be reported for individual subsidiaries partially consolidated. , 050, COUNTRY CODE Institutions shall report the two-letter country code referred to in ISO 3166-2. , 060, SHARE OF HOLDING (%) This percentage refers to the actual share of capital the parent undertaking holds in subsidiaries. In case of full consolidation of a direct subsidiary, the actual share is e.g. 70 %. In accordance with point 16 of Article 4(1) CRR, the share of holding of a subsidiary to be reported results from a multiplication of the shares between the subsidiaries concerned. , 070-240, INFORMATION ON ENTITIES SUBJECT TO OWN FUNDS REQUIREMENT The section of detailed information (i.e. columns 070 to 240) shall gather information only on those entities and subgroups which, being within the scope of consolidation (Chapter 2 of Title II of Part One CRR), are effectively subject to solvency requirements laid down in CRR or provisions at least equivalent to Basel provisions (i.e, reported yes in column 030). Information shall be included about all individual institutions of a consolidated group that are subject to own funds requirements, regardless where they are located. The information reported in this part shall reflect the local solvency rules of the jurisdiction in which the institution is operating (therefore, for this template, it is not necessary to do a double calculation on an individual basis on the basis of the parent institution’s rules). When local solvency rules differ from CRR and a comparable breakdown is not given, the information shall be completed where data are available in the respective granularity. Therefore, this part is a factual template that summarises the calculations that the individual institutions of a group shall carry out, bearing in mind that some of those institutions may be subject to different solvency rules. Reporting of fixed overheads of investment firms: Investment firms shall include own funds requirements related to fixed overheads in their calculation of capital ratio pursuant to Articles 95, 96, 97 and 98 CRR. The part of the total risk exposure amount related to fixed overheads shall be reported in column 100 of part 2 of this template. , 070, TOTAL RISK EXPOSURE AMOUNT The sum of the columns 080 to 110 shall be reported. , 080, CREDIT; COUNTERPARTY CREDIT; DILUTION RISKS, FREE DELIVERIES AND SETTLEMENT/DELIVERY RISK The amount to be reported in this column shall correspond to the sum of risk weighted exposure amounts that are equal or equivalent to the ones that must be reported in row 040 “RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES” and the amounts of own funds requirements that are equal or equivalent to the ones that must be reported in row 490 “TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY RISKS” of template CA2. , 090, POSITION, FX AND COMMODITY RISKS The amount to be reported in this column shall correspond to the amount of own funds requirements that are equal or equivalent to the ones that must be reported in row 520 “TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS” of template CA2. , 100, OPERATIONAL RISK The amount to be reported in this column shall correspond to the risk exposure amount that is equal or equivalent to the one that shall be reported in row 590 “TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISKS (OpR)” of the template CA2. Fixed overheads shall be included in this column including the row 630 “ADDITIONAL RISK EXPOSURE AMOUNT DUE TO FIXED OVERHEADS” of template CA2. , 110, OTHER RISK EXPOSURE AMOUNTS The amount to be reported in this column shall correspond to the risk exposure amount not especially listed above. It shall be the sum of the amounts of rows 640, 680 and 690 of template CA2. , 120-240, DETAILED INFORMATION ON GROUP SOLVENCY OWN FUNDS The information reported in the following columns shall reflect the local solvency rules of the Member State in which the entity or subgroup is operating. , 120, OWN FUNDS The amount to be reported in this column corresponds to the amount of own funds that are equal or equivalent to the ones that must be reported in row 010 “OWN FUNDS” of the template CA1. , 130, OF WHICH: QUALIFYING OWN FUNDS Article 82 CRR This column shall only be provided for the subsidiaries reported on an individual basis that are fully consolidated and that are institutions. Qualifying holdings are, for the subsidiaries specified above, the instruments (plus related retained earnings, share premium accounts and other reserves) owned by persons other than the undertakings and included in the CRR consolidation. The amount to be reported shall include the effects of any transitional provisions. It shall be the eligible amount on the date of reporting. , 140, RELATED OWN FUNDS INSTRUMENTS, RELATED RETAINED EARNINGS, SHARE PREMIUM ACCOUNTS AND OTHER RESERVES Point (b) of Article 87(1)CRR , 150, TOTAL TIER 1 CAPITAL Article 25 CRR , 160, OF WHICH: QUALIFYING TIER 1 CAPITAL Article 82 CRR This column shall only be provided for the subsidiaries reported on an individual basis that are fully consolidated and that are institutions. Qualifying holdings are, for the subsidiaries specified above, the instruments (plus related retained earnings and share premium accounts) owned by persons other than the undertakings included in the CRR consolidation. The amount to be reported shall include the effects of any transitional provision. It shall be the eligible amount on the date of reporting. , 170, RELATED T1 INSTRUMENTS, RELATED RETAINED EARNINGS AND SHARE PREMIUM ACCOUNTS Point (b) of Article 85(1) CRR , 180, COMMON EQUITY TIER 1 CAPITAL Article 50 CRR , 190, OF WHICH: MINORITY INTERESTS Article 81 CRR This column shall only be reported for subsidiaries that are fully consolidated and that are institutions, except for the subsidiaries referred to in Article 84(3) CRR. Each subsidiary shall be considered on a sub-consolidated basis for all the calculations required by Article 84 CRR, where relevant, in accordance with Article 84(2), otherwise on a solo basis. Minority interests are, for the subsidiaries specified above, the CET1 instruments (plus related retained earnings and share premium accounts) owned by persons other than the undertakings included in the CRR consolidation. The amount to be reported shall include the effects of any transitional provisions. It shall be the eligible amount on the date of reporting. , 200, RELATED OWN FUNDS INSTRUMENTS, RELATED RETAINED EARNINGS, SHARE PREMIUM ACCOUNTS AND OTHER RESERVES Point (b) of Article 84(1) CRR , 210, ADDITIONAL TIER 1 CAPITAL Article 61 CRR , 220, OF WHICH: QUALIFYING ADDITIONAL TIER 1 CAPITAL Articles 82 and 83 CRR This column shall only be provided for the subsidiaries that are fully consolidated and that are institutions, except for the subsidiaries referred to in Article 85(2) CRR. Each subsidiary shall be considered on a sub-consolidated basis for all the calculations required in Article 85 CRR, where relevant, in accordance with Article 85(2), otherwise on a solo basis. Minority interests are, for the subsidiaries specified above, the AT1 instruments (plus related retained earnings and share premium accounts) owned by persons other than the undertakings included in the CRR consolidation. The amount to be reported shall include the effects of any transitional provisions. It shall be the eligible amount on the date of reporting. , 230, TIER 2 CAPITAL Article 71 CRR , 240, OF WHICH: QUALIFYING TIER 2 CAPITAL Articles 82 and 83 CRR This column shall only be provided for the subsidiaries that are fully consolidated and that are institutions, except for subsidiaries referred to in Article 87(2) CRR. Each subsidiary shall be considered on a sub-consolidated basis for the purpose of all the calculations required in Article 87 CRR, if relevant, in accordance with Article 87(2) CRR, otherwise on a solo basis. Minority interests are, for the subsidiaries specified above, the T2 instruments (plus related retained earnings and share premium accounts) owned by persons other than the undertakings included in the CRR consolidation. The amount to be reported shall include the effects of any transitional provisions, It shall be the eligible amount on the date of reporting. , 250-400, INFORMATION ON THE CONTRIBUTION OF ENTITIES TO SOLVENCY OF THE GROUP , 250-290, CONTRIBUTION TO RISKS The information reported in the following columns shall be in accordance with the solvency rules applicable to the reporting institution. , 250, TOTAL RISK EXPOSURE AMOUNT The sum of the columns 260 to 290 shall be reported. , 260, CREDIT; COUNTERPARTY CREDIT; DILUTION RISKS, FREE DELIVERIES AND SETTLEMENT/DELIVERY RISK The amount to be reported shall be the risk weighted exposure amounts for credit risk and own funds requirements of settlement/delivery risk in accordance with the CRR, excluding any amount related to transactions with other entities included in the group consolidated solvency ratio computation. , 270, POSITION, FX AND COMMODITY RISKS Risk exposure amounts for market risks are to be computed at each entity level in accordance with the CRR. Entities shall report the contribution to the total risk exposure amounts for position, FX and commodity risk of the group. The sum of amounts reported here shall correspond to the amount reported in row 520 “TOTAL RISK EXPOSURE AMOUNTS FOR POSITION, FOREIGN EXCHANGE AND COMMODITY RISKS” of the consolidated report. , 280, OPERATIONAL RISK In case of AMA, the reported risk exposure amounts for operational risk shall include the effect of diversification. Fixed overheads shall be included in this column. , 290, OTHER RISK EXPOSURE AMOUNTS The amount to be reported in this column shall correspond to the risk exposure amount for risks other than listed above. , 300-400, CONTRIBUTION TO OWN FUNDS This part of the template is not intended to impose on institutions a full computation of the total capital ratio at the level of each entity. Columns 300 to 350 shall be reported for those consolidated entities which contribute to own funds by minority interest, qualifying Tier 1 capital or qualifying own funds. Subject to the threshold referred to in the last paragraph of chapter 2.3 of Part II above, columns 360 to 400 shall be reported for all consolidated entities which contribute to the consolidated own funds. Own funds brought to an entity by the rest of entities included within the scope of the reporting entity shall not to be taken into account, only the net contribution to the group own funds shall be reported in this column (mainly the own funds raised from third parties and accumulated reserves). The information reported in the following columns shall be in accordance with the solvency rules applicable to the reporting institution. , 300-350, QUALIFYING OWN FUNDS INCLUDED IN CONSOLIDATED OWN FUNDS The amount to be reported as “QUALIFYING OWN FUNDS INCLUDED IN CONSOLIDATED OWN FUNDS” shall be the amount as derived from Title II of Part Two CRR, excluding any fund brought in by other group entities. , 300, QUALIFYING OWN FUNDS INCLUDED IN CONSOLIDATED OWN FUNDS Article 87 CRR , 310, QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 1 CAPITAL Article 85 CRR , 320, MINORITY INTERESTS INCLUDED IN CONSOLIDATED COMMON EQUITY TIER 1 CAPITAL Article 84 CRR The amount to be reported shall the amount of minority interests of a subsidiary that is included in consolidated CET1 in accordance with the CRR. , 330, QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED ADDITIONAL TIER 1 CAPITAL Article 86 CRR The amount to be reported shall the amount of qualifying T1 capital of a subsidiary that is included in consolidated AT1 in accordance with the CRR. , 340, QUALIFYING OWN FUNDS INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 2 CAPITAL Article 88 CRR The amount to be reported shall the amount of qualifying own funds of a subsidiary that is included in consolidated T2 in accordance with the CRR. , 350, MEMORANDUM ITEM: GOODWILL (-)/(+) NEGATIVE GOODWILL , 360-400, CONSOLIDATED OWN FUNDS Article 18 CRR The amount to be reported as “CONSOLIDATED OWN FUNDS” shall be the amount as derived from the balance sheet, excluding any fund brought in by other group entities. , 360, CONSOLIDATED OWN FUNDS , 370, OF WHICH: COMMON EQUITY TIER 1 , 380, OF WHICH: ADDITIONAL TIER 1 , 390, OF WHICH: CONRIBUTIONS TO CONSOLIDATED RESULT The contribution of each entity to the consolidated result (profit or loss (-)) shall be reported. That includes the results attributable to minority interests. , 400, OF WHICH: (-) GOODWILL/(+) NEGATIVE GOODWILL Goodwill or negative goodwill of the reporting entity on the subsidiary shall be reported here. , 410-480, CAPITAL BUFFERS The structure of the reporting of capital buffers for the GS template shall follow the general structure of the template CA4, using the same reporting concepts. When reporting the capital buffers for the GS template, the relevant amounts shall be reported in accordance with the provisions applicable to determine the buffer requirement for the consolidated situation of a group. Therefore, the reported amounts of capital buffers shall represent the contributions of each entity to group capital buffers. The amounts reported shall be based on the national provisions transposing CRD and on CRR, including any transitional provisions provided for therein. , 410, COMBINED BUFFER REQUIREMENT Point (6) of Article 128 CRD , 420, CAPITAL CONSERVATION BUFFER Point (1) of Article 128 and Article 129 CRD In accordance with Article 129(1) CRD, the capital conservation buffer is an additional amount of Common Equity Tier 1 capital. Due to the fact that the capital conservation buffer rate of 2,5 % is stable, an amount shall be reported in this cell. , 430, INSTITUTION SPECIFIC COUNTERCYCLICAL CAPITAL BUFFER Point (2) of Article 128, Article 130 and Articles 135 to 140 CRD In this cell the concrete amount of the countercyclical buffer shall be reported. , 440, CONSERVATION BUFFER DUE TO MACRO-PRUDENTIAL OR SYSTEMIC RISK IDENTIFIED AT THE LEVEL OF A MEMBER STATE Point (d)(iv) of Article 458(2) CRR In this cell, the amount of the conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State, which can be requested in accordance with Article 458 CRR in addition to the capital conservation buffer, shall be reported. , 450, SYSTEMIC RISK BUFFER Point (5) of Article 128, Articles 133 and 134 CRD In this cell the amount of the systemic risk buffer shall be reported. , 470, GLOBAL SYSTEMICALLY IMPORTANT INSTITUTION BUFFER Point (3) of Article 128 and Article 131 CRD In this cell the amount of the Global Systemically Important Institution buffer shall be reported. , 480, OTHER SYSTEMICALLY IMPORTANT INSTITUTION BUFFER Point (4) of Article 128 and Article 131 CRD In this cell the amount of the Other Systemically Important Institution buffer shall be reported. , Does it fit for being assigned to the exposure class of point (m) of Article 112 CRR?,YES ,Securitisation positions, NO ,,, Does it fit for being assigned to the exposure class of point (k) of Article 112 CRR?,YES ,Items associated with particular high risk (see also Article 128 CRR), NO ,,, Does it fit for being assigned to the exposure class of point (p) of Article 112 CRR?,YES ,Equity exposures (see also Article 133 CRR), NO ,,, Does it fit for being assigned to the exposure class of point (j) of Article 112 CRR?,YES ,Exposures in default, NO ,,, Does it fit for being assigned to the exposure classes of points (l) and (o) of Article 112 CRR?,YES , Exposures in the form of units or shares in collective investment undertakings (CIU) Exposures in the form of covered bonds (see also Article 129 CRR) These two exposure classes are disjoint among themselves (see comments on the look-through approach in the answer above). Therefore the assignment to one of them is straightforward. , NO ,,, Does it fit for being assigned to the exposure class of point (i) of Article 112 CRR?,YES ,Exposures secured by mortgages on immovable property (see also Article 124 CRR), NO ,,, Does it fit for being assigned to the exposure class of point (q) of Article 112 CRR?,YES ,Other items, NO ,,, Does it fit for being assigned to the exposure class of point (n) of Article 112 CRR?,YES ,Exposures to institutions and corporates with a short-term credit assessment, NO ,,, The exposure classes below are disjoint among themselves. Therefore the assignment to one of them is straightforward. Exposures to central governments or central banks Exposures to regional governments or local authorities Exposures to public sector entities Exposures to multilateral development banks Exposures to international organisations Exposures to institutions Exposures to corporates Retail exposures , 010, ORIGINAL EXPOSURE PRE-CONVERSION FACTORS Exposure value calculated in accordance with Article 111 CRR without taking into account value adjustments and provisions, conversion factors and the effect of credit risk mitigation techniques with the following qualifications stemming from Article 111(2) CRR: For derivative instruments, repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions subject to Chapter 6 of Title II of Part Three CRR or subject to point (f) of Article 92(3) CRR, the original exposure shall correspond to the Exposure Value for Counterparty Credit Risk calculated in accordance with the methods laid down Chapter 6 of Title II of Part Three CRR. Exposure values for leases shall be subject to Article 134(7) CRR. In the case of on-balance sheet netting as laid down in Article 219 CRR, the exposure values shall be reported taking into account the amount of the received cash collateral. In the case of master netting agreements covering repurchase transactions, securities, commodities lending, borrowing transactions or other capital market driven transactions subject to Chapter 6 of Title II of Part Three CRR, the effect of Funded Credit Protection in the form of master netting agreements referred to in Article 220(4) CRR shall be reflected in column 010. Therefore, in the case of master netting agreements covering repurchase transactions subject to Chapter 6 of Title II of Part Three CRR, E* as calculated in accordance with Articles 220 and 221 CRR shall be reported in column 010 of the CR SA template. , 030, (-) Value adjustments and provision associated with the original exposure Article 24 and 111 CRR Value adjustments and provisions for credit losses made in accordance with the accounting framework to which the reporting entity is subject , 040, Exposure net of value adjustments and provisions Sum of columns 010 and 030 , 050 – 100, CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE Credit risk mitigation techniques as defined in point (57) of Article 4(1) CRR that reduce the credit risk of an exposure or exposures via the substitution of exposures as described below in “Substitution of the exposure due to CRM”. Collateral that has an effect on the exposure value (e.g. if used for credit risk mitigation techniques with substitution effects on the exposure) shall be capped at the exposure value. Items to be reported here: collateral, incorporated in accordance with the Financial Collateral Simple Method; eligible unfunded credit protection. Please also see instructions of point 3.1.1. , 050 – 060, Unfunded credit protection: adjusted values (G A ) Article 235 CRR Article 239(3) CRR contains the formula for the calculation of the adjusted value G A of an unfunded credit protection. , 050, Guarantees Article 203 CRR Unfunded Credit Protection as defined in point (59) of Article 4(1) CRR which does not include Credit Derivatives. , 060, Credit derivatives Article 204 CRR , 070 – 080, Funded credit protection These columns refer to funded credit protection as defined in point (58) of Article 4(1) CRR and subject to the rules laid down in Articles 196, 197 and 200 CRR. The amounts shall not include master netting agreements (already included in Original Exposure pre-conversion factors). Investments in credit linked notes as referred to in Article 218 CRR and on-balance sheet netting positions resulting from eligible on-balance sheet netting agreements as referred to in Article 219 CRR shall be treated as cash collateral. , 070, Financial collateral: simple method Paragraphs 1 and 2 of Article 222 CRR. , 080, Other funded credit protection Article 232 CRR. , 090 – 100, SUBSTITUTION OF THE EXPOSURE DUE TO CRM Article 222(3), paragraphs 1 and 2 of Article 235 and Article 236 CRR Outflows shall correspond to the covered part of the Original Exposure pre-conversion factors that is deducted from the obligor’s exposure class and subsequently assigned to the protection provider’s exposure class. That amount shall be considered as an inflow into the protection provider’s exposure class. Inflows and outflows within the same exposure classes shall also be reported. Exposures stemming from possible in- and outflows from and to other templates shall be taken into account. , 110, NET EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE-CONVERSION FACTORS Amount of the exposure net of value adjustments after taking into account outflows and inflows due to CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE , 120-140, CREDIT RISK MITIGATION TECHNIQUES AFFECTING THE EXPOSURE AMOUNT. FUNDED CREDIT PROTECTION, FINANCIAL COLLATERAL COMPREHENSIVE METHOD Articles 223 to 228 CRR. They also include credit linked notes (Article 218 CRR) Credit linked notes as referred to in Article 218 CRR and on-balance sheet netting positions resulting from eligible on-balance sheet netting agreements as referred to in Article 219 CRR shall be treated as cash collateral. The effect of the collateralization of the Financial Collateral Comprehensive Method applied to an exposure, which is secured by eligible financial collateral, shall be calculated in accordance with Articles 223 to 228 CRR. , 120, Volatility adjustment to the exposure Paragraphs 2 and 3 of Article 223 CRR. The amount to be reported is the impact of the volatility adjustment to the exposure (EVA-E) = E*He , 130, (-) Financial collateral adjusted value (Cvam) Article 239(2) CRR. For trading book operations, financial collateral and commodities eligible for trading book exposures in accordance with points (c) to (f) of Article 299(2) CRR shall be included. The amount to be reported corresponds to Cvam = C*(1-Hc-Hfx)*(t-t*)/(T-t*). For a definition of C, Hc, Hfx, t, T and t* see Sections 4 and 5 of Chapter 4 of Title II of Part Three CRR. , 140, (-) Of which: Volatility and maturity adjustments Article 223(1) CRR and Article 239(2) CRR. The amount to be reported is the joint impact of volatility and maturity adjustments (Cvam-C) = C*[(1-Hc-Hfx)*(t-t*)/(T-t*)-1], where the impact of volatility adjustment is (Cva-C) = C*[(1-Hc-Hfx)-1] and the impact of maturity adjustments is (Cvam-Cva) = C*(1-Hc-Hfx)*[(t-t*)/(T-t*)-1] , 150, Fully adjusted exposure value (E*) Article 220(4), Article 223(2) to (5) and Article 228(1) CRR. , 160 – 190, Breakdown of the fully adjusted exposure value of off-balance sheet items by conversion factors Article 111(1) and point (56) of Article 4(1) CRR. See also Articles 222(3) and 228(1) CRR. The figures reported shall be the fully adjusted exposure values before application of the conversion factor. , 200, Exposure value Article 111 CRR and Section 4 of Chapter 4 of Title II of Part Three CRR. Exposure value after taking into account value adjustments, all credit risk mitigants and credit conversion factors that is to be assigned to risk weights in accordance with Article 113 and Section 2 of Chapter 2 of Title II of Part Three CRR. , 210, Of which: Arising from Counterparty Credit Risk For Derivative instruments, repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions subject to Chapter 6 of Title II of Part Three CRR, the exposure value for Counterparty Credit Risk calculated in accordance with the methods laid down in Sections 2 to 5 of Chapter 6 of Title II of Part Three CRR. , 215, Risk weighted exposure amount pre SME-supporting factor Paragraphs 1 to 5 of Article 113CRR, without taking into account the SME-supporting factor laid down in Article 501 CRR. , 220, Risk weighted exposure amount after SME-supporting factor Paragraphs 1 to 5 of Article 113CRR, taking into account the SME-supporting factor laid down in Article 501 CRR. , 230, Of which: with a credit assessment by a nominated ECAI Points (a) to (d), (f), (g), (l), (n), (o) and (q) of Article 112 CRR , 240, Of which: with a credit assessment derived from central government Points (b) to d), (f), (g), (l) and (o) of Article 112 CRR , 010, Total exposures , 015, of which: Defaulted exposures in exposure classes “items associated with a particular high risk” and “equity exposures” Article 127 CRR This row shall only be reported in exposure classes “Items associated with a particular high risk” and “Equity exposures”. An exposure that is either listed in Article 128(2) CRR or meets the criteria set in Article 128(3) or Article 133 CRR shall be assigned to the exposure class “Items associated with particular high risk” or “Equity exposures”. Consequently, there shall be no other allocation, even in case of an exposure in default as referred to in Article 127 CRR. , 020, of which: SME All exposures to SME shall be reported here. , 030, of which: Exposures subject to the SME-supporting factor Only exposures which meet the requirements of Article 501 CRR shall be reported here. , 040, of which: Secured by mortgages on immovable property – Residential property Article 125 CRR Only reported in exposure class “Secured by mortgages on immovable property” , 050, of which: Exposures under the permanent partial use of the Standardised Approach Exposures to which the Standardised Approach has been applied in accordance with Article 150(1) CRR , 060, of which: Exposures under the Standardised Approach with prior supervisory permission to carry out a sequential IRB implementation Article 148(1) CRR , 070-130, BREAKDOWN OF TOTAL EXPOSURES BY EXPOSURE TYPES Reporting institution’s “banking book” positions shall be broken-down, following the criteria provided below, into on-balance sheet exposures subject to credit risk, off-balance sheet exposures subject to credit risk and exposures subject to counterparty credit risk. Exposures to counterparty credit risk arising from the trading book business of the institution as referred to in point (f) of Article 92(3) and Article 299(2) CRR shall be assigned to the exposures subject to counterparty credit risk. Institutions that apply Article 94(1) CRR also break down their “trading book” positions following the criteria provided below, into on-balance sheet exposures subject to credit risk, off-balance sheet exposures subject to credit risk and exposures subject to counterparty credit risk. , 070, On balance sheet exposures subject to credit risk Assets referred to in Article 24 CRR not included in any other category. Exposures, which are on-balance sheet items and which are included as Securities Financing Transactions, Derivatives & Long Settlement Transactions or from Contractual Cross Product Netting shall be reported in rows 090, 110 and 130, and therefore shall not be reported in this row. Free deliveries as referred to in Article 379(1) CRR (if not deducted) do not constitute an on-balance sheet item, but nevertheless shall be reported in this row. Exposures arising from assets posted to a CCP as defined in point (90) of Article 4(1)) CRR shall be included if not reported in row 080. , 080, Off balance sheet exposures subject to credit risk Off-balance sheet positions comprise the items listed in Annex I CRR. Exposures, which are off-balance sheet items and which are included as Securities Financing Transactions, Derivatives & Long Settlement Transactions or from Contractual Cross Product Netting shall be reported in rows 090, 110 and 130 and therefore not be reported in this row. Exposures arising from assets posted to a CCP as defined in point (90) of Article 4(1) CRR shall be included if they are considered as off-balance sheet items. , 090-130, Exposures/Transactions subject to counterparty credit risk , 090, Securities Financing Transactions Securities Financing Transactions (SFT), as defined in paragraph 17 of the Basel Committee document “The Application of Basel II to Trading Activities and the Treatment of Double Default Effects”, includes: (i) Repurchase and reverse repurchase agreements as defined in point (82) of Article 4(1) CRR as well as securities or commodities lending and borrowing transactions; (ii) margin lending transactions as defined in Article 272(3) CRR. , 100, Of which: centrally cleared through a QCCP Article 306 CRR for qualifying CCPs as defined in point (88) of Article 4(1) CRR in accordance with Article 301(2) CRR. Trade exposures, as defined in point (91) of Article 4(1) CRR, to a CCP , 110, Derivatives and Long Settlement Transactions Derivatives comprise the contracts listed in Annex II to the CRR. Long Settlement Transactions as defined in Article 272(2) CRR. Derivatives and Long Settlement Transactions which are included in a Cross Product Netting and therefore reported in row 130, shall not be reported in this row. , 120, Of which: centrally cleared through a QCCP Article 306 CRR for qualifying CCPs as defined in point (88) of Article 4(1) CRR in accordance with Article 301(2) CRR Trade exposures, as defined in point (91) of Article 4(1) CRR, to a CCP , 130, From Contractual Cross Product Netting Exposures that due to the existence of a contractual cross product netting (as defined in Article 272(11) CRR) cannot be assigned to either Derivatives & Long Settlement Transactions or Securities Financing Transactions, shall be included in this row. , 140-280, BREAKDOWN OF EXPOSURES BY RISK WEIGHTS , 140, 0 % , 150, 2 % Article 306(1) CRR , 160, 4 % Article 305(3) CRR , 170, 10 % , 180, 20 % , 190, 35 % , 200, 50 % , 210, 70 % Point (c) of Article 232(3) CRR. , 220, 75 % , 230, 100 % , 240, 150 % , 250, 250 % Articles 133(2) and 48(4) CRR , 260, 370 % Article 471 CRR , 270, 1 250 % Article 133(2) and Article 379 CRR , 280, Other risk weights This row is not available for exposure classes Government, Corporates, Institutions and Retail. For reporting those exposures not subject to the risk weights listed in the template. Paragraphs 1 to 5 of Article 113 CRR. Unrated nth-to-default credit derivatives under the Standardised Approach (Article 134(6) CRR) shall be reported in this row under the exposure class “Other items”. See also Article 124(2) and point (b) of Article 152(2) CRR. , 290-320, Memorandum Items See also the explanation of the purpose of the memorandum items in the general section of the CR SA. , 290, Exposures secured by mortgages on commercial immovable property Point (i) of Article 112 CRR This is a memorandum item only. Independent from the calculation of risk exposure amounts of exposures secured by commercial immovable property as referred to in Article 124 and 126 CRR the exposures shall be broken down and reported in this row if the exposures are secured by commercial real estate. , 300, Exposures in default subject to a risk weight of 100 % Point (j) of Article 112 CRR Exposures included in the exposure class “exposures in default” which shall be included in this exposure class if they were not in default. , 310, Exposures secured by mortgages on residential property Point (i) of Article 112 CRR This is a memorandum item only. Independent from the calculation of risk exposure amounts of exposures secured by mortgages on residential property in accordance with Article 124 and 125 CRR the exposures shall be broken down and reported in this row if the exposures are secured by real estate property. , 320, Exposures in default subject to a risk weight of 150 % Point (j) of Article 112 CRR Exposures included in the exposure class “exposures in default” which shall be included in this exposure class if they were not in default. , 010, INTERNAL RATING SYSTEM/PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) The PD assigned to the obligor grade or pool to be reported shall be based on the provisions laid down in Article 180 CRR. For each individual grade or pool, the PD assigned to the specific obligor grade or pool shall be reported. For figures corresponding to an aggregation of obligor grades or pools (e.g. total exposures), the exposure weighted average of the PDs assigned to the obligor grades or pools included in the aggregation shall be provided. The exposure value (column 110) shall be used for the calculation of the exposure-weighted average PD. , , For each individual grade or pool, the PD assigned to the specific obligor grade or pool shall be reported. All reported risk parameters shall be derived from the risk parameters used in the internal rating system approved by the respective competent authority. It is neither intended nor desirable to have a supervisory master scale. If the reporting institution applies a unique rating system or is able to report in accordance with an internal master scale, that scale shall be used. Otherwise, the different rating systems shall be merged and ordered in accordance with the following criteria: Obligor grades of the different rating systems shall be pooled and ordered from the lower PD assigned to each obligor grade to the higher. Where the institution uses a large number of grades or pools, a reduced number of grades or pools to be reported may be agreed with the competent authorities. Institutions shall contact their competent authority in advance if they want to report a different number of grades in comparison with the internal number of grades. For the purposes of weighting the average PD, the exposure value reported in column 110 shall be used. All exposures, including defaulted exposures, are to be considered for the the calculation of the exposure weighted average PD (e.g. for “total exposure”). Defaulted exposures shall be those assigned to the last rating grade/s with a PD of 100 %. , 020, ORIGINAL EXPOSURE PRE-CONVERSION FACTORS Institutions shall report the exposure value before taking into account any value adjustments, provisions, effects due to credit risk mitigation techniques or credit conversion factors. The original exposure value shall be reported in accordance with Article 24 CRR and paragraphs 1, 2, 4, 5, 6 and 7 of Article 166 CRR. The effect resulting from Article 166(3) CRR (effect of on balance sheet netting of loans and deposits) shall be reported separately as Funded Credit Protection and shall therefore not reduce the Original Exposure. , 030, OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES Breakdown of the original exposure pre-conversion factor for all exposures of entities referred to in Article 142(4) and (5) CRR subject to the higher correlation determined in accordance with Article 153(2) CRR. , 040-080, CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE Credit risk mitigation as defined in point (57) of Article 4(1) CRR that reduce the credit risk of an exposure or exposures via the substitution of exposures as defined below in “SUBSTITUTION OF THE EXPOSURE DUE TO CRM”. , 040-050, UNFUNDED CREDIT PROTECTION Unfunded credit protection as defined in point (59) of Article 4(1) CRR. Collateral that has an effect on the exposure (e.g. used for credit risk mitigation techniques with substitution effects on the exposure) shall be capped at the exposure value. , 040, GUARANTEES: Where own estimates of LGD are not used, the Adjusted Value (G A ) as defined in Article 236(3) CRR shall be provided. When own estimates of LGD are used in accordance with Article 183 CRR, the relevant value used in the internal model shall be reported. Guarantees shall be reported in column 040 where the adjustment is not made in the LGD. Where the adjustment is made in the LGD, the amount of the guarantee shall be reported in column 150. Regarding exposures subject to the double default treatment, the value of unfunded credit protection shall be reported in column 220. , 050, CREDIT DERIVATIVES: Where own estimates of LGD are not used, the Adjusted Value (G A ) as defined in Article 236(3) CRR shall be provided. Where own estimates of LGD are used in accordance with Article 183 CRR, the relevant value used in the internal modelling shall be reported. Where the adjustment is made in the LGD, the amount of the credit derivatives shall be reported in column 160. Regarding exposures subject to the double default treatment, the value of unfunded credit protection shall be reported in column 220. , 060, OTHER FUNDED CREDIT PROTECTION Collateral that has an effect on the exposure (e.g. where used for credit risk mitigation techniques with substitution effects on the exposure) shall be capped at the exposure value. Where own estimates of LGD are not used, Article 232 CRR shall be applied. Where own estimates of LGD are used, those credit risk mitigation that complies with the conditions in Article 212 CRR shall be reported. The relevant value used in the internal model shall be reported. The amount shall be reported in column 060 where the adjustment is not made in the LGD. Where an adjustment is made in the LGD, that amount shall be reported in column 170. , 070-080, SUBSTITUTION OF THE EXPOSURE DUE TO CRM Outflows shall correspond to the covered part of the original exposure pre-conversion factors, that is deducted from the obligor’s exposure class and, where relevant, obligor grade or pool, and subsequently assigned to the protection provider’s exposure class and, where relevant, obligor grade or pool. That amount shall be considered as an inflow into the protection provider’s exposure class and, where relevant, obligor grades or pools. Inflows and outflows within the same exposure classes and, where relevant, obligor grades or pools, shall also be considered. Exposures stemming from possible in- and outflows from and to other templates shall be taken into account. , 090, EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE-CONVERSION FACTORS Exposure assigned in the corresponding obligor grade or pool and exposure class after taking into account outflows and inflows due to CRM techniques with substitution effects on the exposure. , 100, 120, Of which: Off Balance Sheet Items See CR-SA instructions , 110, EXPOSURE VALUE The exposure value determined in accordance with Article 166 CRR and the second sentence of Article 230(1) CRR shall be reported. For the instruments referred to in Annex I, the credit conversion factors (paragraphs 8, 9 and 10 of Article 166 CRR), irrespective of the approach chosen by the institution, shall be applied. For rows 040-060 (securities financing transactions, derivatives and long settlement transactions and exposures from contractual cross-product netting), subject to Chapter 6 of Title II of Part Three CRR, the Exposure Value shall be the same as the value for Counterparty Credit Risk calculated in accordance with Sections 3 to 7 of Chapter 6 of Title II of Part Three CRR. Those values shall be reported in this column and not column 130 “Of which: arising from counterparty credit risk”. , 130, Of which: Arising from counterparty Credit Risk See CR SA instructions. , 140, OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES Breakdown of the exposure value for all exposures to entities referred to in Article 142(4) and (5) CRR subject to the higher correlation determined in accordance with Article 153(2) CRR. , 150-210, CREDIT RISK MITIGATION TECHNIQUES TAKEN INTO ACCOUNT IN LGD ESTIMATES EXCLUDING DOUBLE DEFAULT TREATMENT CRM techniques that have an impact on LGDs as a result of the application of the substitution effect of CRM techniques shall not be included in these columns. Where own estimates of LGD are not used, Article 228(2), Article 230(1) and (2) and Article 231 CRR shall be taken into account. Where own estimates of LGD are used: Regarding unfunded credit protection, for exposures to central governments, central banks, institutions and corporates, Article 161(3) CRR shall be taken into account. For retail exposures, Article 164(2) CRR shall be taken into account. Regarding funded credit protection, the collateral shall be taken into account in the LGD estimates in accordance with points (e) and (f) of Article 181(1) CRR. , 150, GUARANTEES See instructions to column 040. , 160, CREDIT DERIVATIVES See instructions to column 050. , 170, OWN ESTIMATES OF LGDS ARE USED: OTHER FUNDED CREDIT PROTECTION The relevant value used in the internal modelling of the institution. Those credit risk mitigants that comply with the criteria in Article 212 CRR. , 180, ELIGIBLE FINANCIAL COLLATERAL For trading book operations, financial instruments and commodities eligible for trading book exposures in accordance with points (c) to (f) of Article 299(2) CRR shall be included. Credit linked notes and on -balance sheet netting in accordance with Section 4 of Chapter 4 of Title II of Part Three CRR shall be treated as cash collateral. Where own estimates of LGD are not used, values shall be determined in accordance with paragraphs 1 to 4 of Article 193 and Article 194(1) CRR. The adjusted value (Cvam) as set out in Article 223(2) CRR shall be reported. Where own estimates of LGD are used, the financial collateral shall be taken into account in the LGD estimates in accordance with points (e) and (f) of Article 181(1) CRR. The amount to be reported shall be the estimated market value of the collateral. , 190-210, OTHER ELIGIBLE COLLATERAL Where own estimates of LGD are not used, values shall be determined in accordance with paragraphs 1 to 8 of Article 199 CRR and Article 229 CRR. Where own estimates of LGD are used, other collateral shall be taken into account in the LGD estimates in accordance with points (e) and (f) of Article 181(1) CRR. , 190, REAL ESTATE Where own estimates of LGD are not used, values shall be determined in accordance with paragraphs 2, 3 and 4 of Article 199 CRR and shall be reported in this column. Leasing of real estate property shall also be included (see Article 199(7) CRR). See also Article 229 CRR. Where own estimates of LGD are used, the amount to be reported shall be the estimated market value. , 200, OTHER PHYSICAL COLLATERAL Where own estimates of LGD are not used, values shall be determined in accordance with paragraphs 6 and 8 of Article 199 CRR and shall be reported in this column. Leasing of property different from real estate shall also be included (see Article 199(7) CRR). See also Article 229(3) CRR. Where own estimates of LGD are used, the amount to be reported shall be the estimated market value of collateral. , 210, RECEIVABLES Where own estimates of LGD are not used, values shall be determined in accordance with Articles 199(5) and 229(2) CRR and shall be reported in this column. Where own estimates of LGD are used, the amount to be reported shall be the estimated market value of collateral. , 220, SUBJECT TO DOUBLE DEFAULT TREATMENT: UNFUNDED CREDIT PROTECTION Guarantees and credit derivatives covering exposures subject to the double default treatment taking into account Article 202 and Article 217(1) CRR. See also columns 040 “Guarantees” and 050 “Credit derivatives”. , 230, EXPOSURE WEIGHTED AVERAGE LGD (%) All the impact of CRM techniques on LGD values as specified in Chapters 3 and 4 of Title II of Part Three CRR shall be considered. In- case of exposures subject to the double default treatment, the LGD to be reported shall correspond to the LGD selected in accordance with Article 161(4) CRR. For defaulted exposures, point (h) of Article 181(1) CRR shall be taken into account. The exposure value referred to in column 110 shall be used for the calculation of the exposure-weighted averages. All effects shall be considered (so the floor applicable to mortgages shall be included in the reporting). For institutions applying the IRB Approach but not using their own estimates of LGD, the risk mitigation effects of financial collateral shall be reflected in E*, the fully adjusted value of the exposure, and then reflected in LGD* as referred to in Article 228(2) CRR. The exposure weighted average LGD associated to each PD “obligor grade or pool” shall result from the average of the prudential LGDs, assigned to the exposures of that PD grade/pool, weighted by the respective exposure value of column 110. Where own estimates of LGD are applied, Article 175 and paragraphs 1 and 2 of Article 181 CRR shall be taken into account. In case of exposures subject to the double default treatment, the LGD to be reported shall correspond to the LGD selected in accordance with Article 161(4) CRR. The calculation of the exposure weighted average LGD shall be derived from the risk parameters really used in the internal rating system approved by the respective competent authority. Data shall not be reported for specialised lending exposures referred to in Article 153(5). Exposures and the respective LGDs for large regulated financial sector entities and unregulated financial entities shall not be included in the calculation of column 230, but only be included in the calculation of column 240. , 240, EXPOSURE WEIGHTED AVERAGE LGD (%) FOR LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES Exposure weighted average LGD (%) for all exposures to large financial sector entities as defined in Article 142(4) CRR and to unregulated financial sector entities as defined in Article 142(5) CRR subject to the higher correlation determined in accordance with Article 153(2) CRR. , 250, EXPOSURE-WEIGHTED AVERAGE MATURITY VALUE (DAYS) The value reported shall be determined in accordance with Article 162 CRR. The exposure value (column 110) shall be used for the calculation of the exposure-weighted averages. The average maturity shall be reported in days. This data shall not be reported for the exposure values for which the maturity is not an element in the calculation of risk weighted exposure amounts. That means that this column shall not be filled in for the exposure class “retail”. , 255, RISK WEIGHTED EXPOSURE AMOUNT PRE SME-SUPPORTING FACTOR For central governments and central banks, corporate and institutions, see paragraphs 1 and 3 of Article 153 CRR. For retail, see Article 154(1) CRR. The SME-supporting factor referred to in Article 501(1) CRR shall not be taken into account. , 260, RISK WEIGHTED EXPOSURE AMOUNT AFTER SME-SUPPORTING FACTOR For central governments and central banks, corporate and institutions, see paragraphs 1 and 3 of Article 153 CRR. For retail, see Article 154(1) CRR. The SME-supporting factor referred to in Article 501(1) CRR shall be taken into account. , 270, OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES Breakdown of the risk weighted exposure amount after SME supporting factor for all exposures to large financial sectors entities as defined in Article 142(4) CRR and to unregulated financial sector entities as defined in Article 142(5) CRR, subject to the higher correlation determined in accordance with Article 153(2) CRR. , 280, EXPECTED LOSS AMOUNT For the definition of Expected Loss, see Article 5(3) CRR and, for the calculation of expected loss amounts, see Article 158 CRR. The expected loss amount to be reported shall be based on the risk parameters really used in the internal rating system approved by the respective competent authority. , 290, (-) VALUE ADJUSTMENTS AND PROVISIONS Value Adjustments as well as specific and general credit risk adjustments in accordance with Article 159 CRR shall be reported. General credit risk adjustments shall be reported by assigning the amount pro rata on the basis of the expected loss of the different obligor grades. , 300, NUMBER OF OBLIGORS Paragraphs 1 and 2 of Article 172 CRR. For all exposure classes, with the exception of the exposure class retail and the cases mentioned in the second sentence of point (e) of Article 172(1) CRR, the institution shall report the number of legal entities/obligors which were separately rated, regardless of the number of different loans or exposures granted. Within the exposure class retail, or if separate exposures to the same obligor are assigned to different obligor grades in accordance with the second sentence of point (e) of Article 172(1) CRR in other exposure classes, the institution shall report the number of exposures which were separately assigned to a certain rating grade or pool. In case Article 172(2) CRR applies, an obligor may be considered in more than one grade. As this column deals with an element of the structure of the rating systems, it relates to the original exposures pre-conversion factor assigned to each obligor grade or pool without taking into account the effect of CRM techniques (in particular redistribution effects). , 010, TOTAL EXPOSURES , 015, of which: Exposures subject to SME-supporting factor Only exposures which meet the requirements of Article 501(2) CRR shall be reported here. , 020-060, BREAKDOWN OF TOTAL EXPOSURES BY EXPOSURE TYPES: , 020, On balance sheet items subject to credit risk Assets referred to in Article 24 CRR shall not be included in any other category. Exposures, which are on-balance sheet items and which are included as Securities Financing Transactions, Derivatives & Long Settlement Transactions or from Contractual Cross Product Netting shall be reported in rows 040-060 and, therefore, not reported in this row. Free deliveries as referred to in Article 379(1) CRR (if not deducted) do not constitute an on-balance sheet item, but nevertheless shall be reported in this row. Exposures arising from assets posted to a CCP as defined in point (91) of Article 4(1) CRR shall be included if not reported in row 030. , 030, Off balance sheet items subject to credit risk Off-balance sheet items shall comprise those items that are listed in Annex I CRR. Exposures, which are off-balance sheet items and which are included as Securities Financing Transactions, Derivatives & Long Settlement Transactions or from Contractual Cross Product Netting, shall be reported in rows 040-060 and, therefore, not in this row. Exposures arising from assets posted to a CCP as defined in point (91) of Article 4(1) CRR shall be included if they are considered as off-balance sheet items. , 040-060, Exposures/Transactions subject to counterparty credit risk , 040, Securities Financing Transactions Securities Financing Transactions (SFT), as defined in paragraph 17 of the Basel Committee document “The Application of Basel II to Trading Activities and the Treatment of Double Default Effects”, includes: (i) repurchase and reverse repurchase agreements as defined in point (82) of Article 4(1) CRR as well as securities or commodities lending and borrowing transactions and (ii) margin lending transactions as defined in Article 272(3) CRR. Securities Financing Transactions, which are included in a Cross Product Netting and therefore reported in row 060, shall not be reported in this row. , 050, Derivatives and Long Settlement Transactions Derivatives comprise those contracts that are listed in Annex II CRR. Derivatives and Long Settlement Transactions which are included in a Cross Product Netting and therefore reported in row 060 shall not be reported in this row. , 060, From Contractual Cross Product Netting See CR SA instructions , 070, EXPOSURES ASSIGNED TO OBLIGOR GRADES OR POOLS: TOTAL For exposures to corporates, institutions and central governments and central banks, see point (6) of Article 142(1) and point (c) of Article 170(1) CRR. For retail exposures see point (b) of Article 170(3) CRR. For exposures arising from purchased receivables, see Article 166(6) CRR. Exposures for dilution risk of purchased receivables shall not be reported by obligor grades or pools and shall be reported in row 180. Where the institution uses a large number of grades or pools, a reduced number of grades or pools to be reported may be agreed with the competent authorities. A master scale is not used. Instead, institutions shall determine the scale to be used themselves. , 080, SPECIALISED LENDING SLOTTING CRITERIA: TOTAL Article 153(5) CRR. This shall only apply to the exposure classes corporates, institutions and central governments and central banks. , 090-150, BREAKDOWN BY RISK WEIGHTS OF TOTAL EXPOSURES UNDER SPECIALISED LENDING SLOTTING CRITERIA: , 120, Of which: In category 1 Table 1 of Article 153(5) CRR , 160, ALTERNATIVE TREATMENT: SECURED BY REAL ESTATE Paragraphs 1 and 2 of Article 193, paragraphs 1 to 7 of Article 194 and Article 230(3) CRR , 170, EXPOSURES FROM FREE DELIVERIES APPLYING RISK WEIGHTS UNDER THE ALTERNATIVE TREATMENT OR 100 % AND OTHER EXPOSURES SUBJECT TO RISK WEIGHTS Exposures arising from free deliveries for which the alternative treatment referred to in the last sentence of the first subparagraph of Article 379(2) CRR is used, or for which a 100 % risk weight is applied in accordance with the last subparagraph of Article 379(2) CRR. Unrated nth-to-default credit derivatives in accordance with Article 153(8) CRR and any other exposure subject to risk weights not included in any other row shall be reported in this row. , 180, DILUTION RISK: TOTAL PURCHASED RECEIVABLES See point (53) of Article 4(1) CRR for a definition of dilution risk. For calculation of risk weight for dilution risk see Article 157(1) CRR. In accordance with Article 166(6) CRR, the exposure value of purchased receivables shall be the outstanding amount minus the risk weighted exposure amounts for dilution risk prior to credit risk mitigation. , 005, Obligor grade (row identifier) This is a row identifier and shall be unique for each row on a particular sheet of the template. It shall follow the numerical order 1, 2, 3, etc. , 010-300,Instructions for each of these columns are the same as for the corresponding numbered columns in CR IRB 1 template., 010-001 – 010-NNN,Values reported in these rows must be ordered from the lower to the higher in accordance with the PD assigned to the obligor grade or pool. PD of obligors in default shall be 100 %. Exposures subject to the alternative treatment for real estate collateral (only available when not using own estimates for the LGD) shall not be assigned in accordance with the PD of the obligor and not reported in this template., 010, ORIGINAL EXPOSURE PRE-CONVERSION FACTORS Same definition as for column 010 of CR SA template , 020, Defaulted exposures Original exposure pre-conversion factors for those exposures which have been classified as “exposures in default” and for defaulted exposures assigned to the exposure classes “exposures associated with particularly high risk” or “equity exposures”. This “memorandum item” shall provide additional information about the obligor structure of defaulted exposures. Exposures classified as “exposures in default” as referred to in point (j) of Article 112 CRR shall be reported where the obligors would have been reported if those exposures were not assigned to the exposure classes “exposures in default”. This information is a “memorandum item” – hence does not affect the calculation of risk weighted exposure amounts of exposure classes “exposures in default”, “exposures associated with particularly high risk” or “equity exposures” as referred to in points (j), (k) and (p) of Article 112 CRR. , 040, Observed new defaults for the period The amount of original exposures which have moved into exposure class “Exposures in default” during the 3-month period since the last reporting reference date shall be reported against the exposure class to which the obligor originally belonged. , 050, General credit risk adjustments Credit risk adjustments as referred to in Article 110 CRR. This item shall include the general credit risk adjustments that are eligible for inclusion in T2 capital, before the application of the cap referred to in point (c) of Article 62 CRR. The amount to be reported shall be gross of tax effects. , 055, Specific credit risk adjustments Credit risk adjustments as referred to in Article 110 CRR. , 060, Write-offs Write-offs include both reductions of the carrying of impaired financial assets recognised directly in profit or loss [IFRS 7.B5.(d).(i)] and reductions in the amounts of the allowance accounts charged against the impaired financial assets [IFRS 7.B5.(d).(ii)]. , 070, Credit risk adjustments/write-offs for observed new defaults Sum of credit risk adjustments and write-offs for those exposures which were classified as “defaulted exposures” during the 3-month period since the last data submission. , 075, Exposure value Same definition as for column 200 of CR SA template , 080, RISK WEIGHTED EXPOSURE AMOUNT PRE SME-SUPPORTING FACTOR Same definition as for column 215 of CR SA template , 090, RISK WEIGHTED EXPOSURE AMOUNT AFTER SME-SUPPORTING FACTOR Same definition as for column 220 of CR SA template , 010, Central governments or central banks Point (a) of Article 112 CRR , 020, Regional governments or local authorities Point (b) of Article 112 CRR. , 030, Public sector entities Point (c) of Article 112 CRR , 040, Multilateral developments banks Point (d) of Article 112 CRR , 050, International organisations Point (e) of Article 112 CRR , 060, Institutions Point (f) of Article 112 CRR , 070, Corporates Point (g) of Article 112 CRR , 075, of which: SME Same definition as for row 020 of CR SA template , 080, Retail Point (h) of Article 112 CRR , 085, of which: SME Same definition as for row 020 of CR SA template , 090, Secured by mortgages on immovable property Point (i) of Article 112 CRR , 095, of which: SME Same definition as for row 020 of CR SA template , 100, Exposures in default Point (j) of Article 112 CRR , 110, Items associated with particularly high risk Point (k) of Article 112 CRR , 120, Covered bonds Point (l) of Article 112 CRR , 130, Claims on institutions and corporates with a short-term credit assessment Point (n) of Article 112 CRR , 140, Collective investments undertakings (CIU) Point (o) of Article 112 CRR , 150, Equity exposures Point (p) of Article 112 CRR , 160, Other exposures Point (q) of Article 112 CRR , 170, Total exposures , 010, ORIGINAL EXPOSURE PRE-CONVERSION FACTORS Same definition as for column 020 of CR IRB template , 030, Of which defaulted Original exposure value for those exposures which have been classified as defaulted exposures in accordance with Article 178 CRR. , 040, Observed new defaults for the period The amount of original exposures which have moved into exposure class “Exposures in default” during the 3-month period since the last reporting reference date shall be reported against the exposure class to which the obligor originally belonged. , 050, General credit risk adjustments Credit risk adjustments as referred to in Article 110 CRR. , 055, Specific credit risk adjustments Credit risk adjustments as referred to in Article 110 CRR. , 060, Write-offs Write-offs include both reductions of the carrying of impaired financial assets recognised directly in profit or loss [IFRS 7.B5.(d).(i)] and reductions in the amounts of the allowance accounts charged against the impaired financial assets [IFRS 7.B5.(d).(ii)]. , 070, Credit risk adjustments/write-offs for observed new defaults Sum of credit risk adjustments and write-offs for those exposures which were classified as “defaulted exposures” during the 3-month period since the last data submission. , 080, INTERNAL RATING SYSTEM/PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) Same definition as for column 010 of CR IRB template , 090, EXPOSURE WEIGHTED AVERAGE LGD (%) Same definition as for columns 230 and 240 of CR IRB template: the exposure weighted average LGD (%) shall refer to all exposures, including exposures to large financial sector entities and unregulated financial entities. Point (h) of Article 181(1) CRR shall apply. Data shall not be reported for specialised lending exposures referred to in Article 153(5) CRR. , 100, Of which: defaulted Exposure weighted LGD for those exposures which have been classified as defaulted exposures in accordance with Article 178 CRR. , 105, Exposure value Same definition as for column 110 of CR IRB template. , 110, RISK WEIGHTED EXPOSURE AMOUNT PRE SME-SUPPORTING FACTOR Same definition as for column 255 of CR IRB template , 120, Of which defaulted Risk weighted exposure amount for those exposures which have been classified as defaulted exposures in accordance with Article 178(1) CRR. , 125, RISK WEIGHTED EXPOSURE AMOUNT AFTER SME-SUPPORTING FACTOR Same definition as for column 260 of CR IRB template , 130, EXPECTED LOSS AMOUNT Same definition as for column 280 of CR IRB template , 010, Central banks and central governments Point (a) of Article 147(2) CRR , 020, Institutions Point (b) of Article 147(2) CRR , 030, Corporates All exposures to corporates as referred to in point (c) of Article 147(2) CRR , 042, Of which: Specialised lending (excl. SL subject to slotting criteria) Point (a) of Article 147(8) CRR Data shall not be reported for specialized lending exposures as referred to in Article 153(5) CRR. , 045, Of which: Specialised lending subject to slotting criteria Point (a) of Article 147(8) and Article 153(5) CRR , 050, Of which: SME Point (c) of Article 147(2) CRR , 060, Retail All retail exposures as referred to in point (d) of Article 147(2) CRR , 070, Retail – Secured by real estate property Retail exposures as referred to in point (d) of Article 147(2) CRR which are secured by real estate , 080, SME Retail exposures as referred to in point (d) of Article 147(2) and Article 154(3) CRR which are secured by real estate , 090, non-SME Retail exposures as referred to in point (d) of Article 147(2) CRR which are secured by real estate , 100, Retail – Qualifying revolving Retail exposures as referred to in point (d) of Article 147(2) in conjunction with Article 154(4) CRR , 110, Other Retail Other retail exposures as referred to in point (d) of Article 147(2) CRR which are not reported in rows 070 – 100 , 120, SME Other retail exposures as referred to in point (d) of Article 147(2) CRR to SMEs , 130, non-SME Other retail exposures as referred to in point (d) of Article 147(2) CRR to non-SMEs , 140, Equity Equity exposures as referred to in point (e) of Article 147(2) CRR , 150, Total exposures , 010, Amount The value of the relevant credit exposures and their associated own-funds requirements determined in accordance with the instructions for the respective row. , 020, Percentage , 030, Qualitative Information This information shall only be reported for the country of residence of the institution (the jurisdiction corresponding to its home Member State) and the “Total” of all countries. Institutions shall report either {y} or {n} in accordance with the instructions for the relevant row. , 010-020, Relevant credit exposures – Credit risk Relevant credit exposures as referred to in point (a) of Article 140(4) CRD. , 010, Exposure value under the Standardised Approach Exposure value calculated in accordance with Article 111 CRR for relevant credit exposures as referred to in point (a) of Article 140(4) CRD. The exposure value of securitisation positions in the banking book shall be excluded from this row and reported in row 055. , 020, Exposure value under the IRB Approach Exposure value calculated in accordance with Article 166 CRR for relevant credit exposures as referred to in point (a) of Article 140(4) CRD. The exposure value of securitisation positions in the banking book shall be excluded from this row and reported in row 055. , 030-040, Relevant credit exposures – Market risk Relevant credit exposures as referred to in point (b) of Article 140(4) CRD. , 030, Sum of long and short positions of trading book exposures for Standardised Approach Sum of net long and net short positions in accordance with Article 327 CRR of relevant credit exposures as referred to in point (b) of Article 140(4) CRD subject to own funds requirements under Chapter 2 of Title IV of Part Three CRR: exposures to debt instruments other than securitisation; exposures to securitisation positions in the trading book; exposures to correlation trading portfolios; exposures to equity securities; exposures to CIUs where capital requirements are calculated in accordance with Article 348 CRR. , 040, Value of trading book exposures under internal models For relevant credit exposures as referred to in point (b) of Article 140(4) CRD subject to own funds requirements under Chapters 2 and 5 of Title IV of Part Three CRR, the sum of the following shall be reported: Fair value of non-derivative positions, that represent relevant credit exposures as referred to in point (b) of Article 140(4) CRD, determined in accordance with Article 104 CRR. Notional value of derivatives, that represent relevant credit exposures as referred to in point (b) of Article 140(4) CRD. , 055, Relevant credit exposures – Securitisation positions in the banking book Exposure value calculated in accordance with Article 248 CRR for relevant credit exposures as referred to in point (c) of Article 140(4) CRD. , 070-110, Own funds requirements and weights , 070, Total own funds requirements for CCB The sum of rows 080, 090 and 100. , 080, Own funds requirements for relevant credit exposures – Credit risk Own funds requirements calculated in accordance with Chapters 1 to 4 and Chapter 6 of Title II of Part Three CRR for relevant credit exposures as referred to in point (a) of Article 140(4) CRD, in the country in question. Own fund requirements for securitisation positions in the banking book shall be excluded from this row and reported in row 100. The own-funds requirements are 8 % of the risk-weighted exposure amount determined in accordance with Chapters 1 to 4 and Chapter 6 of Title II of Part Three CRR. , 090, Own funds requirements for relevant credit exposures – Market risk Own funds requirements calculated in accordance with Chapter 2 of Title IV of Part Three CRR for specific risk, or in accordance with Chapter 5 of Title IV of Part Three CRR for incremental default and migration risk for relevant credit exposures as referred to in point (b) of Article 140(4) CRD, in the country in question. The own funds requirements for relevant credit exposures under the market risk framework shall include, among others, the own fund requirements for securitisation positions calculated in accordance with Chapter 2 of Title IV of Part Three, CRR and the own funds requirements for exposures to Collective Investment Undertakings determined in accordance with Article 348 CRR. , 100, Own funds requirements for relevant credit exposures – Securitisation positions in the banking book Own funds requirements calculated in accordance with Chapter 5 of Title II of Part Three CRR for relevant credit exposures as referred to in point (c) of Article 140(4) CRD in the country in question. The own-funds requirements are 8 % of the risk-weighted exposure amount calculated in accordance with Chapter 5 of Title II of Part Three, CRR. , 110, Own funds requirements weights The weight applied to the countercyclical buffer rate in each country shall be calculated as a ratio of own fund requirements, determined as follows: Numerator: The total own funds requirements that relate to the relevant credit exposures in the country in question [r070; c010; country sheet], Denominator: The total own funds requirements that relate to all credit exposures relevant for the calculation of the countercyclical buffer as referred to in Article 140(4) CRD [r070; c010; “Total”]. Information on the Own fund requirements weights shall not be reported for the “Total” of all countries. , 120-140, Countercyclical buffer rates , 120, Countercyclical capital buffer rate set by the Designated Authority Countercyclical capital buffer rate set for the country in question by the Designated Authority of that country in accordance with Articles 136, 137, 139, points (a) and (c) of Article 140(2) and point (b) of Article 140(3) CRD. This row shall be left empty when no countercyclical buffer rate was set for the country in question by the Designated Authority of that country. Countercyclical capital buffer rates that were set by the Designated Authority but are not yet applicable in the country in question at the reporting reference date shall not be reported. Information on the Countercyclical capital buffer rate set by the Designated Authority shall not be reported for the “Total” of all countries. , 130, Countercyclical capital buffer rate applicable for the country of the institution Countercyclical capital buffer rate applicable for the country in question which was set by the Designated Authority of the country of residence of the institution, in accordance with Articles 137, 138, 139 and point (b) of Article 140(2) and point (a) of Article 140(3) CRD. Countercyclical capital buffer rates that are not yet applicable at the reporting reference date shall not be reported. Information on the Countercyclical capital buffer rate applicable in the country of the institution shall not be reported for the “Total” of all countries. , 140, Institution-specific countercyclical capital buffer rate Institution-specific countercyclical capital buffer rate, calculated in accordance with Article 140(1) CRD. The institution-specific countercyclical capital buffer rate shall be calculated as the weighted average of the countercyclical buffer rates that apply in the jurisdictions where the relevant credit exposures of the institution are located or are applied for the purposes of Article 140 by virtue of paragraphs 2 or 3 of Article 139 CRD. The relevant countercyclical buffer rate shall reported in [r120; c020; country sheet], or [r130; c020; country sheet], as applicable. The weight applied to the countercyclical buffer rate in each country shall be the share of own funds requirements in total own funds requirements, and shall be reported in [r110; c020; country sheet]. Information on the institution-specific countercyclical capital buffer rate shall only be reported for the “Total” of all countries and not for each country separately. , 150 – 160, Use of the 2 % threshold , 150, Use of 2 % threshold for general credit exposure In accordance with point (b) of Article 2(5) of Commission Delegated Regulation (EU) No 1152/2014, foreign general credit risk exposures, the aggregate of which does not exceed 2 % of the aggregate of the general credit, trading book and securitisation exposures of that institution, may be allocated to the institutions’ home Member State. The aggregate of the general credit, trading book and securitisation exposures shall be calculated by excluding the general credit exposures located in accordance with point (a) of Article 2(5) and Article 2(4) of Commission Delegated Regulation (EU) No 1152/2014. If the institution makes use of this derogation, it shall indicate “y” in the template for the jurisdiction corresponding to its home Member State and for the “Total” of all countries. If an institution does not make use of this derogation, it shall indicate “n” in the respective cell. , 160, Use of 2 % threshold for trading book exposure In accordance with Article 3(3) of Commission Delegated Regulation (EU) No 1152/2014, institutions may allocate trading book exposures to their home Member State where the total trading book exposures do not exceed 2 % of their total general credit, trading book and securitisation exposures. If the institution makes use of this derogation, it shall indicate “y” in the template for the jurisdiction corresponding to its home Member State and for the “Total” of all countries. If an institution does not make use of this derogation, it shall indicate “n” in the respective cell. , 005, OBLIGOR GRADE (ROW IDENTIFIER) The obligor grade shall be a row identifier and shall be unique for each row in the template. It shall follow the numerical order 1, 2, 3, etc. , 010, INTERNAL RATING SYSTEM PD ASSIGNED TO THE OBLIGOR GRADE (%) Institutions applying the PD/LGD approach shall report in column 010 the probability of default (PD) calculated in accordance with Article 165(1) CRR. The PD assigned to the obligor grade or pool to be reported shall be in line with the minimum requirements laid down in Section 6 of Chapter 3 of Title II of Part Three CRR. For each individual grade or pool, the PD assigned to that specific obligor grade or pool shall be reported. All reported risk parameters shall be derived from the risk parameters used in the internal rating system approved by the respective competent authority. For figures corresponding to an aggregation of obligor grades or pools (e.g. “total exposures”), the exposure weighted average of the PDs assigned to the obligor grades or pools included in the aggregation shall be provided. All exposures, including defaulted exposures, are to be considered for the purpose of the calculation of the exposure weighted average PD. For the calculation of the exposure-weighted average PD, the exposure value taking into account unfunded credit protection (column 060) shall be used for weighting purposes. , 020, ORIGINAL EXPOSURE PRE-CONVERSION FACTORS Institutions report in column 020 the original exposure value (pre-conversion factors). In accordance with Article 167 CRR, the exposure value for equity exposures shall be the accounting value remaining after specific credit risk adjustments. The exposure value of off-balance sheet equity exposures shall be its nominal value after specific credit risk adjustments. Institutions shall also include in column 020 the off balance sheet items referred to in Annex I CRR assigned to the equity exposure class (e.g. “the unpaid portion of partly-paid shares”). Institutions applying the Simple Risk Weight approach or the PD/LGD approach (as referred to in Article 165(1) CRR) shall also take into account the offsetting referred to in the second subparagraph of Article 155(2) CRR. , 030-040, CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE UNFUNDED CREDIT PROTECTION GUARANTEES CREDIT DERIVATIVES Irrespective of the approach adopted for the calculation of risk weighted exposure amounts for equity exposures, institutions may recognise unfunded credit protection obtained on equity exposures (Paragraphs 2, 3 and 4 of Article 155 CRR). Institutions applying the Simple Risk Weight approach or the PD/LGD approach shall report in columns 030 and 040 the amount of unfunded credit protection under the form of guarantees (column 030) or credit derivatives (column 040) recognised in accordance with the methods set out in Chapter 4 of Title II of Part Three CRR. , 050, CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE SUBSTITUTION OF THE EXPOSURE DUE TO CRM (-) TOTAL OUTFLOWS Institutions shall report in column 050 the part of the original exposure pre-conversion factors covered by unfunded credit protection recognised in accordance with the methods set out in Chapter 4 of Title II of Part Three CRR. , 060, EXPOSURE VALUE Institutions applying the Simple Risk Weight approach or the PD/LGD approach shall report in column 060 the exposure value, taking into account substitution effects stemming from unfunded credit protection (Paragraphs 2 and 3 of Article 155 and Article 167 CRR). In the case of equity off-balance sheet exposures, the exposure value shall be the nominal value after specific credit risk adjustments (Article 167 CRR). , 070, EXPOSURE WEIGHTED AVERAGE LGD (%) Institutions applying the PD/LGD approach shall report the exposure weighted average of the LGDs assigned to the obligor grades or pools included in the aggregation. The exposure value taking into account unfunded credit protection (column 060) shall be used for the calculation of the exposure-weighted average LGD. Institutions shall take into account Article 165(2) CRR. , 080, RISK WEIGHTED EXPOSURE AMOUNT Institutions shall report risk-weighted exposure amounts for equity exposures calculated in accordance with Article 155 CRR. Where institutions applying the PD/LGD approach do not have sufficient information to use the definition of default set out in Article 178 CRR, a scaling factor of 1,5 shall be assigned to the risk weights when calculating risk weighted exposure amounts (Article 155(3) CRR). With regard to the input parameter M (Maturity) to the risk-weight function, the maturity assigned to equity exposures equals 5 years (Article 165(3) CRR). , 090, MEMORANDUM ITEM: EXPECTED LOSS AMOUNT Institutions shall report in column 090 the expected loss amount for equity exposures calculated in accordance with paragraphs 4, 7, 8 and 9 of Article 158 CRR. , CR EQU IRB 1 – row 020,, PD/LGD APRROACH: TOTAL Institutions applying the PD/LGD approach (Article 155(3) CRR) shall report the required information in row 020 of the CR EQU IRB 1 template. , CR EQU IRB 1 – rows 050- 090, SIMPLE RISK WEIGHT APPROACH: TOTAL BREAKDOWN OF TOTAL EXPOSURES UNDER THE SIMPLE RISK WEIGHT APPROACH BY RISK WEIGHTS: Institutions applying the Simple Risk Weight approach (Article 155(2) CRR) shall report the required information in accordance with the characteristics of the underlying exposures in rows 050 to 090. , CR EQU IRB 1 – row 100, INTERNAL MODELS APPROACH Institutions applying the Internal Models approach (Article 155(4) CRR) shall report the required information in row 100. , CR EQU IRB 1 – row 110, EQUITY EXPOSURES SUBJECT TO RISK WEIGHTS Institutions applying the IRB Approach shall report risk weighted exposure amounts for those equity exposures which attract a fixed risk weight treatment (without however being explicitly treated in accordance with the Simple Risk Weight approach or the (temporary or permanent) partial use of the credit risk Standardised Approach). As an example: the risk weighted exposure amount of equity positions in financial sector entities treated in accordance with Article 48(4) CRR, as well as equity positions risk-weighted with 370 % in accordance with Article 471(2) CRR shall be reported in row 110. , CR EQU IRB 2, BREAKDOWN OF TOTAL EXPOSURES UNDER THE PD/LGD APRROACH BY OBLIGOR GRADES: Institutions applying the PD/LGD approach (Article 155(3) CRR) shall report the required information in the CR EQU IRB 2 template. Institutions using the PD/LGD approach that apply a unique rating system or that are able to report in accordance with an internal master scale shall report in CR EQU IRB 2 the rating grades or pools associated to this unique rating system/master scale. In any other case, the different rating systems shall be merged and ordered in accordance with the following criteria: Obligor grades or pools of the different rating systems shall be pooled together and ordered from the lower PD assigned to each obligor grade or pool to the higher. , 010, UNSETTLED TRANSACTIONS AT SETTLEMENT PRICE Institutions shall report the unsettled transactions after their due delivery date at the respective agreed settlement prices as referred to in Article 378 CRR. All unsettled transactions shall be included in this column, irrespective of whether or not they are at a gain or at a loss after the due settlement date. , 020, PRICE DIFFERENCE EXPOSURE DUE TO UNSETTLED TRANSACTIONS Institutions shall report the price difference between the agreed settlement price and its current market value for the debt instrument, equity, foreign currency or commodity in question, where the difference could involve a loss for the institution, as referred to in Article 378 CRR. Only unsettled transactions at a loss after the due settlement date shall be reported in this column. , 030, OWN FUNDS REQUIREMENTS Institutions shall report the own funds requirements calculated in accordance with Article 378 CRR. , 040, TOTAL SETTLEMENT RISK EXPOSURE AMOUNT In accordance with point (b) of Article 92(4) CRR, institutions shall multiply their own funds requirements reported in column 030 by 12,5 in order to obtain the settlement risk exposure amount. , 010, Total unsettled transactions in the Non-trading Book Institutions shall report aggregated information about settlement/delivery risk for non-trading book positions (as referred to in point (c)(ii) of Article 92(3) and Article 378 CRR). Institutions shall report in {r010;c010} the aggregated sum of unsettled transactions after their due delivery dates at the respective agreed settlement prices. Institutions shall report in {r010;c020} the aggregated information for price difference exposure due to unsettled transactions at a loss. Institutions shall report in {r010;c030] the aggregated own funds requirements derived from summing the own funds requirements for unsettled transactions by multiplying the “price difference” reported in column 020 by the appropriate factor based on the number of working days after due settlement date (categories referred to in Table 1 of Article 378 CRR). , 020 to 060, Transactions unsettled up to 4 days (Factor 0 %) Transactions unsettled between 5 and 15 days (Factor 8 %) Transactions unsettled between 16 and 30 days (Factor 50 %) Transactions unsettled between 31 and 45 days (Factor 75 %) Transactions unsettled for 46 days or more (Factor 100 %) Institutions shall report in rows 020 to 060 the information about settlement/delivery risk for non-trading book positions in accordance with the categories referred to in Table 1 of Article 378 CRR. No own funds requirements for settlement/delivery risk are required for transactions unsettled less than 5 working days after the due settlement date. , 070, Total unsettled transactions in the Trading Book Institutions shall report aggregated information about settlement/delivery risk for trading book positions (as referred to in point (c)(ii) of Article 92(3) and Article 378 CRR). Institutions shall report in {r070;c010} the aggregated sum of unsettled transactions after their due delivery dates at the respective agreed settlement prices. Institutions shall report in {r070;c020} the aggregated information for price difference exposure due to unsettled transactions at a loss. Institutions shall report in {r070;c030} the aggregated own funds requirements derived from summing the own funds requirements for unsettled transactions by multiplying the “price difference” reported in column 020 by an appropriate factor based on the number of working days after due settlement date (categories referred to in Table 1 of Article 378 CRR). , 080 to 120, Transactions unsettled up to 4 days (Factor 0 %) Transactions unsettled between 5 and 15 days (Factor 8 %) Transactions unsettled between 16 and 30 days (Factor 50 %) Transactions unsettled between 31 and 45 days (Factor 75 %) Transactions unsettled for 46 days or more (Factor 100 %) Institutions shall report in rows 080 to 120 the information about settlement/delivery risk for trading book positions in accordance with the categories referred to in Table 1 of Article 378 CRR. No own funds requirements for settlement/delivery risk are required for transactions unsettled less than 5 working days after the due settlement date. , Regulation (EU) 2017/2402 of the European Parliament and of the Council of 12 December 2017 laying down a general framework for securitisation and creating a specific framework for simple, transparent and standardised securitisation, and amending Directives 2009/65/EC, 2009/138/EC and 2011/61/EU and Regulations (EC) No 1060/2009 and (EU) No 648/2012 ( OJ L 347, 28.12.2017, p. 35 ). , 0010, TOTAL AMOUNT OF SECURITISATION EXPOSURES ORIGINATED Originator institutions shall report the outstanding amount at the reporting date of all current securitisation exposures originated in the securitisation transaction, irrespective of who holds the positions. As such, on-balance sheet securitisation exposures (e.g. bonds, subordinated loans) as well as off-balance sheet exposures and derivatives (e.g. subordinated credit lines, liquidity facilities, interest rate swaps, credit default swaps, etc.) that have been originated in the securitisation shall be reported. In case of traditional securitisations where the originator does not hold any position, the originator shall not consider that securitisation in the reporting of this template. For that purpose, securitisation positions held by the originator shall include early amortisation provisions, as defined in Article 242(16) CRR, in a securitisation of revolving exposures. , 0020-0040, SYNTHETIC SECURITISATIONS: CREDIT PROTECTION TO THE SECURITISED EXPOSURES Articles 251 and 252 CRR. Maturity mismatches shall not be taken into account in the adjusted value of the credit risk mitigation techniques involved in the securitisation structure. , 0020, (-) FUNDED CREDIT PROTECTION (C VA ) The detailed calculation procedure of the volatility-adjusted value of the collateral (C VA ) which shall be reported in this column is laid down in Article 223(2) CRR. , 0030, (-) TOTAL OUTFLOWS: UNFUNDED CREDIT PROTECTION ADJUSTED VALUES (G*) Following the general rule for “inflows” and “outflows”, the amounts reported under this column shall appear as “inflows” in the corresponding credit risk template (CR SA or CR IRB) and exposure class to which the reporting entity allocates the protection provider (i.e. the third party to which the tranche is transferred by means of unfunded credit protection). The calculation procedure of the “foreign exchange risk”- adjusted nominal amount of the credit protection (G*) is laid down in Article 233(3) CRR. , 0040, NOTIONAL AMOUNT RETAINED OR REPURCHASED OF CREDIT PROTECTION All tranches which have been retained or bought back, e.g. retained first loss positions, shall be reported with their nominal amount. The effect of supervisory haircuts in the credit protection shall not be taken into account when computing the retained or repurchased amount of credit protection. , 0050, SECURITISATION POSITIONS: ORIGINAL EXPOSURE PRE-CONVERSION FACTORS This column shall include the exposure values of securitisation positions held by the reporting institution, calculated in accordance with paragraphs 1 and 2 of Article 248 CRR, without applying credit conversion factors, gross of value adjustments and provisions, and any non-refundable purchase price discounts on the securitised exposures as referred to in point (d) of Article 248(1) CRR, and gross of value adjustments and provisions on the securitisation position. Netting shall only be relevant with respect to multiple derivative contracts provided to the same SSPE, covered by an eligible netting agreement. In synthetic securitisations, the positions held by the originator in the form of on-balance sheet items and/or investor’s interest shall be the result of the aggregation of columns 0010 to 0040. , 0060, (-) VALUE ADJUSTMENTS AND PROVISIONS Article 248 CRR. Value adjustments and provisions to be reported in this column shall only refer to securitisation positions. Value adjustments of securitised exposures shall not be considered. , 0070, EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS This column shall include the exposure values of securitisation positions calculated in accordance with paragraphs 1 and 2 of Article 248 CRR, net of value adjustments and provisions, without applying conversion factors and gross of any non-refundable purchase price discounts on the securitised exposures as referred to in point (d) of Article 248(1) CRR, and net of value adjustments and provisions on the securitisation position. , 0080-0110, CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE Point (57) of Article 4(1) CRR, Chapter 4 of Title II of Part Three, CRR and Article 249 CRR Institutions shall report in these columns information on credit risk mitigation techniques that reduce the credit risk of an exposure or exposures via the substitution of exposures (as indicated below for Inflows and Outflows). Collateral that has an effect on the exposure value (e.g. if used for credit risk mitigation techniques with substitution effects on the exposure) shall be capped at the exposure value. Items to be reported here: collateral, incorporated in accordance with Article 222 CRR (Financial Collateral Simple Method); eligible unfunded credit protection. , 0080, (-) UNFUNDED CREDIT PROTECTION: ADJUSTED VALUES (G A ) Unfunded credit protection as defined in Article 4(1)(59), Articles 234 to 236 CRR. , 0090, (-) FUNDED CREDIT PROTECTION Funded credit protection as defined in Article 4(1)(58) CRR, as referred to in the first subparagraph of Article 249(2) CRR and as regulated in Articles 195, 197 and 200 CRR. Credit linked notes and on-balance sheet netting as referred to in Articles 218 and 219 CRR shall be treated as cash collateral. , 0100-0110, SUBSTITUTION OF THE EXPOSURE DUE TO CRM: Inflows and outflows within the same exposure classes and, when relevant, risk weights or obligor grades shall be reported. , 0100, (-) TOTAL OUTFLOWS Article 222(3), paragraphs 1 and 2 of Article 235 and Article 236 CRR. Outflows shall correspond to the covered part of the “Exposure net of value adjustments and provisions” that is deducted from the obligor’s exposure class and, where relevant, risk weight or obligor grade, and subsequently assigned to the protection provider’s exposure class and, where relevant, risk weight or obligor grade. That amount shall be considered as an Inflow into the protection provider’s exposure class and, where relevant, risk weights or obligor grades. , 0110, TOTAL INFLOWS Securitisation positions which are debt securities and are used as eligible financial collateral in accordance with Article 197(1) CRR and where the Financial Collateral Simple Method is used, shall be reported as inflows in this column. , 0120, NET EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE-CONVERSION FACTORS This column shall include the exposures assigned in the corresponding risk weight and exposure class after taking into account outflows and inflows due to “Credit risk mitigation (CRM) techniques with substitution effects on the exposure”. , 0130, (-) CREDIT RISK MITIGATION TECHNIQUES AFFECTING THE AMOUNT OF THE EXPOSURE: FUNDED CREDIT PROTECTION FINANCIAL COLLATERAL COMPREHENSIVE METHOD ADJUSTED VALUE (CVAM) Articles 223 to 228 CRR The reported amount shall also include credit linked notes (Article 218 CRR). , 0140, FULLY ADJUSTED EXPOSURE VALUE (E*) The exposure value of securitisation positions calculated in accordance with Article 248 CRR, but without applying the conversion factors laid down in point (b) of Article 248(1) CRR , 0150, OF WHICH: SUBJECT TO A CCF OF 0 % Point (b) of Article 248(1) CRR In this respect, point (56) of Article 4(1) CRR defines a conversion factor. For reporting purposes, fully adjusted exposure values (E*) shall be reported for the 0 % conversion factor. , 0160, (-)NON REFUNDABLE PURCHASE PRICE DISCOUNT In accordance with point (d) of Article 248(1) CRR, an originator institution may deduct from the exposure value of a securitisation position which is assigned a 1 250 % risk weight any non-refundable purchase price discounts connected with such underlying exposures to the extent that such discounts have caused the reduction of own funds. , 0170, (-) SPECIFIC CREDIT RISK ADJUSTMENTS ON UNDERLYING EXPOSURES In accordance with point (d) of Article 248(1) CRR, an originator institution may deduct from the exposure value of a securitisation position, which is assigned a 1 250 % risk weight or is deducted from Common Equity Tier 1, the amount of the specific credit risk adjustments on the underlying exposures as determined in accordance with Article 110 CRR. , 0180, EXPOSURE VALUE The exposure value of securitisation positions calculated in accordance with Article 248 CRR , 0190, (-) EXPOSURE VALUE DEDUCTED FROM OWN FUNDS In accordance with point (b) of Article 244(1), point (b) of Article 245(1) and Article 253(1) CRR, in case of a securitisation position to which a 1 250 % risk weight applies, institutions may, as an alternative to including the position in their calculation of risk-weighted exposure amounts, deduct from own funds the exposure value of the position. , 0200, EXPOSURE VALUE SUBJECT TO RISK WEIGHTS Exposure value minus the exposure value deducted from own funds. , 0210, SEC-IRBA Point (a) of Article 254(1) CRR , 0220-0260, BREAKDOWN BY RW BANDS SEC-IRBA exposures broken down by risk-weight bands. , 0270, OF WHICH: CALCULATED UNDER ARTICLE 255(4) (PURCHASED RECEIVABLES) Article 255(4) CRR For the purpose of this column, retail exposures shall be treated as purchased retail receivables and non-retail exposures as purchased corporate receivables. , 0280, SEC-SA Point (b) of Article 254(1) CRR , 0290-0340, BREAKDOWN BY RW BANDS SEC-SA exposures broken down by risk-weight bands. For the RW = 1 250 % (W unknown), the fourth paragraph of point (b) of Article 261(2) CRR stipulates that the position in the securitisation shall be risk-weighted at 1 250 % where the institution does not know the delinquency status for more than 5 % of underlying exposures in the pool. , 0350, SEC-ERBA Point (c) of Article 254(1) CRR , 0360-0570, BREAKDOWN BY CREDIT QUALITY STEPS (SHORT/LONG TERM CREDIT QUALITY STEPS) Article 263 CRR SEC-ERBA Securitisation positions with an inferred rating as referred to in Article 254(2) CRR shall be reported as positions with a rating. Exposure values subject to risk weights shall be broken down by short and long-term and credit quality steps (CQS) as laid down in Tables 1 and 2 of Article 263 and Tables 3 and 4 of Article 264 CRR. , 0580-0630, BREAKDOWN BY REASON FOR APPLICATION OF SEC-ERBA For each securitisation position, institutions shall consider one of the following options in columns 0580-0620. , 0580, AUTO LOANS, AUTO LEASES AND EQUIPMENT LEASES Point (c) of Article 254(2) CRR All auto loans, auto leases and equipment leases shall be reported in this column, even if they qualify for Article 254(2)(a) or (b) of CRR. , 0590, SEC-ERBA OPTION Article 254(3) CRR , 0600, POSITIONS SUBJECT TO POINT (a) OF ARTICLE 254(2) CRR Point (a) of Article 254(2) CRR , 0610, POSITIONS SUBJECT TO POINT (b) OF ARTICLE 254(2) CRR Point (b) of Article 254(2) CRR , 0620, POSITIONS SUBJECT TO ARTICLES 254(4) OR 258(2) CRR Securitisation positions subject to SEC-ERBA, where the application of SEC-IRBA or SEC-SA has been precluded by the competent authorities in accordance with Articles 254(4) or 258(2) CRR , 0630, FOLLOWING THE HIERARCHY OF APPROACHES Securitisation positions where SEC-ERBA is applied by following the hierarchy of approaches laid down in Article 254(1) CRR , 0640, INTERNAL ASSESSMENT APPROACH Article 254(5) CRR on the “Internal Assessment Approach” (IAA) for positions in ABCP programmes , 0650-0690, BREAKDOWN BY RW BANDS Internal Assessment Approach exposures broken down by risk-weight bands , 0700, OTHER (RW = 1 250 %) Where none of the previous approaches is applied, a risk weight of 1 250 % shall be assigned to securitisation positions in accordance with Article 254(7) CRR. , 0710-0860, RISK-WEIGHTED EXPOSURE AMOUNT Total risk-weighted exposure amount calculated in accordance with Section 3 of Chapter 5 of Title II of Part Three CRR, prior to adjustments due to maturity mismatches or infringement of due diligence provisions, and excluding any risk weighted exposure amount corresponding to exposures redistributed via outflows to another template. , 0840, IAA: AVERAGE RISK WEIGHT (%) The exposure-weighted average risk weights of the securitisation positions shall be reported in this column. , 0860, RWEA OF WHICH: SYNTHETIC SECURITISATIONS For synthetic securitisations with maturity mismatches, the amount to be reported in this column shall ignore any maturity mismatch. , 0870, ADJUSTMENT TO THE RISK-WEIGHTED EXPOSURE AMOUNT DUE TO MATURITY MISMATCHES Maturity mismatches in synthetic securitisations RW*-RW(SP), as calculated in accordance with Article 252 CRR, shall be included, except in the case of tranches subject to a risk weighting of 1 250 % where the amount to be reported shall be zero. RW(SP) shall not only include the risk weighted exposure amounts reported under column 0650, but also the risk weighted exposure amounts corresponding to exposures redistributed via outflows to other templates. , 0880, OVERALL EFFECT (ADJUSTMENT) DUE TO INFRINGEMENT OF CHAPTER 2 OF REGULATION (EU) 2017/2402 In accordance with Article 270a CRR, whenever certain requirements are not met by the institution, competent authorities shall impose a proportionate additional risk weight of no less than 250 % of the risk weight (capped at 1 250 %) which would apply to the relevant securitisation positions under Section 3 of Chapter 5 of Title II of Part Three CRR. , 0890, BEFORE CAP Total risk-weighted exposure amount calculated in accordance with Section 3 of Chapter 5 of Title II of Part Three CRR, before applying the limits specified in Articles 267 and 268 CRR. , 0900, (-) REDUCTION DUE TO RISK WEIGHT CAP In accordance with Article 267 CRR, an institution which has knowledge at all times of the composition of the underlying exposures may assign the senior securitisation position a maximum risk weight equal to the exposure-weighted-average risk weight that would be applicable to the underlying exposures as if the underlying exposures had not been securitised. , 0910, (-) REDUCTION DUE TO OVERALL CAP In accordance with Article 268 CRR, an originator institution, a sponsor institution or other institution using the SEC-IRBA or an originator institution or sponsor institution using the SEC-SA or the SEC-ERBA may apply a maximum capital requirement for the securitisation position it holds equal to the capital requirements that would be calculated under Chapter 2 or 3 of Title II of Part Three in respect of the underlying exposures had they not been securitised. , 0920, TOTAL RISK-WEIGHTED EXPOSURE AMOUNT Total risk-weighted exposure amount calculated in accordance with Section 3 of Chapter 5 of Title II of Part Three CRR, considering the total risk weight as specified in Article 247(6) CRR. , 0930, MEMORANDUM ITEM: RISK WEIGHTED EXPOSURE AMOUNT CORRESPONDING TO THE OUTFLOWS FROM SECURITISATIONS TO OTHER EXPOSURE CLASSES Risk weighted exposure amount stemming from exposures redistributed to the risk mitigant provider, and therefore computed in the corresponding template, that are considered in the computation of the cap for securitisation positions. , 0010, TOTAL EXPOSURES Total exposures refer to the total amount of outstanding securitisations and re-securitisations. This row summarises all the information reported by originators, sponsors and investors in subsequent rows. , 0020, SECURITISATION POSITIONS Total amount of outstanding securitisation positions, as defined in point (62) of Article 4(1) CRR, which are not re-securitisations as defined in point (63) of Article 4(1) CRR. , 0030, QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT Total amount of securitisation positions which fulfil the criteria of Article 243 or 270 CRR and therefore qualify for differentiated capital treatment. , 0040, STS EXPOSURES Total amount of STS securitisation positions that meet the requirements set out in Article 243 CRR. , 0050, SENIOR POSITION IN SMEs SECURITISATIONS Total amount of senior securitisation positions in SMEs which meet the conditions set out in Article 270 CRR. , 0060, 0120, 0170, 0240, 0290, 0360 and 0410, NOT QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT Paragraphs 1, 4, 5 and 6 of Article 254 and Articles 259, 261, 263, 265, 266 and 269 CRR Total amount of securitisation positions which do not qualify for differentiated capital treatment. , 0070, 0190, 0310 and 0430, RE-SECURITISATION POSITIONS Total amount of outstanding re-securitisations positions as defined in point (64) of Article 4(1) CRR. , 0080, ORIGINATOR: TOTAL EXPOSURES This row summarises information on on-balance items and off-balance sheet items and derivatives of those securitisation and re-securitisation positions for which the institution plays the role of originator, as defined in point (13) of Article 4(1) CRR. , 0090-0130, 0210-0250 and 0330-0370, SECURITISATION POSITIONS: ON-BALANCE SHEET ITEMS In accordance with point (a) of Article 248(1) CRR, the exposure value of an on-balance sheet securitisation position shall be its accounting value remaining after any relevant specific credit risk adjustments on the securitisation position have been applied in accordance with Article 110 CRR. On-balance sheet items shall be broken down to capture information regarding application of differentiated capital treatment, as referred to in Article 243 CRR, in rows 0100 and 0120 and on the total amount of senior securitisation positions, as defined in Article 242(6) CRR, in rows 0110 and 0130. , 0100, 0220 and 0340, QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT Total amount of securitisation positions which fulfil the criteria of Article 243 CRR and therefore qualify for differentiated capital treatment. , 0110, 0130, 0160, 0180, 0230, 0250, 0280, 0300, 0350, 0370, 400 and 420, OF WHICH: SENIOR EXPOSURES Total amount of senior securitisation positions as defined in Article 242(6) CRR. , 0140-0180, 0260-0300 and 0380-0420, SECURITISATION POSITIONS: OFF-BALANCE SHEET ITEMS AND DERIVATIVES These rows shall gather information on off-balance sheet items and derivatives securitisation positions subject to a conversion factor under the securitisation framework. The exposure value of an off-balance sheet securitisation position shall be its nominal value, less any specific credit risk adjustment of that securitisation position, multiplied by a 100 % conversion factor unless otherwise specified. Off-balance sheet securitisation positions arising from a derivative instrument listed in Annex II to the CRR, shall be determined in accordance with Chapter 6 of Title II of Part Three CRR. The exposure value for the counterparty credit risk of a derivative instrument listed in Annex II to the CRR shall be determined in accordance with Chapter 6 of Title II of Part Three CRR. For liquidity facilities, credit facilities and servicer cash advances, institutions shall provide the undrawn amount. For interest rate and currency swaps, the exposure value (calculated in accordance with Article 248(1) CRR) shall be provided. Off-balance sheet items and derivatives shall be broken down to capture information regarding the application of differentiated capital treatment, as referred to in Article 270 CRR, in rows 0150 and 0170 and on the total amount of senior securitisation positions, as defined in Article 242(6) CRR, in rows 0160 and 0180. The same legal references as for rows 0100 to 0130 shall apply. , 0150, 0270 and 0390, QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT Total amount of securitisation positions which fulfil the criteria of Article 243 or Article 270 CRR and therefore qualify for differentiated capital treatment. , 0200, INVESTOR: TOTAL EXPOSURES This row summarises information on on-balance and off-balance sheet items and derivatives of those securitisation and re-securitisation positions for which the institution plays the role of an investor. For the purposes of this template, an investor shall be understood as an institution that holds a securitisation position in a securitisation transaction for which it is neither originator nor sponsor. , 0320, SPONSOR: TOTAL EXPOSURES This row summarises information on on-balance and off-balance sheet items and derivatives of those securitisation and re-securitisation positions for which the institution plays the role of a sponsor, as defined in point (14) of Article 4(1) CRR. If a sponsor is also securitising its own assets, it shall fill in the originator’s rows with the information regarding its own securitised assets. , 0440-0670, BREAKDOWN OF OUTSTANDING POSITIONS BY CQS AT INCEPTION These rows gather information on outstanding positions (at reporting date) for which a credit quality step (as laid down in Tables 1 and 2 of Article 263 and Tables 3 and 4 of Article 264 CRR) was determined at origination date (inception). For securitisations positions treated under IAA, the CQS shall be the one at the time an IAA rating was first assigned. In the absence of this information, the earliest CQS-equivalent data available shall be reported. These rows are only to be reported for columns 0180-0210, 0280, 0350-0640, 0700-0720, 0740, 0760-0830 and 0850. , 005, ROW NUMBER The row number is a row identifier and shall be unique for each row in the template. It shall follow the numerical order 1, 2, 3, etc. , 010, INTERNAL CODE Internal (alpha-numerical) code used by the institution to identify the securitisation. The internal code shall be associated to the identifier of the securitisation transaction. , 020, IDENTIFIER OF THE SECURITISATION (Code/Name) Code used for the legal registration of the securitisation transaction or, if not available, the name by which the securitisation transaction is known in the market, or within the institution in case of an internal or private securitisation. Where the International Securities Identification Number -ISIN- is available (i.e. for public transactions), the characters that are common to all tranches of the securitisation shall be reported in this column. , 021, INTRA-GROUP, PRIVATE OR PUBLIC SECURITISATION? This column identifies whether the securitisation is an intra-group, private or public securitisation, Institutions shall report one of the following abbreviations: “PRI” for Private “INT” for Intra-group “PUB” for Public. , 110, ROLE OF THE INSTITUTION: (ORIGINATOR/SPONSOR/ORIGINAL LENDER/INVESTOR) Institutions shall report the following abbreviations: “O” for Originator; “S” for Sponsor; “I” for Investor. “L” for Original Lender; Originator as defined in point (13) of Article 4(1) CRR and Sponsor as defined in point (14) of Article 4(1) CRR. Investors are assumed to be those institutions to which Article 5 of Regulation (EU) 2017/2402 applies. In case Article 43(5) of Regulation (EU) 2017/2402 applies, Articles 406 and 407 CRR in the version applicable on 31 December 2018 shall apply. , 030, IDENTIFIER OF THE ORIGINATOR (Code/Name) The LEI code applicable to the originator, or, if not available, the code given by the supervisory authority to the originator or, if that is not available, the name of the institution itself shall be reported in this column. In the case of multi-seller securitisations where the reporting institution is involved as originator, sponsor or original lender, the reporting institution shall provide the identifier of all the entities within its consolidated group that are involved (as originator, sponsor or original lender) in the transaction. If the code is not available or is not known by the reporting institution, the name of the institution shall be reported. In the case of multi-seller securitisations where the reporting institution holds a position in the securitisation as an investor, the reporting institution shall provide the identifier of all the different originators involved in the securitisation, or, if not available, the names of the different originators. Where the names are not known by the reporting institution, the reporting institution shall report that the securitisation is “multi-seller”. , 040, SECURITISATION TYPE: (TRADITIONAL/SYNTHETIC/ABCP PROGRAMME/ABCP TRANSACTION) Institutions shall report the following abbreviations: “AP” for ABCP programme; “AT” for ABCP transaction; “T” for Traditional; “S” for Synthetic. The definitions of “Asset Backed Commercial Paper Programme”, “Asset Backed Commercial Paper Transaction”, “traditional securitisation” and “synthetic securitisation” are provided in points (11) to (14) of Article 242 CRR. , 051, ACCOUNTING TREATMENT: SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET? Institutions as originators, sponsors and original lenders shall report one of the following abbreviations: “K” if entirely recognised; “P” if partially derecognised; “R” if entirely derecognised; “N” if not applicable. This column summarises the accounting treatment of the transaction. Significant risk transfer (SRT) under Articles 244 and 245 CRR shall not affect the accounting treatment of the transaction under the relevant accounting framework. In the case of securitisations of liabilities, originators shall not report this column. Option “P” (partially removed) shall be reported where the securitised assets are recognised in the balance sheet to the extent of the reporting entity’s continuing involvement in accordance with IFRS 9.3.2.16 – 3.2.21. , 060, SOLVENCY TREATMENT: SECURITISATION POSITIONS SUBJECT TO OWN FUNDS REQUIREMENTS? Originators, only, shall report the following abbreviations: “N” not subject to own funds requirements; “B” banking book; “T” trading book; “A” partly in both books. Articles 109, 244 and 245 CRR. This column summarises the solvency treatment of the securitisation scheme by the originator. It indicates whether own funds requirements are calculated on the basis of securitised exposures or securitisation positions (banking book/trading book). Where own funds requirements are based on securitised exposures (as no significant risk transfer was achieved) the calculation of own funds requirements for credit risk shall be reported in the CR SA template, for those securitised exposures for which the Standardised Approach is used, or in the CR IRB template for those securitised exposures for which the Internal Ratings Based Approach is used by the institution. Conversely, where own funds requirements are based on securitisation positions held in the banking book (as a significant risk transfer was achieved), the information on the calculation of own funds requirements for credit risk shall be reported in the CR SEC template. In case of securitisation positions held in the trading book , the information on the calculation of own funds requirements for market risk shall be reported in the MKR SA TDI (standardised general position risk) and in the MKR SA SEC or MKR SA CTP (standardised specific position risk) or in the MKR IM (internal models) templates. In the case of the securitisations of liabilities, originators shall not report this column. , 061, SIGNIFICANT RISK TRANSFER Originators, only, shall report the following abbreviations: “N” Not applied for SRT and the reporting entity risk weights its securitised exposures “A” Achieved SRT under point (a) of Article 244(2) or point (a) of Article 245(2) CRR; “B” Achieved SRT under point (b) of Article 244(2) or point (b) of Article 245(2) CRR; “C” Achieved SRT under point (a) of Article 244(3) or point (a) of Article 245(3) CRR; “D” Applying a 1 250 % RW or deducting retained positions in accordance with point (b) of Article 244(1) or point (b) of Article 245(1) CRR. This column summarises whether a significant transfer has been achieved and, if so, by which means. The achievement of SRT will determine the appropriate solvency treatment by the originator. , 070, SECURITISATION OR RE-SECURITISATION? In accordance with the definition of “securitisation” in point (61) of Article 4(1) CRR and the definition of “re-securitisation” in point (64) of Article 4(1)CRR, report the type of underlying using the following abbreviations: “S” for securitisation; “R” for re-securitisation. , 075, STS SECURITISATION Article 18 of Regulation (EU) 2017/2402 Report one of the following abbreviations Y Yes N No , 446, SECURITISATION QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT Articles 243 and 270 CRR. Institutions shall report one of the following abbreviations Y Yes N No “Yes” shall be reported both in case of STS securitisations qualifying for the differentiated capital treatment in accordance with Article 243 CRR and in case of senior positions in (non-STS) SME securitisations eligible for this treatment in accordance with Article 270 CRR. , 080-100, RETENTION Article 6 of the Regulation (EU) 2017/2402. In case Article 43(6) of Regulation (EU) 2017/2402 applies, Article 405 CRR in the version applicable on 31 December 2018, , 080, TYPE OF RETENTION APPLIED For each securitisation scheme originated, the relevant type of retention of net economic interest as envisaged in Article 6 of Regulation (EU) 2017/2402 shall be reported: Vertical slice (securitisation positions): “ retention of no less than 5 % of the nominal value of each of the tranches sold or transferred to the investors ”. Vertical slice (securitised exposures): retention of no less than 5 % of the credit risk of each of the securitised exposures, if the credit risk thus retained with respect to such securitised exposures always ranks pari passu with, or is subordinated to, the credit risk that has been securitised with respect to those same exposures. Revolving exposures: “ in the case of securitisations of revolving exposures, retention of the originator’s interest of no less than 5 % of the nominal value of the securitised exposures ”. On-balance sheet: “ retention of randomly selected exposures, equivalent to no less than 5 % of the nominal amount of the securitised exposures, where such exposures would otherwise have been securitised in the securitisation, provided that the number of potentially securitised exposures is no less than 100 at origination ”. First loss: “ retention of the first loss tranche and, if necessary, other tranches having the same or a more severe risk profile than those transferred or sold to investors and not maturing any earlier than those transferred or sold to investors, so that the retention equals in total no less than 5 % of the nominal value of the securitised exposures ”. Exempted. This code shall be reported for those securitisations affected by the application of Article 6(6) of Regulation (EU) 2017/2402. In breach or unknown. This code shall be reported where the reporting institution does not know with certainty which type of retention is being applied, or in case of non-compliance. , 090, % OF RETENTION AT REPORTING DATE The retention of material net economic interest by the originator, sponsor or original lender of the securitisation shall be not less than 5 % (at origination date). This column shall not be reported where codes “E” (exempted) or “N” (not applicable) are reported under column 080 (Type of retention applied). , 100, COMPLIANCE WITH THE RETENTION REQUIREMENT? Institutions shall report the following abbreviations: Y Yes; N No. This column shall not be reported where code “E” (exempted) is reported under column 080 (Type of retention applied). , 120-130, NON ABCP PROGRAMMES Because of the special character of ABCP programmes resulting from the fact that they comprise several single securitisation positions, ABCP programmes (as defined in Article 242(11) CRR) shall be exempted from reporting in columns 120, 121 and 130. , 120, ORIGINATION DATE (mm/yyyy) The month and year of the origination date (i.e. cut-off or closing date of the pool) of the securitisation shall be reported in the following format: “mm/yyyy”. For each securitisation scheme, the origination date cannot change between reporting dates. In the particular case of securitisation schemes backed by open pools, the origination date shall be the date of the first issuance of securities. This piece of information shall be reported even where the reporting entity does not hold any positions in the securitisation. , 121, DATE OF LATEST ISSUANCE (mm/yyyy) The month and year of the date of the latest issuance of securities in the securitisation shall be reported in the following format: “mm/yyyy”. Regulation (EU) 2017/2402 only applies to securitisations the securities of which are issued on or after 1 January 2019. The date of the latest issuance of securities determines whether each securitisation scheme falls under the scope of Regulation (EU) 2017/2402. This information shall be reported even where the reporting entity does not hold any positions in the securitisation. , 130, TOTAL AMOUNT OF SECURITISED EXPOSURES AT ORIGINATION DATE This column gathers the amount (calculated on the basis of original exposures pre-conversion factors) of the securitised portfolio at the origination date. For securitisation schemes backed by open pools, the amount referring to the origination date of the first issuance of securities shall be reported. For traditional securitisations, no other assets of the securitisation pool shall be included. For multi-seller securitisation schemes (i.e. with more than one originator), only the amount corresponding to the reporting entity’s contribution in the securitised portfolio shall be reported. For securitisations of liabilities, only the amounts issued by the reporting entity shall be reported. This information shall be reported even where the reporting entity does not hold any positions in the securitisation. , 140-225, SECURITISED EXPOSURES Columns 140 to 225 request information on several features of the securitised portfolio by the reporting entity. , 140, TOTAL AMOUNT Institutions shall report the value of the securitised portfolio at reporting date, i.e. the outstanding amount of the securitised exposures. In the case of traditional securitisations, no other assets of the securitisation pool shall be included. In the case of multi-seller securitisation schemes (i.e. with more than one originator), only the amount corresponding to the reporting entity’s contribution in the securitised portfolio shall be reported. In the case of securitisation schemes backed by closed pools (i.e. the portfolio of securitised assets cannot be enlarged after the origination date), the amount will progressively be reduced. This information shall be reported even where the reporting entity does not hold any positions in the securitisation. , 150, INSTITUTION’S SHARE (%) Institution’s share (percentage with two decimals) at reporting date in the securitised portfolio. The figure to be reported in this column is, by default, 100 %, except for multi-seller securitisation schemes. In that case, the reporting entity shall report its current contribution to the securitised portfolio (equivalent to column 140 in relative terms). This information shall be reported even where the reporting entity does not hold any positions in the securitisation. , 160, TYPE This column gathers information on the type of assets (“Residential mortgages” to “Other wholesale exposures”) or liabilities (“Covered bonds” and “Other liabilities”) of the securitised portfolio. The institution shall report one of the following options, considering the highest EAD: Retail: Residential mortgages; Credit card receivables; Consumer loans; Loans to SMEs (treated as retail); Other retail exposures. Wholesale: Commercial mortgages; Leasing; Loans to corporates; Loans to SMEs (treated as corporates); Trade receivables; Other wholesale exposures. Liabilites: Covered bonds; Other liabilities. Where the pool of securitised exposures is a mix of the types listed above, the institution shall indicate the most important type. In case of re-securitisations, the institution shall refer to the ultimate underlying pool of assets. Type “Other liabilities” includes treasury bonds and credit linked notes. For securitisation schemes backed by closed pools the type cannot change between reporting dates. , 171, % OF IRB IN APPROACH APPLIED This column gathers information on the approach(es) that at the reporting date the institution would apply to the securitised exposures. Institutions shall report the percentage of the securitised exposures, measured by exposure value, to which the Internal Ratings Based Approach applies at the reporting date. This information shall be reported even where the reporting entity does not hold any positions in the securitisation. This column shall, however, not apply to securitisations of liabilities. , 180, NUMBER OF EXPOSURES Article 259(4) CRR. This column shall be compulsory for those institutions using the SEC-IRBA approach to the securitisation positions (and, therefore, reporting more than 95 % in column 171). The institution shall report the effective number of exposures. This column shall not be reported in case of a securitisation of liabilities or where the own funds requirements are based on the securitised exposures (in case of a securitisation of assets). This column shall not be reported where the reporting institution does not hold any positions in the securitisation. This column shall not be reported by investors. , 181, EXPOSURES IN DEFAULT “W” (%) Article 261(2) CRR. Even where the institution is not applying the SEC-SA approach to the securitisation positions, the institution shall report the “W” factor (relating to the underlying exposures in default) which is to be calculated as indicated in Article 261(2) CRR. , 190, COUNTRY Institutions shall report the code (ISO 3166-1 alpha-2) of the country of origin of the ultimate underlying of the transaction, i.e. the country of the immediate obligor of the original securitised exposures (look through). Where the pool of the securitisation consists of different countries, the institution shall indicate the most important country. Where no country exceeds a 20 % threshold based on the amount of assets/liabilities, then “other countries” shall be reported. , 201, LGD (%) The exposure-weighted average loss-given-default (LGD) shall only be reported by those institutions applying the SEC-IRBA (and, therefore, reporting 95 % or more in column 170). The LGD is to be calculated as indicated in Article 259(5) CRR. This column shall not be reported in case of a securitisation of liabilities or where the own funds requirements are based on the securitised exposures (in case of a securitisation of assets). , 202, EL (%) The exposure-weighted average expected loss (EL) of the securitised assets shall only be reported by those institutions applying the SEC-IRBA (and, therefore, reporting 95 % or more in column 171). In the case of SA securitised assets, the EL reported shall be the specific credit risk adjustments as referred to in Article 111 CRR. The EL shall be calculated as indicated in Section 3, Chapter 3 of Title II, Part Three CRR. This column shall not be reported in case of securitisation of liabilities or where the own funds requirements are based on the securitised exposures (in case of a securitisation of assets). , 203, UL (%) The exposure-weighted average unexpected loss (UL) of the securitised assets shall only be reported by those institutions applying the SEC-IRBA (and, therefore, reporting 95 % or more in column 170). The UL of assets equals the risk-weighted exposure amount (RWEA) times 8 %. RWEA shall be calculated as indicated in Section 2, Chapter 3 of Title II, Part Three CRR. This column shall not be reported in case of securitisation of liabilities or where the own funds requirements are based on the securitised exposures (in the case of a securitisation of assets). , 204, EXPOSURE-WEIGHTED AVERAGE MATURITY OF ASSETS The exposure-weighted average maturity (WAM) of the securitised assets at the reporting date shall be reported by all institutions regardless of the approach used for calculating capital requirements. Institutions shall calculate the maturity of each asset as indicated in points (a) and (f) of Article 162(2) CRR, without applying the 5 year cap. , 210, (-) VALUE ADJUSTMENTS AND PROVISIONS Value adjustments and provisions (Article 159 CRR) for credit losses made in accordance with the accounting framework to which the reporting entity is subject. Value adjustments shall include any amount recognised in profit or loss for credit losses of financial assets since their initial recognition in the balance sheet (including losses due to credit risk of financial assets measured at fair value that shall not be deducted from the exposure value) plus the discounts on assets purchased when in default as referred to in Article 166(1) CRR. Provisions shall include accumulated amounts of credit losses in off-balance sheet items. This column gathers information on the value adjustments and provisions applied to the securitised exposures. This column shall not be reported in the case of a securitisation of liabilities. This information shall be reported even where the reporting entity does not hold any positions in the securitisation. , 221, OWN FUNDS REQUIREMENTS BEFORE SECURITISATION (%) K IRB This column shall only be reported by those institutions applying the SEC-IRBA (and, therefore, reporting 95 % or more in column 171) and gathers information on K IRB , as referred to in Article 255 CRR. K IRB shall be expressed as a percentage (with two decimals). This column shall not be reported in case of a securitisation of liabilities. In case of a securitisation of assets, this information shall be reported even where the reporting entity does not hold any positions in the securitisation. , 222, % OF RETAIL EXPOSURES IN IRB POOLS IRB pools as defined in Article 242(7) CRR, provided that the institution is able to calculate K IRB in accordance with Section 3 of Chapter 6 of Title II of Part Three CRR on a minimum of 95 % of the underlying exposure amount (Article 259(2) CRR) , 223, OWN FUNDS REQUIREMENTS BEFORE SECURITISATION (%) K sa Even where the institution does not apply the SEC-SA approach to the securitisation positions, the institution shall report this column. This column gathers information on K SA , as referred to in Article 255(6) CRR. K SA shall be expressed as a percentage (with two decimals). This column shall not be reported in case of a securitisation of liabilities. In case of a securitisation of assets, this information shall be reported even where the reporting entity does not hold any positions in the securitisation. , 225, MEMORANDUM ITEMS , 225, CREDIT RISK ADJUSTMENTS DURING THE CURRENT PERIOD Article 110 CRR , 230-304, SECURITISATION STRUCTURE This block of columns gathers information on the structure of the securitisation on the basis of on/off balance sheet positions, tranches (senior/mezzanine/first loss) and maturity at reporting date. For multi-seller securitisations, only the amount corresponding or attributed to the reporting institution shall be reported. , 230-252, ON-BALANCE SHEET ITEMS This block of columns gathers information on on-balance sheet items broken down by tranches (senior/mezzanine/first loss). , 230-232, SENIOR , 230, AMOUNT The amount of senior securitisation positions as defined in Article 242(6) CRR. , 231, ATTACHMENT POINT (%) The attachment point (%) as referred to in Article 256(1) CRR , 232 and 252, CQS Credit quality steps (CQS) as envisaged for institutions applying SEC-ERBA (Table 1 and 2 in Article 263 and Tables 3 and 4 in Article 264 CRR). These columns shall be reported for all rated transactions irrespective of the approach applied. , 240-242, MEZZANINE , 240, AMOUNT The amount to be reported includes: mezzanine securitisation positions as defined in Article 242(18) CRR; additional securitisation positions which are not those positions that are defined in Article 242(6), (17) or (18) CRR. , 241, NUMBER OF TRANCHES Number of mezzanine tranches. , 242, CQS OF THE MOST SUBORDINATED ONE CQS, as determined in accordance with Table 2 of Article 263 and Table 3 of Article 264 CRR, of the most subordinated mezzanine tranche. , 250-252, FIRST LOSS , 250, AMOUNT The amount of first loss tranche as defined in Article 242(17) CRR , 251, DETACHMENT POINT (%) The detachment point (%) as referred to in Article 256(2) CRR , 260-280, OFF-BALANCE SHEET ITEMS AND DERIVATIVES This block of columns gathers information on off-balance sheet items and derivatives broken down by tranches (senior/mezzanine/first loss). The same criteria of classification among tranches used for on-balance sheet items shall be applied here. , 290-300, MATURITY , 290, FIRST FORESEEABLE TERMINATION DATE The likely termination date of the whole securitisation in the light of its contractual clauses and the currently expected financial conditions. Generally, it would be the earliest of the following dates: the date when a clean-up call option (as defined in Article 242(1) CRR) might first be exercised, taking into account the maturity of the underlying exposure(s) as well as their expected pre-payment rate or potential re-negotiation activities; the date on which the originator may first exercise any other call option embedded in the contractual clauses of the securitisation which would result in the total redemption of the securitisation. The day, month and year of the first expected termination date shall be reported. The exact day shall be reported where that information is available, otherwise the first day of the month shall be reported. , 291, ORIGINATOR’S CALL OPTIONS INCLUDED IN TRANSACTION Type of call relevant for the first expected termination date: Clean-up call option meeting the requirements of point (g) of Article 244(4) CRR; Other clean-up call option; Other type of call option. , 300, LEGAL FINAL MATURITY DATE The date upon which all principal and interest of the securitisation must be legally repaid (based on the transaction documentation). The day, month and year of the legal final maturity date shall be reported. The exact day shall be reported where that information is available, otherwise the first day of the month shall be reported. , 302-304, MEMORANDUM ITEMS , 302, ATTACHMENT POINT OF RISK SOLD (%) Originators, only, shall report the attachment point of the most subordinated tranche sold to, for traditional securitisations, or protected by, for synthetic securitisations, third parties. , 303, DETACHMENT POINT OF RISK SOLD (%) Originators, only, shall report the detachment point of the most senior tranche sold to, fortraditional securitisations, or protected by, for synthetic securitisations, third parties. , 304, RISK TRANSFER CLAIMED BY ORIGINATOR INSTITUTION (%) Originators, only, shall report the Expected Loss (EL) plus the Unexpected loss (UL) of the securitised assets transferred to third parties as a percentage of the total EL plus UL. The EL and UL of the underlying exposures shall be reported, which shall then be allocated via the securitisation waterfall to the respective tranches of the securitisation. For SA banks, EL shall be the specific credit risk adjustment of the securitised assets and the UL shall be the capital requirement of the securitised exposures. , 005, ROW NUMBER The row number is a row identifier and shall be unique for each row in the template. It shall follow the numerical order 1, 2, 3, etc. , 010, INTERNAL CODE Internal (alpha-numerical) code used by the institution to identify the securitisation. The internal code shall be associated to the identifier of the securitisation transaction. , 020, IDENTIFIER OF THE SECURITISATION (Code/Name) Code used for the legal registration of the securitisation position, or transaction in case of several positions that can be reported in the same row, or, if not available, the name by which the securitisation position or transaction is known in the market, or within the institution in the case of an internal or private securitisation. Where the International Securities Identification Number -ISIN- is available (i.e. for public transactions), the characters that are common to all tranches of the securitisation shall be reported in this column. , 310-400, SECURITISATION POSITIONS: ORIGINAL EXPOSURE PRE-CONVERSION FACTORS This block of columns gathers information on the securitisation positions broken down by on/off balance sheet positions and the tranches (senior/mezzanine/first loss) at reporting date. , 310-330, ON-BALANCE SHEET ITEMS The same criteria of classification among tranches used for columns 230, 240 and 250 shall be applied here. , 340-361, OFF-BALANCE SHEET ITEMS AND DERIVATIVES The same criteria of classification among tranches used for columns 260 to 280 shall be applied here. , 351 and 361, RW CORRESPONDING TO PROTECTION PROVIDER/INSTRUMENT % RW of the eligible guarantor or % RW of the corresponding instrument that provides credit protection in accordance with Article 249 CRR. , 370-400, MEMORANDUM ITEMS: OFF-BALANCE SHEET ITEMS AND DERIVATIVES PRE-CONVERSION FACTORS This block of columns gathers additional information on the total off-balance sheet items and derivatives (which are already reported under a different breakdown in columns 340-361). , 370, DIRECT CREDIT SUBSTITUTES (DCS) This column applies to those securitisation positions held by the originator and guaranteed with direct credit substitutes (DCS). In accordance with Annex I to CRR, the following full risk off-balance sheet items shall be regarded as DCS: Guarantees having the character of credit substitutes. Irrevocable standby letters of credit having the character of credit substitutes. , 380, IRS/CRS IRS stands for Interest Rate Swaps, whereas CRS stands for Currency Rate Swaps. Those derivatives are listed in Annex II to the CRR. , 390, LIQUIDITY FACILITIES Liquidity facilities (LF) as defined in Article 242(3) CRR. , 400, OTHER Remaining off-balance sheet items. , 411, EXPOSURE VALUE This information is closely related to column 0180 in the CR SEC template. , 420, (-) EXPOSURE VALUE DEDUCTED FROM OWN FUNDS This information is closely related to column 0190 in the CR SEC template. A negative figure shall be reported in this column. , 430, TOTAL RISK WEIGHTED EXPOSURE AMOUNT BEFORE CAP This column gathers information on the risk weighted exposure amount before cap applicable to the securitisation positions (i.e. for securitisation schemes with significant risk transfer). For securitisation schemes without significant risk transfer (i.e. risk weighted exposure amount determined on the basis of securitised exposures), no data shall be reported in this column. In the case of securitisations of liabilities, this column shall not be reported. In the case of securitisations in the trading book, the RWEA concerning the specific risk shall be reported. See column 570 of MKR SA SEC, or columns 410 and 420 (the relevant for the own funds requirement) of MKR SA CTP, respectively. , 431, (-) REDUCTION DUE TO RISK WEIGHT CAP Article 267 CRR , 432, (-) REDUCTION DUE TO OVERALL CAP Article 268 CRR , 440, TOTAL RISK WEIGHTED EXPOSURE AMOUNT AFTER CAP This column gathers information on the risk weighted exposure amount after caps applicable to the securitisation positions (i.e. for securitisation schemes with significant risk transfer). For securitisation schemes without significant risk transfer (i.e. own funds requirements determined on the basis of securitised exposures) no data shall be reported in this column. In the case of securitisations of liabilities, this column shall not be reported. In the case of securitisations in the trading book, the RWEA concerning the specific risk shall be reported. See column 600 of MKR SA SEC, or column 450 of MKR SA CTP, respectively. , 447-448, MEMORANDUM ITEMS , 447, RISK WEIGHTED EXPOSURE AMOUNT UNDER SEC-ERBA Articles 263 and 264 CRR. This column shall only be reported for rated transactions before cap and it shall not be reported for transactions under SEC-ERBA. , 448, RISK WEIGHTED EXPOSURE AMOUNT UNDER SEC-SA Articles 261 and 262 CRR. This column shall be reported before cap and it shall not be reported for transactions under SEC-SA. , 450-470, SECURITISATION POSITIONS – TRADING BOOK , 450, CTP OR NON-CTP? Institutions shall report the following abbreviations: C – Correlation Trading Portfolio (CTP); N – Non-CTP , 460-470, NET POSITIONS – LONG/SHORT See columns 050/060 of MKR SA SEC or MKR SA CTP, respectively. , 010-030, RELEVANT INDICATOR Institutions using the relevant indicator to calculate the own funds requirement for operational risk (BIA, TSA and ASA) shall report the relevant indicator for the respective years in columns 010 to 030. Moreover, in case of a combined use of different approaches as referred in Article 314 CRR, institutions shall also report, for information purposes, relevant the indicator for the activities subject to AMA. The same shall apply for all other AMA banks. Hereafter, the term “relevant indicator” refers to “the sum of the elements” at the end of the financial year as referred to in point 1 in Table 1 of Article 316 CRR. Where the institution has less than 3 years of data on “relevant indicator” available, the available historical data (audited figures) shall be assigned by priority to the corresponding columns in the template. Where, for instance, historical data for only one year is available, those data shall be reported in column 030. Where it seems reasonable, the forward looking estimates shall be included in column 020 (estimate of next year) and column 010 (estimate of year +2). Furthermore, where there are no historical data on “relevant indicator” available, the institution may use forward-looking business estimates. , 040-060, LOANS AND ADVANCES (IN THE CASE OF ASA APPLICATION) These columns shall be used to report the amounts of the loans and advances, as referred to in point (b) of Article 319(1) CRR, for business lines “commercial banking” and “retail banking”. Those amounts shall be used to calculate the alternative relevant indicator that leads to the own funds requirements corresponding to the activities subject to the alternative standard approach (point (a) of Article 319(1) CRR). For the “commercial banking” business line, securities held in the non-trading book shall also be included. , 070, OWN FUND REQUIREMENT The own fund requirement shall be calculated in accordance with the approaches used and in accordance withArticles 312 to 324 CRR The resulting amount shall be reported in column 070. , 071, TOTAL OPERATIONAL RISK EXPOSURE AMOUNT Article 92(4) CRR Own funds requirements in column 070 multiplied by 12,5. , 080, OF WHICH: DUE TO AN ALLOCATION MECHANISM Where a permission to use the AMA at consolidated level (Article 18(1) CRR) has been granted in accordance with Article 312(2) CRR, operational risk capital shall be allocated between the different entities of the group on the basis of the methodology applied by the institutions to consider diversification effects in the risk measurement system used by a EU parent credit institution and its subsidiaries or jointly by the subsidiaries of an EU parent financial holding company or an EU parent mixed financial holding company. The result of that allocation shall be reported in this column. , 090-120, AMA MEMORANDUM ITEMS TO BE REPORTED IF APPLICABLE , 090, OWN FUNDS REQUIREMENT BEFORE ALLEVIATION DUE TO EXPECTED LOSS, DIVERSIFICATION AND RISK MITIGATION TECHNIQUES The own funds requirement reported in column 090 is the one of column 070 but calculated before taking into account the alleviation effects due to expected loss, diversification and risk mitigation techniques (see below). , 100, (-) ALLEVIATION OF OWN FUNDS REQUIREMENTS DUE TO THE EXPECTED LOSS CAPTURED IN BUSINESS PRACTICES In column 100, the alleviation of own funds requirements due to expected loss captured in internal business practices (as referred to in point (a) of Article 322(2) CRR) shall reported. , 110, (-) ALLEVIATION OF OWN FUNDS REQUIREMENTS DUE TO DIVERSIFICATION The diversification effect in column 110 shall be the difference between the sum of own funds requirements calculated separately for each operational risk class (i.e. a “perfect dependence” situation) and the diversified own funds requirement calculated by taking into account correlations and dependencies (i.e. assuming less than “perfect dependence” between the risk classes). The “perfect dependence” situation occurs in the “default case”, that is where the institution does not use explicit correlations structure between the risk classes, hence the AMA capital is calculated as the sum of the individual operational risk measures of the chosen risk classes. In that case, the correlation between the risk classes is assumed to be 100 % and the value in the column has to be set to zero. Conversely, where the institution calculates an explicit correlations structure between risk classes, it has to include in this column the difference between the AMA capital as stemming from the “default case” and the AMA capital obtained after applying the correlations structure between the risk classes. The value reflects the “diversification capacity” of the AMA model, that is the ability of the model to capture the not simultaneous occurrence of severe operational risk loss events. In column 110, the amount by which the assumed correlation structure decreases the AMA capital relative to the assumption of 100 % correlation has to be reported. , 120, (-) ALLEVIATION OF OWN FUNDS REQUIREMENT DUE TO RISK MITIGATION TECHNIQUES (INSURANCE AND OTHER RISK TRANSFER MECHANISMS) In column 120 the impact of insurance and other risk transfer mechanisms as referred to in Article 323 CRR shall be reported. , 010, BANKING ACTIVITIES SUBJECT TO BASIC INDICATOR APPROACH (BIA) This row shall present the amounts corresponding to activities subject to the BIA to calculate the own funds requirement for operational risk (Articles 315 and 316 CRR). , 020, BANKING ACTIVITIES SUBJECT TO STANDARISED (TSA)/ALTERNATIVE STANDARDISED (ASA) APPROACHES The own funds requirement calculated in accordance with the TSA and ASA (Articles 317, 318 and 319 CRR) shall be reported. , 030-100, SUBJECT TO TSA Where the TSA is used, the relevant indicator for each respective year shall be distributed in rows 030 to 100 amongst the business lines referred to in Table 2 of Article 317 CRR. The mapping of activities into business lines shall follow the principles described in Article 318 CRR. , 110-120, SUBJECT TO ASA Institutions using the ASA (Article 319 CRR) shall report for the respective years the relevant indicator separately for each business line in rows 030 to 050 and 080 to 100 and in rows 110 and 120 for business lines “commercial banking” and “retail banking”. Rows 110 and 120 shall present the amount of the relevant indicator of activities subject to ASA, distinguishing between the amount corresponding to the business line “commercial banking” and the amounts corresponding to the business line “retail banking” (Article 319 CRR). There can be amounts for the rows corresponding to “commercial banking” and “retail banking” under the TSA (rows 060 and 070) as well as under the ASA rows 110 and 120 (e.g. if a subsidiary is subject to TSA whereas the parent entity is subject to ASA). , 130, BANKING ACTIVITIES SUBJECT TO ADVANCED MEASUREMENT APPROACHES AMA The relevant data for AMA institutions (Article 312(2) and Articles 321, 322 and 323 CRR) shall be reported. Where different approaches are combined as indicated in Article 314 CRR, information on relevant indicator for activities subject to AMA shall be reported. The same shall apply for all other AMA banks. , 0010-0070, EVENT TYPES Institutions shall report the losses in the respective columns 010 to 070 in accordance with the loss event types referred to in Article 324 CRR. Institutions that calculate their own funds requirement in accordance with the BIA may report those losses for which the loss event type is not identified in column 080 only. , 0080, TOTAL LOSS EVENT TYPES In column 080, for each business line, institutions shall report the total “number of loss events (new loss events)”, the total of “gross loss amount (new loss events)”, the total “number of loss events subject to loss adjustments”, the total of “loss adjustments relating to previous reporting periods”, the “maximum single loss”, the “sum of the five largest losses”, the total of “total direct loss recovery” and the total of “total recovery from insurance and other risk transfer mechanisms”. Provided that the institution has identified the loss event types for all losses, column 080 shall show the simple aggregation of the number of loss events, the total gross loss amounts, the total loss recovery amounts and the “loss adjustments relating to previous reporting periods” reported in columns 010 to 070. The “maximum single loss” reported in column 080 shall be the maximum single loss within a business line and identical to the maximum of the “maximum single losses” reported in columns 010 to 070, provided that the institution has identified the loss event types for all losses. For the sum of the five largest losses, in column 080 the sum of the five largest losses within one business line shall be reported. , 0090-0100, MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION Institutions shall report in columns 090 and 100 the minimum loss thresholds they are using for the internal loss data collection in accordance with the last sentence of point (c) of Article 322(3) CRR. Where the institution applies only one threshold for in each business line, only column 090 shall be filled in. Where there are different thresholds applied within the same regulatory business line, the highest applicable threshold (column 100) shall be filled in as well. , 0010-0880, BUSINESS LINES: CORPORATE FINANCE, TRADING AND SALES, RETAIL BROKERAGE, COMMERCIAL BANKING, RETAIL BANKING, PAYMENT AND SETTLEMENT, AGENCY SERVICES, ASSET MANAGEMENT, CORPORATE ITEMS For each business line referred to in Table 2 of Article 317(4) CRR, including the additional business line “Corporate items” as referred to in point (b) of Article 322(3) CRR, and for each loss event type, the institution shall report, in accordance with the internal thresholds, the following information: number of loss events (new loss events), gross loss amount (new loss events), the number of loss events subject to loss adjustments, loss adjustments relating to previous reporting periods, maximum single loss, sum of the five largest losses, total direct loss recovery and the total recovery from insurance and other risk transfer mechanisms. For a loss event that affects more than one business line the “gross loss amount” shall be distributed amongst all the affected business lines. Institutions that calculate their own funds requirement in accordance with the BIA can report those losses for which the business line is not identified in rows 910-980 only. , 0010, 0110, 0210, 0310, 0410, 0510, 0610, 0710, 0810, Number of loss events (new loss events) The number of loss events is the number of loss events for which gross losses were accounted for within the reporting reference period. The number of loss events shall refer to “new events”, i.e. operational risk events: “accounted for the first time” within the reporting reference period; or “accounted for the first time” within a previous reporting reference period, where the loss event was not included in any previous supervisory report, e.g. because it was identified as operational risk loss event only in the current reporting reference period or because the accumulated loss attributable to that loss event (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) exceeded the internal data collection threshold only in the current reporting reference period. “New loss events” do not include loss events “accounted for the first time” within a previous reporting reference period, which were already included in previous supervisory reports. , 0020, 0120, 0220, 0320, 0420, 0520, 0620, 0720, 0820, Gross loss amount (new loss events) The gross loss amount shall be the gross loss amounts pertinent to operational risk loss events (e.g. direct charges, provisions, settlements). All losses related to a single loss event which are accounted for within the reporting reference period shall be summed up and considered as the gross loss for that loss event for that reporting reference period. The reported gross loss amount shall refer to “new loss events” as referred to in the row above of this table. For loss events “accounted for the first time” within a previous reporting reference period which were not included in any previous supervisory report, the total loss accumulated until the reporting reference date (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) shall be reported as the gross loss at the reporting reference date. The amounts to be reported shall not take into account obtained recoveries. , 0030, 0130, 0230, 0330, 0430, 0530, 0630, 0730, 0830, Number of loss events subject to loss adjustments The number of loss events subject to loss adjustments shall be the number of operational risk loss events “accounted for the first time” in previous reporting reference periods and already included in previous reports, for which loss adjustments were made in the current reporting reference period. Where more than one loss adjustment was made for a loss event within the reporting reference period, the sum of those loss adjustments shall be counted as one adjustment in the period. , 0040, 0140, 0240, 0340, 0440, 0540, 0640, 0740, 0840, Loss adjustments relating to previous reporting periods Loss adjustments relating to previous reporting reference periods shall the sum of the following elements (positive or negative): the gross loss amounts pertinent to positive loss adjustments made within the reporting reference period (e.g. increase of provisions, linked loss events, additional settlements) of operational risk events “accounted for the first time” and reported in previous reporting reference periods; the gross loss amounts pertinent to negative loss adjustments made within the reporting reference period (e.g. due to decrease of provisions) of operational risk loss events “accounted for the first time” and reported in previous reporting reference periods. , , Where more than one loss adjustment was made for a loss event within the reporting reference period, the amounts of all those loss adjustments shall be summed up, taking into account the sign of the adjustments (positive, negative). That sum shall be considered as the loss adjustment for that loss event for that reporting reference period. Where, due to a negative loss adjustment, the adjusted loss amount attributable to a loss event falls below the internal data collection threshold of the institution, the institution shall report the total loss amount for that loss event accumulated until the last time when the event was reported for a December reference date (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) with a negative sign instead of the amount of the negative loss adjustment itself. The amounts to be reported shall not take into account obtained recoveries. , 0050, 0150, 0250, 0350, 0450, 0550, 0650, 0750, 0850, Maximum single loss The maximum single loss is the larger of: the largest gross loss amount related to a loss event reported for the first time within the reporting reference period; and the largest positive loss adjustment amount (as referred to in rows 0040, 0140, …, 0840 above) related to a loss event reported for the first time within a previous reporting reference period. The amounts to be reported shall not take into account obtained recoveries. , 0060, 0160, 0260, 0360, 0460, 0560, 0660, 0760, 0860, Sum of the five largest losses The sum of the five largest losses shall be the sum of the five largest amounts amongst: the gross loss amounts for loss events reported for the first time within the reporting reference period; and the positive loss adjustment amounts (as defined for rows 0040, 0140, …, 0840 above) relating to loss events reported for the first time within a previous reporting reference period. The amount which can qualify as one of the five largest ones shall be the amount of the loss adjustment itself, not the total loss associated with the respective loss event before or after the loss adjustment. The amounts to be reported shall not take into account obtained recoveries. , 0070, 0170, 0270, 0370, 0470, 0570, 0670, 0770, 0870, Total direct loss recovery Direct loss recoveries shall be all loss recoveries obtained, except those which are subject to Article 323 CRR as referred to in the row of this table below. The total direct loss recovery shall be the sum of all the direct recoveries and adjustments to direct recoveries accounted for within the reporting period and pertinent to operational risk loss events accounted for the first time within the reporting reference period or in previous reporting reference periods. , 0080, 0180, 0280, 0380, 0480, 0580, 0680, 0780, 0880, Total recovery from insurance and other risk transfer mechanisms Recoveries from insurance and other risk transfer mechanisms shall be those recoveries which are subject to Article 323 CRR. The total recovery from insurance and other risk transfer mechanisms shall be the sum of all recoveries from insurance and other risk transfer mechanisms and adjustments to such recoveries accounted for within the reporting reference period and pertinent to operational risk loss events accounted for the first time within the reporting reference period or in previous reporting reference periods. , 0910-0980, TOTAL BUSINESS LINES For each loss event type (column 0010 to 0080), the information on total business lines has to be reported. , 0910-0914, Number of loss events In row 0910, the number of loss events above the internal threshold by loss event types for the total business lines shall be reported. This figure may be lower than the aggregation of the number of loss events by business lines since the loss events with multiple impacts (impacts in different business lines) shall be considered as one. It may be higher, where an institution calculating its own funds requirements in accordance with the BIA cannot identify the business line(s) affected by the loss in every case. In rows 0911 – 0914, the number of loss events with a gross loss amount within the ranges defined in the pertinent rows of the template shall be reported. Provided that the institution has assigned all its losses to a business line listed in Table 2 of Article 317(4) CRR or the business line “corporate items” as referred to in point (b) of Article 322(3) CRR or that it has identified the loss event types for all losses, the following shall apply for column 080, as appropriate: The total number of loss events reported in rows 0910 to 0914 shall be equal to the horizontal aggregation of the number of loss events in the corresponding row, because in those figures the loss events with impacts in different business lines shall already have been considered as one loss event. The figure reported in column 0080, row 0910 shall not necessarily be equal to the vertical aggregation of the number of loss events which are included in column 080, because one loss event can have an impact in different business lines simultaneously. , 0920-0924, Gross loss amount (new loss events) Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line “corporate items” referred to in point (b) of Article 322(3) CRR, the gross loss amount (new loss events) reported in row 0920 shall be the simple aggregation of the gross loss amounts of new loss events for each business line. In rows 0921 – 0924, the gross loss amount for loss events with a gross loss amount within the ranges defined in the pertinent rows shall be reported. , 0930, 0935, 0936, Number of loss events subject to loss adjustments In row 0930, the total of the numbers of loss events subject to loss adjustments as reported in rows 0030, 0130, …, 0830 shall be reported. That figure may be lower than the aggregation of the number of loss events subject to loss adjustments by business lines since loss events with multiple impacts (impacts in different business lines) shall be considered as one. It may be higher, where an institution calculating its own funds requirements in accordance with the BIA cannot identify the business line(s) affected by the loss in every case. The number of loss events subject to loss adjustments shall be broken down into the number of loss events for which a positive loss adjustment was made within the reporting reference period and the number of loss events for which a negative loss adjustment was made within the reporting period (all reported with a positive sign). , 0940, 0945, 0946, Loss adjustments relating to previous reporting periods In row 0940, the total of the loss adjustment amounts relating to previous reporting periods per business lines (as reported in rows 0040, 0140, …, 0840) shall be reported. Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line “corporate items” referred to in point (b) of Article 322(3) CRR, the amount reported in row 0940 shall be the simple aggregation of the loss adjustments relating to previous reporting periods reported for the different business lines. The amount of loss adjustments shall be broken down into the amount related to loss events for which a positive loss adjustment was made in the reporting reference period (row 0945, reported with as positive figure) and the amount related to loss events for which a negative loss adjustment was made within the reporting period (row 0946, reported as negative figure). Where, due to a negative loss adjustment, the adjusted loss amount attributable to a loss event falls below the internal data collection threshold of the institution, the institution shall report the total loss amount for that loss event accumulated until the last time when the loss event was reported for a December reference date (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) with a negative sign in row 946 instead of the amount of the negative loss adjustment itself. , 0950, Maximum single loss Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line “corporate items” referred to in point (b) of Article 322(3) CRR, the maximum single loss shall be the maximum loss over the internal threshold for each loss event type and amongst all business lines. Those figures may be higher than the highest single loss recorded in each business line where a loss event impacts different business lines. Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line “corporate items” referred to in point (b) of Article 322(3) CRR respectively that it has identified the loss event types for all losses, the following shall apply for column 0080: The maximum single loss reported shall be equal to the highest of the values reported in columns 0010 – 0070 of this row. Where there are loss events having an impact in different business lines, the amount reported in {r950, c080} may be higher than the amounts of “Maximum single loss” per business line reported in other rows of column 080. , 0960, Sum of the five largest losses The sum of the five largest gross losses for each loss event type and amongst all business lines shall be reported. That sum may be higher than the highest sum of the five largest losses recorded in each business line. That sum has to be reported regardless of the number of losses. Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line “corporate items” referred to in point (b) of Article 322(3) CRR and that it has identified the loss event types for all losses, for column 0080, the sum of the five largest losses shall be the sum of the five largest losses in the whole matrix, which means that it is not necessarily equal to either the maximum value of “sum of the five largest losses” in row 0960 or the maximum value of “sum of the five largest losses” in column 0080. , 0970, Total direct loss recovery Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line “corporate items” referred to in point (b) of Article 322(3) CRR, the total direct loss recovery shall be the simple aggregation of the total direct loss recovery for each business line. , 0980, Total recovery from insurance and other risk transfer mechanisms Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line “corporate items” referred to in point (b) of Article 322(3) CRR, the total recovery from insurance and other risk transfer mechanisms shall be the simple aggregation of the total loss recovery from insurance and other risk transfer mechanisms for each business line. , 0010, Event ID The event ID is a row identifier and shall be unique for each row in the template. Where an internal ID is available, institutions shall provide the internal ID. Otherwise, the reported ID shall follow the numerical order 1, 2, 3, etc. , 0020, Date of Accounting Date of accounting means the date where a loss or reserve/provision against an operational risk loss was first recognised in the Profit and Loss statement. , 0030, Date of occurrence Date of occurrence shall be the date when the operational risk loss event happened or first began. , 0040, Date of discovery Date of discovery shall be the date on which the institution became aware of the operational risk loss event. , 0050, Loss event type Loss event types as referred to in Article 324 CRR. , 0060, Gross loss Gross loss related to the loss event reported in rows 0020, 0120 etc. of template C 17.01 , 0070, Gross loss net of direct recoveries Gross loss related to the loss event reported in rows 0020, 0120 etc. of template C 17.01, net of direct recoveries pertinent to that loss event , 0080 – 0160, Gross loss by business line The gross loss as reported in column 0060 shall be allocated to the relevant business lines as referred to in Table 2 of Article 317(4) CRR and point (b) of Article 322(3) CRR. , 0170, Legal Entity name Name of the legal entity as reported in column 010 of C 06.02 where the loss – or the greatest share of the loss, if several entities were affected – occurred. , 0180, Legal Entity ID LEI code of the legal entity as reported in column 025 of C 06.02 where the loss – or the greatest share of the loss, if several entities were affected – occurred. , 0190, Business Unit Business unit or corporate division of the institution where the loss – or the greatest share of the loss if several business units or corporate divisions were affected – occurred. , 0200, Description Narrative description of the loss event, where necessary in a generalised or anonymised manner, which shall comprise at least information about the event itself and information about the drivers or causes of the loss event, where known. , 010-020, ALL POSITIONS (LONG AND SHORT) Article 102 and Article 105(1) CRR. These are gross positions not netted by instruments but excluding underwriting positions subscribed or sub-underwritten by third parties in accordance with the second sentence of the first subparagraph of Article 345(1) CRR. Regarding the distinction between Long and Short positions, also applicable to these gross positions, see Article 328(2) CRR. , 030-040, NET POSITIONS (LONG AND SHORT) Articles 327 to 329 and Article 334 CRR. Regarding the distinction between Long and Short positions, see Article 328(2) CRR. , 050, POSITIONS SUBJECT TO CAPITAL CHARGE Those net positions that, in accordance with the different approaches considered in Chapter 2 of Title IV of Part Three CRR, receive a capital charge. , 060, OWN FUNDS REQUIREMENTS The capital charge for any relevant position in accordance with Chapter 2 of Title IV of Part Three CRR. , 070, TOTAL RISK EXPOSURE AMOUNT Point (b) of Article 92(4) CRR. Result of the multiplication of the own funds requirements by 12,5. , 010-350, TRADED DEBT INSTRUMENTS IN TRADING BOOK Positions in traded debt instruments in Trading Book and their correspondent own funds requirements for position risk in accordance with point (b)(i) of Article 92(3) CRR and Chapter 2 of Title IV of Part Three CRR shall be reported depending on risk category, maturity and approach used. , 011, GENERAL RISK. , 012, Derivatives Derivatives included in the calculation of interest rate risk of trading book positions, taking into account Articles 328 to 331 CRR, where applicable. , 013, Other assets and liabilities Instruments other than derivatives included in the calculation of interest rate risk of trading book positions. , 020-200, MATURITY BASED APPROACH Positions in traded debt instruments subject to the maturity-based approach referred to in paragraphs 1 to 8 of Article 339 CRR and the corresponding own funds requirements calculated in accordance with Article 339(9) CRR. The position shall be split by zones 1, 2 and 3 and those zones shall be split by the maturity of the instruments. , 210-240, GENERAL RISK. DURATION BASED APPROACH Positions in traded debt instruments subject to the duration-based approach referred to in paragraphs 1 to 6 of Article 340 CRR and the corresponding own funds requirements calculated in accordance with Article 340(7) CRR. The position shall be split by zones 1, 2 and 3. , 250, SPECIFIC RISK Sum of amounts reported in rows 251, 325 and 330. Positions in traded debt instruments subject to the specific risk capital requirements and their corresponding capital requirements in accordance with point (b) of Article 92(3) and Article 335, paragraphs 1, 2 and 3 of Article 336 and Articles 337 and 338 CRR. Be also aware of the last sentence in Article 327(1) CRR. , 251-321, Own funds requirement for non-securitisation debt instruments Sum of the amounts reported in rows 260 to 321. The own funds requirement of the n-th to default credit derivatives which are not rated externally shall be calculated by summing up the risk weights of the reference entities (point (e) of Article 332(1) CRR and the second subparagraph of Article 332(1) CRR – “look-through”). N-th-to-default credit derivatives which are rated externally (the third subparagraph of Article 332(1) CRR) shall be reported separately in line 321. Reporting of positions subject to Article 336(3) CRR: There is a special treatment for bonds which qualify for a 10 % risk weight in the banking book in accordance with Article 129(3) CRR (covered bonds). The specific own funds requirements shall be half of the percentage of the second category referred to in Table 1 of Article 336 CRR. Those positions have to be assigned to rows 280-300 in accordance with the residual term to final maturity. Where the general risk of interest rate positions is hedged by a credit derivative, Articles 346 and 347 CRR shall be applied. , 325, Own funds requirement for securitisation instruments Total own funds requirements reported in column 610 of template MKR SA SEC. Those total own funds requirements shall only be reported on Total level of the MKR SA TDI. , 330, Own funds requirement for the correlation trading portfolio Total own funds requirements reported in column 450 of template MKR SA CTP. Those total own funds requirements shall only be reported on Total level of the MKR SA TDI. , 350-390, ADDITIONAL REQUIREMENTS FOR OPTIONS (NON-DELTA RISKS) Article 329(3) CRR. The additional requirements for options related to non-delta risks shall be reported broken down by the method used for their calculation. , 010-020, ALL POSITIONS (LONG AND SHORT) Article 102 and Article 105(1) CRR in conjunction with Article 337 CRR (securitisation positions). Regarding the distinction between Long and Short positions, also applicable to those gross positions, see Article 328(2) CRR. , 030-040, (-) POSITIONS DEDUCTED FROM OWN FUNDS (LONG AND SHORT) Point (b) of Article 244(1), point (b) of Article 245(1) and Article 253 CRR , 050-060, NET POSITIONS (LONG AND SHORT) Articles 327, 328, 329 and 334 CRR. Regarding the distinction between long and short positions, see Article 328(2) CRR. , 061-104, BREAKDOWN OF THE NET POSITIONS BY RISK WEIGHTS Articles 259 to 262, Tables 1 and 2 of Article 263, Tables 3 and 4 of Article 264 and Article 266 CRR. The breakdown shall be done separately for long and short positions. , 402-406, BREAKDOWN OF THE NET POSITIONS BY APPROACHES Article 254 CRR , 402, SEC-IRBA Article 259 and 260 CRR , 403, SEC-SA Article 261 and 262 CRR , 404, SEC-ERBA Article 263 and 264 CRR , 405, INTERNAL ASSESSMENT APPROACH Articles 254 and 265 CRR and Article 266(5) CRR. , 406, OTHER (RW = 1 250 %) Article 254(7) CRR , 530-540, OVERALL EFFECT (ADJUSTMENT) DUE TO INFRINGEMENT OF CHAPTER 2 OF REGULATION (EU) 2017/2402 Article 270a CRR , 570, BEFORE CAP Article 337 CRR, without taking into account the discretion of Article 335 CRR which allows an institution to cap the product of the weight and the net position at the maximum possible default-risk related loss. , 601, AFTER CAP/TOTAL OWN FUND REQUIREMENTS Article 337 CRR, taking into account the discretion of Article 335 CRR. , 010, TOTAL EXPOSURES Total amount of outstanding securitisations and re-securitisations (held in the trading book) reported by the institution playing the role/s of originator or investor or sponsor. , 040, 070 and 100 , SECURITISATION POSITIONS Point 62 of Article 4(1) CRR. , 020, 050, 080 and110 , RE-SECURITISATIONS POSITIONS Point 64 of Article 4(1) CRR , 041, 071 and 101, OF WHICH: QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT Total amount of securitisation positions which fulfil the criteria of Article 243 CRR or Article 270 CRR and therefore qualify for differentiated capital treatment. , 030-050, ORIGINATOR Point (13) of Article 4(1) CRR , 060-080, INVESTOR Credit institution that holds a securitisation positions in a securitisation transaction for which it is neither originator, sponsor nor original lender. , 090-110, SPONSOR Point (14) of Article 4(1) CRR. A sponsor that also securitises its own assets shall fill in the originator’s rows with the information regarding its own securitised assets. , 010-020, ALL POSITIONS (LONG AND SHORT) Article 102 and Article 105(1) CRR in conjunction paragraphs 2 and 3 of Article 338 CRR (positions assigned to the Correlation Trading Portfolio) Regarding the distinction between long and short positions, also applicable to those gross positions, see Article 328(2) CRR. , 030-040, (-) POSITIONS DEDUCTED FROM OWN FUNDS (LONG AND SHORT) Article 253 CRR , 050-060, NET POSITIONS (LONG AND SHORT) Articles 327, 328, 329 and 334 CRR Regarding the distinction between long and short positions, see Article 328(2) CRR. , 071-097, BREAKDOWN OF THE NET POSITIONS BY RISK WEIGHTS Articles 259 to 262, Tables 1 and 2 of Article 263, Tables 3 and 4 of Article 264 and Article 266 CRR , 402-406, BREAKDOWN OF THE NET POSITIONS BY APPROACHES Article 254 CRR , 402, SEC-IRBA Articles 259 and 260 CRR , 403, SEC-SA Articles 261 and 262 CRR , 404, SEC-ERBA Articles 263 and 264 CRR , 405, INTERNAL ASSESSMENT APPROACH Articles 254 and 265 and Article 266(5) CRR. , 406, OTHER (RW = 1 250 %) Article 254(7) CRR , 410-420, BEFORE CAP – WEIGHTED NET LONG/SHORT POSITIONS Article 338 CRR, without taking into account the discretion of Article 335 CRR , 430-440, AFTER CAP – WEIGHTED NET LONG/SHORT POSITIONS Article 338 CRR, taking into account the discretion of Article 335 CRR , 450, TOTAL OWN FUNDS REQUIREMENTS The own funds requirement is determined as the larger of either (i) the specific risk charge that would apply just to the net long positions (column 430) or (ii) the specific risk charge that would apply just to the net short positions (column 440). , 010, TOTAL EXPOSURES Total amount of outstanding positions (held in the correlation trading portfolio) reported by the institution playing the role/s of originator, investor or sponsor. , 020-040, ORIGINATOR Point (13) of Article 4(1) CRR , 050-070, INVESTOR Credit institution that holds a securitisation positions in a securitisation transaction for which it is neither originator, sponsor nor original lender , 080-100, SPONSOR Point (14) of Article 4(1) CRR A sponsor that also securitises its own assets shall fill in the originator’s rows with the information regarding its own securitised assets. , 030, 060 and 090, SECURITISATION POSITIONS The correlation trading portfolio shall comprise securitisations, n-th-to-default credit derivatives and possibly other hedging positions that meet the criteria set out in paragraphs 2 and 3 of Article 338 CRR. Derivatives of securitisation exposures that provide a pro-rata share as well as positions hedging CTP positions shall be included in row “Other CTP positions”. , 110, N-TH-TO-DEFAULT CREDIT DERIVATIVES N-th to default credit derivatives that are hedged by n-th-to-default credit derivatives in accordance with Article 347 CRR shall both be reported here. The positions originator, investor and sponsor do not fit for n-th to default credit derivatives. As a consequence, the breakdown as for securitisation positions cannot be provided for n-th to default credit derivatives. , 040, 070, 100 and 120, OTHER CTP POSITIONS The following positions are included: Derivatives of securitisation exposures that provide a pro-rata share, as well as positions hedging CTP positions; CTP positions hedged by credit derivatives in accordance with Article 346 CRR; Other positions that satisfy Article 338(3) CRR. , 010-020, ALL POSITIONS (LONG AND SHORT) Article 102 and Article 105(1) CRR. These are gross positions not netted by instruments but excluding underwriting positions subscribed or sub-underwritten by third parties as referred to in the second sentence of the first subparagraph of Article 345(1) CRR. , 030-040, NET POSITIONS (LONG AND SHORT) Articles 327, 329, 332, 341 and 345 CRR. , 050, POSITIONS SUBJECT TO CAPITAL CHARGE Those net positions that, in accordance with the different approaches considered in Chapter 2 of Title IV of Part Three CRR receive a capital charge. The capital charge has to be calculated for each national market separately. Positions in stock-index futures as referred to in the second sentence of Article 344(4) CRR shall not be included in this column. , 060, OWN FUNDS REQUIREMENTS The own funds requirement in accordance with Chapter 2 of Title IV of Part Three CRR for any relevant position , 070, TOTAL RISK EXPOSURE AMOUNT Point (b) of Article 92(4) CRR. Result of the multiplication of the own funds requirements by 12,5. , Commission Implementing Regulation (EU) No 945/2014 of 4 September 2014 laying down implementing technical standards with regard to relevant appropriately diversified indices according to Regulation (EU) No 575/2013 of the European Parliament and of the Council , 010-130, EQUITIES IN TRADING BOOK Own funds requirements for position risk as referred to in point (b)(i) of Article 92(3) CRR and Section 3 of Chapter 2 of Title IV of Part Three CRR. , 020-040, GENERAL RISK Positions in equities subject to general risk (Article 343 CRR) and their correspondent own funds requirement in accordance with Section 3 of Chapter 2 of Title IV of Part Three CRR Both breakdowns (021/022 as well as 030/040) are a breakdown related to all positions subject to general risk. Rows 021 and 022 request information on the breakdown by instruments. Only the breakdown in rows 030 and 040 shall be used as a basis for the calculation of own funds requirements. , 021, Derivatives Derivatives included in the calculation of equity risk of trading book positions taking into account Articles 329 and 332 CRR, where applicable , 022, Other assets and liabilities Instruments other than derivatives included in the calculation of equity risk of trading book positions. , 030, Exchange traded stock-index futures broadly diversified and subject to a particular approach Exchange traded stock-index futures broadly diversified and subject to a particular approach in accordance with Commission Implementing Regulation (EU) No 945/2014 Those positions shall be only subject to general risk and, accordingly, must not be reported in row 050. , 040, Other equities than exchange traded stock-index futures broadly diversified Other positions in equities subject to specific risk as well as the correspondent own funds requirements in accordance with Article 343 CRR, including positions in stock index futures treated in accordance with Article 344(3) CRR , 050, SPECIFIC RISK Positions in equities subject to specific risk and the correspondent own funds requirement in accordance with Article 342 CRR, excluding positions in stock-index futures treated in accordance with the second sentence of Article 344(4) CRR , 090-130, ADDITIONAL REQUIREMENTS FOR OPTIONS (NON-DELTA RISKS) Paragraphs 2 and 3 of Article 329 CRR The additional requirements for options related to non-delta risks shall be reported in the method used for its calculation. , 020-030, ALL POSITIONS (LONG AND SHORT) Gross positions due to assets, amounts to be received and similar items referred to in Article 352(1) CRR In accordance with Article 352(2) CRR and subject to permission from competent authorities, positions taken to hedge against the adverse effect of the exchange rate on their ratios in accordance with Article 92(1) CRR and positions related to items that are already deducted in the calculation of own funds shall not be reported. , 040-050, NET POSITIONS (LONG AND SHORT) Article 352(3), the first two sentences of Article 352(4), and Article 353 CRR The net positions are calculated by each currency in accordance with Article 352(1) CRR. Consequently, both long and short positions may be reported at the same time. , 060-080, POSITIONS SUBJECT TO CAPITAL CHARGE The third sentence of Article 352(4) and Articles 353 and 354 CRR , 060-070, POSITIONS SUBJECT TO CAPITAL CHARGE (LONG AND SHORT) The long and short net positions for each currency shall be calculated by deducting the total of short positions from the total of long positions. Long net positions for each operation in a currency shall be added to obtain the long net position in that currency. Short net positions for each operation in a currency shall be added to obtain the short net position in that currency. Unmatched positions in non-reporting currencies shall be added to positions subject to capital charges for other currencies (row 030) in column 060 or 070, depending on their short or long arrangement. , 080, POSITIONS SUBJECT TO CAPITAL CHARGE (MATCHED) Matched positions for closely correlated currencies. , 090, OWN FUNDS REQUIREMENTS The capital charge for any relevant position in accordance with Chapter 3 of Title IV of Part Three CRR , 100, TOTAL RISK EXPOSURE AMOUNT Point (b) of Article 92(4) CRR. Result of the multiplication of the own funds requirements by 12,5. , 010, TOTAL POSITIONS All positions in non-reporting currencies and those positions in the reporting currency that are considered for the purposes of Article 354 CRR as well as their correspondent own funds requirements for the foreign-exchange risk referred to in point (c)(i) of Article 92(3), taking into account paragraphs 2 and 4 of Article 352 CRR (for conversion into the reporting currency). , 020, CURRENCIES CLOSELY CORRELATED Positions and their correspondent own funds requirements for closely correlated currencies as referred to in Article 354 CRR. , 025, Currencies closely correlated: of which : reporting currency Positions in the reporting currency which contribute to the calculation of the capital requirements in accordance with Article 354 CRR. , 030, ALL OTHER CURRENCIES (including CIU’s treated as different currencies) Positions and their correspondent own funds requirements for currencies subject to the general procedure referred to in Article 351 and paragraphs 2 and 4 of Article 352 CRR. Reporting of CIU’s treated as separate currencies in accordance with Article 353 CRR: There are two different treatments of CIUs treated as separate currencies for calculating the capital requirements: The modified gold method, where the direction of the CIUs investment is not available (those CIUs shall be added to an institution’s overall net foreign-exchange position); Where the direction of the CIU’s investment is available, those CIUs shall be added to the total open foreign exchange position (long or short, depending on the direction of the CIU). The reporting of those CIU’s shall follow the calculation of the capital requirements. , 040, GOLD Positions and their correspondent own funds requirements for currencies subject to the general procedure referred to in Article 351 and paragraphs 2 and 4 of Article 352 CRR , 050 – 090, ADDITIONAL REQUIREMENTS FOR OPTIONS (NON-DELTA RISKS) Paragraphs 5 and 6 of Article 352 CRR The additional requirements for options related to non-delta risks shall be reported broken down by the method used for their calculation. , 100-120, Breakdown of total positions (reporting currency included) by exposure types Total positions shall be broken down into derivatives, other assets and liabilities, and off-balance sheet items. , 100, Other assets and liabilities other than off-balance sheet items and derivatives Positions not included in row 110 or 120 shall be included here. , 110, Off-balance sheet items Items within the scope of Article 352 CRR, irrespective of the currency of denomination, which are included in Annex I to CRR, except those included as Securities Financing Transactions & Long Settlement Transactions or from Contractual Cross Product Netting. , 120, Derivatives Positions valued in accordance with Article 352 CRR. , 130-480, MEMORANDUM ITEMS: CURRENCY POSITIONS The memorandum items of the template shall be filled in separately for all currencies of the Member States of the Union, USD, CHF, JPY, RUB, TRY, AUD, CAD, RSD, ALL, UAH, MKD, EGP, ARS, BRL, MXN, HKD, ICK, TWD, NZD, NOK, SGD, KRW, CNY and all other currencies. , 010-020, All POSITIONS (LONG AND SHORT) Gross long/short positions considered positions in the same commodity in accordance with Article 357(4) CRR (see also Article 359(1) CRR) , 030-040, NET POSITIONS (LONG AND SHORT) As defined in Article 357(3) CRR , 050, POSITIONS SUBJECT TO CAPITAL CHARGE Those net positions that, in accordance with the different approaches considered in Chapter 4 of Title IV of Part Three CRR receive a capital charge , 060, OWN FUNDS REQUIREMENTS The own funds requirement calculated in accordance with Chapter 4 of Title IV of Part Three CRR for any relevant position , 070, TOTAL RISK EXPOSURE AMOUNT Point (b) of Article 92(4) CRR. Result of the multiplication of the own funds requirements by 12,5 , 010, TOTAL POSITIONS IN COMMODITIES Positions in commodities and their correspondent own funds requirements for market risk calculated in accordance with point (c)(iii) of Article 92(3) CRR and Chapter 4 of Title IV of Part Three CRR , 020-060, POSITIONS BY CATEGORY OF COMMODITY For reporting purposes, commodities shall be grouped in the four groups of commodities referred to in Table 2 of Article 361 CRR. , 070, MATURITY LADDER APPROACH Positions in commodities subject to the maturity ladder approach referred to in Article 359 CRR , 080, EXTENDED MATURITY LADDER APPROACH Positions in commodities subject to the extended maturity ladder approach referred to in Article 361 CRR , 090, SIMPLIFIED APPROACH Positions in commodities subject to the simplified approach referred to in Article 360 CRR , 100-140, ADDITIONAL REQUIREMENTS FOR OPTIONS (NON-DELTA RISKS) Article 358(4) CRR The additional requirements for options related to non-delta risks shall be reported in the method used for its calculation. , 030-040, Value at Risk (VaR) VaR means the maximum potential loss that would result from a price change with a given probability over a specific time horizon. , 030, Multiplication factor (mc) x Average of previous 60 working days VaR (VaRavg) Point (a)(ii) of Article 364(1) and Article 365(1) CRR , 040, Previous day VaR (VaRt-1) Point (a)(i) of Article 364(1) and Article 365(1) CRR , 050-060, Stressed VaR Stressed VaR means the maximum potential loss that would result from a price change with a given probability over a specific time horizon obtained by using input calibrated to historical data from a continuous 12-months period of financial stress relevant to the institution’s portfolio. , 050, Multiplication factor (ms) x Average of previous 60 working days (SVaRavg) Point (b)(ii) of Article 364(1) and Article 365(1) CRR , 060, Latest available (SVaRt-1) Point (b)(i) of Article 364(1) and Article 365(1) CRR , 070-080, INCREMENTAL DEFAULT AND MIGRATION RISK CAPITAL CHARGE Incremental default and migration risk capital charge means the maximum potential loss that would result from a price change linked to default and migration risks calculated in accordance with point (b) of Article 364(2) in conjunction with Section 4 of Chapter 5 of Title IV of Part Three CRR. , 070, 12 weeks average measure Point (b)(ii) of Article 364(2) in conjunction with Section 4 of Chapter 5 of Title IV of Part Three CRR , 080, Last Measure Point (b)(i) of Article 364(2) in conjunction with Section 4 of Chapter 5 of Title IV of Part Three CRR , 090-110, ALL PRICE RISKS CAPITAL CHARGE FOR CTP , 090, FLOOR Point (c) of Article 364(3) CRR = 8 % of the capital charge that would be calculated in accordance with Article 338(1) CRR for all positions in the “all price risks” capital charge. , 100-110, 12 WEEKS AVERAGE MEASURE AND LAST MEASURE Point (b) of Article 364(3) CRR , 110, LAST MEASURE Point (a) of Article 364(3) CRR , 120, OWN FUNDS REQUIREMENTS Own funds requirements as referred to in Article 364 CRR of all risk factors, taking into account correlation effects, where applicable, plus incremental default and migration risk and all price of risks for CTP, but excluding the Securitization capital charges for Securitization and nth-to-default credit derivative according to Article 364(2) CRR , 130, TOTAL RISK EXPOSURE AMOUNT Point (b) of Article 92(4) CRR. Result of the multiplication of the own funds requirements by 12,5 , 140, Number of overshootings (during previous 250 working days) Referred to in Article 366 CRR The number of overshootings based on which the addend is determined shall be reported. , 150-160, VaR Multiplication Factor (mc) and SVaR Multiplication Factor (ms) As referred to in Article 366 CRR , 170-180, ASSUMED CHARGE FOR CTP FLOOR – WEIGHTED NET LONG/SHORT POSITIONS AFTER CAP The amount reported and serving as the basis to calculate the floor capital charge for all price risks in accordance with point (c) of Article 364(3) CRR, taking into account the discretion of Article 335 CRR which stipulates that the institution may cap the product of the weight and the net position at the maximum possible default-risk related loss. , 010, TOTAL POSITIONS Corresponds to the part of position, foreign exchange and commodities risk referred to in Article 363(1) CRR linked to the risk factors specified in Article 367(2) CRR. Concerning the columns 030 to 060 (VAR and Stress-VAR), the figures in the total row are not equal to the decomposition of the figures for the VaR/Stress-VaR of the relevant risk components. , 020, TRADED DEBT INSTRUMENTS Corresponds to the part of position risk referred to in Article 363(1) CRR, linked to the interest rates risk factors specified in point (a) of Article 367(2) CRR. , 030, TDI – GENERAL RISK General risk component as referred to in Article 362 CRR , 040, TDI – SPECIFIC RISK Specific risk component as referred to in Article 362 CRR , 050, EQUITIES Corresponds to the part of position risk referred to in Article 363(1) CRR linked to the equity risk factors as specified in point (c) of Article 367(2) CRR. , 060, EQUITIES – GENERAL RISK General risk component as referred to in Article 362 CRR , 070, EQUITIES – SPECIFIC RISK Specific risk component as referred to in Article 362 CRR , 080, FOREIGN EXCHANGE RISK Articles 363(1) and point (b) of Article 367(2) CRR , 090, COMMODITY RISK Articles 363(1) and point (d) of Article 367(2) CRR , 100, TOTAL AMOUNT FOR GENERAL RISK Market risk caused by general market movements of traded debt instruments, equities, foreign exchange and commodities. VaR for general risk of all risk factors (taking into account correlation effects where applicable) , 110, TOTAL AMOUNT FOR SPECIFIC RISK Specific risk component of traded debt instruments and equities. VaR for specific risk of equities and traded debt instruments of trading book (taking into account correlation effects where applicable) , 010, Exposure value Article 271 CRR in conjunction with Article 382 CRR. Total EAD from all transactions subject to CVA charge. , 020, Of which: OTC derivatives Article 271 CRR in conjunction with Article 382(1) CRR. The part of the total counterparty credit risk exposure solely due to OTC derivatives. The information is not required from IMM institutions holding OTC derivatives and SFTs in the same netting set. , 030, Of which: SFT Article 271 CRR in conjunction with Article 382(2) CRR The part of the total counterparty credit risk exposure solely due to SFT derivatives. The information is not required from IMM institutions holding OTC derivatives and SFTs in the same netting set. , 040, MULTIPLICATION FACTOR (mc) x AVERAGE OF PREVIOUS 60 WORKING DAYS (VaRavg) Article 383 CRR in conjunction with point (d) of Article 363(1) CRR. VaR calculation based on internal models for market risk , 050, PREVIOUS DAY (VaRt-1) See instructions for column 040. , 060, MULTIPLICATION FACTOR (ms) x AVERAGE OF PREVIOUS 60 WORKING DAYS (SVaRavg) See instructions for column 040 , 070, LATEST AVAILABLE (SVaRt-1) See instructions for column 040 , 080, OWN FUNDS REQUIREMENTS Point (d) of Article 92(3) CRR. Own funds requirements for CVA Risk calculated via the chosen method. , 090, TOTAL RISK EXPOSURE AMOUNT Point (b) of Article 92(4) CRR. Own funds requirements multiplied by 12,5. , , Memorandum items , 100, Number of counterparties Article 382 CRR Number of counterparties included in calculation of own funds for CVA risk. Counterparties are a subset of obligors. They only exist in case of derivatives transactions or SFTs where they are the other contracting party. , 110, Of which: proxy was used to determine credit spread Number of counterparties where the credit spread was determined using a proxy instead of directly observed market data. , 120, INCURRED CVA Accounting provisions due to decreased credit worthiness of derivatives counterparties. , 130, SINGLE NAME CDS Point (a) of Article 386(1) CRR Total notional amounts of single name CDS used as hedge for CVA risk. , 140, INDEX CDS Point (b) of Article 386(1) CRR Total notional amounts of index CDS used as hedge for CVA risk. , 010, CVA risk total Sum of rows 020-040 , 020, Advanced method Advanced CVA risk method as prescribed by Article 383 CRR , 030, Standardised method Standardised CVA risk method as prescribed by Article 384 CRR , 040, Based on OEM Amounts subject to the application of Article 385 CRR , 0010, FAIR-VALUED ASSETS AND LIABILITIES Absolute value of fair-valued assets and liabilities, as stated in the financial statements under the applicable accounting framework, as referred to in Article 4(1) of Delegated Regulation (EU) 2016/101, before any exclusion in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101. , 0020, OF WHICH: trading book Absolute value of fair-valued assets and liabilities, as reported in 010, corresponding to positions held in the trading book. , 0030-0070, FAIR-VALUED ASSETS AND LIABILITIES EXCLUDED BECAUSE OF PARTIAL IMPACT ON CET1 Absolute value of fair-valued assets and liabilities excluded in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101. , 0030, Exactly matching Exactly matching, offsetting fair-valued assets and liabilities excluded in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101. , 0040, Hedge accounting For positions subject to hedge accounting under the applicable accounting framework, absolute value of fair-valued assets and liabilities excluded in proportion to the impact of the relevant valuation change on CET1 capital in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101. , 0050, PRUDENTIAL Filters Absolute value of fair-valued assets and liabilities excluded in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101 due to the transitional application of the prudential filters referred to in Articles 467 and 468 CRR. , 0060, Other Any other positions excluded in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101 due to adjustments to their accounting value having only a proportional effect on CET1 capital. This row shall only be populated in rare cases where elements excluded in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101 cannot be assigned to columns 0030, 0040 or 0050 of this template. , 0070, Comment for other The main reasons why the positions reported in column 0060 were excluded shall be provided. , 0080, FAIR-VALUED Assets and Liabilities included in ARTICLE 4(1) threshold Absolute value of fair-valued assets and liabilities actually included in the threshold computation in accordance with Article 4(1) of Delegated Regulation (EU) 2016/101. , 0090, OF WHICH: trading book Absolute value of fair-valued assets and liabilities, as reported in column 0080, corresponding to positions held in the trading book. , Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards ( OJ L 243, 11.9.2002, p. 1 ). , 0010 – 0210,The definitions of these categories shall match those of the corresponding rows of FINREP templates 1.1 and 1.2., 0010, 1. TOTAL FAIR-VALUED ASSETS AND LIABILITIES Total of fair-valued assets and liabilities reported in rows 20 to 210. , 0020, 1.1. TOTAL FAIR-VALUED ASSETS Total of fair-valued assets reported in rows 0030 to 0140. Relevant cells of rows 0030 to 0130 shall be reported in line with FINREP template F 01.01 of Annexes III and IV to this Implementing Regulation, depending on the institution’s applicable standards: IFRS as endorsed by the Union in application of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (“EU IFRS”) ; National accounting standards compatible with EU IFRS (“National GAAP compatible IFRS”); or National GAAP based on BAD (FINREP “National GAAP based on BAD”). , 0030, 1.1.1. FINANCIAL ASSETS HELD FOR TRADING IFRS 9.Appendix A. The information reported in this row shall correspond to row 050 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0040, 1.1.2. TRADING FINANCIAL ASSETS Articles 32 and 33 BAD; Part 1.17 of Annex V to this Implementing Regulation The information reported in this row shall correspond to row 091 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0050, 1.1.3. NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS 7.8(a)(ii); IFRS 9.4.1.4. The information reported in this row shall correspond to row 096 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0060, 1.1.4. FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS 7.8(a)(i); IFRS 9.4.1.5; point (a) of Article 8(1) and Article 8(6) AD The information reported in this row shall correspond to row 100 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0070, 1.1.5. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME IFRS 7.8(h); IFRS 9.4.1.2 A. The information reported in this row shall correspond to row 141 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0080, 1.1.6. NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS Article 36(2) BAD. The information reported in this row shall correspond to row 171 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0090, 1.1.7. NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY Point (a) of Article 8(1) and Article 8(8) AD The information reported in this row shall correspond to row 175 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0100, 1.1.8. OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS Article 37 BAD; Article 12(7) AD; Part 1.20 of Annex V to this Implementing Regulation The information reported in this row shall correspond to row 234 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0110, 1.1.9. DERIVATIVES – HEDGE ACCOUNTING IFRS 9.6.2.1; Part 1.22 of Annex V to this Implementing Regulation; point (a) of Article 8(1) and paragraphs 6 and 8 of Article 8 AD; IAS 39.9 The information reported in this row shall correspond to row 240 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0120, 1.1.10. FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK IAS 39.89 A(a); IFRS 9.6.5.8; Paragraphs 5 and 6 of Article 8 AD. The information reported in this row shall correspond to row 250 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0130, 1.1.11. INVESTMENTS IN SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES IAS 1.54(e); Parts 1.21 and 2.4 of Annex V to this Implementing Regulation; points (7) and (8) of Article 4 BAD; Article 2(2) AD The information reported in this row shall correspond to row 260 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0140, 1.1.12. (-) HAIRCUTS FOR TRADING ASSETS AT FAIR VALUE Part 1.29 of Annex V to this Implementing Regulation The information reported in this row shall correspond to row 375 of template F 01.01 of Annexes III and IV to this Implementing Regulation. , 0150, 1.2. TOTAL FAIR-VALUED LIABILITIES Total of fair-valued liabilities reported in rows 0160 to 0210. Relevant cells of rows 0150 to 0190 shall be reported in line with FINREP template F 01.02 of Annexes III and IV to this Implementing Regulation depending on the institution’s applicable standards: IFRS as endorsed by the Union in application of Regulation (EC) No 1606/2002 (“EU IFRS”) National accounting standards compatible with EU IFRS (“National GAAP compatible IFRS”) or National GAAP based on BAD (FINREP “National GAAP based on BAD”). , 0160, 1.2.1. FINANCIAL LIABILITIES HELD FOR TRADING IFRS 7.8 (e) (ii); IFRS 9.BA.6. The information reported in this row shall correspond to row 010 of template F 01.02 of Annexes III and IV to this Implementing Regulation. , 0170, 1.2.2. TRADING FINANCIAL LIABILITIES Point (a) of Article 8(1) and paragraphs 3 and 6 of Article 8 AD The information reported in this row shall correspond to row 061 of template F 01.02 of Annexes III and IV to this Implementing Regulation. , 0180, 1.2.3. FINANCIAL LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS 7.8 (e)(i); IFRS 9.4.2.2; point (a) of Article 8(1) and Article 8(6) AD; IAS 39.9. The information reported in this row shall correspond to row 070 of template F 01.02 of Annexes III and IV to this Implementing Regulation. , 0190, 1.2.4. DERIVATIVES – HEDGE ACCOUNTING IFRS 9.6.2.1; Part 1.26 of Annex V to this Implementing Regulation; point (a) of Article 8(1), Article 8(6) and point (a) of Article 8(8) AD The information reported in this row shall correspond to row 150 of template F 01.02 of Annexes III and IV to this Implementing Regulation. , 0200, 1.2.5. FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK IAS 39.89 A(b), IFRS 9.6.5.8; Paragraphs 5 and 6 of Article 8 AD; Part 2.8 of Annex V to this Implementing Regulation The information reported in this row shall correspond to row 160 of template F 01.02 of Annexes III and IV to this Implementing Regulation. , 0210, 1.2.6. HAIRCUTS FOR TRADING LIABILITIES AT FAIR VALUE Part 1.29 of Annex V to this Implementing Regulation The information reported in this row shall correspond to row 295 of template F 01.02 of Annexes III and IV to this Implementing Regulation. , 0010 – 0100, CATEGORY LEVEL AVA The category level AVAs for market price uncertainty, close-out costs, model risk, concentrated positions, future administrative costs, early termination and operational risk are calculated as described in Articles 9, 10, 11 and 14 to 17 of Delegated Regulation (EU) 2016/101 respectively. For the market price uncertainty, close-out cost and model risk categories, which are subject to diversification benefit as set out in Articles 9(6), 10(7) and 11(7) of Delegated Regulation (EU) 2016/101, respectively, category level AVAs shall be, unless indicated otherwise, reported as the straight sum of the individual AVAs before diversification benefit [since diversification benefits calculated using method 1 or method 2 of the Annex of Delegated Regulation (EU) 2016/101 are reported in items 1.1.2, 1.1.2.1 and 1.1.2.2 of the template]. For the market uncertainty, close-out cost and model risk categories, amounts calculated under the expert-based approach as referred to in point (b) of Article 9(5), point (b) of Article 10(6) and Article 11(4) of Delegated Regulation (EU) 2016/101 shall be separately reported in columns 0020, 0040 and 0060. , 0010, MARKET PRICE UNCERTAINTY Article 105(10) CRR. Market price uncertainty AVAs calculated in accordance with Article 9 of Delegated Regulation (EU) 2016/101. , 0020, OF WHICH: CALCULATED USING THE EXPERT-BASED APPROACH Market price uncertainty AVAs calculated in accordance with point (b) of Article 9(5) of Delegated Regulation (EU) 2016/101. , 0030, CLOSE-OUT COSTS Article 105(10) CRR. Close-out costs AVAs calculated in accordance with Article 10 of Delegated Regulation (EU) 2016/101. , 0040, OF WHICH: CALCULATED USING THE EXPERT-BASED APPROACH Close-out costs AVAs calculated in accordance with point (b) of Article 10(6) of Delegated Regulation (EU) 2016/101. , 0050, MODEL RISK Article 105(10) CRR Model risk AVAs calculated in accordance with Article 11 of Delegated Regulation (EU) 2016/101. , 0060, OF WHICH: CALCULATED USING THE EXPERT BASED APPROACH Model risk AVAs calculated in accordance with Article 11(4) of Delegated Regulation (EU) 2016/101. , 0070, CONCENTRATED POSITIONS Article 105(11) CRR Concentrated positions AVAs calculated in accordance with Article 14 of Delegated Regulation (EU) 2016/101. , 0080, FUTURE ADMINISTRATIVE COSTS Article 105(10) CRR Future administrative costs AVAs calculated in accordance with Article 15 of Delegated Regulation (EU) 2016/101. , 0090, EARLY TERMINATION Article 105(10) CRR Early termination AVAs calculated in accordance with Article 16 of Delegated Regulation (EU) 2016/101. , 0100, OPERATIONAL RISK Article 105(10) CRR Operational risk AVAs calculated in accordance with Article 17 of Delegated Regulation (EU) 2016/101. , 0110, TOTAL AVA Row 0010: total AVA to be deducted from own funds in accordance with Articles 34 and 105 CRR and reported accordingly in row 290 of C 01.00. The total AVA shall be the sum of rows 0030 and 0180. Row 0020: Share of the total AVA reported in row 0010 stemming from trading book positions (absolute value). Rows 0030 to 0160: Sum of columns 0010, 0030, 0050 and 0070 to 0100. Rows 0180 to 0210: Total AVA stemming from portfolios under the fall-back approach. , 0120, UPSIDE UNCERTAINTY Article 8(2) of Delegated Regulation (EU) 2016/101. The upside uncertainty shall be calculated and aggregated on the same basis as the total AVA computed in column 0110, but substituting a 10 % level of certainty for the 90 % used when determining the total AVA. , 0130 -0140, FAIR-VALUED ASSETS AND LIABILITIES Absolute value of fair-valued assets and liabilities corresponding to the AVA amounts reported in rows 0010 to 0130 and row 0180. For some rows, in particular rows 0090 to 0130, these amounts may have to be approximated or allocated based on expert judgement. Row 0010: Total absolute value of fair-valued assets and liabilities included in the threshold computation of Article 4(1) of Delegated Regulation (EU) 2016/101. That includes the absolute value of fair-valued assets and liabilities for which AVAs are assessed to have zero value in accordance with Articles 9(2), 10(2) or 10(3) of Delegated Regulation (EU) 2016/101, which are also separately reported in rows 0070 and 0080. Row 0010 is the sum of row 0030 and row 0180. Row 0020: share of total absolute value of fair-valued assets and liabilities reported in row 0010 stemming from trading book positions (absolute value). , , Row 0030: Absolute value of fair-valued assets and liabilities corresponding to the portfolios referred to in Articles 9 to 17 of Delegated Regulation (EU) 2016/101. That includes the absolute value of fair-valued assets and liabilities for which AVAs are assessed to have zero value in accordance with Articles 9(2), 10(2) or 10(3) of Delegated Regulation (EU) 2016/101, which are also separately reported in rows 0070 and 0080. Row 0030 shall be the sum of rows 0090 to 0130. Row 0050: Absolute value of fair-valued assets and liabilities included in the scope of the computation of unearned credit spread AVA. For the purpose of the computation of this AVA, exactly matching, offsetting fair-valued assets and liabilities, excluded from the threshold computation in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101, may not be considered exactly matching, offsetting anymore. Row 0060: Absolute value of fair-valued assets and liabilities included in the scope of the computation of investment and funding costs AVA. For the purpose of the computation of this AVA, exactly matching, offsetting fair-valued assets and liabilities, excluded from the threshold computation in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101, may not be considered exactly matching, offsetting anymore. Row 0070: Absolute value of fair-valued assets and liabilities corresponding to the valuation exposures assessed to have zero AVA value referred to in Article 9(2) of Delegated Regulation (EU) 2016/101. Row 0080: Absolute value of fair-valued assets and liabilities corresponding to the valuation exposures assessed to have zero AVA value referred to in paragraphs 2 and 3 of Article 10 of Delegated Regulation (EU) 2016/101. Rows 0090 to 0130: Absolute value of fair-valued assets and liabilities allocated as set out below (see corresponding row instructions) in accordance with the following risk categories: interest rates, foreign exchange, credit, equities, commodities. That includes the absolute value of fair-valued assets and liabilities for which AVAs are assessed to have zero value in accordance with Articles 9(2), 10(2) or 10(3) of Delegated Regulation (EU) 2016/101, which are also separately reported in rows 0070 and 0080. Row 0180: Absolute value of fair-valued assets and liabilities corresponding to the portfolios under the fall-back approach , 0130, FAIR-VALUED ASSETS Absolute value of fair-valued assets corresponding to the different rows as explained in the instructions on columns 0130-0140 above. , 0140, FAIR-VALUED LIABILITIES Absolute value of fair-valued liabilities corresponding to the different rows as explained in the instructions on columns 0130-0140 above. , 0150, QTD REVENUE The quarter-to-date revenues (“QTD revenue”) since the last reporting date attributed to the fair valued assets and liabilities corresponding to the different rows as explained in the instructions on columns 0130-0140 above, where relevant allocated or approximated based on expert judgment. , 0160, IPV DIFFERENCE The sum across all positions and risk factors of unadjusted difference amounts (“IPV difference”) calculated at the month end closest to the reporting date under the independent price verification process performed in accordance with Article 105(8) CRR, with respect to the best available independent data for the relevant position or risk factor. Unadjusted difference amounts refer to unadjusted differences between the trading system generated valuations and the valuations assessed during the monthly IPV process. No adjusted difference amounts in the books and records of the institution for the relevant month end date shall be included in the calculation of IPV difference. , 0170 – 0250, FAIR VALUE ADJUSTMENTS Adjustments, sometimes also referred to as “reserves”, potentially applied in the institution’s accounting fair value that are made outside of the valuation model used to generate carrying amounts (excluding deferral of day one gains and losses) and that can be identified as addressing the same source of valuation uncertainty as the relevant AVA. They could reflect risk factors not captured within the valuation technique that are in a form of a risk premium or exit cost and are compliant with the definition of fair value. They shall nevertheless be considered by market participants when setting a price. (IFRS 13.9 and IFRS13.88) , 0170, MARKET PRICE UNCERTAINTY Adjustment applied in the institution’s fair value to reflect the risk premium arising from the existence of a range of observed prices for equivalent instruments or, in respect of a market parameter input to a valuation model, the instruments from which the input has been calibrated, and thus that can be identified as addressing the same source of valuation uncertainty as the Market price uncertainty AVA. , 0180, CLOSE-OUT COSTS Adjustment applied in the institution’s fair value to adjust for the fact that the position level valuations do not reflect an exit price for the position or portfolio, in particular where such valuations are calibrated to a mid-market price, and thus that can be identified as addressing the same source of valuation uncertainty as the close-out costs AVA. , 0190, MODEL RISK Adjustment applied in the institution’s fair value to reflect market or product factors that are not captured by the model used to calculate daily position values and risks (“valuation model”) or to reflect an appropriate level of prudence given the uncertainty arising from the existence of a range of alternative valid models and model calibrations and thus that can be identified as addressing the same source of valuation uncertainty as the model risk AVA. , 0200, CONCENTRATED POSITIONS Adjustment applied in the institution’s fair value to reflect the fact that the aggregate position held by the institution is larger than normal traded volume or larger than the position sizes on which observable quotes or trades that are used to calibrate the price or inputs used by the valuation model are based and thus can be identified as addressing the same source of valuation uncertainty as the concentrated positions AVA. , 0210, UNEARNED CREDIT SPREADS Adjustment applied in the institution’s fair value to cover expected losses due to counterparty default on derivative positions (i.e. total Credit Valuation Adjustment “CVA” at institution level). , 0220, INVESTING AND FUNDING COSTS Adjustment applied in the institution’s fair value to compensate where valuation models do not fully reflect the funding cost that market participants would factor into the exit price for a position or portfolio (i.e. total Funding Valuation Adjustment at institution level where an institution computes such adjustment, or alternatively, equivalent adjustment). , 0230, FUTURE ADMINISTRATION COSTS Adjustment applied in the institution’s fair value to reflect administrative costs that are incurred by the portfolio or position but are not reflected in the valuation model or the prices used to calibrate inputs to that model, and thus that can be identified as addressing the same source of valuation uncertainty as the Future administrative costs AVA. , 0240, EARLY TERMINATION Adjustments applied in the institution’s fair value to reflect contractual or non-contractual early termination expectations that are not reflected in the valuation model and thus can be identified as addressing the same source of valuation uncertainty as the Early termination AVA. , 0250, OPERATIONAL RISK Adjustments applied in the institution’s fair value to reflect the risk premium that market participants would charge to compensate for operational risks arising from hedging, administration and settlement of contracts in the portfolio, and thus can be identified as addressing the same source of valuation uncertainty as the operational risk AVA. , 0260, DAY 1 P&L Adjustments to reflect instances where the valuation model plus all other relevant fair value adjustments applicable to a position or portfolio did not reflect the price paid or received at first day recognition, i.e. the deferral of day one gains and losses (IFRS 9.B5.1.2.A). , 0270, EXPLANATION DESCRIPTION Description of the positions treated in accordance with point (b) of Article 7(2) of Delegated Regulation (EU) 2016/101 and the reason why it was not possible to apply Articles 9 to 17 thereof. , 0010, 1. TOTAL CORE APPROACH Article 7(2) of Delegated Regulation (EU) 2016/101. For each relevant category of AVAs referred to in columns 0010 to 0110, total AVAs computed under the core approach as set out in Chapter 3 of Delegated Regulation (EU) 2016/101 o for fair-valued assets and liabilities included in the threshold computation in accordance with Article 4(1) of that Regulation. That includes the diversification benefits reported in row 0140 in accordance with Articles 9(6), 10(7) and 11(7) of Delegated Regulation (EU) 2016/101. , 0020, OF WHICH: TRADING BOOK Article 7(2) of Delegated Regulation (EU) 2016/101. For each relevant category of AVAs referred to in columns 0010 to 0110, share of total AVAs reported in row 0010 stemming from trading book positions (absolute value). , 0030, 1.1. PORTFOLIOS UNDER ARTICLES 9 TO 17 OF COMMISSION DELEGATED REGULATION (EU) 2016/101- TOTAL CATEGORY LEVEL POST-DIVERSIFICATION Point (a) of Article 7(2) of Delegated Regulation (EU) 2016/101. For each relevant category of AVAs referred to in columns 0010 to 0110, total AVAs computed in accordance with Articles 9 to 17 of Delegated Regulation (EU) 2016/101 for fair-valued assets and liabilities included in the threshold computation in accordance with Article 4(1) of that Regulation, except fair-valued assets and liabilities subject to the treatment described in point (b) of Article 7(2) of Delegated Regulation (EU) 2016/101. That includes the AVAs computed in accordance with Articles 12 and 13 of Delegated Regulation (EU) 2016/101 that are reported in rows 0050 and 0060 and are included in market price uncertainty AVAs, close-out costs AVAs and model risk AVAs as set out in Articles 12(2) and 13(2) of that Regulation. That includes the diversification benefits reported in row 0140 in accordance with Articles 9(6), 10(7) and 11(7) of Delegated Regulation (EU) 2016/101. Row 0030 shall be the difference between rows 0040 and 0140. , 0040 – 0130, 1.1.1. TOTAL CATEGORY LEVEL PRE-DIVERSIFICATION For rows 0090 to 0130, institutions shall allocate their fair-valued assets and liabilities included in the threshold computation in accordance with Article 4(1) of Delegated Regulation (EU) 2016/101 (trading book and non-trading book) to the following risk categories: interest rates, foreign exchange, credit, equities, commodities. To that end, institutions shall rely on their internal risk management structure and, following a mapping developed based on expert judgement, allocate their business lines or trading desks to the most appropriate risk category. AVAs, Fair Value Adjustments and other required information which correspond to the allocated business lines or trading desks, shall be allocated to the same relevant risk category to provide at row level for each risk category a consistent overview of the adjustments performed both for prudential purposes and accounting purposes, as well as an indication of the size of the positions concerned (in terms of fair-valued assets and liabilities). Where AVAs or other adjustments are computed at a different level of aggregation, in particular at firm level, institutions shall develop an allocation methodology of the AVAs to the relevant sets of positions. The allocation methodology shall lead to row 0040 being the sum of rows 0050 to 0130 for columns 0010 to 0100. Regardless of the approach applied, the information reported shall, as much as possible, be consistent at row level, since the information provided will be compared at this level (AVA amounts, upside uncertainty, fair-value amounts and potential fair-value adjustments). The breakdown in rows 0090 to 0130 excludes the AVAs computed in accordance with Articles 12 and 13 of Delegated Regulation (EU) 2016/101 that are reported in rows 0050 and 0060 and are included in market price uncertainty AVAs, close-out costs AVAs and model risk AVAs as set out in Articles 12(2) and 13(2) of that Regulation. Diversification benefits are reported in row 0140 in accordance with Articles 9(6), 10(7) and 11(7) of Delegated Regulation (EU) 2016/101 and are therefore excluded from rows 0040 to 0130. , 0050, OF WHICH: UNEARNED CREDIT SPREADS AVA Article 105(10) CRR, Article 12 of Delegated Regulation (EU) 2016/101. The total AVA calculated for unearned credit spreads (“AVA on CVA”) and its allocation between market price uncertainty, close-out cost or model risk AVAs under Article 12 of Delegated Regulation (EU) 2016/101. Column 0110: The total AVA is given for information only as its allocation between market price uncertainty, close-out cost or model risk AVAs leads to its inclusion – after taking into account diversification benefits – under the respective category level AVAs. Columns 0130 and 0140: Absolute value of fair-valued assets and liabilities included in the scope of the computation of unearned credit spread AVAs. For the purpose of the computation of this AVA, exactly matching, offsetting fair-valued assets and liabilities, excluded from the threshold computation in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101 shall not be considered exactly matching, offsetting anymore. , 0060, OF WHICH: INVESTMENT AND FUNDING COSTS AVA Article 105(10) CRR, Article 17 of Delegated Regulation (EU) 2016/101. The total AVA calculated for investing and funding costs and its allocation between market price uncertainty, close-out cost or model risk AVAs under Article 13 of Delegated Regulation (EU) 2016/101. Column 0110: The total AVA is given for information only as its allocation between market price uncertainty, close-out cost or model risk AVAs leads to its inclusion – after taking into account diversification benefits – under the respective category level AVAs. Columns 0130 and 0140: Absolute value of fair-valued assets and liabilities included in the scope of the computation of investment and funding costs AVA. For the purpose of the computation of this AVA, exactly matching, offsetting fair-valued assets and liabilities, excluded from the threshold computation in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101 shall not be considered exactly matching, offsetting anymore. , 0070, OF WHICH: AVA ASSESSED TO HAVE ZERO VALUE UNDER ARTICLE 9(2) OF Delegated Regulation (EU) 2016/101 Absolute value of fair-valued assets and liabilities corresponding to the valuation exposures assessed to have zero AVA value under Article 9(2) of Delegated Regulation (EU) 2016/101. , 0080, OF WHICH: AVA ASSESSED TO HAVE ZERO VALUE UNDER PARAGRAPHS 2 AND 3 OF ARTICLE 10 OF Delegated Regulation (EU) 2016/101 Absolute value of fair-valued assets and liabilities corresponding to the valuation exposures assessed to have zero AVA value under Article 10(2) or 10(3) 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 Total diversification benefit. Sum of rows 0150 and 0160. , 0150, 1.1.2.1. (-) Diversification Benefit calculated using Method 1 For those categories of AVA aggregated under Method 1 in accordance with Articles 9(6), 10(7) and 11(6) of Delegated Regulation (EU) 2016/101, the difference between the sum of the individual AVAs and the total category level AVA after adjusting for aggregation. , 0160, 1.1.2.2. (-) Diversification Benefit calculated using Method 2 For those categories of AVA aggregated under Method 2 in accordance with Articles 9(6), 10(7) and 11(6) of Delegated Regulation (EU) 2016/101, the difference between the sum of the individual AVAs and the total category level AVA after adjusting for aggregation. , 0170, 1.1.2.2* Memorandum item: pre-diversification AVAs reduced by more than 90 % by diversification under Method 2 In the terminology of Method 2, the sum of FV – PV for all valuation exposures for which APVA < 10 % (FV – PV). , 0180, 1.2. Portfolios calculated under the fall-back approach Point (b) of Article 7(2) of Delegated Regulation (EU) 2016/101. For portfolios subject to the fall-back approach under point (b) of Article 7(2) of Delegated Regulation (EU) 2016/101, the total AVA shall be computed as a sum of rows 0190, 0200 and 0210. Relevant balance sheet and other contextual information shall be provided in columns 0130 – 0260. A description of the positions and the reason why it was not possible to apply Articles 9 to 17 of Delegated Regulation (EU) 2016/101 shall be provided in column 0270. , 0190, 1.2.1. Fall-back approach; 100 % unrealised profit Point (b)(i) of Article 7(2) of Delegated Regulation (EU) 2016/101. , 0200, 1.2.2. Fall-back approach; 10 % notional value Point (b)(ii) of Article 7(2) of Delegated Regulation (EU) 2016/101. , 0210, 1.2.3. Fall-back approach; 25 % of inception value Point (b)(iii) of Article 7(2) of Delegated Regulation (EU) 2016/101. , 0005, RANK The rank is a row identifier and shall be unique for each row in the template. It shall follow the numerical order 1, 2, 3, etc., with 1 being assigned to the highest individual model risk AVAs, 2 to the second highest and so on. , 0010, MODEL Internal name (alpha-numerical) of the model used by the institution to identify the model. , 0020, RISK CATEGORY The risk category (interest rates, FX, credit, equities, commodities) that most appropriately characterises the product or group of products that give rise to the model risk valuation adjustment. Institutions shall report the following codes: interest rates foreign exchange credit equities commodities , 0030, PRODUCT Internal name (alpha-numerical) for the product or group of products, in line with the product inventory required by point (a) of Article 19(3) of Delegated Regulation (EU) 2016/101, that is valued using the model. , 0040, OBSERVABILITY Number of price observations for the product or group of products in the last 12 months that meet either of the following criteria: The price observation is a price at which the institution has conducted a transaction; It is a verifiable price for an actual transaction between third parties; The price is obtained from a committed quote. Institutions shall report one of the following values: “none”, “1-6”, “6-24”, “24-100”, “100+”. , 0050, MODEL RISK AVA Article 11(1) of Delegated Regulation (EU) 2016/101. Individual model risk AVA before diversification benefit, but after portfolio netting where relevant. , 0060, OF WHICH: USING EXPERT-BASED APPROACH Amounts in column 0050 that have been calculated under the expert-based approach referred to in Article 11(4) of Delegated Regulation (EU) 2016/101. , 0070, OF WHICH: AGGREGATED USING METHOD 2 Amounts in column 0050 that have been aggregated under Method 2 of the Annex to Delegated Regulation (EU) 2016/101. These amounts correspond to FV – PV in the terminology of that Annex. , 0080, AGGREGATED AVA CALCULATED UNDER METHOD 2 The contribution towards the total category level AVA for model risk, as computed in accordance with Article 11(7) of the Delegated Regulation (EU) 2016/101 of individual model risk AVAs that are aggregated using Method 2 of the Annex to that Regulation (EU). That amount corresponds to APVA in the terminology of the Annex. , 0090 -0100, FAIR-VALUED ASSETS AND LIABILITIES Absolute value of fair-valued assets and liabilities valued using the model reported in column 0010 as stated in the financial statements under the applicable framework. , 0090, FAIR-VALUED ASSETS Absolute value of fair-valued assets valued using the model reported in column 0010 as stated in the financial statements under the applicable framework. , 0100, FAIR-VALUED LIABILITIES Absolute value of fair-valued liabilities valued using the model reported in column 0010 as stated in the financial statements under the applicable framework. , 0110, IPV DIFFERENCE (OUTPUT TESTING) The sum of unadjusted difference amounts (“IPV difference”) calculated at the month end closest to the reporting date under the independent price verification process performed in accordance with Article 105(8) CRR, with respect to the best available independent data for the corresponding product or group of products. Unadjusted difference amounts refer to unadjusted differences between the trading system generated valuations and the valuations assessed during the monthly IPV process. No adjusted difference amounts in the books and records of the institution for the relevant month end date shall be included in the calculation of IPV difference. Only results that have been calibrated from prices of instruments that would be mapped to the same product (output testing) shall be included here. Input testing results from market data inputs that are tested against levels that have been calibrated from different products shall not be included. , 0120, IPV COVERAGE (OUTPUT TESTING) The percentage of those positions mapped to the model weighted by model risk AVA that is covered by the output IPV testing results given in column 0110. , 0130 – 0140, FAIR VALUE ADJUSTMENTS Fair Value adjustments as referred to in columns 0190 and 0240 of template C 32.02 that have been applied to the positions mapped to the model in column 0010. , 0150, DAY 1 P&L Adjustments as defined in column 0260 of template C 32.02 that have been applied to the positions mapped to the model in column 0010. , 0005, RANK The rank is a row identifier and shall be unique for each row in the template. It shall follow the numerical order 1, 2, 3, etc., with 1 being assigned to the highest concentrated positions AVAs, 2 to the second highest and so on. , 0010, RISK CATEGORY The risk category (interest rates, FX, credit, equities, commodities) that most appropriately characterises the position. Institutions shall report the following codes: Interest Rates Foreign exchange Credit Equities Commodities , 0020, PRODUCT Internal name for the product or group of products in line with the product inventory required by point (a) of Article 19(3) of Delegated Regulation (EU) 2016/101. , 0030, UNDERLYING Internal name of the underlying, or underlyings, in the case of derivatives or of the instruments in the case of non-derivatives. , 0040, CONCENTRATED POSITION SIZE Size of the individual concentrated valuation position identified in accordance with point (a) of Article 14(1) of Delegated Regulation (EU) 2016/101, expressed in the unit described in column 0050. , 0050, SIZE MEASURE Unit of size measure used internally as part of the identification of the concentrated valuation position to compute the concentrated position size referred in column 0040. In the case of positions in bonds or equity, please report the unit used for internal risk management, such as “number of bonds”, “number of shares” or “market value”. In the case of position in derivatives, please report the unit used for internal risk management, such as “PV01; EUR per 1 basis point parallel yield curve shift”. , 0060, MARKET VALUE Market value of the position. , 0070, PRUDENT EXIT PERIOD The prudent exit period in number of days estimated in accordance with point (b) of Article 14(1) of Delegated Regulation (EU) 2016/101. , 0080, CONCENTRATED POSITIONS AVA The concentrated positions AVA amount calculated in accordance with Article 14(1) of Delegated Regulation (EU) 2016/101 for the individual concentrated valuation position concerned. , 0090, CONCENTRATED POSITION FAIR VALUE ADJUSTMENT The amount of any fair value adjustments taken to reflect the fact that the aggregate position held by the institution is larger than the normal traded volume or larger than position sizes and on which quotes or trades, which are used to calibrate the price or inputs used by the valuation model, are based. The amount reported shall correspond to the amount that has been applied to the individual concentrated valuation position concerned. , 0100, IPV DIFFERENCE The sum of unadjusted difference amounts (“IPV difference”) calculated at the month end closest to the reporting date under the independent price verification process performed in accordance with Article 105(8) CRR, with respect to the best available independent data for the individual concentrated valuation position concerned. Unadjusted difference amounts shall refer to unadjusted differences between the valuations generated by the trading system and the valuations assessed during the monthly IPV process. No adjusted difference amounts in the books and records of the institution for the relevant month end date shall be included in the calculation of IPV difference. , 010-260, DIRECT EXPOSURES , 010-140, ON-BALANCE SHEET EXPOSURES , 010, Total gross carrying amount of non-derivative financial assets Aggregate of gross carrying amount, as determined in accordance with paragraph 34 of Part 1 of Annex V to this Implementing Regulation, of non-derivative financial assets to General governments, for all accounting portfolios under IFRS or national GAAP based on BAD defined in paragraphs 15 to 22 of Part 1 of Annex V to this Implementing Regulation, and listed in columns 030 to 120 Prudent valuation adjustments shall not reduce the gross carrying amount of trading and non-trading exposures measured at fair value. , 020, Total carrying amount of non-derivative financial assets (net of short positions) Aggregate of the carrying amount, as referred to in paragraph 27 of Part 1 of Annex V to this Implementing Regulation, of non-derivative financial assets to General governments for all accounting portfolios under IFRS or national GAAP based on BAD defined in paragraphs 15 to 22 of Part 1 of Annex V to this Implementing Regulation and listed in columns 030 to 120, net of short positions. Where the institution has a short position for the same residual maturity and the same immediate counterparty that is denominated in the same currency, the carrying amount of the short position shall be netted against the carrying amount of the direct position. That net amount shall be considered to be zero when it is a negative amount. The sum of the columns 030 to 120 minus column 130 shall be reported. If that amount is lower than zero, the amount to be reported shall be zero. , 030-120, NON-DERIVATIVE FINANCIAL ASSETS BY ACCOUNTING PORTFOLIOS Aggregate carrying amount of non-derivative financial assets, as defined in the row above of this table, to General governments, broken down by accounting portfolio under the applicable accounting framework , 030, Financial assets held for trading IFRS 7.8(a)(ii); IFRS 9 Appendix A , 040, Trading financial assets Articles 32 and 33 BAD; Paragraph 16 of Part 1 of Annex V to this Implementing Regulation; point (a) of Article 8(1) AD Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP). , 050, Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.8(a)(ii); IFRS 9.4.1.4 , 060, Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IFRS 9.4.1.5 and point (a) of Article 8(1) and Article 8(6) AD , 070, Non-trading non-derivative financial assets measured at fair value through profit or loss Article 36(2) BAD; point (a) of Article 8(1) AD Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP). , 080, Financial assets at fair value through other comprehensive income IFRS 7.8(d); IFRS 9.4.1.2 A , 090, Non-trading non-derivative financial assets measured at fair value to equity Point (a) of Article 8(1) and Article 8(8) AD Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP). , 100, Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2; Paragraph 15 of Part 1 of Annex V to this Implementing Regulation , 110, Non-trading non-derivative financial assets measured at a cost-based method Article 35 BAD; point (i) of Article 6(1) and Article 8(2) AD; Paragraph 16 of Part 1 of Annex V to this Implementing Regulation Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP). , 120, Other non-trading non-derivative financial assets Article 37 BAD; Article 12(7) AD; Paragraph 16 of Part 1 of Annex V to this Implementing Regulation Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP). , 130, Short positions Carrying amount of short positions, as defined in IFRS 9 BA.7(b) where the direct counterparty is a General government as defined in paragraphs 155 to 160 of this Annex. Short positions arise where the institution sells securities acquired in a reverse repurchase loan or borrowed in a securities lending transaction. The carrying amount is the fair value of the short positions. Short positions shall be reported by residual maturity bucket, as listed in rows 170 to 230, and by immediate counterparty. Short positions shall be used for netting with positions for the same residual maturity and immediate counterparty for the computation of columns 030 to 120. , 140, Of which: Short positions from reverse repurchased loans classified as held for trading or trading financial assets Carrying amount of short positions, as defined in IFRS 9 BA.7(b), that arise when the institution sells the securities acquired in reverse repurchase loans, where the direct counterparty of those securities is a General government and that are included in the held for trading or trading financial assets accounting portfolios (columns 030 or 040). Short positions that arise when the sold securities were borrowed in a securities lending transition shall not be included in this column. , 150, Accumulated impairment Aggregate accumulated impairment related to non-derivative financial assets reported in columns 080 to 120 (paragraphs 70 and 71 of Part 2 of Annex V to this Implementing Regulation) , 160, Accumulated impairment – 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 Aggregate of accumulated impairment related to non-derivative financial assets reported in columns 080 and 090. , 170, Accumulated negative changes in fair value due to credit risk Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060, 070, 080 and 090 (paragraph 69 of Part 2 of Annex V to this Implementing Regulation) , 180, Accumulated negative changes in fair value due to credit risk – 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 Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060 and 070. , 190, Accumulated negative changes in fair value due to credit risk – 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 Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 080 and 090. , 200-230, DERIVATIVES Direct derivative positions shall be reported in columns 200 to 230. For the reporting of derivatives subject to both counterparty credit risk and market risk capital charges, see instructions for the row breakdown. , 200-210, Derivatives with positive fair value All derivative instruments with a General government counterparty with a positive fair value for the institution at the reporting date, regardless of whether those instruments are used in a qualifying hedging relationship, are held for trading, or are included in the trading portfolio under IFRS and national GAAP based on BAD. Derivatives used in economic hedging shall be reported here when they are included in the trading or held for trading accounting portfolios (paragraphs 120, 124, 125 and 137 to 140 of Part 2 of Annex V to this Implementing Regulation). , 200, Derivatives with positive fair value: Carrying amount Carrying amount of the derivatives accounted for as financial assets at the reporting reference date. Under GAAP based on BAD, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments. , 210, Derivatives with positive fair value: Notional amount Under IFRS and national GAAP based on BAD, notional amount, as defined in paragraphs 133 to 135 of Part 2 of Annex V to this Implementing Regulation, of all derivative contracts concluded and not yet settled at the reporting reference date, where the counterparty is a General government as defined in paragraphs 155 to 160 of this Annex and the fair value of the derivative is positive for the institution at the reference date. , 220-230, Derivatives with negative fair value All derivative instruments with a General government counterparty with a negative fair value for the institution at the reporting reference date, regardless of whether those instruments are used in a qualifying hedging relationship or are held for trading or included in the trading portfolio under IFRS and national GAAP based on BAD. Derivatives used in economic hedging shall be reported here when they are included in the trading or held for trading accounting portfolios (paragraphs 120, 124, 125 and 137 to 140 of Part 2 of Annex V to this Implementing Regulation). , 220, Derivatives with negative fair value: Carrying amount Carrying amount of the derivatives accounted for as financial liabilities at the reporting reference date. Under GAAP based on BAD, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments. , 230, Derivatives with negative fair value: Notional amount Under IFRS and national GAAP based on BAD, notional amount, as defined in paragraphs 133 to 135 of Part 2 of Annex V to this Implementing Regulation, of all derivative contracts concluded and not yet settled at the reference date, where the counterparty is a General government as defined in paragraphs 155 to 160 of this Annex and the fair value of the derivative is negative for the institution at the reference date. , 240-260, OFF-BALANCE SHEET EXPOSURES , 240, Nominal amount Where the direct counterparty of the off-balance sheet item is a General government as defined in paragraphs 155 to 160 of this Annex, nominal amount of the commitments and financial guarantees that are not considered as a derivative in accordance with IFRS or under national GAAP based on BAD (paragraphs 102-119 of Part 2 of Annex V to this Implementing Regulation,). In accordance with paragraphs 43 and 44 of Part 2 of Annex V to this Implementing Regulation, the General government is the direct counterparty: (a) in a financial guarantee given, when it is the direct counterparty of the guaranteed debt instrument, and (b) in a loan commitment and other commitment given, when it is the counterparty whose credit risk is assumed by the reporting institution. , 250, Provisions Point (6)(c) and “Off balance sheet items” of Article 4, Articles 27(11), 28(8) and Article 33 BAD+/; IFRS 9.4.2.1(c)(ii),(d)(ii), 9.5.5.20;IAS 37, IFRS 4, Part 2.11 of Annex V to this Implementing Regulation. Provisions on all off-balance sheet exposures regardless of how they are measured, except those that are measured at fair value through profit or loss in accordance with IFRS 9. Under IFRS, the impairment of a loan commitment given shall be reported in column 150 where the institution cannot separately identify the expected credit losses related to the drawn and undrawn amount of the debt instrument. In case the combined expected credit losses for that financial instrument exceed the gross carrying amount of the loan component of the instrument, the remaining balance of the expected credit losses shall be reported as a provision in column 250. , 260, Accumulated negative changes in fair value due to credit risk For off-balance sheet items measured at fair value through profit or loss under IFRS 9, accumulated negative changes in fair value due to credit risk (paragraph 110 of Part 2 of Annex V to this Implementing Regulation) , 270-280, Memorandum item: credit derivatives sold on general government exposures Credit derivatives that do not meet the definition of financial guarantees in Annex V, Part 2, paragraph 58 that the reporting institution has underwritten with counterparties other than General governments and whose reference exposure is a General government shall be reported. These columns shall not be reported for exposures broken down by risk, regulatory approach and exposure class (rows 020 to 160). The exposures reported in the section are not to be considered in the computation of exposure Value and Risk weighted amount (columns 290 and 300) which is based solely on direct exposures. , 270, Derivatives with positive fair value – Carrying amount Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a positive fair value for the institution at the reference reporting date, without considering prudent valuation adjustments. For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial assets at the reporting date. For derivatives under GAAP based on BAD, the amount to be reported in this column shall be the fair value of the derivatives with a positive fair value at the reference reporting date, independently of how they are accounted for. , 280, Derivatives with negative fair value – Carrying amount Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a negative fair value for the institution at the reference reporting date, without considering prudent valuation adjustments. For derivatives under IFRS, the amount to be reported in this column shall be the carrying amount of the derivatives that are financial liabilities at the reporting date. For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a negative fair value at the reference reporting date, independently of how they are accounted for. , 290, Exposure value Exposure value for exposures subject to the credit risk framework. For exposures under the Standardised Approach (SA): see Article 111 CRR. For exposures under the IRB Approach: see Article 166 and the second sentence of Article 230(1) CRR. For the reporting of derivatives subject to both counterparty credit risk and market risk capital charges, see instructions for the row breakdown. , 300, Risk weighted exposure amount Risk weighted exposure amount for exposures subject to the credit risk framework. For exposures under the Standardised Approach (SA): see paragraphs 1 to 5 of Article 113 CRR. For exposures under the IRB Approach: see paragraphs 1 and 3 of Article 153 CRR. For the reporting of direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk, see instructions for the row breakdown. , BREAKDOWN OF EXPOSURES BY REGULATORY APPROACH , 010, Total exposures Aggregate of exposures to General governments, as defined in paragraphs 155 to 160 of this Annex. , 020-155, Exposures under the credit risk framework Aggregate of exposures to General governments that shall be risk-weighted in accordance with Title II of Part Three CRR. Exposures under the credit risk framework include exposures from both the non-trading book and the trading book subject to a capital charge for counterparty credit risk. Direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (020 to 155) and the market risk row (row 160): the exposures due to counterparty credit risk shall be reported in the credit risk rows, while the exposures due to market risk shall be reported in the market risk row. , 030, Standardised Approach Exposures to General governments that shall be risk-weighted in accordance with Chapter 2 of Title II of Part Three CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk. , 040, Central governments Exposures to General governments that are central governments. These exposures are allocated to the “Central governments or central banks” exposure class in accordance with Articles 112 and 114 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. , 050, Regional governments or local authorities Exposures to General governments that are regional governments or local authorities. These exposures are allocated to the “Regional governments or local authorities” exposure class in accordance with Articles 112 and 115 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. , 060, Public sector entities Exposures to General governments that are public sector entities. These exposures are allocated to the “Public sector entities” exposure class in accordance with Articles 112 and 116 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. , 070, International Organisations Exposures to General governments that are international organisations. These exposures are allocated to the “International Organisations” exposure classes in accordance with Articles 112 and 118 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. , 075, Other general government exposures subject to Standardised Approach Exposures to General governments other than those included in rows 040 to 070 above, which are allocated to SA exposure classes in accordance with Article 112 CRR for the purposes of calculating own funds requirements. , 080, IRB Approach Exposures to General governments that shall be risk-weighted in accordance with Chapter 3 of Title II of Part Three CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk. , 090, Central governments Exposures to General governments that are central governments and that are allocated to the “Central governments and central banks” exposure class in accordance with point (a) of Article 147(3) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.. , 100, Regional governments or local authorities [Central governments and central banks] Exposures to General governments that are regional governments or local authorities and that are allocated to the “Central governments and central banks” exposure class in accordance with point (a) of Article 147(3) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. , 110, Regional governments or local authorities [Institutions] Exposures to General governments that are regional governments or local authorities and that are allocated to the “Institutions” exposure class in accordance with point (a) of Article 147(4) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. , 120, Public sector entities [Central governments and central banks] Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the “Central governments and central banks” exposure class in accordance with point (a) of Article 147(3) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. , 130, Public sector entities [Institutions] Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the “Institutions” exposure class in accordance with point (b) of Article 147(4) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. , 140, International Organisations [Central governments and central banks] Exposures to General governments that are International Organisations and that are allocated to the “Central governments and central banks” exposure class in accordance with point (c) of Article 147(3) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply. , 155, Other general government exposures subject to IRB Approach Exposures to General governments other than those included in rows 090 to 140 above which are allocated to IRB exposure classes in accordance with Article 147 CRR for the purposes of calculating own funds requirements. , 160, Exposures subject to market risk Market risk exposures cover positions for which own funds requirements are calculated in accordance with Title IV of Part Three CRR. Direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (020 to 155) and the market risk row (row 160): the exposure due to counterparty credit risk shall be reported in the credit risk rows, while the exposure due to market risk shall be reported in the market risk row. , 170-230, BREAKDOWN OF EXPOSURES BY RESIDUAL MATURITY Residual maturity shall be computed in days between the contractual date of maturity and the reporting reference date for all positions. Exposures to General governments shall be broken-down by residual maturity and allocated to the buckets provided as follows: [0 – 3M [ : Less than 90 days [3M – 1Y [ : Equal or greater than 90 days and less than 365 days [1Y – 2Y [ : Equal or greater than 365 days and less than 730 days [2Y – 3Y [ : Equal or greater than 730 days and less than 1 095 days [3Y – 5Y [ : Equal or greater than 1 095 days and less than 1 825 days [5Y – 10Y [ : Equal or greater than 1 825 days and less than 3 650 days [10Y – more : Equal or greater than 3 650 days , ,, PART 1 [QUARTERLY FREQUENCY] , ,, Balance Sheet Statement [Statement of Financial Position] , 1.1,F 01.01,Balance Sheet Statement: assets, 1.2,F 01.02,Balance Sheet Statement: liabilities, 1.3,F 01.03,Balance Sheet Statement: equity, 2,F 02.00, Statement of profit or loss , 3,F 03.00, Statement of comprehensive income , ,, Breakdown of financial assets by instrument and by counterparty sector , 4.1,F 04.01,Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading, 4.2.1,F 04.02.1,Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss, 4.2.2,F 04.02.2,Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss, 4.3.1,F 04.03.1,Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income, 4.4.1,F 04.04.1,Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost, 4.5,F 04.05,Subordinated financial assets, 5.1,F 05.01, Breakdown of non-trading loans and advances by product , 6.1,F 06.01, Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes , ,, Financial assets subject to impairment that are past due , 7.1,F 07.01,Financial assets subject to impairment that are past due, ,, Breakdown of financial liabilities , 8.1,F 08.01,Breakdown of financial liabilities by product and by counterparty sector, 8.2,F 08.02,Subordinated financial liabilities, ,, Loan commitments, financial guarantees and other commitments , 9.1.1,F 09.01.1,Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given, 9.2,F 09.02,Loan commitments, financial guarantees and other commitments received, 10,F 10.00, Derivatives – Trading and economic hedges , ,, Hedge accounting , 11.1,F 11.01,Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge, 11.3,F 11.03,Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge, 11.4,F 11.04,Hedged items in fair value hedges, ,, Movements in allowances and provisions for credit losses , 12.1,F 12.01,Movements in allowances and provisions for credit losses, 12.2,F 12.02,Transfers between impairment stages (gross basis presentation), ,, Collateral and guarantees received , 13.1,F 13.01,Breakdown of collateral and guarantees by loans and advances other than held for trading, 13.2.1,F 13.02.1,Collateral obtained by taking possession during the period [held at the reference date], 13.3.1,F 13.03.1,Collateral obtained by taking possession accumulated, 14,F 14.00, Fair value hierarchy: financial instruments at fair value , 15,F 15.00, Derecognition and financial liabilities associated with transferred financial assets , ,, Breakdown of selected statement of profit or loss items , 16.1,F 16.01,Interest income and expenses by instrument and counterparty sector, 16.2,F 16.02,Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument, 16.3,F 16.03,Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument, 16.4,F 16.04,Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk, 16.4.1,F 16.04.1,Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument, 16.5,F 16.05,Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument, 16.6,F 16.06,Gains or losses from hedge accounting, 16.7,F 16.07,Impairment on non-financial assets, 16.8,F 16.08,Other administrative expenses, ,, Reconciliation between accounting and CRR scope of consolidation: Balance Sheet , 17.1,F 17.01,Reconciliation between accounting and CRR scope of consolidation: Assets, 17.2,F 17.02,Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given, 17.3,F 17.03,Reconciliation between accounting and CRR scope of consolidation: Liabilities, ,, Information on performing and non-performing exposures , 18,F 18.00,Information on performing and non-performing exposures, 18.1,F 18.01,Inflows and outflows of non-performing exposures – loans and advances by counterparty sector, 18.2,F 18.02,Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property, 19,F 19.00, Forborne exposures , ,, PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] , ,, Geographical breakdown , 20.1,F 20.01,Geographical breakdown of assets by location of the activities, 20.2,F 20.02,Geographical breakdown of liabilities by location of the activities, 20.3,F 20.03,Geographical breakdown of main statement of profit or loss items by location of the activities, 20.4,F 20.04,Geographical breakdown of assets by residence of the counterparty, 20.5,F 20.05,Geographical breakdown of off-balance sheet exposures by residence of the counterparty, 20.6,F 20.06,Geographical breakdown of liabilities by residence of the counterparty, 20.7.1,F 20.07.1,Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes, 21,F 21.00, Tangible and intangible assets: assets subject to operating lease , ,, Asset management, custody and other service functions , 22.1,F 22.01,Fee and commission income and expenses by activity, 22.2,F 22.02,Assets involved in the services provided, ,, Loans and advances: additional information , 23.1,F 23.01,Loans and advances: Number of instruments, 23.2,F 23.02,Loans and advances: Additional information on gross carrying amounts, 23.3,F 23.03,Loans and advances collateralised by immovable property: Breakdown by LTV ratios, 23.4,F 23.04,Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk, 23.5,F 23.05,Loans and advances: Collateral received and financial guarantees received, 23.6,F 23.06,Loans and advances: Accumulated partial write-offs, ,, Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year , 24.1,F 24.01,Loans and advances: Inflows and outflows of non-performing exposures, 24.2,F 24.02,Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures, 24.3,F 24.03,Loans and advances: Inflow of write-offs of non-performing exposures, ,, Collateral obtained by taking possession and execution processes , 25.1,F 25.01,Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows, 25.2,F 25.02,Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained, 25.3,F 25.03,Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E), 26,F 26.00, Forbearance management and quality of forbearance , ,, PART 3 [SEMI-ANNUAL] , ,, Off-balance sheet activities: interests in unconsolidated structured entities , 30.1,F 30.01,Interests in unconsolidated structured entities, 30.2,F 30.02,Breakdown of interests in unconsolidated structured entities by nature of the activities, ,, Related parties , 31.1,F 31.01,Related parties: amounts payable to and amounts receivable from, 31.2,F 31.02,Related parties: expenses and income generated by transactions with, ,, PART 4 [ANNUAL] , ,, Group structure , 40.1,F 40.01,Group structure: “entity-by-entity”, 40.2,F 40.02,Group structure: “instrument-by-instrument”, ,, Fair value , 41.1,F 41.01,Fair value hierarchy: financial instruments at amortised cost, 41.2,F 41.02,Use of the Fair Value Option, 42,F 42.00, Tangible and intangible assets: carrying amount by measurement method , 43,F 43.00, Provisions , ,, Defined benefit plans and employee benefits , 44.1,F 44.01,Components of net defined benefit plan assets and liabilities, 44.2,F 44.02,Movements in defined benefit plan obligations, 44.3,F 44.03,Staff expenses by type of benefits, 44.4,F 44.04,Staff expenses by structure and category of staff, ,, Breakdown of selected items of statement of profit or loss , 45.1,F 45.01,Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio, 45.2,F 45.02,Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates, 45.3,F 45.03,Other operating income and expenses, 46,F 46.00, Statement of changes in equity , 47,F 47.00, Average duration and recovery periods , 010, Cash, cash balances at central banks and other demand deposits , IAS 1.54 (i) ,,, 020,Cash on hand, Annex V.Part 2.1 ,,, 030,Cash balances at central banks, Annex V.Part 2.2 ,,, 040,Other demand deposits, Annex V.Part 2.3 ,5,, 050, Financial assets held for trading , IFRS 9.Appendix A ,,, 060,Derivatives, IFRS 9.Appendix A ,10,, 070,Equity instruments, IAS 32.11 ,4,, 080,Debt securities, Annex V.Part 1.31 ,4,, 090,Loans and advances, Annex V.Part 1.32 ,4,, 096, Non-trading financial assets mandatorily at fair value through profit or loss , IFRS 7.8(a)(ii); IFRS 9.4.1.4 ,4,, 097,Equity instruments, IAS 32.11 ,4,, 098,Debt securities, Annex V.Part 1.31 ,4,, 099,Loans and advances, Annex V.Part 1.32 ,4,, 100, Financial assets designated at fair value through profit or loss , IFRS 7.8(a)(i); IFRS 9.4.1.5 ,4,, 120,Debt securities, Annex V.Part 1.31 ,4,, 130,Loans and advances, Annex V.Part 1.32 ,4,, 141, Financial assets at fair value through other comprehensive income , IFRS 7.8(h); IFRS 9.4.1.2A ,4,, 142,Equity instruments, IAS 32.11 ,4,, 143,Debt securities, Annex V.Part 1.31 ,4,, 144,Loans and advances, Annex V.Part 1.32 ,4,, 181, Financial assets at amortised cost , IFRS 7.8(f); IFRS 9.4.1.2 ,4,, 182,Debt securities, Annex V.Part 1.31 ,4,, 183,Loans and advances, Annex V.Part 1.32 ,4,, 240, Derivatives – Hedge accounting , IFRS 9.6.2.1; Annex V.Part 1.22 ,11,, 250, Fair value changes of the hedged items in portfolio hedge of interest rate risk , IAS 39.89A(a); IFRS 9.6.5.8 ,,, 260, Investments in subsidiaries, joint ventures and associates , IAS 1.54(e); Annex V.Part 1.21, Part 2.4 ,40,, 270, Tangible assets ,,,, 280,Property, Plant and Equipment, IAS 16.6; IAS 1.54(a); IFRS 16.47(a) ,21, 42,, 290,Investment property, IAS 40.5; IAS 1.54(b); IFRS 16.48 ,21, 42,, 300, Intangible assets , IAS 1.54(c); CRR art 4(1)(115) ,,, 310,Goodwill, IFRS 3.B67(d); CRR art 4(1)(113) ,,, 320,Other intangible assets, IAS 38.8,118; IFRS 16.47 (a) ,21, 42,, 330, Tax assets , IAS 1.54(n-o) ,,, 340,Current tax assets, IAS 1.54(n); IAS 12.5 ,,, 350,Deferred tax assets, IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) ,,, 360, Other assets , Annex V.Part 2.5 ,,, 370, Non-current assets and disposal groups classified as held for sale , IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 ,,, 380, TOTAL ASSETS , IAS 1.9(a), IG 6 ,,, 010, Financial liabilities held for trading , IFRS 7.8 (e) (ii); IFRS 9.BA.6 ,8,, 020,Derivatives, IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) ,10,, 030,Short positions, IFRS 9.BA7(b) ,8,, 040,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,8,, 050,Debt securities issued, Annex V.Part 1.37 ,8,, 060,Other financial liabilities, Annex V.Part 1.38-41 ,8,, 070, Financial liabilities designated at fair value through profit or loss , IFRS 7.8 (e)(i); IFRS 9.4.2.2 ,8,, 080,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,8,, 090,Debt securities issued, Annex V.Part 1.37 ,8,, 100,Other financial liabilities, Annex V.Part 1.38-41 ,8,, 110, Financial liabilities measured at amortised cost , IFRS 7.8(g); IFRS 9.4.2.1 ,8,, 120,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,8,, 130,Debt securities issued, Annex V.Part 1.37 ,8,, 140,Other financial liabilities, Annex V.Part 1.38-41 ,8,, 150, Derivatives – Hedge accounting , IFRS 9.6.2.1; Annex V.Part 1.26 ,11,, 160, Fair value changes of the hedged items in portfolio hedge of interest rate risk , IAS 39.89A(b), IFRS 9.6.5.8 ,,, 170, Provisions , IAS 37.10; IAS 1.54(l) ,43,, 180,Pensions and other post employment defined benefit obligations, IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 ,43,, 190,Other long term employee benefits, IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 ,43,, 200,Restructuring, IAS 37.71, 84(a) ,43,, 210,Pending legal issues and tax litigation, IAS 37.Appendix C. Examples 6 and 10 ,43,, 220,Commitments and guarantees given, IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 , 9 12 43 ,, 230,Other provisions, IAS 37.14 ,43,, 240, Tax liabilities , IAS 1.54(n-o) ,,, 250,Current tax liabilities, IAS 1.54(n); IAS 12.5 ,,, 260,Deferred tax liabilities, IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) ,,, 270, Share capital repayable on demand , IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 ,,, 280, Other liabilities , Annex V.Part 2.13 ,,, 290, Liabilities included in disposal groups classified as held for sale , IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 ,,, 300, TOTAL LIABILITIES , IAS 1.9(b);IG 6 ,,, 010, Capital , IAS 1.54(r), BAD art 22 ,46,, 020,Paid up capital, IAS 1.78(e) ,,, 030,Unpaid capital which has been called up, Annex V.Part 2.14 ,,, 040, Share premium , IAS 1.78(e); CRR art 4(1)(124) ,46,, 050, Equity instruments issued other than capital , Annex V.Part 2.18-19 ,46,, 060,Equity component of compound financial instruments, IAS 32.28-29; Annex V.Part 2.18 ,,, 070,Other equity instruments issued, Annex V.Part 2.19 ,,, 080, Other equity , IFRS 2.10; Annex V.Part 2.20 ,,, 090, Accumulated other comprehensive income , CRR art 4(1)(100) ,46,, 095,Items that will not be reclassified to profit or loss, IAS 1.82A(a) ,,, 100, Tangible assets , IAS 16.39-41 ,,, 110, Intangible assets , IAS 38.85-87 ,,, 120, Actuarial gains or (-) losses on defined benefit pension plans , IAS 1.7, IG6; IAS 19.120(c) ,,, 122, Non-current assets and disposal groups classified as held for sale , IFRS 5.38, IG Example 12 ,,, 124, Share of other recognised income and expense of investments in subsidaries, joint ventures and associates , IAS 1.IG6; IAS 28.10 ,,, 320, Fair value changes of equity instruments measured at fair value through other comprehensive income , IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 ,,, 330, Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income , IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 ,,, 340, Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] , IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 ,,, 350, Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] , IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 ,,, 360, Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk , IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 ,,, 128,Items that may be reclassified to profit or loss, IAS 1.82A(a) (ii) ,,, 130, Hedge of net investments in foreign operations [effective portion] , IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 ,,, 140, Foreign currency translation , IAS 21.52(b); IAS 21.32, 38-49 ,,, 150, Hedging derivatives. Cash flow hedges reserve [effective portion] , IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 ,,, 155, Fair value changes of debt instruments measured at fair value through other comprehensive income , IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 ,,, 165, Hedging instruments [not designated elements] , IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16; IFRS 7.24 E (b)(c); Annex V.Part 2.60 ,,, 170, Non-current assets and disposal groups classified as held for sale , IFRS 5.38, IG Example 12 ,,, 180, Share of other recognised income and expense of investments in subsidaries, joint ventures and associates , IAS 1.IG6; IAS 28.10 ,,, 190, Retained earnings , CRR art 4(1)(123) ,,, 200, Revaluation reserves , IFRS 1.30, D5-D8; Annex V.Part 2.28 ,,, 210, Other reserves , IAS 1.54; IAS 1.78(e) ,,, 220,Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method, IAS 28.11; Annex V.Part 2.29 ,,, 230,Other, Annex V.Part 2.29 ,,, 240, (-) Treasury shares , IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 ,46,, 250, Profit or loss attributable to owners of the parent , IAS 1.81B (b)(ii) ,2,, 260, (-) Interim dividends , IAS 32.35 ,,, 270, Minority interests [Non-controlling interests] , IAS 1.54(q) ,,, 280,Accumulated Other Comprehensive Income, CRR art 4(1)(100) ,46,, 290,Other items,,46,, 300, TOTAL EQUITY , IAS 1.9(c), IG 6 ,46,, 310, TOTAL EQUITY AND TOTAL LIABILITIES , IAS 1.IG6 ,,, 010, Interest income , IAS 1.97; Annex V.Part 2.31 ,16,, 020,Financial assets held for trading, IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 ,,, 025,Non-trading financial assets mandatorily at fair value through profit or loss, IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 ,,, 030,Financial assets designated at fair value through profit or loss, IFRS 7.20(a)(i), B5(e) ,,, 041,Financial assets at fair value through other comprehensive income, IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A ,,, 051,Financial assets at amortised cost, IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 ,,, 070,Derivatives – Hedge accounting, interest rate risk, IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 ,,, 080,Other assets, Annex V.Part 2.36 ,,, 085,Interest income on liabilities, IFRS 9.5.7.1, Annex V.Part 2.37 ,,, 090, (Interest expenses) , IAS 1.97; Annex V.Part 2.31 ,16,, 100,(Financial liabilities held for trading), IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 ,,, 110,(Financial liabilities designated at fair value through profit or loss), IFRS 7.20(a)(i), B5(e) ,,, 120,(Financial liabilities measured at amortised cost), IFRS 7.20(b); IFRS 9.5.7.2 ,,, 130,(Derivatives – Hedge accounting, interest rate risk), IAS 39.9; Annex V.Part 2.35 ,,, 140,(Other liabilities), Annex V.Part 2.38 ,,, 145,(Interest expense on assets), IFRS 9.5.7.1, Annex V.Part 2.39 ,,, 150, (Expenses on share capital repayable on demand) , IFRIC 2.11 ,,, 160, Dividend income , Annex V.Part 2.40 ,31,, 170,Financial assets held for trading, IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 ,,, 175,Non-trading financial assets mandatorily at fair value through profit or loss, IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 ,,, 191,Financial assets at fair value through other comprehensive income, IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 ,,, 192,Investments in subsidiaries, joint ventures and associates accounted for using other than equity method, Annex V Part 2 .42 ,,, 200, Fee and commission income , IFRS 7.20(c) ,22,, 210, (Fee and commission expenses) , IFRS 7.20(c) ,22,, 220, Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net , Annex V.Part 2.45 ,16,, 231,Financial assets at fair value through other comprehensive income, IFRS 9.4.12A; IFRS 9.5.7.10-11 ,,, 241,Financial assets at amortised cost, IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 ,,, 260,Financial liabilities measured at amortised cost, IFRS 7.20(a)(v); IFRS 9.5.7.2 ,,, 270,Other,,,, 280, Gains or (-) losses on financial assets and liabilities held for trading, net , IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 ,16,, 287, Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net , IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 ,,, 290, Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net , IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 ,16, 45,, 300, Gains or (-) losses from hedge accounting, net , Annex V.Part 2.47 ,16,, 310, Exchange differences [gain or (-) loss], net , IAS 21.28, 52 (a) ,,, 330, Gains or (-) losses on derecognition of non-financial assets, net , IAS 1.34; Annex V. Part 2.48 ,45,, 340, Other operating income , Annex V.Part 2.314-316 ,45,, 350, (Other operating expenses) , Annex V.Part 2.314-316 ,45,, 355, TOTAL OPERATING INCOME, NET ,,,, 360, (Administrative expenses) ,,,, 370,(Staff expenses), IAS 19.7; IAS 1.102, IG 6 ,44,, 380,(Other administrative expenses),,16,, 385, (Cash contributions to resolution funds and deposit guarantee schemes) , Annex V.Part 2.48i ,,, 390, (Depreciation) , IAS 1.102, 104 ,,, 400,(Property, Plant and Equipment), IAS 1.104; IAS 16.73(e)(vii) ,,, 410,(Investment Properties), IAS 1.104; IAS 40.79(d)(iv) ,,, 420,(Other intangible assets), IAS 1.104; IAS 38.118(e)(vi) ,,, 425, Modification gains or (-) losses, net , IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 ,,, 426,Financial assets at fair value through other comprehensive income, IFRS 7.35J ,,, 427,Financial assets at amortised cost, IFRS 7.35J ,,, 430, (Provisions or (-) reversal of provisions) , IAS 37.59, 84; IAS 1.98(b)(f)(g) , 9 12 43 ,, 435,(payment commitments to resolution funds and deposit guarantee schemes), Annex V.Part 2.48i ,,, 440,(Commitments and guarantees given), IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 ,,, 450,(Other provisions),,,, 460, (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) , IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 ,12,, 481,(Financial assets at fair value through other comprehensive income), IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 ,12,, 491,(Financial assets at amortised cost), IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 ,12,, 510, (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) , IAS 28.40-43 ,16,, 520, (Impairment or (-) reversal of impairment on non-financial assets) , IAS 36.126(a)(b) ,16,, 530,(Property, plant and equipment), IAS 16.73(e)(v-vi) ,,, 540,(Investment properties), IAS 40.79(d)(v) ,,, 550,(Goodwill), IFRS 3.Appendix B67(d)(v); IAS 36.124 ,,, 560,(Other intangible assets), IAS 38.118 (e)(iv)(v) ,,, 570,(Other), IAS 36.126 (a)(b) ,,, 580, Negative goodwill recognised in profit or loss , IFRS 3.Appendix B64(n)(i) ,,, 590, Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method , Annex V.Part 2.54 ,,, 600, Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations , IFRS 5.37; Annex V.Part 2.55 ,,, 610, PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS , IAS 1.102, IG 6; IFRS 5.33 A ,,, 620, (Tax expense or (-) income related to profit or loss from continuing operations) , IAS 1.82(d); IAS 12.77 ,,, 630, PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS , IAS 1, IG 6 ,,, 640, Profit or (-) loss after tax from discontinued operations , IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 ,,, 650,Profit or (-) loss before tax from discontinued operations, IFRS 5.33(b)(i) ,,, 660,(Tax expense or (-) income related to discontinued operations), IFRS 5.33 (b)(ii),(iv) ,,, 670, PROFIT OR (-) LOSS FOR THE YEAR , IAS 1.81A(a) ,,, 680,Attributable to minority interest [non-controlling interests], IAS 1.81B (b)(i) ,,, 690,Attributable to owners of the parent, IAS 1.81B (b)(ii) ,,, 010, Profit or (-) loss for the year , IAS 1.7, IG6 ,, 020, Other comprehensive income , IAS 1.7, IG6 ,, 030, Items that will not be reclassified to profit or loss , IAS 1.82A(a)(i) ,, 040,Tangible assets, IAS 1.7, IG6; IAS 16.39-40 ,, 050,Intangible assets, IAS 1.7; IAS 38.85-86 ,, 060,Actuarial gains or (-) losses on defined benefit pension plans, IAS 1.7, IG6; IAS 19.120(c) ,, 070,Non-current assets and disposal groups held for sale, IFRS 5.38 ,, 080,Share of other recognised income and expense of entities accounted for using the equity method, IAS 1.IG6; IAS 28.10 ,, 081,Fair value changes of equity instruments measured at fair value through other comprehensive income, IAS 1.7(d) ,, 083,Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net, IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 ,, 084, Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] , IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 ,, 085, Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] , IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 ,, 086,Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk, IAS 1.7(f) ,, 090,Income tax relating to items that will not be reclassified, IAS 1.91(b); Annex V.Part 2.66 ,, 100, Items that may be reclassified to profit or loss , IAS 1.82A(a)(ii) ,, 110,Hedge of net investments in foreign operations [effective portion], IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 ,, 120, Valuation gains or (-) losses taken to equity , IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 ,, 130, Transferred to profit or loss , IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 ,, 140, Other reclassifications , Annex V.Part 2.65 ,, 150,Foreign currency translation, IAS 1.7, IG6; IAS 21.52(b) ,, 160, Translation gains or (-) losses taken to equity , IAS 21.32, 38-47 ,, 170, Transferred to profit or loss , IAS 1.7, 92-95; IAS 21.48-49 ,, 180, Other reclassifications , Annex V.Part 2.65 ,, 190,Cash flow hedges [effective portion], IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); ,, 200, Valuation gains or (-) losses taken to equity , IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a) ,, 210, Transferred to profit or loss , IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 ,, 220, Transferred to initial carrying amount of hedged items , IAS 1.IG6;IFRS 9.6.5.11(d)(i) ,, 230, Other reclassifications , Annex V.Part 2.65 ,, 231,Hedging instruments [not designated elements], IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60 ,, 232, Valuation gains or (-) losses taken to equity , IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16; IFRS 7.24E (b)(c) ,, 233, Transferred to profit or loss , IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 ,, 234, Other reclassifications , Annex V.Part 2.65 ,, 241,Debt instruments at fair value through other comprehensive income, IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 ,, 251, Valuation gains or (-) losses taken to equity , IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 ,, 261, Transferred to profit or loss , IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 ,, 270, Other reclassifications , IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 ,, 280,Non-current assets and disposal groups held for sale, IFRS 5.38 ,, 290, Valuation gains or (-) losses taken to equity , IFRS 5.38 ,, 300, Transferred to profit or loss , IAS 1.7, 92-95; IFRS 5.38 ,, 310, Other reclassifications , IFRS 5.IG Example 12 ,, 320,Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates, IAS 1.IG6; IAS 28.10 ,, 330,Income tax relating to items that may be reclassified to profit or (-) loss, IAS 1.91(b), IG6; Annex V.Part 2.66 ,, 340, Total comprehensive income for the year , IAS 1.7, 81A(a), IG6 ,, 350,Attributable to minority interest [Non-controlling interest], IAS 1.83(b)(i), IG6 ,, 360,Attributable to owners of the parent, IAS 1.83(b)(ii), IG6 ,, 005, Derivatives ,,, 010, Equity instruments , IAS 32.11, Annex V.Part 1.44(b) ,, 030,of which: credit institutions, Annex V.Part 1.42(c) ,, 040,of which: other financial corporations, Annex V.Part 1.42(d) ,, 050,of which: non-financial corporations, Annex V.Part 1.42(e) ,, 060, Debt securities , Annex V.Part 1.31, 44(b) ,, 070,Central banks, Annex V.Part 1.42(a) ,, 080,General governments, Annex V.Part 1.42(b) ,, 090,Credit institutions, Annex V.Part 1.42(c) ,, 100,Other financial corporations, Annex V.Part 1.42(d) ,, 110,Non-financial corporations, Annex V.Part 1.42(e) ,, 120, Loans and advances , Annex V.Part 1.32, 44(a) ,, 130,Central banks, Annex V.Part 1.42(a) ,, 140,General governments, Annex V.Part 1.42(b) ,, 150,Credit institutions, Annex V.Part 1.42(c) ,, 160,Other financial corporations, Annex V.Part 1.42(d) ,, 170,Non-financial corporations, Annex V.Part 1.42(e) ,, 180,Households, Annex V.Part 1.42(f) ,, 190, FINANCIAL ASSETS HELD FOR TRADING , IFRS 9.Appendix A ,, 010, Equity instruments , IAS 32.11, Annex V.Part 1.44(b) ,,, 020,of which: credit institutions, Annex V.Part 1.42(c) ,,, 030,of which: other financial corporations, Annex V.Part 1.42(d) ,,, 040,of which: non-financial corporations, Annex V.Part 1.42(e) ,,, 050, Debt securities , Annex V.Part 1.31, 44(b) ,,, 060,Central banks, Annex V.Part 1.42(a) ,,, 070,General governments, Annex V.Part 1.42(b) ,,, 080,Credit institutions, Annex V.Part 1.42(c) ,,, 090,Other financial corporations, Annex V.Part 1.42(d) ,,, 100,Non-financial corporations, Annex V.Part 1.42(e) ,,, 110, Loans and advances , Annex V.Part 1.32, 44(a) ,,, 120,Central banks, Annex V.Part 1.42(a) ,,, 130,General governments, Annex V.Part 1.42(b) ,,, 140,Credit institutions, Annex V.Part 1.42(c) ,,, 150,Other financial corporations, Annex V.Part 1.42(d) ,,, 160,Non-financial corporations, Annex V.Part 1.42(e) ,,, 170,Households, Annex V.Part 1.42(f) ,,, 180, NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS , IFRS 7.8(a)(ii); IFRS 9.4.1.4 ,,, 060, Debt securities , Annex V.Part 1.31, 44(b) ,,, 070,Central banks, Annex V.Part 1.42(a) ,,, 080,General governments, Annex V.Part 1.42(b) ,,, 090,Credit institutions, Annex V.Part 1.42(c) ,,, 100,Other financial corporations, Annex V.Part 1.42(d) ,,, 110,Non-financial corporations, Annex V.Part 1.42(e) ,,, 120, Loans and advances , Annex V.Part 1.32, 44(a) ,,, 130,Central banks, Annex V.Part 1.42(a) ,,, 140,General governments, Annex V.Part 1.42(b) ,,, 150,Credit institutions, Annex V.Part 1.42(c) ,,, 160,Other financial corporations, Annex V.Part 1.42(d) ,,, 170,Non-financial corporations, Annex V.Part 1.42(e) ,,, 180,Households, Annex V.Part 1.42(f) ,,, 190, FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS , IFRS 7.8(a)(i); IFRS 9.4.1.5 ,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, , , , ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, 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,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, 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,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, 010, Derivatives -Trading , IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193 ,,, 015,of which: interest income from derivatives in economic hedges, Annex V.Part 2.193 ,,, 020, Debt securities , Annex V.Part 1.31, 44(b) ,,, 030,Central banks, Annex V.Part 1.42(a) ,,, 040,General governments, Annex V.Part 1.42(b) ,,, 050,Credit institutions, Annex V.Part 1.42(c) ,,, 060,Other financial corporations, Annex V.Part 1.42(d) ,,, 070,Non-financial corporations, Annex V.Part 1.42(e) ,,, 080, Loans and advances , Annex V.Part 1.32, 44(a) ,,, 090,Central banks, Annex V.Part 1.42(a) ,,, 100,General governments, Annex V.Part 1.42(b) ,,, 110,Credit institutions, Annex V.Part 1.42(c) ,,, 120,Other financial corporations, Annex V.Part 1.42(d) ,,, 130,Non-financial corporations, Annex V.Part 1.42(e) ,,, 140,Households, Annex V.Part 1.42(f) ,,, 141,of which: lending for house purchase, Annex V.Part 2.88(b), 194i ,,, 142,of which: credit for consumption, Annex V.Part 2.88(a), 194i ,,, 150, Other assets , Annex V.Part 2.5 ,,, 160, Deposits , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 170,Central banks, Annex V.Part 1.42(a) ,,, 180,General governments, Annex V.Part 1.42(b) ,,, 190,Credit institutions, Annex V.Part 1.42(c) ,,, 200,Other financial corporations, Annex V.Part 1.42(d) ,,, 210,Non-financial corporations, Annex V.Part 1.42(e) ,,, 220,Households, Annex V.Part 1.42(f) ,,, 230, Debt securities issued , Annex V.Part 1.37 ,,, 240, Other financial liabilities , Annex V.Part 1.32-34, Part 2.191 ,,, 250, Derivatives – Hedge accounting, interest rate risk , Annex V.Part 2.192 ,,, 260, Other Liabilities , Annex V.Part 1.38-41 ,,, 270, INTEREST , IAS 1.97 ,,, 280,of which: interest-income on credit impaired financial assets, IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194 ,,, 290,of which: interest from leases, IFRS 16.38 (a), 49, Annex V.Part 2.194ii ,,, 020, Debt securities , Annex V.Part 1.31 ,, 030, Loans and advances , Annex V.Part 1.32 ,, 040, Deposits , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 050, Debt securities issued , Annex V.Part 1.37 ,, 060, Other financial liabilities , Annex V.Part 1.38-41 ,, 070, GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET , Annex V.Part 2.45 ,, 010, Derivatives , IFRS 9.Appendix A, .BA.1, .BA.7(a) ,, 015, of which: Economic hedges with use of the fair value option , IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199 ,, 020, Equity instruments , IAS 32.11 ,, 030, Debt securities , Annex V.Part 1.31 ,, 040, Loans and advances , Annex V.Part 1.32 ,, 050, Short positions , IFRS 9.BA.7(b) ,, 060, Deposits , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 070, Debt securities issued , Annex V.Part 1.37 ,, 080, Other financial liabilities , Annex V.Part 1.38-41 ,, 090, GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET , IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i) ,, 095, of which: gains and losses due to the reclassification of assets at amortised cost , IFRS 9.5.6.2; annex V.Part 2.199 ,, 010, Interest rate instruments and related derivatives , Annex V.Part 2.200(a) ,, 020, Equity instruments and related derivatives , Annex V.Part 2.200(b) ,, 030, Foreign exchange trading and derivatives related with foreign exchange and gold , Annex V.Part 2.200(c) ,, 040, Credit risk instruments and related derivatives , Annex V.Part 2.200(d) ,, 050, Derivatives related with commodities , Annex V.Part 2.200(e) ,, 060, Other , Annex V.Part 2.200(f) ,, 070, GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET , IFRS 7.20(a)(i) ,, 020, Equity instruments , IAS 32.11 ,, 030, Debt securities , Annex V.Part 1.31 ,, 040, Loans and advances , Annex V.Part 1.32 ,, 090, GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET , IFRS 7.20(a)(i) ,, 100, of which: gains and losses due to the reclassification of assets at amortised cost , IFRS 9.6.5.2; Annex V.Part 2.202 ,, 020, Debt securities , Annex V.Part 1.31 ,,, 030, Loans and advances , Annex V.Part 1.32 ,,, 040, Deposits , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 050, Debt securities issued , Annex V.Part 1.37 ,,, 060, Other financial liabilities , Annex V.Part 1.38-41 ,,, 070, GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET , IFRS 7.20(a)(i) ,,, 071, of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net , IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204 ,,, 072, of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net , IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204 ,,, 010, Fair value changes of the hedging instrument [including discontinuation] , IFRS 7.24A(c);IFRS 7.24C(b)(vi) ,, 020, Fair value changes of the hedged item attributable to the hedged risk , IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 ,, 030, Ineffectiveness in profit or loss from cash flow hedges , IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) ,, 040, Ineffectiveness in profit or loss from hedges of net investments in foreign operations , IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) ,, 050, GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET ,,, 060, Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates , IAS 28.40-43 ,,,, 070,Subsidiaries, IFRS 10 Appendix A ,,,, 080,Joint ventures, IAS 28.3 ,,,, 090,Associates, IAS 28.3 ,,,, 100, Impairment or (-) reversal of impairment on non-financial assets , IAS 36.126(a),(b) ,,,, 110,Property, plant and equipment, IAS 16.73(e)(v-vi) ,,,, 120,Investment properties, IAS 40.79(d)(v) ,,,, 130,Goodwill, IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) ,,,, 140,Other intangible assets, IAS 38.118(e)(iv)(v) ,,,, 145,Other, IAS 36.126(a),(b) ,,,, 150, TOTAL ,,,,, 0010, Information Technology expenses , Annex V.Part 2.208i ,, 0020,IT outsourcing, Annex V.Part 2.208i-208ii ,, 0030,IT expenses other than IT outsourcing expenses, Annex V.Part 2.208i ,, 0040, Taxes and duties (other) , Annex V.Part 2.208iii ,, 0050, Consulting and professional services , Annex V.Part 2.208iv ,, 0060, Advertising, marketing and communication , Annex V.Part 2.208v ,, 0070, Expenses related to credit risk , Annex V.Part 2.208vi ,, 0080, Litigation expenses not covered by provisions , Annex V.Part 2.208vii ,, 0090, Real estate expenses , Annex V.Part 2.208viii ,, 0100, Leasing expenses , Annex V.Part 2.208ix ,, 0110, Other admininstrative expenses – Rest , Annex V.Part 2.208x ,, 0120, OTHER ADMINISTRATIVE EXPENSES ,,, 010, Cash, cash balances at central banks .and other demand deposits , IAS 1.54 (i) ,, 020,Cash on hand, Annex V.Part 2.1 ,, 030,Cash balances at central banks, Annex V.Part 2.2 ,, 040,Other demand deposits, Annex V.Part 2.3 ,, 050, Financial assets held for trading , IFRS 7.8(a)(ii);IFRS 9.Appendix A ,, 060,Derivatives, IFRS 9.Appendix A ,, 070,Equity instruments, IAS 32.11 ,, 080,Debt securities, Annex V.Part 1.31 ,, 090,Loans and advances, Annex V.Part 1.32 ,, 096, Non-trading financial assets mandatorily at fair value through profit or loss , IFRS 9.4.1.4 ,, 097,Equity instruments, IAS 32.11 ,, 098,Debt securities, Annex V.Part 1.31 ,, 099,Loans and advances, Annex V.Part 1.32 ,, 100, Financial assets designated at fair value through profit or loss , IFRS 7.8(a)(i); IFRS 9.4.1.5 ,, 120,Debt securities, Annex V.Part 1.31 ,, 130,Loans and advances, Annex V.Part 1.32 ,, 141, Financial assets at fair value through other comprehensive income , IFRS 7.8(h); IFRS 9.4.1.2A ,, 142,Equity instruments, IAS 32.11 ,, 143,Debt securities, Annex V.Part 1.31 ,, 144,Loans and advances, Annex V.Part 1.32 ,, 181, Financial assets at amortised cost , IFRS 7.8(f); IFRS 9.4.1.2 ,, 182,Debt securities, Annex V.Part 1.31 ,, 183,Loans and advances, Annex V.Part 1.32 ,, 240, Derivatives – Hedge accounting , IFRS 9.6.2.1; Annex V.Part 1.22 ,, 250, Fair value changes of the hedged items in portfolio hedge of interest rate risk , IAS 39.89A(a); IFRS 9.6.5.8 ,, 260, Investments in subsidaries, joint ventures and associates , IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210 ,, 270, Assets under reinsurance and insurance contracts , IFRS 4.IG20.(b)-(c); Annex V.Part 2.211 ,, 280, Tangible assets ,,, 290, Intangible assets , IAS 1.54(c); CRR art 4(1)(115) ,, 300,Goodwill, IFRS 3.B67(d); CRR art 4(1)(113) ,, 310,Other intangible assets, IAS 38.8,118 ,, 320, Tax assets , IAS 1.54(n-o) ,, 330,Current tax assets, IAS 1.54(n); IAS 12.5 ,, 340,Deferred tax assets, IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) ,, 350, Other assets , Annex V.Part 2.5 ,, 360, Non-current assets and disposal groups classified as held for sale , IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 ,, 370, TOTAL ASSETS , IAS 1.9(a), IG 6 ,, 010, Loan commitments given , CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 ,, 020, Financial guarantees given , IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 ,, 030, Other Commitments given , CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 ,, 040, OFF-BALANCE SHEET EXPOSURES ,,, 010, Financial liabilities held for trading , IFRS 7.8 (e) (ii); IFRS 9.BA.6 ,, 020,Derivatives, IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) ,, 030,Short positions, IFRS 9.BA7(b) ,, 040,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 050,Debt securities issued, Annex V.Part 1.37 ,, 060,Other financial liabilities, Annex V.Part 1.38-41 ,, 070, Financial liabilities designated at fair value through profit or loss , IFRS 7.8 (e)(i); IFRS 9.4.2.2 ,, 080,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 090,Debt securities issued, Annex V.Part 1.37 ,, 100,Other financial liabilities, Annex V.Part 1.38-41 ,, 110, Financial liabilities measured at amortised cost , IFRS 7.8(g); IFRS 9.4.2.1 ,, 120,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 130,Debt securities issued, Annex V.Part 1.37 ,, 140,Other financial liabilities, Annex V.Part 1.38-41 ,, 150, Derivatives – Hedge accounting , IFRS 9.6.2.1; Annex V.Part 1.26 ,, 160, Fair value changes of the hedged items in portfolio hedge of interest rate risk , IAS 39.89A(b), IFRS 9.6.5.8 ,, 170, Liabilities under insurance and reinsurance contracts , IFRS 4.IG20(a); Annex V.Part 2.212 ,, 180, Provisions , IAS 37.10; IAS 1.54(l) ,, 190, Tax liabilities , IAS 1.54(n-o) ,, 200,Current tax liabilities, IAS 1.54(n); IAS 12.5 ,, 210,Deferred tax liabilities, IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) ,, 220, Share capital repayable on demand , IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 ,, 230, Other liabilities , Annex V.Part 2.13 ,, 240, Liabilities included in disposal groups classified as held for sale , IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 ,, 250, LIABILITIES , IAS 1.9(b);IG 6 ,, 260, Capital , IAS 1.54(r), BAD art 22 ,, 270, Share premium , IAS 1.78(e); CRR art 4(1)(124) ,, 280, Equity instruments issued other than capital , Annex V.Part 2.18-19 ,, 290, Other equity , IFRS 2.10; Annex V.Part 2.20 ,, 300, Accumulated other comprehensive income , CRR art 4(1)(100) ,, 310, Retained earnings , CRR art 4(1)(123) ,, 320, Revaluation reserves , IFRS 1.33, D5-D8 ,, 330, Other reserves , IAS 1.54; IAS 1.78 (e) ,, 340, (-) Treasury shares , IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28 ,, 350, Profit or loss attributable to owners of the parent , IFRS 10.B94 ,, 360, (-) Interim dividends , IAS 32.35 ,, 370, Minority interests [Non-controlling interests] , IAS 1.54(q); IFRS 10.22, .B94 ,, 380, TOTAL EQUITY , IAS 1.9(c), IG 6 ,, 390, TOTAL EQUITY AND TOTAL LIABILITIES , IAS 1.IG6 ,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 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,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, 010, Cash, cash balances at central banks and other demand deposits , IAS 1.54 (i) ,,, 020,Cash on hand, Annex V.Part 2.1 ,,, 030,Cash balances at central banks, Annex V.Part 2.2 ,,, 040,Other demand deposits, Annex V.Part 2.3 ,,, 050, Financial assets held for trading , IFRS 9. Appendix A ,,, 060,Derivatives, IFRS 9. Appendix A ,,, 070,Equity instruments, IAS 32.11 ,,, 080,Debt securities, Annex V.Part 1.31 ,,, 090,Loans and advances, Annex V.Part 1.32 ,,, 096, Non-trading financial assets mandatorily at fair value through profit or loss , IFRS 7.8(a)(ii); IFRS 9.4.1.4 ,,, 097,Equity instruments, IAS 32.11 ,,, 098,Debt securities, Annex V.Part 1.31 ,,, 099,Loans and advances, Annex V.Part 1.32 ,,, 100, Financial assets designated at fair value through profit or loss , IFRS 7.8(a)(i); IFRS 9.4.1.5 ,,, 120,Debt securities, Annex V.Part 1.31 ,,, 130,Loans and advances, Annex V.Part 1.32 ,,, 141, Financial assets at fair value through other comprehensive income , IFRS 7.8(h); IFRS 9.4.1.2A ,,, 142,Equity instruments, IAS 32.11 ,,, 143,Debt securities, Annex V.Part 1.31 ,,, 144,Loans and advances, Annex V.Part 1.32 ,,, 181, Financial assets at amortised cost , IFRS 7.8(f); IFRS 9.4.1.2 ,,, 182,Debt securities, Annex V.Part 1.31 ,,, 183,Loans and advances, Annex V.Part 1.32 ,,, 240, Derivatives – Hedge accounting , IFRS 9.6.2.1; Annex V.Part 1.22 ,,, 250, Fair value changes of the hedged items in portfolio hedge of interest rate risk , IAS 39.89A(a); IFRS 9.6.5.8 ,,, 260, Tangible assets ,,,, 270, Intangible assets , IAS 1.54(c); CRR art 4(1)(115) ,,, 280, Investments in subsidaries, joint ventures and associates , IAS 1.54(e); Annex V.Part 1.21, Part 2.4 ,,, 290, Tax assets , IAS 1.54(n-o) ,,, 300, Other assets , Annex V.Part 2.5 ,,, 310, Non-current assets and disposal groups classified as held for sale , IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 ,,, 320, ASSETS , IAS 1.9(a), IG 6 ,,, 010, Financial liabilities held for trading , IFRS 7.8 (e) (ii); IFRS 9.BA.6 ,,, 020,Derivatives, IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) ,,, 030,Short positions, IFRS 9.BA7(b) ,,, 040,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 050,Debt securities issued, Annex V.Part 1.37 ,,, 060,Other financial liabilities, Annex V.Part 1.38-41 ,,, 070, Financial liabilities designated at fair value through profit or loss , IFRS 7.8 (e)(i); IFRS 9.4.2.2 ,,, 080,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 090,Debt securities issued, Annex V.Part 1.37 ,,, 100,Other financial liabilities, Annex V.Part 1.38-41 ,,, 110, Financial liabilities measured at amortised cost , IFRS 7.8(g); IFRS 9.4.2.1 ,,, 120,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 130,Debt securities issued, Annex V.Part 1.37 ,,, 140,Other financial liabilities, Annex V.Part 1.38-41 ,,, 150, Derivatives – Hedge accounting , IFRS 9.6.2.1; Annex V.Part 1.26 ,,, 160, Fair value changes of the hedged items in portfolio hedge of interest rate risk , IAS 39.89A(b), IFRS 9.6.5.8 ,,, 170, Provisions , IAS 37.10; IAS 1.54(l) ,,, 180, Tax liabilities , IAS 1.54(n-o) ,,, 190, Share capital repayable on demand , IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 ,,, 200, Other liabilities , Annex V.Part 2.13 ,,, 210, Liabilities included in disposal groups classified as held for sale , IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 ,,, 220, LIABILITIES , IAS 1.9(b);IG 6 ,,, 010, Interest income , IAS 1.97; Annex V.Part 2.31 ,,, 020, (Interest expenses) , IAS 1.97; Annex V.Part 2.31 ,,, 030, (Expenses on share capital repayable on demand) , IFRIC 2.11 ,,, 040, Dividend income , Annex V.Part 2.40 ,,, 050, Fee and commission income , IFRS 7.20(c) ,,, 060, (Fee and commission expenses) , IFRS 7.20(c) ,,, 070, Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net , Annex V.Part 2.45 ,,, 080, Gains or (-) losses on financial assets and liabilities held for trading, net , IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 ,,, 083, Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss , IFRS 9.5.7.1 ,,, 090, Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net , IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 ,,, 100, Gains or (-) losses from hedge accounting, net , Annex V.Part 2.47-48 ,,, 110, Exchange differences [gain or (-) loss], net , IAS 21.28, 52 (a) ,,, 130, Gains or (-) losses on derecognition of non financial assets, net , IAS 1.34 ,,, 140, Other operating income , Annex V.Part 2.314-316 ,,, 150, (Other operating expenses) , Annex V.Part 2.314-316 ,,, 155, TOTAL OPERATING INCOME, NET ,,,, 160, (Administrative expenses) ,,,, 170, (Depreciation) , IAS 1.102, 104 ,,, 171, Modification gains or (-) losses, net , IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 ,,, 180, (Provisions or (-) reversal of provisions) , IAS 37.59, 84; IAS 1.98(b)(f)(g) ,,, 190, (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) , IFRS 7.20(a)(viii); Annex V Part 2.51, 53 ,,, 200, (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) , IAS 28.40-43 ,,, 210, (Impairment or (-) reversal of impairment on non-financial assets) , IAS 36.126(a)(b) ,,, 220, Negative goodwill recognised in profit or loss , IFRS 3.Appendix B64(n)(i) ,,, 230, Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates , Annex V.Part 2.54 ,,, 240, Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations , IFRS 5.37; Annex V.Part 2.55 ,,, 250, PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS , IAS 1.102, IG 6; IFRS 5.33 A ,,, 260, (Tax expense or (-) income related to profit or loss from continuing operations) , IAS 1.82(d); IAS 12.77 ,,, 270, PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS , IAS 1, IG 6 ,,, 280, Profit or (-) loss after tax from discontinued operations , IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 ,,, 290, PROFIT OR (-) LOSS FOR THE YEAR , IAS 1.81A(a) ,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, 010, Loan commitments given , CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 ,,,,,, 020, Financial guarantees given , IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 ,,,,,, 030, Other Commitments given , CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 ,,,,,, 010, Derivatives , IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272 ,, 020,Of which: credit institutions, Annex V.Part 1.42(c) ,, 030,Of which: other financial corporations, Annex V.Part 1.42(d) ,, 040, Short positions , IFRS 9.BA7(b); Annex V.Part 1.44(d) ,, 050,Of which: credit institutions, Annex V.Part 1.42(c) ,, 060,Of which: other financial corporations, Annex V.Part 1.42(d) ,, 070, Deposits , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 080,Central banks, Annex V.Part 1.42(a) ,, 090,General governments, Annex V.Part 1.42(b) ,, 100,Credit institutions, Annex V.Part 1.42(c) ,, 110,Other financial corporations, Annex V.Part 1.42(d) ,, 120,Non-financial corporations, Annex V.Part 1.42(e) ,, 130,Households, Annex V.Part 1.42(f) ,, 010, A Agriculture, forestry and fishing , NACE Regulation ,,,,,, 020, B Mining and quarrying , NACE Regulation ,,,,,, 030, C Manufacturing , NACE Regulation ,,,,,, 040, D Electricity, gas, steam and air conditioning supply , NACE Regulation ,,,,,, 050, E Water supply , NACE Regulation ,,,,,, 060, F Construction , NACE Regulation ,,,,,, 070, G Wholesale and retail trade , NACE Regulation ,,,,,, 080, H Transport ans storage , NACE Regulation ,,,,,, 090, I Accommodation and food service activities , NACE Regulation ,,,,,, 100, J Information and communication , NACE Regulation ,,,,,, 105, K Financial and insurance activities , NACE Regulation ,,,,,, 110, L Real estate activities , NACE Regulation ,,,,,, 120, M Professional, scientific and technical activities , NACE Regulation ,,,,,, 130, N Administrative and support service activities , NACE Regulation ,,,,,, 140, O Public administration and defence, compulsory social security , NACE Regulation ,,,,,, 150, P Education , NACE Regulation ,,,,,, 160, Q Human health services and social work activities , NACE Regulation ,,,,,, 170, R Arts, entertainment and recreation , NACE Regulation ,,,,,, 180, S Other services , NACE Regulation ,,,,,, 190, LOANS AND ADVANCES , Annex V.Part 1.32 ,,,,,, 010, Property plant and equipment , IAS 16.6; IAS 1.54(a) ,, 020,Revaluation model, IAS 17.49; IAS 16.31, 73(a)(d) ,, 030,Cost model, IAS 17.49; IAS 16.30, 73(a)(d) ,, 040, Investment property , IAS 40.IN5; IAS 1.54(b) ,, 050,Fair value model, IAS 17.49; IAS 40.33-55, 76 ,, 060,Cost model, IAS 17.49; IAS 40.56,79(c) ,, 070, Other intangible assets , IAS 38.8, 118 ,, 080,Revaluation model, IAS 17.49; IAS 38.75-87, 124(a)(ii) ,, 090,Cost model, IAS 17.49; IAS 38.74 ,, 010, Fee and commission income , Annex V.Part 2.281-284 ,, 020,Securities,,, 030, Issuances , Annex V.Part 2.284(a) ,, 040, Transfer orders , Annex V.Part 2.284(b) ,, 050, Other fee and commission income in relation to securities , Annex V.Part 2.284(c) ,, 051,Corporate Finance,,, 052, M&A advisory , Annex V.Part 2.284 (e) ,, 053, Treasury services , Annex V.Part 2.284(f) ,, 054, Other fee and commission income in relation to corporate finance activities , Annex V.Part 2.284(g) ,, 055,Fee based advice, Annex V.Part 2.284(h) ,, 060,Clearing and settlement, Annex V.Part 2.284(i) ,, 070,Asset management, Annex V.Part 2.284(j); 285(a) ,, 080,Custody [by type of customer], Annex V.Part 2.284(j); 285(b) ,, 090, Collective investment ,,, 100, Other fee and commission income in relation to custody services ,,, 110,Central administrative services for collective investment, Annex V.Part 2.284(j); 285(c) ,, 120,Fiduciary transactions, Annex V.Part 2.284(j); 285(d) ,, 131,Payment services, Annex V.Part 2.284(k), 285(e) ,, 132, Current accounts , Annex V.Part 2.284(k), 285(e) ,, 133, Credit cards , Annex V.Part 2.284(k), 285(e) ,, 134, Debit cards and other card payments , Annex V.Part 2.284(k), 285(e) ,, 135, Transfers and other payment orders , Annex V.Part 2.284(k), 285(e) ,, 136, Other fee and commission income in relation to payment services , Annex V.Part 2.284(k), 285(e) ,, 140,Customer resources distributed but not managed [by type of product], Annex V.Part 2.284 (l); 285(f) ,, 150, Collective investment ,,, 160, Insurance products ,,, 170, Other fee and commission income in relation to customer resources distributed but not managed ,,, 180,Structured Finance, Annex V.Part 2.284(n) ,, 190,Loan servicing activities, Annex V.Part 2.284(o) ,, 200,Loan commitments given, IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) ,, 210,Financial guarantees given, IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) ,, 211,Loans granted, Annex V.Part 2.284(r) ,, 213,Foreign exchange, Annex V.Part 2.284(s) ,, 214,Commodities, Annex V.Part 2.284(t) ,, 220,Other fee and commission income, Annex V.Part 2.284(u) ,, 230, (Fee and commission expenses) , Annex V.Part 2.281-284 ,, 235,(Securities), Annex V.Part 2.284(d) ,, 240,(Clearing and settlement), Annex V.Part 2.284(i) ,, 245,(Asset management), Annex V.Part 2.284(j); 285(a) ,, 250,(Custody), Annex V.Part 2.284(j); 285 (b) ,, 255,(Payment services), Annex V.Part 2.284(k), 285(e) ,, 256, (of which: Credit, Debit and other Cards) ,,, 260,(Loan servicing activities), Annex V.Part 2.284(o) ,, 270,(Loan commitments received), Annex V.Part 2.284(q) ,, 280,(Financial guarantees received), Annex V.Part 2.284(q) ,, 281,(Externally provided distribution of products), Annex V.Part 2.284(m) ,, 282,(Foreign exchange), Annex V.Part 2.284(s) ,, 290,(Other fee and commission expenses), Annex V.Part 2.284(u) ,, 010, Asset management [by type of customer] , Annex V.Part 2.285(a) ,, 020,Collective investment,,, 030,Pension funds,,, 040,Customer portfolios managed on a discretionary basis,,, 050,Other investment vehicles,,, 060, Custody assets [by type of customer] , Annex V.Part 2.285(b) ,, 070,Collective investment,,, 080,Other,,, 090,Of which: entrusted to other entities,,, 100, Central administrative services for collective investment , Annex V.Part 2.285(c) ,, 110, Fiduciary transactions , Annex V.Part 2.285(d) ,, 120, Payment services , Annex V.Part 2.285(e) ,, 130, Customer resources distributed but not managed [by type of product] , Annex V.Part 2.285(f) ,, 140,Collective investment,,, 150,Insurance products,,, 160,Other,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, 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,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, 010, Fair value of defined benefit plan assets , IAS 19.140(a)(i), 142 ,, 020,Of which: Financial instruments issued by the institution, IAS 19.143 ,, 030,Equity instruments, IAS 19.142(b) ,, 040,Debt instruments, IAS 19.142(c) ,, 050,Real estate, IAS 19.142(d) ,, 060,Other defined benefit plan assets,,, 070, Present value of defined benefit obligations , IAS 19.140(a)(ii) ,, 080, Effect of the asset ceiling , IAS 19.140(a)(iii) ,, 090, Net defined benefit assets [Carrying amount] , IAS 19.63; Annex V.Part 2.308 ,, 100, Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] , IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 ,, 110, Fair value of any right to reimbursement recognised as an asset , IAS 19.140(b) ,, 010, Opening balance [present value] , IAS 19.140(a)(ii) ,, 020,Current service cost, IAS 19.141(a) ,, 030,Interest cost, IAS 19.141(b) ,, 040,Contributions paid, IAS 19.141(f) ,, 050,Actuarial (-) gains or losses from changes in demographic assumptions, IAS 19.141(c)(ii) ,, 060,Actuarial (-) gains or losses from changes in financial assumptions, IAS 19.141(c)(iii) ,, 070,Foreign currency exchange increase or (-) decrease, IAS 19.141(e) ,, 080,Benefits paid, IAS 19.141(g) ,, 090,Past service cost, including gains and losses arising from settlements, IAS 19.141(d) ,, 100,Increase or (-) decrease through business combinations and disposals, IAS 19.141(h) ,, 110,Other increases or (-) decreases,,, 120, Closing balance [present value] , IAS 19.140(a)(ii); Annex V.Part 2.310 ,, 010, Pension and similar expenses , Annex V.Part 2.311(a) ,, 020, Share based payments , IFRS 2.44; Annex V.Part 2.311(b) ,, 030, Wages and salaries , Annex V.Part 2.311(c) ,, 040, Social security contributions , Annex V.Part 2.311(d) ,, 050, Severance payments , IAS 19.8, Annex V.Part 2.311(e) ,, 060, Other types of staff expenses , Annex V.Part 2.311(f) ,, 070, STAFF EXPENSES ,,, 0010, Fixed remuneration , Annex V.Part 2.311i (a) ,,,,, 0020, Variable remuneration , Annex V.Part 2.311i (a) ,,,,, 0030, Staff expenses other than remuneration ,,,,,, 0040, STAFF EXPENSES ,,,,,, 0050, NUMBER OF STAFF , Annex V.Part 2.311ii ,,,,, 010, Financial assets designated at fair value through profit or loss , IFRS 7.20(a)(i); IFRS 9.4.1.5 ,,, 020, Financial liabilities designated at fair value through profit or loss , IFRS 7.20(a)(i); IFRS 9.4.2.2 ,,, 030, GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS , IFRS 7.20(a)(i) ,,, 010, Property, Plant and Equipment , IAS 16.68, 71 ,, 020, Investment property , IAS 40.69; IAS 1.34(a), 98(d) ,, 030, Intangible assets , IAS 38.113-115A; IAS 1.34(a) ,, 040, Other assets , IAS 1.34 (a) ,, 050, GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS , IAS 1.34 ,, 010, Changes in fair value in tangible assets measured using the fair value model , IAS 40.76(d); Annex V.Part 2.314 ,,, 020, Investment property , IAS 40.75(f); Annex V.Part 2.314 ,,, 030, Operating Leases other than investment property , IFRS 16.81,82; Annex V.Part 2.315 ,,, 040, Other , Annex V.Part 2.316 ,,, 050, OTHER OPERATING INCOME OR EXPENSES , Annex V.Part 2.314-316 ,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,,,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,, PART 1 [QUARTERLY FREQUENCY] , ,, Balance Sheet Statement [Statement of Financial Position] , 1.1,F 01.01,Balance Sheet Statement: assets, 1.2,F 01.02,Balance Sheet Statement: liabilities, 1.3,F 01.03,Balance Sheet Statement: equity, 2,F 02.00, Statement of profit or loss , 3,F 03.00, Statement of comprehensive income , ,, Breakdown of financial assets by instrument and by counterparty sector , 4.1,F 04.01,Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading, 4.2.1,F 04.02.1,Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss, 4.2.2,F 04.02.2,Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss, 4.3.1,F 04.03.1,Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income, 4.4.1,F 04.04.1,Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost, 4.5,F 04.05,Subordinated financial assets, 4.6,F 04.06,Breakdown of financial assets by instrument and by counterparty sector: trading financial assets, 4.7,F 04.07,Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss, 4.8,F 04.08,Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity, 4.9,F 04.09,Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method, 4.10,F 04.10,Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets, 5.1,F 05.01, Breakdown of non-trading loans and advances by product , 6.1,F 06.01, Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes , ,, Financial assets subject to impairment that are past due , 7.1,F 07.01,Financial assets subject to impairment that are past due, 7.2,F 07.02,Financial assets subject to impairment that are past due under national GAAP, ,, Breakdown of financial liabilities , 8.1,F 08.01,Breakdown of financial liabilities by product and by counterparty sector, 8.2,F 08.02,Subordinated financial liabilities, ,, Loan commitments, financial guarantees and other commitments , 9.1,F 09.01,Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given, 9.1.1,F 09.01.1,Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given, 9.2,F 09.02,Loan commitments, financial guarantees and other commitments received, 10,F 10.00, Derivatives – Trading and economic hedges , ,, Hedge accounting , 11.1,F 11.01,Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge, 11.2,F 11.02,Derivatives – Hedge accounting under national GAAP: Breakdown by type of risk, 11.3,F 11.03,Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge, 11.3.1,F 11.03.1,Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio, 11.4,F 11.04,Hedged items in fair value hedges, ,, Movements in allowances and provisions for credit losses , 12,F 12.00,Movements in allowances for credit losses and impairment of equity instruments under national GAAP, 12.1,F 12.01,Movements in allowances and provisions for credit losses, 12.2,F 12.02,Transfers between impairment stages (gross basis presentation), ,, Collateral and guarantees received , 13.1,F 13.01,Breakdown of collateral and guarantees by loans and advances other than held for trading, 13.2.1,F 13.02.1,Collateral obtained by taking possession during the period [held at the reference date], 13.3.1,F 13.03.1,Collateral obtained by taking possession accumulated, 14,F 14.00, Fair value hierarchy: financial instruments at fair value , 15,F 15.00, Derecognition and financial liabilities associated with transferred financial assets , ,, Breakdown of selected statement of profit or loss items , 16.1,F 16.01,Interest income and expenses by instrument and counterparty sector, 16.2,F 16.02,Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument, 16.3,F 16.03,Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument, 16.4,F 16.04,Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk, 16.4.1,F 16.04.1,Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument, 16.5,F 16.05,Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument, 16.6,F 16.06,Gains or losses from hedge accounting, 16.7,F 16.07,Impairment on non-financial assets, 16.8,F 16.08,Other administrative expenses, ,, Reconciliation between accounting and CRR scope of consolidation: Balance Sheet , 17.1,F 17.01,Reconciliation between accounting and CRR scope of consolidation: Assets, 17.2,F 17.02,Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given, 17.3,F 17.03,Reconciliation between accounting and CRR scope of consolidation: Liabilities, ,, Information on performing and non-performing exposures , 18,F 18.00,Information on performing and non-performing exposures, 18.1,F 18.01,Inflows and outflows of non-performing exposures – loans and advances by counterparty sector, 18.2,F 18.02,Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property, 19,F 19.00, Forborne exposures , ,, PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] , ,, Geographical breakdown , 20.1,F 20.01,Geographical breakdown of assets by location of the activities, 20.2,F 20.02,Geographical breakdown of liabilities by location of the activities, 20.3,F 20.03,Geographical breakdown of main statement of profit or loss items by location of the activities, 20.4,F 20.04,Geographical breakdown of assets by residence of the counterparty, 20.5,F 20.05,Geographical breakdown of off-balance sheet exposures by residence of the counterparty, 20.6,F 20.06,Geographical breakdown of liabilities by residence of the counterparty, 20.7.1,F 20.07.1,Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes, 21,F 21.00, Tangible and intangible assets: assets subject to operating lease , ,, Asset management, custody and other service functions , 22.1,F 22.01,Fee and commission income and expenses by activity, 22.2,F 22.02,Assets involved in the services provided, ,, Loans and advances: additional information , 23.1,F 23.01,Loans and advances: Number of instruments, 23.2,F 23.02,Loans and advances: Additional information on gross carrying amounts, 23.3,F 23.03,Loans and advances collateralised by immovable property: Breakdown by LTV ratios, 23.4,F 23.04,Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk, 23.5,F 23.05,Loans and advances: Collateral received and financial guarantees received, 23.6,F 23.06,Loans and advances: Accumulated partial write-offs, ,, Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year , 24.1,F 24.01,Loans and advances: Inflows and outflows of non-performing exposures, 24.2,F 24.02,Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures, 24.3,F 24.03,Loans and advances: Inflow of write-offs of non-performing exposures, ,, Collateral obtained by taking possession and execution processes , 25.1,F 25.01,Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows, 25.2,F 25.02,Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained, 25.3,F 25.03,Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E), 26,F 26.00, Forbearance management and quality of forbearance , ,, PART 3 [SEMI-ANNUAL] , ,, Off-balance sheet activities: interests in unconsolidated structured entities , 30.1,F 30.01,Interests in unconsolidated structured entities, 30.2,F 30.02,Breakdown of interests in unconsolidated structured entities by nature of the activities, ,, Related parties , 31.1,F 31.01,Related parties: amounts payable to and amounts receivable from, 31.2,F 31.02,Related parties: expenses and income generated by transactions with, ,, PART 4 [ANNUAL] , ,, Group structure , 40.1,F 40.01,Group structure: “entity-by-entity”, 40.2,F 40.02,Group structure: “instrument-by-instrument”, ,, Fair value , 41.1,F 41.01,Fair value hierarchy: financial instruments at amortised cost, 41.2,F 41.02,Use of the Fair Value Option, 42,F 42.00, Tangible and intangible assets: carrying amount by measurement method , 43,F 43.00, Provisions , ,, Defined benefit plans and employee benefits , 44.1,F 44.01,Components of net defined benefit plan assets and liabilities, 44.2,F 44.02,Movements in defined benefit plan obligations, 44.3,F 44.03,Staff expenses by type of benefits, 44.4,F 44.04,Staff expenses by structure and category of staff, ,, Breakdown of selected items of statement of profit or loss , 45.1,F 45.01,Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio, 45.2,F 45.02,Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates, 45.3,F 45.03,Other operating income and expenses, 46,F 46.00, Statement of changes in equity , 47,F 47.00, Average duration and recovery periods , COLOUR CODE IN TEMPLATES:, ,Parts for National GAAP reporters, ,Cell not to be submitted for reporting institutions subject to the relevant accounting framework, 010, Cash, cash balances at central banks and other demand deposits , BAD art 4.Assets(1) , IAS 1.54 (i) ,,, 020,Cash on hand, Annex V.Part 2.1 , Annex V.Part 2.1 ,,, 030,Cash balances at central banks, BAD art 13(2); Annex V.Part 2.2 , Annex V.Part 2.2 ,,, 040,Other demand deposits, Annex V.Part 2.3 , Annex V.Part 2.3 ,5,, 050, Financial assets held for trading , Accounting Directive art 8(1)(a), (5); IAS 39.9 , IFRS 9.Appendix A ,,, 060,Derivatives, CRR Annex II , IFRS 9.Appendix A ,10,, 070,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 , IAS 32.11 ,4,, 080,Debt securities, Annex V.Part 1.24, 26 , Annex V.Part 1.31 ,4,, 090,Loans and advances, Annex V.Part 1.24, 27 , Annex V.Part 1.32 ,4,, 091, Trading financial assets , BAD Article 32-33; Annex V.Part 1.17 ,,,, 092,Derivatives, CRR Annex II; Annex V.Part 1.17, 27 ,,10,, 093,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,4,, 094,Debt securities, Annex V.Part 1.31 ,,4,, 095,Loans and advances, Annex V.Part 1.32 ,,4,, 096, Non-trading financial assets mandatorily at fair value through profit or loss ,, IFRS 7.8(a)(ii); IFRS 9.4.1.4 ,4,, 097,Equity instruments,, IAS 32.11 ,4,, 098,Debt securities,, Annex V.Part 1.31 ,4,, 099,Loans and advances,, Annex V.Part 1.32 ,4,, 100, Financial assets designated at fair value through profit or loss , Accounting Directive art 8(1)(a), (6) , IFRS 7.8(a)(i); IFRS 9.4.1.5 ,4,, 110,Equity instruments,, IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 ,4,, 120,Debt securities, Annex V.Part 1.31 , Annex V.Part 1.31 ,4,, 130,Loans and advances, Annex V.Part 1.32 , Annex V.Part 1.32 ,4,, 141, Financial assets at fair value through other comprehensive income ,, IFRS 7.8(h); IFRS 9.4.1.2A ,4,, 142,Equity instruments,, IAS 32.11 ,4,, 143,Debt securities,, Annex V.Part 1.31 ,4,, 144,Loans and advances,, Annex V.Part 1.32 ,4,, 171, Non-trading non-derivative financial assets measured at fair value through profit or loss , BAD art 36(2) ,,4,, 172,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,4,, 173,Debt securities, Annex V.Part 1.31 ,,4,, 174,Loans and advances, Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 ,,4,, 175, Non-trading non-derivative financial assets measured at fair value to equity , Accounting Directive art 8(1)(a), (8) ,,4,, 176,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,4,, 177,Debt securities, Annex V.Part 1.31 ,,4,, 178,Loans and advances, Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 ,,4,, 181, Financial assets at amortised cost ,, IFRS 7.8(f); IFRS 9.4.1.2 ,4,, 182,Debt securities,, Annex V.Part 1.31 ,4,, 183,Loans and advances,, Annex V.Part 1.32 ,4,, 231, Non-trading non-derivative financial assets measured at a cost-based method , BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 ,,4,, 390,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,4,, 232,Debt securities, Annex V.Part 1.31 ,,4,, 233,Loans and advances, Annex V.Part 1.32 ,,4,, 234, Other non-trading non-derivative financial assets , BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 ,,4,, 235,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,4,, 236,Debt securities, Annex V.Part 1.31 ,,4,, 237,Loans and advances, Annex V.Part 1.32 ,,4,, 240, Derivatives – Hedge accounting , Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 , IFRS 9.6.2.1; Annex V.Part 1.22 ,11,, 250, Fair value changes of the hedged items in portfolio hedge of interest rate risk , Accounting Directive art 8(5), (6); IAS 39.89A (a) , IAS 39.89A(a); IFRS 9.6.5.8 ,,, 260, Investments in subsidiaries, joint ventures and associates , BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4 , IAS 1.54(e); Annex V.Part 1.21, Part 2.4 ,40,, 270, Tangible assets , BAD art 4.Assets(10) ,,,, 280,Property, Plant and Equipment,, IAS 16.6; IAS 1.54(a); IFRS 16.47(a) ,21, 42,, 290,Investment property,, IAS 40.5; IAS 1.54(b); IFRS 16.48 ,21, 42,, 300, Intangible assets , BAD art 4.Assets(9); CRR art 4(1)(115) , IAS 1.54(c); CRR art 4(1)(115) ,,, 310,Goodwill, BAD art 4.Assets(9); CRR art 4(1)(113) , IFRS 3.B67(d); CRR art 4(1)(113) ,,, 320,Other intangible assets, BAD art 4.Assets(9) , IAS 38.8,118; IFRS 16.47 (a) ,21, 42,, 330, Tax assets ,, IAS 1.54(n-o) ,,, 340,Current tax assets,, IAS 1.54(n); IAS 12.5 ,,, 350,Deferred tax assets, Accounting Directive art 17(1)(f); CRR art 4(1)(106) , IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) ,,, 360, Other assets , Annex V.Part 2.5, 6 , Annex V.Part 2.5 ,,, 370, Non-current assets and disposal groups classified as held for sale ,, IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 ,,, 375, (-) Haircuts for trading assets at fair value , Annex V Part 1.29 ,,,, 380, TOTAL ASSETS , BAD art 4 Assets , IAS 1.9(a), IG 6 ,,, 010, Financial liabilities held for trading ,, IFRS 7.8 (e) (ii); IFRS 9.BA.6 ,8,, 020,Derivatives,, IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) ,10,, 030,Short positions,, IFRS 9.BA7(b) ,8,, 040,Deposits,, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,8,, 050,Debt securities issued,, Annex V.Part 1.37 ,8,, 060,Other financial liabilities,, Annex V.Part 1.38-41 ,8,, 061, Trading financial liabilities , Accounting Directive art 8(1)(a),(3),(6) ,,8,, 062,Derivatives, CRR Annex II; Annex V.Part 1.25 ,,10,, 063,Short positions,,,8,, 064,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,8,, 065,Debt securities issued, Annex V.Part 1.37 ,,8,, 066,Other financial liabilities, Annex V.Part 1.38-41 ,,8,, 070, Financial liabilities designated at fair value through profit or loss , Accounting Directive art 8(1)(a), (6); IAS 39.9 , IFRS 7.8 (e)(i); IFRS 9.4.2.2 ,8,, 080,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,8,, 090,Debt securities issued, Annex V.Part 1.37 , Annex V.Part 1.37 ,8,, 100,Other financial liabilities, Annex V.Part 1.38-41 , Annex V.Part 1.38-41 ,8,, 110, Financial liabilities measured at amortised cost , Accounting Directive art 8(3), (6); IAS 39.47 , IFRS 7.8(g); IFRS 9.4.2.1 ,8,, 120,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,8,, 130,Debt securities issued, Annex V.Part 1.31 , Annex V.Part 1.37 ,8,, 140,Other financial liabilities, Annex V.Part 1.32-34 , Annex V.Part 1.38-41 ,8,, 141, Non-trading non-derivative financial liabilities measured at a cost-based method , Accounting Directive art 8(3) ,,8,, 142,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,8,, 143,Debt securities issued, Annex V.Part 1.37 ,,8,, 144,Other financial liabilities, Annex V.Part 1.38-41 ,,8,, 150, Derivatives – Hedge accounting , Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 , IFRS 9.6.2.1; Annex V.Part 1.26 ,11,, 160, Fair value changes of the hedged items in portfolio hedge of interest rate risk , Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) , IAS 39.89A(b), IFRS 9.6.5.8 ,,, 170, Provisions , BAD art 4.Liabilities(6) , IAS 37.10; IAS 1.54(l) ,43,, 175,Funds for general banking risks [if presented within liabilities], BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 ,,,, 180,Pensions and other post employment defined benefit obligations, Annex V.Part 2.9 , IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 ,43,, 190,Other long term employee benefits, Annex V.Part 2.10 , IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 ,43,, 200,Restructuring,, IAS 37.71, 84(a) ,43,, 210,Pending legal issues and tax litigation,, IAS 37.Appendix C. Examples 6 and 10 ,43,, 220,Commitments and guarantees given, BAD Article 4 Liabilities (6)(c), Off balance sheet items, Article 27(11), Article 28(8), Article 33 , IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 , 9 12 43 ,, 230,Other provisions, BAD Article 4 Liabilities (6)(c), Off balance sheet items , IAS 37.14 ,43,, 240, Tax liabilities ,, IAS 1.54(n-o) ,,, 250,Current tax liabilities,, IAS 1.54(n); IAS 12.5 ,,, 260,Deferred tax liabilities, Accounting Directive art 17(1)(f); CRR art 4(1)(108) , IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) ,,, 270, Share capital repayable on demand ,, IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 ,,, 280, Other liabilities , Annex V.Part 2.13 , Annex V.Part 2.13 ,,, 290, Liabilities included in disposal groups classified as held for sale ,, IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 ,,, 295, Haircuts for trading liabilities at fair value , Annex V Part 1.29 ,,,, 300, TOTAL LIABILITIES ,, IAS 1.9(b);IG 6 ,,, 010, Capital , BAD art 4.Liabilities(9), BAD art 22 , IAS 1.54(r), BAD art 22 ,46,, 020,Paid up capital, BAD art 4.Liabilities(9) , IAS 1.78(e) ,,, 030,Unpaid capital which has been called up, BAD art 4.Liabilities(9); Annex V.Part 2.17 , Annex V.Part 2.14 ,,, 040, Share premium , BAD art 4.Liabilities(10); CRR art 4(1)(124) , IAS 1.78(e); CRR art 4(1)(124) ,46,, 050, Equity instruments issued other than capital , Annex V.Part 2.18-19 , Annex V.Part 2.18-19 ,46,, 060,Equity component of compound financial instruments, Accounting Directive art 8(6); Annex V.Part 2.18 , IAS 32.28-29; Annex V.Part 2.18 ,,, 070,Other equity instruments issued, Annex V.Part 2.19 , Annex V.Part 2.19 ,,, 080, Other equity , Annex V.Part 2.20 , IFRS 2.10; Annex V.Part 2.20 ,,, 090, Accumulated other comprehensive income , CRR art 4(1)(100) , CRR art 4(1)(100) ,46,, 095,Items that will not be reclassified to profit or loss,, IAS 1.82A(a) ,,, 100, Tangible assets ,, IAS 16.39-41 ,,, 110, Intangible assets ,, IAS 38.85-87 ,,, 120, Actuarial gains or (-) losses on defined benefit pension plans ,, IAS 1.7, IG6; IAS 19.120(c) ,,, 122, Non-current assets and disposal groups classified as held for sale ,, IFRS 5.38, IG Example 12 ,,, 124, Share of other recognised income and expense of investments in subsidaries, joint ventures and associates ,, IAS 1.IG6; IAS 28.10 ,,, 320, Fair value changes of equity instruments measured at fair value through other comprehensive income ,, IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 ,,, 330, Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income ,, IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 ,,, 340, Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] ,, IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 ,,, 350, Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] ,, IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 ,,, 360, Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk ,, IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 ,,, 128,Items that may be reclassified to profit or loss,, IAS 1.82A(a) (ii) ,,, 130, Hedge of net investments in foreign operations [effective portion] , Accounting Directive art 8(1)(a), (6)(8) , IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 ,,, 140, Foreign currency translation , BAD art 39(6) , IAS 21.52(b); IAS 21.32, 38-49 ,,, 150, Hedging derivatives. Cash flow hedges reserve [effective portion] , Accounting Directive art 8(1)(a), (6)(8) , IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 ,,, 155, Fair value changes of debt instruments measured at fair value through other comprehensive income ,, IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 ,,, 165, Hedging instruments [not designated elements] ,, IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60 ,,, 170, Non-current assets and disposal groups classified as held for sale ,, IFRS 5.38, IG Example 12 ,,, 180, Share of other recognised income and expense of investments in subsidaries, joint ventures and associates ,, IAS 1.IG6; IAS 28.10 ,,, 190, Retained earnings , BAD art 4.Liabilities(13); CRR art 4(1)(123) , CRR art 4(1)(123) ,,, 200, Revaluation reserves , BAD art 4.Liabilities(12) , IFRS 1.30, D5-D8; Annex V.Part 2.28 ,,, 201,Tangible assets, Accounting Directive art 7(1) ,,,, 202,Equity instruments, Accounting Directive art 7(1) ,,,, 203,Debt securities, Accounting Directive art 7(1) ,,,, 204,Other, Accounting Directive art 7(1) ,,,, 205, Fair value reserves , Accounting Directive art 8(1)(a) ,,,, 206,Hedge of net investments in foreign operations, Accounting Directive art 8(1)(a), (8)(b) ,,,, 207,Hedging derivatives. Cash flow hedges, Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a) ,,,, 208,Hedging derivatives. Other hedges, Accounting Directive art 8(1)(a), (8)(a) ,,,, 209,Non-trading non-derivative financial assets measured at fair value to equity, Accounting Directive art 8(1)(a), 8(2) ,,,, 210, Other reserves , BAD art 4 Liabilities(11)-(13) , IAS 1.54; IAS 1.78(e) ,,, 215,Funds for general banking risks [if presented within equity], BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 ,,,, 220,Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method, Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29 , IAS 28.11; Annex V.Part 2.29 ,,, 230,Other, Annex V.Part 2.29 , Annex V.Part 2.29 ,,, 235, First consolidation differences , Accounting Directive art 24(3)(c) ,,,, 240, (-) Treasury shares , Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30 , IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 ,46,, 250, Profit or loss attributable to owners of the parent , BAD art 4.Liabilities(14) , IAS 1.81B (b)(ii) ,2,, 260, (-) Interim dividends , CRR Article 26(2b) , IAS 32.35 ,,, 270, Minority interests [Non-controlling interests] , Accounting Directive art 24(4) , IAS 1.54(q) ,,, 280,Accumulated Other Comprehensive Income, CRR art 4(1)(100) , CRR art 4(1)(100) ,46,, 290,Other items,,,46,, 300, TOTAL EQUITY ,, IAS 1.9(c), IG 6 ,46,, 310, TOTAL EQUITY AND TOTAL LIABILITIES , BAD art 4.Liabilities , IAS 1.IG6 ,,, 010, Interest income , BAD art 27.Vertical layout(1); Annex V.Part 2.31 , IAS 1.97; Annex V.Part 2.31 ,16,, 020,Financial assets held for trading,, IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 ,,, 025,Non-trading financial assets mandatorily at fair value through profit or loss,, IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 ,,, 030,Financial assets designated at fair value through profit or loss,, IFRS 7.20(a)(i), B5(e) ,,, 041,Financial assets at fair value through other comprehensive income,, IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A ,,, 051,Financial assets at amortised cost,, IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 ,,, 070,Derivatives – Hedge accounting, interest rate risk,, IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 ,,, 080,Other assets,, Annex V.Part 2.36 ,,, 085,Interest income on liabilities, Annex V.Part 2.37 , IFRS 9.5.7.1, Annex V.Part 2.37 ,,, 090, (Interest expenses) , BAD art 27.Vertical layout(2); Annex V.Part 2.31 , IAS 1.97; Annex V.Part 2.31 ,16,, 100,(Financial liabilities held for trading),, IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 ,,, 110,(Financial liabilities designated at fair value through profit or loss),, IFRS 7.20(a)(i), B5(e) ,,, 120,(Financial liabilities measured at amortised cost),, IFRS 7.20(b); IFRS 9.5.7.2 ,,, 130,(Derivatives – Hedge accounting, interest rate risk),, IAS 39.9; Annex V.Part 2.35 ,,, 140,(Other liabilities),, Annex V.Part 2.38 ,,, 145,(Interest expense on assets), Annex V.Part 2.39 , IFRS 9.5.7.1, Annex V.Part 2.39 ,,, 150, (Expenses on share capital repayable on demand) ,, IFRIC 2.11 ,,, 160, Dividend income , BAD art 27.Vertical layout(3); Annex V.Part 2.40 , Annex V.Part 2.40 ,31,, 170,Financial assets held for trading,, IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 ,,, 175,Non-trading financial assets mandatorily at fair value through profit or loss,, IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 ,,, 191,Financial assets at fair value through other comprehensive income,, IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 ,,, 192,Investments in subsidiaries, joint ventures and associates accounted for using other than equity method, Annex V Part 2 .42 , Annex V Part 2 .42 ,,, 200, Fee and commission income , BAD art 27.Vertical layout(4) , IFRS 7.20(c) ,22,, 210, (Fee and commission expenses) , BAD art 27.Vertical layout(5) , IFRS 7.20(c) ,22,, 220, Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net , BAD art 27.Vertical layout(6) , Annex V.Part 2.45 ,16,, 231,Financial assets at fair value through other comprehensive income,, IFRS 9.4.12A; IFRS 9.5.7.10-11 ,,, 241,Financial assets at amortised cost,, IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 ,,, 260,Financial liabilities measured at amortised cost,, IFRS 7.20(a)(v); IFRS 9.5.7.2 ,,, 270,Other,,,,, 280, Gains or (-) losses on financial assets and liabilities held for trading, net , BAD art 27.Vertical layout(6) , IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 ,16,, 285, Gains or (-) losses on trading financial assets and liabilities, net , BAD art 27.Vertical layout(6) ,,16,, 287, Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net ,, IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 ,,, 290, Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net ,, IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 ,16, 45,, 295, Gains or (-) losses on non-trading financial assets and liabilities, net , BAD art 27.Vertical layout(6) ,,16,, 300, Gains or (-) losses from hedge accounting, net , Accounting Directive art 8(1)(a), (6), (8) , Annex V.Part 2.47 ,16,, 310, Exchange differences [gain or (-) loss], net , BAD art 39 , IAS 21.28, 52 (a) ,,, 320, Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net , BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56 ,,,, 330, Gains or (-) losses on derecognition of non-financial assets, net , Annex V. Part 2.48 , IAS 1.34; Annex V. Part 2.48 ,45,, 340, Other operating income , BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 , Annex V.Part 2.314-316 ,45,, 350, (Other operating expenses) , BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 , Annex V.Part 2.314-316 ,45,, 355, TOTAL OPERATING INCOME, NET ,,,,, 360, (Administrative expenses) , BAD art 27.Vertical layout(8) ,,,, 370,(Staff expenses), BAD art 27.Vertical layout(8)(a) , IAS 19.7; IAS 1.102, IG 6 ,44,, 380,(Other administrative expenses), BAD art 27.Vertical layout(8)(b); ,,16,, 385, (Cash contributions to resolution funds and deposit guarantee schemes) , Annex V.Part 2.48i , Annex V.Part 2.48i ,,, 390, (Depreciation) ,, IAS 1.102, 104 ,,, 400,(Property, Plant and Equipment), BAD art 27.Vertical layout(9) , IAS 1.104; IAS 16.73(e)(vii) ,,, 410,(Investment Properties), BAD art 27.Vertical layout(9) , IAS 1.104; IAS 40.79(d)(iv) ,,, 415,(Goodwill), BAD art 27.Vertical layout(9) ,,,, 420,(Other intangible assets), BAD art 27.Vertical layout(9) , IAS 1.104; IAS 38.118(e)(vi) ,,, 425, Modification gains or (-) losses, net ,, IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 ,,, 426,Financial assets at fair value through other comprehensive income,, IFRS 7.35J ,,, 427,Financial assets at amortised cost,, IFRS 7.35J ,,, 430, (Provisions or (-) reversal of provisions) ,, IAS 37.59, 84; IAS 1.98(b)(f)(g) , 9 12 43 ,, 435,(payment commitments to resolution funds and deposit guarantee schemes), Annex V.Part 2.48i , Annex V.Part 2.48i ,,, 440,(Commitments and guarantees given), BAD art 27.Vertical layout(11)-(12) , IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 ,,, 450,(Other provisions),,,,, 455, (Increases or (-) decreases of the fund for general banking risks, net) , BAD art 38.2 ,,,, 460, (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) , BAD art 35-37, Annex V.Part 2.52, 53 , IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 ,12,, 481,(Financial assets at fair value through other comprehensive income),, IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 ,12,, 491,(Financial assets at amortised cost),, IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 ,12,, 510, (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) , BAD art 27.Vertical layout(13)-(14) , IAS 28.40-43 ,16,, 520, (Impairment or (-) reversal of impairment on non-financial assets) ,, IAS 36.126(a)(b) ,16,, 530,(Property, plant and equipment), BAD art 27.Vertical layout(9) , IAS 16.73(e)(v-vi) ,,, 540,(Investment properties), BAD art 27.Vertical layout(9) , IAS 40.79(d)(v) ,,, 550,(Goodwill), BAD art 27.Vertical layout(9) , IFRS 3.Appendix B67(d)(v); IAS 36.124 ,,, 560,(Other intangible assets), BAD art 27.Vertical layout(9) , IAS 38.118 (e)(iv)(v) ,,, 570,(Other),, IAS 36.126 (a)(b) ,,, 580, Negative goodwill recognised in profit or loss , Accounting Directive art 24(3)(f) , IFRS 3.Appendix B64(n)(i) ,,, 590, Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method , BAD art 27.Vertical layout(13)-(14) , Annex V.Part 2.54 ,,, 600, Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations ,, IFRS 5.37; Annex V.Part 2.55 ,,, 610, PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS ,, IAS 1.102, IG 6; IFRS 5.33 A ,,, 620, (Tax expense or (-) income related to profit or loss from continuing operations) , BAD art 27.Vertical layout(15) , IAS 1.82(d); IAS 12.77 ,,, 630, PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS , BAD art 27.Vertical layout(16) , IAS 1, IG 6 ,,, 632, Extraordinary profit or (-) loss after tax , BAD art 27.Vertical layout(21) ,,,, 633,Extraordinary profit or loss before tax, BAD art 27.Vertical layout(19) ,,,, 634,(Tax expense or (-) income related to extraordinary profit or loss), BAD art 27.Vertical layout(20) ,,,, 640, Profit or (-) loss after tax from discontinued operations ,, IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 ,,, 650,Profit or (-) loss before tax from discontinued operations,, IFRS 5.33(b)(i) ,,, 660,(Tax expense or (-) income related to discontinued operations),, IFRS 5.33 (b)(ii),(iv) ,,, 670, PROFIT OR (-) LOSS FOR THE YEAR , BAD art 27.Vertical layout(23) , IAS 1.81A(a) ,,, 680,Attributable to minority interest [non-controlling interests],, IAS 1.81B (b)(i) ,,, 690,Attributable to owners of the parent,, IAS 1.81B (b)(ii) ,,, 010, Profit or (-) loss for the year , IAS 1.7, IG6 ,, 020, Other comprehensive income , IAS 1.7, IG6 ,, 030, Items that will not be reclassified to profit or loss , IAS 1.82A(a)(i) ,, 040,Tangible assets, IAS 1.7, IG6; IAS 16.39-40 ,, 050,Intangible assets, IAS 1.7; IAS 38.85-86 ,, 060,Actuarial gains or (-) losses on defined benefit pension plans, IAS 1.7, IG6; IAS 19.120(c) ,, 070,Non-current assets and disposal groups held for sale, IFRS 5.38 ,, 080,Share of other recognised income and expense of entities accounted for using the equity method, IAS 1.IG6; IAS 28.10 ,, 081,Fair value changes of equity instruments measured at fair value through other comprehensive income, IAS 1.7(d) ,, 083,Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net, IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 ,, 084, Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] , IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 ,, 085, Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] , IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 ,, 086,Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk, IAS 1.7(f) ,, 090,Income tax relating to items that will not be reclassified, IAS 1.91(b); Annex V.Part 2.66 ,, 100, Items that may be reclassified to profit or loss , IAS 1.82A(a)(ii) ,, 110,Hedge of net investments in foreign operations [effective portion], IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 ,, 120, Valuation gains or (-) losses taken to equity , IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 ,, 130, Transferred to profit or loss , IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 ,, 140, Other reclassifications , Annex V.Part 2.65 ,, 150,Foreign currency translation, IAS 1.7, IG6; IAS 21.52(b) ,, 160, Translation gains or (-) losses taken to equity , IAS 21.32, 38-47 ,, 170, Transferred to profit or loss , IAS 1.7, 92-95; IAS 21.48-49 ,, 180, Other reclassifications , Annex V.Part 2.65 ,, 190,Cash flow hedges [effective portion], IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); ,, 200, Valuation gains or (-) losses taken to equity , IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a) ,, 210, Transferred to profit or loss , IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 ,, 220, Transferred to initial carrying amount of hedged items , IAS 1.IG6;IFRS 9.6.5.11(d)(i) ,, 230, Other reclassifications , Annex V.Part 2.65 ,, 231,Hedging instruments [not designated elements], IAS 1.7(g)(h);IFRS 9.6.5.15,. 6.5.16;IFRS 7.24E (b)(c); Annex V.Part 2.60 ,, 232, Valuation gains or (-) losses taken to equity , IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c) ,, 233, Transferred to profit or loss , IAS 1.7(g)(h);IFRS 9.6.5.15,. 6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 ,, 234, Other reclassifications , Annex V.Part 2.65 ,, 241,Debt instruments at fair value through other comprehensive income, IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 ,, 251, Valuation gains or (-) losses taken to equity , IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 ,, 261, Transferred to profit or loss , IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 ,, 270, Other reclassifications , IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 ,, 280,Non-current assets and disposal groups held for sale, IFRS 5.38 ,, 290, Valuation gains or (-) losses taken to equity , IFRS 5.38 ,, 300, Transferred to profit or loss , IAS 1.7, 92-95; IFRS 5.38 ,, 310, Other reclassifications , IFRS 5.IG Example 12 ,, 320,Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates, IAS 1.IG6; IAS 28.10 ,, 330,Income tax relating to items that may be reclassified to profit or (-) loss, IAS 1.91(b), IG6; Annex V.Part 2.66 ,, 340, Total comprehensive income for the year , IAS 1.7, 81A(a), IG6 ,, 350,Attributable to minority interest [Non-controlling interest], IAS 1.83(b)(i), IG6 ,, 360,Attributable to owners of the parent, IAS 1.83(b)(ii), IG6 ,, 005, Derivatives ,,,, 010, Equity instruments , ECB/2013/33 Annex 2.Part 2.4-5 , IAS 32.11, Annex V.Part 1.44(b) ,, 030,of which: credit institutions, Annex V.Part 1.42(c) , Annex V.Part 1.42(c) ,, 040,of which: other financial corporations, Annex V.Part 1.42(d) , Annex V.Part 1.42(d) ,, 050,of which: non-financial corporations, Annex V.Part 1.42(e) , Annex V.Part 1.42(e) ,, 060, Debt securities , Annex V.Part 1.31 , Annex V.Part 1.31, 44(b) ,, 070,Central banks, Annex V.Part 1.42(a) , Annex V.Part 1.42(a) ,, 080,General governments, Annex V.Part 1.42(b) , Annex V.Part 1.42(b) ,, 090,Credit institutions, Annex V.Part 1.42(c) , Annex V.Part 1.42(c) ,, 100,Other financial corporations, Annex V.Part 1.42(d) , Annex V.Part 1.42(d) ,, 110,Non-financial corporations, Annex V.Part 1.42(e) , Annex V.Part 1.42(e) ,, 120, Loans and advances , Annex V.Part 1.32 , Annex V.Part 1.32, 44(a) ,, 130,Central banks, Annex V.Part 1.42(a) , Annex V.Part 1.42(a) ,, 140,General governments, Annex V.Part 1.42(b) , Annex V.Part 1.42(b) ,, 150,Credit institutions, Annex V.Part 1.42(c) , Annex V.Part 1.42(c) ,, 160,Other financial corporations, Annex V.Part 1.42(d) , Annex V.Part 1.42(d) ,, 170,Non-financial corporations, Annex V.Part 1.42(e) , Annex V.Part 1.42(e) ,, 180,Households, Annex V.Part 1.42(f) , Annex V.Part 1.42(f) ,, 190, FINANCIAL ASSETS HELD FOR TRADING , Annex V.Part 1.15(a) , IFRS 9.Appendix A ,, 010, Equity instruments ,, IAS 32.11, Annex V.Part 1.44(b) ,,, 020,of which: credit institutions,, Annex V.Part 1.42(c) ,,, 030,of which: other financial corporations,, Annex V.Part 1.42(d) ,,, 040,of which: non-financial corporations,, Annex V.Part 1.42(e) ,,, 050, Debt securities ,, Annex V.Part 1.31, 44(b) ,,, 060,Central banks,, Annex V.Part 1.42(a) ,,, 070,General governments,, Annex V.Part 1.42(b) ,,, 080,Credit institutions,, Annex V.Part 1.42(c) ,,, 090,Other financial corporations,, Annex V.Part 1.42(d) ,,, 100,Non-financial corporations,, Annex V.Part 1.42(e) ,,, 110, Loans and advances ,, Annex V.Part 1.32, 44(a) ,,, 120,Central banks,, Annex V.Part 1.42(a) ,,, 130,General governments,, Annex V.Part 1.42(b) ,,, 140,Credit institutions,, Annex V.Part 1.42(c) ,,, 150,Other financial corporations,, Annex V.Part 1.42(d) ,,, 160,Non-financial corporations,, Annex V.Part 1.42(e) ,,, 170,Households,, Annex V.Part 1.42(f) ,,, 180, NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS ,, IFRS 7.8(a)(ii); IFRS 9.4.1.4 ,,, 010, Equity instruments , ECB/2013/33 Annex 2.Part 2.4-5 , IAS 32.11 ,,, 020,of which: at cost,, IAS 39.46(c) ,,, 030,of which: credit institutions, Annex V.Part 1.42(c) , Annex V.Part 1.38(c) ,,, 040,of which: other financial corporations, Annex V.Part 1.42(d) , Annex V.Part 1.38(d) ,,, 050,of which: non-financial corporations, Annex V.Part 1.42(e) , Annex V.Part 1.38(e) ,,, 060, Debt securities , Annex V.Part 1.31, 44(b) , Annex V.Part 1.31, 44(b) ,,, 070,Central banks, Annex V.Part 1.42(a) , Annex V.Part 1.42(a) ,,, 080,General governments, Annex V.Part 1.42(b) , Annex V.Part 1.42(b) ,,, 090,Credit institutions, Annex V.Part 1.42(c) , Annex V.Part 1.42(c) ,,, 100,Other financial corporations, Annex V.Part 1.42(d) , Annex V.Part 1.42(d) ,,, 110,Non-financial corporations, Annex V.Part 1.42(e) , Annex V.Part 1.42(e) ,,, 120, Loans and advances , Annex V.Part 1.32, 44(a) , Annex V.Part 1.32, 44(a) ,,, 130,Central banks, Annex V.Part 1.42(a) , Annex V.Part 1.42(a) ,,, 140,General governments, Annex V.Part 1.42(b) , Annex V.Part 1.42(b) ,,, 150,Credit institutions, Annex V.Part 1.42(c) , Annex V.Part 1.42(c) ,,, 160,Other financial corporations, Annex V.Part 1.42(d) , Annex V.Part 1.42(d) ,,, 170,Non-financial corporations, Annex V.Part 1.42(e) , Annex V.Part 1.42(e) ,,, 180,Households, Annex V.Part 1.42(f) , Annex V.Part 1.42(f) ,,, 190, FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS , Accounting Directive art 8(1)(a), (6) , IFRS 7.8(a)(i); IFRS 9.4.1.5 ,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, 010, Loans and advances , Annex V.Part 1.32 , Annex V.Part 1.32 ,, 020, Debt securities , Annex V.Part 1.31 , Annex V.Part 1.31 ,, 030, SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS , Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100 , Annex V.Part 2.78, 100 ,, 005, Derivatives , CRR Annex II; Annex V.Part 1.17, Part 2.68 ,, 010, Equity instruments , ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) ,, 020,of which: unquoted,,, 030,of which: credit institutions, Annex V.Part 1.42(c) ,, 040,of which: other financial corporations, Annex V.Part 1.42(d) ,, 050,of which: non-financial corporations, Annex V.Part 1.42(e) ,, 060, Debt securities , Annex V.Part 1.31, 44(b) ,, 070,Central banks, Annex V.Part 1.42(a) ,, 080,General governments, Annex V.Part 1.42(b) ,, 090,Credit institutions, Annex V.Part 1.42(c) ,, 100,Other financial corporations, Annex V.Part 1.42(d) ,, 110,Non-financial corporations, Annex V.Part 1.42(e) ,, 120, Loans and advances , Annex V.Part 1.32, 44(a) ,, 130,Central banks, Annex V.Part 1.42(a) ,, 140,General governments, Annex V.Part 1.42(b) ,, 150,Credit institutions, Annex V.Part 1.42(c) ,, 160,Other financial corporations, Annex V.Part 1.42(d) ,, 170,Non-financial corporations, Annex V.Part 1.42(e) ,, 180,Households, Annex V.Part 1.42(f) ,, 190, TRADING FINANCIAL ASSETS , BAD Article 32-33; Annex V.Part 1.17 ,, 010, Equity instruments , ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b) ,,, 020,of which: unquoted,,,, 030,of which: credit institutions, Annex V.Part 1.42(c) ,,, 040,of which: other financial corporations, Annex V.Part 1.42(d) ,,, 050,of which: non-financial corporations, Annex V.Part 1.42(e) ,,, 060, Debt securities , Annex V.Part 1.31, 44(b) ,,, 070,Central banks, Annex V.Part 1.42(a) ,,, 080,General governments, Annex V.Part 1.42(b) ,,, 090,Credit institutions, Annex V.Part 1.42(c) ,,, 100,Other financial corporations, Annex V.Part 1.42(d) ,,, 110,Non-financial corporations, Annex V.Part 1.42(e) ,,, 120, Loans and advances , Annex V.Part 1.32, 44(a) ,,, 130,Central banks, Annex V.Part 1.42(a) ,,, 140,General governments, Annex V.Part 1.42(b) ,,, 150,Credit institutions, Annex V.Part 1.42(c) ,,, 160,Other financial corporations, Annex V.Part 1.42(d) ,,, 170,Non-financial corporations, Annex V.Part 1.42(e) ,,, 180,Households, Annex V.Part 1.42(f) ,,, 190, NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS , BAD art 36(2) ,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,, ,,, ,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, 010, Loan commitments given , CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 ,,, 021,of which: non-performing, Annex V. Part 2.117 ,,, 030,Central banks, Annex V.Part 1.42(a) ,,, 040,General governments, Annex V.Part 1.42(b) ,,, 050,Credit institutions, Annex V.Part 1.42(c) ,,, 060,Other financial corporations, Annex V.Part 1.42(d) ,,, 070,Non-financial corporations, Annex V.Part 1.42(e) ,,, 080,Households, Annex V.Part 1.42(f) ,,, 090, Financial guarantees given , CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 ,,, 101,of which: non-performing, Annex V. Part 2.117 ,,, 110,Central banks, Annex V.Part 1.42(a) ,,, 120,General governments, Annex V.Part 1.42(b) ,,, 130,Credit institutions, Annex V.Part 1.42(c) ,,, 140,Other financial corporations, Annex V.Part 1.42(d) ,,, 150,Non-financial corporations, Annex V.Part 1.42(e) ,,, 160,Households, Annex V.Part 1.42(f) ,,, 170, Other Commitments given , CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 ,,, 181,of which: non-performing, Annex V. Part 2.117 ,,, 190,Central banks, Annex V.Part 1.42(a) ,,, 200,General governments, Annex V.Part 1.42(b) ,,, 210,Credit institutions, Annex V.Part 1.42(c) ,,, 220,Other financial corporations, Annex V.Part 1.42(d) ,,, 230,Non-financial corporations, Annex V.Part 1.42(e) ,,, 240,Households, Annex V.Part 1.42(f) ,,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,, 010, Non-derivative financial assets ,,, 020,of which: Trading financial assets, BAD Article 32-33; Annex V.Part 1.17 ,, 030,of which: Non-trading non-derivative financial assets measured at fair value through profit or loss, BAD art 36(2) ,, 040,of which: Non-trading non-derivative financial assets measured at fair value to equity, Accounting Directive art 8(1)(a), (8) ,, 050,of which: Other non-trading non-derivative financial assets, BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 ,, 060, Non-derivative financial liabilities ,,, 070,of which: Trading financial liabilities, Accounting Directive art 8(1)(a),(3),(6) ,, 080,of which: Non-trading non-derivative financial liabilities measured at a cost-based method, Accounting Directive art 8(3) ,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, ,,,,,,,,,,, 010, Derivatives -Trading , CRR Annex II; Annex V.Part 2.193 , IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193 ,,, 015,of which: interest income from derivatives in economic hedges, Annex V.Part 2.193 , Annex V.Part 2.193 ,,, 020, Debt securities , Annex V.Part 1.31, 44(b) , Annex V.Part 1.31, 44(b) ,,, 030,Central banks, Annex V.Part 1.42(a) , Annex V.Part 1.42(a) ,,, 040,General governments, Annex V.Part 1.42(b) , Annex V.Part 1.42(b) ,,, 050,Credit institutions, Annex V.Part 1.42(c) , Annex V.Part 1.42(c) ,,, 060,Other financial corporations, Annex V.Part 1.42(d) , Annex V.Part 1.42(d) ,,, 070,Non-financial corporations, Annex V.Part 1.42(e) , Annex V.Part 1.42(e) ,,, 080, Loans and advances , Annex V.Part 1.32, 44(a) , Annex V.Part 1.32, 44(a) ,,, 090,Central banks, Annex V.Part 1.42(a) , Annex V.Part 1.42(a) ,,, 100,General governments, Annex V.Part 1.42(b) , Annex V.Part 1.42(b) ,,, 110,Credit institutions, Annex V.Part 1.42(c) , Annex V.Part 1.42(c) ,,, 120,Other financial corporations, Annex V.Part 1.42(d) , Annex V.Part 1.42(d) ,,, 130,Non-financial corporations, Annex V.Part 1.42(e) , Annex V.Part 1.42(e) ,,, 140,Households, Annex V.Part 1.42(f) , Annex V.Part 1.42(f) ,,, 141,of which: lending for house purchase, Annex V.Part 2.88(b), 194i , Annex V.Part 2.88(b), 194i ,,, 142,of which: credit for consumption, Annex V.Part 2.88(a), 194i , Annex V.Part 2.88(a), 194i ,,, 150, Other assets , Annex V.Part 1.51 , Annex V.Part 2.5 ,,, 160, Deposits , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 170,Central banks, Annex V.Part 1.42(a) , Annex V.Part 1.42(a) ,,, 180,General governments, Annex V.Part 1.42(b) , Annex V.Part 1.42(b) ,,, 190,Credit institutions, Annex V.Part 1.42(c) , Annex V.Part 1.42(c) ,,, 200,Other financial corporations, Annex V.Part 1.42(d) , Annex V.Part 1.42(d) ,,, 210,Non-financial corporations, Annex V.Part 1.42(e) , Annex V.Part 1.42(e) ,,, 220,Households, Annex V.Part 1.42(f) , Annex V.Part 1.42(f) ,,, 230, Debt securities issued , Annex V.1.37 , Annex V.Part 1.37 ,,, 240, Other financial liabilities , Annex V.Part 1.32-34, Part 2.191 , Annex V.Part 1.32-34, Part 2.191 ,,, 250, Derivatives – Hedge accounting, interest rate risk , Annex V.Part 2.192 , Annex V.Part 2.192 ,,, 260, Other Liabilities , Annex V.Part 1.38-41 , Annex V.Part 1.38-41 ,,, 270, INTEREST , BAD art 27.Vertical layout(1), (2) , IAS 1.97 ,,, 280,of which: interest-income on credit impaired financial assets,, IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194 ,,, 290,of which: interest from leases, Annex V.Part 2.194ii , IFRS 16.38 (a), 49, Annex V.Part 2.194ii ,,, 010, Equity instruments , ECB/2013/33 Annex 2.Part 2.4-5 , Annex V.Part 1.28 ,, 020, Debt securities , Annex V.Part 1.31 , Annex V.Part 1.31 ,, 030, Loans and advances , Annex V.Part 1.32 , Annex V.Part 1.32 ,, 040, Deposits , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 050, Debt securities issued , Annex V.Part 1.37 , Annex V.Part 1.37 ,, 060, Other financial liabilities , Annex V.Part 1.38-41 , Annex V.Part 1.38-41 ,, 070, GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET , BAD art 27.Vertical layout(6); Annex V.Part 2.45 , Annex V.Part 2.45 ,, 010, Derivatives ,, IFRS 9.Appendix A, .BA.1, .BA.7(a) ,, 015,of which: Economic hedges with use of the fair value option,, IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199 ,, 020, Equity instruments ,, IAS 32.11 ,, 030, Debt securities ,, Annex V.Part 1.31 ,, 040, Loans and advances ,, Annex V.Part 1.32 ,, 050, Short positions ,, IFRS 9.BA.7(b) ,, 060, Deposits ,, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 070, Debt securities issued ,, Annex V.Part 1.37 ,, 080, Other financial liabilities ,, Annex V.Part 1.38-41 ,, 090, GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET ,, IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i) ,, 095,of which: gains and losses due to the reclassification of assets at amortised cost,, IFRS 9.5.6.2; annex V.Part 2.199 ,, 100, Derivatives , CRR Annex II ,,, 110, Equity instruments , ECB/2013/33 Annex 2.Part 2.4-5 ,,, 120, Debt securities , Annex V.Part 1.31 ,,, 130, Loans and advances , Annex V.Part 1.32 ,,, 140, Short positions ,,,, 150, Deposits , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 160, Debt securities issued , Annex V.Part 1.37 ,,, 170, Other financial liabilities , Annex V.Part 1.38-41 ,,, 180, GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET , BAD art 27.Vertical layout(6); Annex V.Part 1.17 ,,, 010, Interest rate instruments and related derivatives ,, Annex V.Part 2.200(a) ,, 020, Equity instruments and related derivatives ,, Annex V.Part 2.200(b) ,, 030, Foreign exchange trading and derivatives related with foreign exchange and gold ,, Annex V.Part 2.200(c) ,, 040, Credit risk instruments and related derivatives ,, Annex V.Part 2.200(d) ,, 050, Derivatives related with commodities ,, Annex V.Part 2.200(e) ,, 060, Other ,, Annex V.Part 2.200(f) ,, 070, GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET , BAD art 27.Vertical layout(6) , IFRS 7.20(a)(i) ,, 080, Interest rate instruments and related derivatives , Annex V.Part 2.200(a) ,,, 090, Equity instruments and related derivatives , Annex V.Part 2.200(b) ,,, 100, Foreign exchange trading and derivatives related with foreign exchange and gold , Annex V.Part 2.200(c) ,,, 110, Credit risk instruments and related derivatives , Annex V.Part 2.200(d) ,,, 120, Derivatives related with commodities , Annex V.Part 2.200(e) ,,, 130, Other , Annex V.Part 2.200(f) ,,, 140, GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET , BAD art 27.Vertical layout(6) ,,, 020, Equity instruments ,, IAS 32.11 ,, 030, Debt securities ,, Annex V.Part 1.31 ,, 040, Loans and advances ,, Annex V.Part 1.32 ,, 090, GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET ,, IFRS 7.20(a)(i) ,, 100,of which: gains and losses due to the reclassification of assets at amortised cost,, IFRS 9.6.5.2; Annex V.Part 2.202 ,, 010, Equity instruments , ECB/2013/33 Annex 2.Part 2.4-5 , IAS 32.11 ,,, 020, Debt securities , Annex V.Part 1.31 , Annex V.Part 1.31 ,,, 030, Loans and advances , Annex V.Part 1.32 , Annex V.Part 1.32 ,,, 040, Deposits , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 050, Debt securities issued , Annex V.Part 1.37 , Annex V.Part 1.37 ,,, 060, Other financial liabilities , Annex V.Part 1.38-41 , Annex V.Part 1.38-41 ,,, 070, GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET , BAD art 27.Vertical layout(6) , IFRS 7.20(a)(i) ,,, 071,of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net,, IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204 ,,, 072,of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net,, IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204 ,,, 080, Equity instruments , ECB/2013/33 Annex 2.Part 2.4-5 ,,,, 090, Debt securities , Annex V.Part 1.31 ,,,, 100, Loans and advances , Annex V.Part 1.32 ,,,, 110, Deposits , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,,, 120, Debt securities issued , Annex V.Part 1.37 ,,,, 130, Other financial liabilities , Annex V.Part 1.38-41 ,,,, 140, GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET , BAD art 27.Vertical layout(6) ,,,, 010, Fair value changes of the hedging instrument [including discontinuation] , Accounting Directive art 8(1)(a), (6), (8)(a) , IFRS 7.24A(c);IFRS 7.24C(b)(vi) ,, 020, Fair value changes of the hedged item attributable to the hedged risk , Accounting Directive art 8(1)(a), (6), (8)(a) , IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 ,, 030, Ineffectiveness in profit or loss from cash flow hedges , Accounting Directive art 8(1)(a), (6), (8)(a) , IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) ,, 040, Ineffectiveness in profit or loss from hedges of net investments in foreign operations , Accounting Directive art 8(1)(a) , IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) ,, 050, GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET , Accounting Directive art 8(1)(a), (6), (8)(a) ,,, 060, Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates , BAD art 27.Vertical layout(13)-(14) , IAS 28.40-43 ,,,, 070,Subsidiaries,, IFRS 10 Appendix A ,,,, 080,Joint ventures,, IAS 28.3 ,,,, 090,Associates,, IAS 28.3 ,,,, 100, Impairment or (-) reversal of impairment on non-financial assets ,, IAS 36.126(a),(b) ,,,, 110,Property, plant and equipment, BAD art 27.Vertical layout(9) , IAS 16.73(e)(v-vi) ,,,, 120,Investment properties, BAD art 27.Vertical layout(9) , IAS 40.79(d)(v) ,,,, 130,Goodwill, BAD art 27.Vertical layout(9) , IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) ,,,, 140,Other intangible assets, BAD art 27.Vertical layout(9) , IAS 38.118(e)(iv)(v) ,,,, 145,Other,, IAS 36.126(a),(b) ,,,, 150, TOTAL ,,,,,, 0010, Information Technology expenses , Annex V.Part 2.208i , Annex V.Part 2.208i ,, 0020,IT outsourcing, Annex V.Part 2.208i-208ii , Annex V.Part 2.208i-208ii ,, 0030,IT expenses other than IT outsourcing expenses, Annex V.Part 2.208i , Annex V.Part 2.208i ,, 0040, Taxes and duties (other) , Annex V.Part 2.208iii , Annex V.Part 2.208iii ,, 0050, Consulting and professional services , Annex V.Part 2.208iv , Annex V.Part 2.208iv ,, 0060, Advertising, marketing and communication , Annex V.Part 2.208v , Annex V.Part 2.208v ,, 0070, Expenses related to credit risk , Annex V.Part 2.208vi , Annex V.Part 2.208vi ,, 0080, Litigation expenses not covered by provisions , Annex V.Part 2.208vii , Annex V.Part 2.208vii ,, 0090, Real estate expenses , Annex V.Part 2.208viii , Annex V.Part 2.208viii ,, 0100, Leasing expenses , Annex V.Part 2.208ix , Annex V.Part 2.208ix ,, 0110, Other admininstrative expenses – Rest , Annex V.Part 2.208x , Annex V.Part 2.208x ,, 0120, OTHER ADMINISTRATIVE EXPENSES ,,,, 010, Cash, cash balances at central banks and other demand deposits , BAD art 4.Assets(1) , IAS 1.54 (i) ,, 020,Cash on hand, Annex V.Part 2.1 , Annex V.Part 2.1 ,, 030,Cash balances at central banks, BAD art 13(2); Annex V.Part 2.2 , Annex V.Part 2.2 ,, 040,Other demand deposits, Annex V.Part 2.3 , Annex V.Part 2.3 ,, 050, Financial assets held for trading , Accounting Directive art 8(1)(a), (5); IAS 39.9 , IFRS 7.8(a)(ii);IFRS 9.Appendix A ,, 060,Derivatives, CRR Annex II , IFRS 9.Appendix A ,, 070,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 , IAS 32.11 ,, 080,Debt securities, Annex V.Part 1.24, 26 , Annex V.Part 1.31 ,, 090,Loans and advances, Annex V.Part 1.24, 27 , Annex V.Part 1.32 ,, 091, Trading financial assets , BAD Article 32-33; Annex V.Part 1.17 ,,, 092,Derivatives, CRR Annex II; Annex V.Part 1.17 ,,, 093,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,, 094,Debt securities, Annex V.Part 1.31 ,,, 095,Loans and advances, Annex V.Part 1.32 ,,, 096, Non-trading financial assets mandatorily at fair value through profit or loss ,, IFRS 9.4.1.4 ,, 097,Equity instruments,, IAS 32.11 ,, 098,Debt securities,, Annex V.Part 1.31 ,, 099,Loans and advances,, Annex V.Part 1.32 ,, 100, Financial assets designated at fair value through profit or loss , Accounting Directive art 8(1)(a), (6) , IFRS 7.8(a)(i); IFRS 9.4.1.5 ,, 110,Equity instruments,, IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 ,, 120,Debt securities, Annex V.Part 1.31 , Annex V.Part 1.31 ,, 130,Loans and advances, Annex V.Part 1.32 , Annex V.Part 1.32 ,, 141, Financial assets at fair value through other comprehensive income ,, IFRS 7.8(h); IFRS 9.4.1.2A ,, 142,Equity instruments,, IAS 32.11 ,, 143,Debt securities,, Annex V.Part 1.31 ,, 144,Loans and advances,, Annex V.Part 1.32 ,, 171, Non-trading non-derivative financial assets measured at fair value through profit or loss , BAD art 36(2) ,,, 172,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,, 173,Debt securities, Annex V.Part 1.31 ,,, 174,Loans and advances, Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 ,,, 175, Non-trading non-derivative financial assets measured at fair value to equity , Accounting Directive art 8(1)(a), (8) ,,, 176,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,, 177,Debt securities, Annex V.Part 1.31 ,,, 178,Loans and advances, Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 ,,, 181, Financial assets at amortised cost ,, IFRS 7.8(f); IFRS 9.4.1.2 ,, 182,Debt securities,, Annex V.Part 1.31 ,, 183,Loans and advances,, Annex V.Part 1.32 ,, 231, Non-trading non-derivative financial assets measured at a cost-based method , BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 ,,, 380,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,, 232,Debt securities, Annex V.Part 1.31 ,,, 233,Loans and advances, Annex V.Part 1.32 ,,, 234, Other non-trading non-derivative financial assets , BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 ,,, 235,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,, 236,Debt securities, Annex V.Part 1.31 ,,, 237,Loans and advances, Annex V.Part 1.32 ,,, 240, Derivatives – Hedge accounting , Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 , IFRS 9.6.2.1; Annex V.Part 1.22 ,, 250, Fair value changes of the hedged items in portfolio hedge of interest rate risk , Accounting Directive art 8(5), (6); IAS 39.89A (a) , IAS 39.89A(a); IFRS 9.6.5.8 ,, 260, Investments in subsidaries, joint ventures and associates , BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210 , IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210 ,, 270, Assets under reinsurance and insurance contracts , Annex V.Part 2.211 , IFRS 4.IG20.(b)-(c); Annex V.Part 2.211 ,, 280, Tangible assets , BAD art 4.Assets(10) ,,, 290, Intangible assets , BAD art 4.Assets(9); CRR art 4(1)(115) , IAS 1.54(c); CRR art 4(1)(115) ,, 300,Goodwill, BAD art 4.Assets(9); CRR art 4(1)(113) , IFRS 3.B67(d); CRR art 4(1)(113) ,, 310,Other intangible assets, BAD art 4.Assets(9) , IAS 38.8,118 ,, 320, Tax assets ,, IAS 1.54(n-o) ,, 330,Current tax assets,, IAS 1.54(n); IAS 12.5 ,, 340,Deferred tax assets, Accounting Directive art 17(1)(f); CRR art 4(1)(106) , IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) ,, 350, Other assets , Annex V.Part 2.5, 6 , Annex V.Part 2.5 ,, 360, Non-current assets and disposal groups classified as held for sale ,, IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 ,, 365, (-) Haircuts for trading assets valued at fair value , Annex V Part 1.29 ,,, 370, TOTAL ASSETS , BAD art 4 Assets , IAS 1.9(a), IG 6 ,, 010, Loan commitments given , CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113 , CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 ,, 020, Financial guarantees given , CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114 , IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 ,, 030, Other Commitments given , CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115 , CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 ,, 040, OFF-BALANCE SHEET EXPOSURES ,,,, 010, Financial liabilities held for trading ,, IFRS 7.8 (e) (ii); IFRS 9.BA.6 ,, 020,Derivatives,, IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) ,, 030,Short positions,, IFRS 9.BA7(b) ,, 040,Deposits,, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 050,Debt securities issued,, Annex V.Part 1.37 ,, 060,Other financial liabilities,, Annex V.Part 1.38-41 ,, 061, Trading financial liabilities , Accounting Directive art 8(1)(a),(3),(6) ,,, 062,Derivatives, CRR Annex II; Annex V.Part 1.25, 27 ,,, 063,Short positions,,,, 064,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 065,Debt securities issued, Annex V.Part 1.37 ,,, 066,Other financial liabilities, Annex V.Part 1.38-41 ,,, 070, Financial liabilities designated at fair value through profit or loss , Accounting Directive art 8(1)(a), (6); IAS 39.9 , IFRS 7.8 (e)(i); IFRS 9.4.2.2 ,, 080,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 090,Debt securities issued, Annex V.Part 1.37 , Annex V.Part 1.37 ,, 100,Other financial liabilities, Annex V.Part 1.38-41 , Annex V.Part 1.38-41 ,, 110, Financial liabilities measured at amortised cost , Accounting Directive art 8(3), (6); IAS 39.47 , IFRS 7.8(g); IFRS 9.4.2.1 ,, 120,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,, 130,Debt securities issued, Annex V.Part 1.31 , Annex V.Part 1.37 ,, 140,Other financial liabilities, Annex V.Part 1.32-34 , Annex V.Part 1.38-41 ,, 141, Non-trading non-derivative financial liabilities measured at a cost-based method , Accounting Directive art 8(3) ,,, 142,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 143,Debt securities issued, Annex V.Part 1.37 ,,, 144,Other financial liabilities, Annex V.Part 1.38-41 ,,, 150, Derivatives – Hedge accounting , Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 , IFRS 9.6.2.1; Annex V.Part 1.26 ,, 160, Fair value changes of the hedged items in portfolio hedge of interest rate risk , Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) , IAS 39.89A(b), IFRS 9.6.5.8 ,, 170, Liabilities under insurance and reinsurance contracts , Annex V.Part 2.212 , IFRS 4.IG20(a); Annex V.Part 2.212 ,, 180, Provisions , BAD art 4.Liabilities(6) , IAS 37.10; IAS 1.54(l) ,, 190, Tax liabilities ,, IAS 1.54(n-o) ,, 200,Current tax liabilities,, IAS 1.54(n); IAS 12.5 ,, 210,Deferred tax liabilities, Accounting Directive art 17(1)(f); CRR art 4(1)(108) , IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) ,, 220, Share capital repayable on demand ,, IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 ,, 230, Other liabilities , Annex V.Part 2.13 , Annex V.Part 2.13 ,, 240, Liabilities included in disposal groups classified as held for sale ,, IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 ,, 245, Haircuts for trading liabilities valued at fair value , Annex V Part 1.29 ,,, 250, LIABILITIES ,, IAS 1.9(b);IG 6 ,, 260, Capital , BAD art 4.Liabilities(9), BAD art 22 , IAS 1.54(r), BAD art 22 ,, 270, Share premium , BAD art 4.Liabilities(10); CRR art 4(124) , IAS 1.78(e); CRR art 4(1)(124) ,, 280, Equity instruments issued other than capital , Annex V.Part 2.18-19 , Annex V.Part 2.18-19 ,, 290, Other equity , Annex V.Part 2.20 , IFRS 2.10; Annex V.Part 2.20 ,, 300, Accumulated other comprehensive income , CRR art 4(1)(100) , CRR art 4(1)(100) ,, 310, Retained earnings , CRR art 4(1)(123) , CRR art 4(1)(123) ,, 320, Revaluation reserves , BAD art 4.Liabilities(12) , IFRS 1.33, D5-D8 ,, 325, Fair value reserves , Accounting Directive art 8(1)(a) ,,, 330, Other reserves , BAD art 4.Liabilities (11)-(13) , IAS 1.54; IAS 1.78 (e) ,, 335, First consolidation differences , Accounting Directive art 24(3)(c) ,,, 340, (-) Treasury shares , Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20 , IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28 ,, 350, Profit or loss attributable to owners of the parent , BAD art 4.Liabilities(14) , IFRS 10.B94 ,, 360, (-) Interim dividends , CRR Article 26 (2) , IAS 32.35 ,, 370, Minority interests [Non-controlling interests] , Accounting Directive art 24(4) , IAS 1.54(q); IFRS 10.22, .B94 ,, 380, TOTAL EQUITY ,, IAS 1.9(c), IG 6 ,, 390, TOTAL EQUITY AND TOTAL LIABILITIES , BAD art 4.Liabilities , IAS 1.IG6 ,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 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,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,, 010, Cash, cash balances at central banks and other demand deposits , BAD art 4.Assets(1) , IAS 1.54 (i) ,,, 020,Cash on hand, Annex V.Part 2.1 , Annex V.Part 2.1 ,,, 030,Cash balances at central banks, BAD art 13(2); Annex V.Part 2.2 , Annex V.Part 2.2 ,,, 040,Other demand deposits, Annex V.Part 2.3 , Annex V.Part 2.3 ,,, 050, Financial assets held for trading , Accounting Directive art 8(1)(a), (5); IAS 39.9 , IFRS 9. Appendix A ,,, 060,Derivatives, CRR Annex II , IFRS 9. Appendix A ,,, 070,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 , IAS 32.11 ,,, 080,Debt securities, Annex V.Part 1.24, 26 , Annex V.Part 1.31 ,,, 090,Loans and advances, Annex V.Part 1.24, 27 , Annex V.Part 1.32 ,,, 091, Trading financial assets , BAD Article 32-33; Annex V.Part 1.17 ,,,, 092,Derivatives, CRR Annex II; Annex V.Part 1.17, 27 ,,,, 093,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,,, 094,Debt securities, Annex V.Part 1.31 ,,,, 095,Loans and advances, Annex V.Part 1.32 ,,,, 096, Non-trading financial assets mandatorily at fair value through profit or loss ,, IFRS 7.8(a)(ii); IFRS 9.4.1.4 ,,, 097,Equity instruments,, IAS 32.11 ,,, 098,Debt securities,, Annex V.Part 1.31 ,,, 099,Loans and advances,, Annex V.Part 1.32 ,,, 100, Financial assets designated at fair value through profit or loss , Accounting Directive art 8(1)(a), (6) , IFRS 7.8(a)(i); IFRS 9.4.1.5 ,,, 110,Equity instruments,, IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 ,,, 120,Debt securities, Annex V.Part 1.31 , Annex V.Part 1.31 ,,, 130,Loans and advances, Annex V.Part 1.32 , Annex V.Part 1.32 ,,, 141, Financial assets at fair value through other comprehensive income ,, IFRS 7.8(h); IFRS 9.4.1.2A ,,, 142,Equity instruments,, IAS 32.11 ,,, 143,Debt securities,, Annex V.Part 1.31 ,,, 144,Loans and advances,, Annex V.Part 1.32 ,,, 171, Non-trading non-derivative financial assets measured at fair value through profit or loss , BAD art 36(2) ,,,, 172,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,,, 173,Debt securities, Annex V.Part 1.31 ,,,, 174,Loans and advances, Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 ,,,, 175, Non-trading non-derivative financial assets measured at fair value to equity , Accounting Directive art 8(1)(a), (8) ,,,, 176,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,,, 177,Debt securities, Annex V.Part 1.31 ,,,, 178,Loans and advances, Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 ,,,, 181, Financial assets at amortised cost ,, IFRS 7.8(f); IFRS 9.4.1.2 ,,, 182,Debt securities,, Annex V.Part 1.31 ,,, 183,Loans and advances,, Annex V.Part 1.32 ,,, 231, Non-trading non-derivative financial assets measured at a cost-based method , BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 ,,,, 330,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,,, 232,Debt securities, Annex V.Part 1.31 ,,,, 233,Loans and advances, Annex V.Part 1.32 ,,,, 234, Other non-trading non-derivative financial assets , BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 ,,,, 235,Equity instruments, ECB/2013/33 Annex 2.Part 2.4-5 ,,,, 236,Debt securities, Annex V.Part 1.31 ,,,, 237,Loans and advances, Annex V.Part 1.32 ,,,, 240, Derivatives – Hedge accounting , Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 , IFRS 9.6.2.1; Annex V.Part 1.22 ,,, 250, Fair value changes of the hedged items in portfolio hedge of interest rate risk , Accounting Directive art 8(5), (6); IAS 39.89A (a) , IAS 39.89A(a); IFRS 9.6.5.8 ,,, 260, Tangible assets , BAD art 4.Assets(10) ,,,, 270, Intangible assets , BAD art 4.Assets(9); CRR art 4(1)(115) , IAS 1.54(c); CRR art 4(1)(115) ,,, 280, Investments in subsidaries, joint ventures and associates , BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4 , IAS 1.54(e); Annex V.Part 1.21, Part 2.4 ,,, 290, Tax assets ,, IAS 1.54(n-o) ,,, 300, Other assets , Annex V.Part 2.5, 6 , Annex V.Part 2.5 ,,, 310, Non-current assets and disposal groups classified as held for sale ,, IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 ,,, 315, (-) Haircuts for trading assets valued at fair value , Annex V Part 1.29 ,,,, 320, ASSETS , BAD art 4 Assets , IAS 1.9(a), IG 6 ,,, 010, Financial liabilities held for trading ,, IFRS 7.8 (e) (ii); IFRS 9.BA.6 ,,, 020,Derivatives,, IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) ,,, 030,Short positions,, IFRS 9.BA7(b) ,,, 040,Deposits,, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 050,Debt securities issued,, Annex V.Part 1.37 ,,, 060,Other financial liabilities,, Annex V.Part 1.38-41 ,,, 061, Trading financial liabilities , Accounting Directive art 8(1)(a),(3),(6) ,,,, 062,Derivatives, CRR Annex II; Annex V.Part 1.25 ,,,, 063,Short positions,,,,, 064,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,,, 065,Debt securities issued, Annex V.Part 1.37 ,,,, 066,Other financial liabilities, Annex V.Part 1.38-41 ,,,, 070, Financial liabilities designated at fair value through profit or loss , Accounting Directive art 8(1)(a), (6); IAS 39.9 , IFRS 7.8 (e)(i); IFRS 9.4.2.2 ,,, 080,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 090,Debt securities issued, Annex V.Part 1.37 , Annex V.Part 1.37 ,,, 100,Other financial liabilities, Annex V.Part 1.38-41 , Annex V.Part 1.38-41 ,,, 110, Financial liabilities measured at amortised cost , Accounting Directive art 8(3), (6); IAS 39.47 , IFRS 7.8(g); IFRS 9.4.2.1 ,,, 120,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 , ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,, 130,Debt securities issued, Annex V.Part 1.31 , Annex V.Part 1.37 ,,, 140,Other financial liabilities, Annex V.Part 1.32-34 , Annex V.Part 1.38-41 ,,, 141, Non-trading non-derivative financial liabilities measured at a cost-based method , Accounting Directive art 8(3) ,,,, 142,Deposits, ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 ,,,, 143,Debt securities issued, Annex V.Part 1.37 ,,,, 144,Other financial liabilities, Annex V.Part 1.38-41 ,,,, 150, Derivatives – Hedge accounting , Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 , IFRS 9.6.2.1; Annex V.Part 1.26 ,,, 160, Fair value changes of the hedged items in portfolio hedge of interest rate risk , Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) , IAS 39.89A(b), IFRS 9.6.5.8 ,,, 170, Provisions , BAD art 4.Liabilities(6) , IAS 37.10; IAS 1.54(l) ,,, 180, Tax liabilities ,, IAS 1.54(n-o) ,,, 190, Share capital repayable on demand ,, IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 ,,, 200, Other liabilities , Annex V.Part 2.13 , Annex V.Part 2.13 ,,, 210, Liabilities included in disposal groups classified as held for sale ,, IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 ,,, 215, Haircuts for trading liabilities valued at fair value , Annex V Part 1.29 ,,,, 220, LIABILITIES ,, IAS 1.9(b);IG 6 ,,, 010, Interest income , BAD art 27.Vertical layout(1); Annex V.Part 2.31 , IAS 1.97; Annex V.Part 2.31 ,,, 020, (Interest expenses) , BAD art 27.Vertical layout(2); Annex V.Part 2.31 , IAS 1.97; Annex V.Part 2.31 ,,, 030, (Expenses on share capital repayable on demand) ,, IFRIC 2.11 ,,, 040, Dividend income , BAD art 27.Vertical layout(3); Annex V.Part 2.40 , Annex V.Part 2.40 ,,, 050, Fee and commission income , BAD art 27.Vertical layout(4) , IFRS 7.20(c) ,,, 060, (Fee and commission expenses) , BAD art 27.Vertical layout(5) , IFRS 7.20(c) ,,, 070, Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net , BAD art 27.Vertical layout(6) , Annex V.Part 2.45 ,,, 080, Gains or (-) losses on financial assets and liabilities held for trading, net , BAD art 27.Vertical layout(6) , IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 ,,, 083, Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss ,, IFRS 9.5.7.1 ,,, 085, Gains or (-) losses on trading financial assets and liabilities, net , BAD art 27.Vertical layout(6) ,,,, 090, Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net ,, IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 ,,, 095, Gains or (-) losses on non-trading financial assets and liabilities, net , BAD art 27.Vertical layout(6) ,,,, 100, Gains or (-) losses from hedge accounting, net , Accounting Directive art 8(1)(a), (6), (8) , Annex V.Part 2.47-48 ,,, 110, Exchange differences [gain or (-) loss], net , BAD art 39 , IAS 21.28, 52 (a) ,,, 120, Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net , BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56 ,,,, 130, Gains or (-) losses on derecognition of non financial assets, net ,, IAS 1.34 ,,, 140, Other operating income , BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 , Annex V.Part 2.314-316 ,,, 150, (Other operating expenses) , BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 , Annex V.Part 2.314-316 ,,, 155, TOTAL OPERATING INCOME, NET ,,,,, 160, (Administrative expenses) , BAD art 27.Vertical layout(8) ,,,, 170, (Depreciation) ,, IAS 1.102, 104 ,,, 171, Modification gains or (-) losses, net ,, IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 ,,, 175, (Increases or (-) decreases of the fund for general banking risks, net) , BAD art 38.2 ,,,, 180, (Provisions or (-) reversal of provisions) ,, IAS 37.59, 84; IAS 1.98(b)(f)(g) ,,, 190, (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) , BAD art 35-37, Annex V.Part 2.52, 53 , IFRS 7.20(a)(viii); Annex V Part 2.51, 53 ,,, 200, (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) , BAD art 27.Vertical layout(13)-(14) , IAS 28.40-43 ,,, 210, (Impairment or (-) reversal of impairment on non-financial assets) ,, IAS 36.126(a)(b) ,,, 220, Negative goodwill recognised in profit or loss , Accounting Directive art 24(3)(f) , IFRS 3.Appendix B64(n)(i) ,,, 230, Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates , BAD art 27.Vertical layout(13)-(14) , Annex V.Part 2.54 ,,, 240, Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations ,, IFRS 5.37; Annex V.Part 2.55 ,,, 250, PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS ,, IAS 1.102, IG 6; IFRS 5.33 A ,,, 260, (Tax expense or (-) income related to profit or loss from continuing operations) , BAD art 27.Vertical layout(15) , IAS 1.82(d); IAS 12.77 ,,, 270, PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS , BAD art 27.Vertical layout(16) , IAS 1, IG 6 ,,, 275, Extraordinary profit or (-) loss after tax , BAD art 27.Vertical layout(21) ,,,, 280, Profit or (-) loss after tax from discontinued operations ,, IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 ,,, 290, PROFIT OR (-) LOSS FOR THE YEAR , BAD art 27.Vertical layout(23) , IAS 1.81A(a) ,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,, ,,,,, ,,,,, , , , , , , , , , , , , , ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, 010, Property plant and equipment ,, IAS 16.6; IAS 1.54(a) ,, 020,Revaluation model,, IAS 17.49; IAS 16.31, 73(a)(d) ,, 030,Cost model,, IAS 17.49; IAS 16.30, 73(a)(d) ,, 040, Investment property ,, IAS 40.IN5; IAS 1.54(b) ,, 050,Fair value model,, IAS 17.49; IAS 40.33-55, 76 ,, 060,Cost model,, IAS 17.49; IAS 40.56,79(c) ,, 070, Other intangible assets , BAD art 4.Assets(9) , IAS 38.8, 118 ,, 080,Revaluation model,, IAS 17.49; IAS 38.75-87, 124(a)(ii) ,, 090,Cost model,, IAS 17.49; IAS 38.74 ,, 010, Fee and commission income ,, Annex V.Part 2.281-284 ,, 020,Securities,,,, 030, Issuances , Annex V.Part 2.284(a) , Annex V.Part 2.284(a) ,, 040, Transfer orders , Annex V.Part 2.284(b) , Annex V.Part 2.284(b) ,, 050, Other fee and commission income in relation to securities , Annex V.Part 2.284(c) , Annex V.Part 2.284(c) ,, 051,Corporate Finance,,,, 052, M&A advisory , Annex V.Part 2.284 (e) , Annex V.Part 2.284 (e) ,, 053, Treasury services , Annex V.Part 2.284(f) , Annex V.Part 2.284(f) ,, 054, Other fee and commission income in relation to corporate finance activities , Annex V.Part 2.284(g) , Annex V.Part 2.284(g) ,, 055,Fee based advice, Annex V.Part 2.284(h) , Annex V.Part 2.284(h) ,, 060,Clearing and settlement, Annex V.Part 2.284(i) , Annex V.Part 2.284(i) ,, 070,Asset management, Annex V.Part 2.284(j); 285(a) , Annex V.Part 2.284(j); 285(a) ,, 080,Custody [by type of customer], Annex V.Part 2.284(j); 285(b) , Annex V.Part 2.284(j); 285(b) ,, 090, Collective investment ,,,, 100, Other fee and commission income in relation to custody services ,,,, 110,Central administrative services for collective investment, Annex V.Part 2.284(j); 285(c) , Annex V.Part 2.284(j); 285(c) ,, 120,Fiduciary transactions, Annex V.Part 2.284(j); 285(d) , Annex V.Part 2.284(j); 285(d) ,, 131,Payment services, Annex V.Part 2.284(k), 285(e) , Annex V.Part 2.284(k), 285(e) ,, 132, Current accounts , Annex V.Part 2.284(k), 285(e) , Annex V.Part 2.284(k), 285(e) ,, 133, Credit cards , Annex V.Part 2.284(k), 285(e) , Annex V.Part 2.284(k), 285(e) ,, 134, Debit cards and other card payments , Annex V.Part 2.284(k), 285(e) , Annex V.Part 2.284(k), 285(e) ,, 135, Transfers and other payment orders , Annex V.Part 2.284(k), 285(e) , Annex V.Part 2.284(k), 285(e) ,, 136, Other fee and commission income in relation to payment services , Annex V.Part 2.284(k), 285(e) , Annex V.Part 2.284(k), 285(e) ,, 140,Customer resources distributed but not managed [by type of product], Annex V.Part 2.284 (l); 285(f) , Annex V.Part 2.284 (l); 285(f) ,, 150, Collective investment ,,,, 160, Insurance products ,,,, 170, Other fee and commission income in relation to customer resources distributed but not managed ,,,, 180,Structured Finance, Annex V.Part 2.284(n) , Annex V.Part 2.284(n) ,, 190,Loan servicing activities, Annex V.Part 2.284(o) , Annex V.Part 2.284(o) ,, 200,Loan commitments given, Annex V.Part 2.284(p) , IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) ,, 210,Financial guarantees given, Annex V.Part 2.284(p) , IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(p) ,, 211,Loans granted, Annex V.Part 2.284(r) , Annex V.Part 2.284(r) ,, 213,Foreign exchange, Annex V.Part 2.284(s) , Annex V.Part 2.284(s) ,, 214,Commodities, Annex V.Part 2.284(t) , Annex V.Part 2.284(t) ,, 220,Other fee and commission income, Annex V.Part 2.284(u) , Annex V.Part 2.284(u) ,, 230, (Fee and commission expenses) ,, Annex V.Part 2.281-284 ,, 235,(Securities), Annex V.Part 2.284(d) , Annex V.Part 2.284(d) ,, 240,(Clearing and settlement), Annex V.Part 2.284(i) , Annex V.Part 2.284(i) ,, 245,(Asset management), Annex V.Part 2.284(j); 285(a) , Annex V.Part 2.284(j); 285(a) ,, 250,(Custody), Annex V.Part 2.284(j); 285 (b) , Annex V.Part 2.284(j); 285 (b) ,, 255,(Payment services), Annex V.Part 2.284(k), 285(e) , Annex V.Part 2.284(k), 285(e) ,, 256, (of which: Credit, Debit and other Cards) ,,,, 260,(Loan servicing activities), Annex V.Part 2.284(o) , Annex V.Part 2.284(o) ,, 270,(Loan commitments received), Annex V.Part 2.284(q) , Annex V.Part 2.284(q) ,, 280,(Financial guarantees received), Annex V.Part 2.284(q) , Annex V.Part 2.284(q) ,, 281,(Externally provided distribution of products), Annex V.Part 2.284(m) , Annex V.Part 2.284(m) ,, 282,(Foreign exchange), Annex V.Part 2.284(s) , Annex V.Part 2.284(s) ,, 290,(Other fee and commission expenses), Annex V.Part 2.284(u) , Annex V.Part 2.284(u) ,, 010, Asset management [by type of customer] , Annex V.Part 2.285(a) , Annex V.Part 2.285(a) ,, 020,Collective investment,,,, 030,Pension funds,,,, 040,Customer portfolios managed on a discretionary basis,,,, 050,Other investment vehicles,,,, 060, Custody assets [by type of customer] , Annex V.Part 2.285(b) , Annex V.Part 2.285(b) ,, 070,Collective investment,,,, 080,Other,,,, 090,Of which: entrusted to other entities,,,, 100, Central administrative services for collective investment , Annex V.Part 2.285(c) , Annex V.Part 2.285(c) ,, 110, Fiduciary transactions , Annex V.Part 2.285(d) , Annex V.Part 2.285(d) ,, 120, Payment services , Annex V.Part 2.285(e) , Annex V.Part 2.285(e) ,, 130, Customer resources distributed but not managed [by type of product] , Annex V.Part 2.285(f) , Annex V.Part 2.285(f) ,, 140,Collective investment,,,, 150,Insurance products,,,, 160,Other,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, 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,,,,,,, ,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,, ,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,,,, ,,,,,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,, ,,, Nominal amount , ,,, ,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,,,,,,,,,,,,,,,,, ,,,,,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, 010, Fair value of defined benefit plan assets , IAS 19.140(a)(i), 142 ,, 020,Of which: Financial instruments issued by the institution, IAS 19.143 ,, 030,Equity instruments, IAS 19.142(b) ,, 040,Debt instruments, IAS 19.142(c) ,, 050,Real estate, IAS 19.142(d) ,, 060,Other defined benefit plan assets,,, 070, Present value of defined benefit obligations , IAS 19.140(a)(ii) ,, 080, Effect of the asset ceiling , IAS 19.140(a)(iii) ,, 090, Net defined benefit assets [Carrying amount] , IAS 19.63; Annex V.Part 2.308 ,, 100, Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] , IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 ,, 110, Fair value of any right to reimbursement recognised as an asset , IAS 19.140(b) ,, 010, Opening balance [present value] , IAS 19.140(a)(ii) ,, 020,Current service cost, IAS 19.141(a) ,, 030,Interest cost, IAS 19.141(b) ,, 040,Contributions paid, IAS 19.141(f) ,, 050,Actuarial (-) gains or losses from changes in demographic assumptions, IAS 19.141(c)(ii) ,, 060,Actuarial (-) gains or losses from changes in financial assumptions, IAS 19.141(c)(iii) ,, 070,Foreign currency exchange increase or (-) decrease, IAS 19.141(e) ,, 080,Benefits paid, IAS 19.141(g) ,, 090,Past service cost, including gains and losses arising from settlements, IAS 19.141(d) ,, 100,Increase or (-) decrease through business combinations and disposals, IAS 19.141(h) ,, 110,Other increases or (-) decreases,,, 120, Closing balance [present value] , IAS 19.140(a)(ii); Annex V.Part 2.310 ,, 010, Pension and similar expenses , Annex V.Part 2.311(a) , Annex V.Part 2.311(a) ,, 020, Share based payments , Annex V.Part 2.311(b) , IFRS 2.44; Annex V.Part 2.311(b) ,, 030, Wages and salaries , Annex V.Part 2.311(c) , Annex V.Part 2.311(c) ,, 040, Social security contributions , Annex V.Part 2.311(d) , Annex V.Part 2.311(d) ,, 050, Severance payments , Annex V.Part 2.311(e) , IAS 19.8, Annex V.Part 2.311(e) ,, 060, Other types of staff expenses , Annex V.Part 2.311(f) , Annex V.Part 2.311(f) ,, 070, STAFF EXPENSES ,,,, ,,,, ,,,, ,,,, ,,,, ,,,, 010, Financial assets designated at fair value through profit or loss ,, IFRS 7.20(a)(i); IFRS 9.4.1.5 ,,, 020, Financial liabilities designated at fair value through profit or loss ,, IFRS 7.20(a)(i); IFRS 9.4.2.2 ,,, 030, GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS , BAD art 27.Vertical layout(6) , IFRS 7.20(a)(i) ,,, 010, Property, Plant and Equipment ,, IAS 16.68, 71 ,, 020, Investment property ,, IAS 40.69; IAS 1.34(a), 98(d) ,, 030, Intangible assets ,, IAS 38.113-115A; IAS 1.34(a) ,, 040, Other assets ,, IAS 1.34 (a) ,, 050, GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS ,, IAS 1.34 ,, 010, Changes in fair value in tangible assets measured using the fair value model , Annex V.Part 2.314 , IAS 40.76(d); Annex V.Part 2.314 ,,, 020, Investment property , Annex V.Part 2.314 , IAS 40.75(f); Annex V.Part 2.314 ,,, 030, Operating Leases other than investment property , Annex V.Part 2.315 , IFRS 16.81,82; Annex V.Part 2.315 ,,, 040, Other , Annex V.Part 2.316 , Annex V.Part 2.316 ,,, 050, OTHER OPERATING INCOME OR EXPENSES , Annex V.Part 2.314-316 , Annex V.Part 2.314-316 ,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, ,,,,,,, Assets,Debit,Balance on assets,Positive (“Normal”, no sign needed), Increase on assets,Positive (“Normal”, no sign needed), Negative balance on assets,Negative (Minus “-” sign needed), Decrease on assets,Negative (Minus “-” sign needed), Expenses,Balance on expenses,Positive (“Normal”, no sign needed), Increase on expenses,Positive (“Normal”, no sign needed), Negative balance (including reversals) on expenses,Negative (Minus “-” sign needed), Decrease on expenses,Negative (Minus “-” sign needed), Liabilities,Credit,Balance on liabilities,Positive (“Normal”, no sign needed), Increase on liabilities,Positive (“Normal”, no sign needed), Negative balance on liabilities,Negative (Minus “-” sign needed), Decrease on liabilities,Negative (Minus “-” sign needed), Equity,Balance on equity,Positive (“Normal”, no sign needed), Increase on equity,Positive (“Normal”, no sign needed), Negative balance on equity,Negative (Minus “-” sign needed), Decrease on equity,Negative (Minus “-” sign needed), Income,Balance on income,Positive (“Normal”, no sign needed), Increase on income,Positive (“Normal”, no sign needed), Negative balance (including reversals) on income,Negative (Minus “-” sign needed), Decrease on income,Negative (Minus “-” sign needed), Central governments or central banks , Central banks General governments ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Regional governments or local authorities , General governments ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Public sector entities , General governments Credit institutions Other financial corporations Non-financial corporations. ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Multilateral development banks , Credit institutions ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, International organisations , General governments ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Institutions (i.e. credit institutions and investment firms) , Credit institutions Other financial corporations ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Corporates , General governments Other financial corporations Non-financial corporations. Households ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Retail , Other financial corporations Non-financial corporations Households ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Secured by mortgages on immovable property , General governments Credit institutions Other financial corporations Non-financial corporations Households ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty., In default , Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty., Items associated with particularly high risk , Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty., Covered bonds , Credit institutions Other financial corporations Non-financial corporations ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty., Securitisation positions , General governments Credit institutions Other financial corporations Non-financial corporations Households ,These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation. In FINREP, where securitized positions remain recognised in the balance sheet, the counterparty sectors shall be the sectors of the immediate counterparties of these positions., Institutions and corporates with a short-term credit assessment , Credit institutions Other financial corporations Non-financial corporations ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty., Collective investment undertakings ,Equity instruments,Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through., Equity ,Equity instruments,In FINREP, equities shall be separated as instruments under different categories of financial assets, Other items ,Various items of the balance sheet,In FINREP, other items may be included under different asset categories., Central governments and central banks , Central banks General governments Credit institutions ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Institutions (i.e. credit institution and investment firms as well as some general governments and multilateral banks) , General governments Credit institutions Other financial corporations ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Corporates , General governments Other financial corporations Non-financial corporations Households ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Retail , Other financial corporations Non-financial corporations Households ,These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty, Equity ,Equity instruments,In FINREP, equities shall be separated as instruments under different categories of financial assets, Securitisation positions , General governments Credit institutions Other financial corporations Non-financial corporations Households ,These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions. In FINREP, where securitized positions remain recognised in the balance sheet, the counterparty sectors shall be the sectors of the immediate counterparties of these positions, Other non credit obligations ,Various items of the balance sheet,In FINREP, other items may be included under different asset categories., ,, ADDITIONAL MONITORING TOOLS TEMPLATES , 67,C 67.00,CONCENTRATION OF FUNDING BY COUNTERPARTY, 68,C 68.00,CONCENTRATION OF FUNDING BY PRODUCT TYPE, 69,C 69.00,PRICES FOR VARIOUS LENGTHS OF FUNDING, 70,C 70.00,ROLL-OVER OF FUNDING, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,, ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Total funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Retail funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Unsecured wholesale funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Secured funding ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 010, Counterparty Name The name of each counterparty from which funding obtained exceeds 1 % of total liabilities shall be recorded in column 010 in descending order, that is, in the order of the size of funding obtained. The name of the counterparty, whether a legal entity or a natural person, shall be reported. Where the counterparty is a legal entity, the counterparty name recorded shall be the full name of the legal entity from which the funding is derived including any references to the company type in accordance with the national company law. , 015, Code This code is a row identifier and shall be unique for each row in the table. , 020, LEI Code The legal entity identifier code of the counterparty. Where a Legal Entity Identification code (LEI code) exists for a given counterparty, it shall be used to identify that counterparty. , 030, Counterparty Sector One sector shall be allocated to each counterparty on the basis of FINREP economic sector classes: (i) Central Banks; (ii) General Governments; (iii) Credit institutions; (iv) Other financial corporations; (v) Non-financial corporations; (vi) Households. For groups of connected clients, no sector shall be reported. , 040, Residence of Counterparty ISO code 3166-1-alpha-2 of the country of incorporation of the counterparty shall be used, including pseudo-ISO codes for international organisations , available in the most recent edition of the Eurostat’s “Balance of Payments Vademecum” . For groups of connected clients, no country shall be reported. , 050, Product Type Counterparties reported in column 010 shall be assigned a product type, corresponding to the product issued in which the funding was received or in which the largest proportion of funding was received for mixed product types, using the following codes indicated in bold: UWF (unsecured wholesale funding obtained from financial customers including interbank money). , , UWNF (unsecured wholesale funding obtained from non-financial customers) SFT (funding obtained from repurchase agreements as defined in point (82) of Article 4(1) of Regulation (EU) No 575/2013) CB (funding obtained from covered bond issuance as defined in Article 129(4) or (5) of Regulation (EU) No 575/2013or Article 52(4) of Directive 2009/65/EC) ABS (funding obtained from asset backed security issuance including asset backed commercial paper) IGCP (funding obtained from intragroup counterparties) OSWF (other secured wholesale funding) OFP (other funding products, e.g. retail funding) , 060, Amount Received The total amount of funding received from counterparties reported in column 010 shall be recorded in column 060 and institutions shall report carrying amounts therein. , 070, Weighted average original maturity For the amount of funding received reported in column 060, from the counterparty reported in column 010, a weighted average original maturity (in days) for that funding shall be recorded in column 070. The weighted average original maturity shall be calculated as the average original maturity (in days) of the funding received from that counterparty. The average shall be size weighted, based on the size of different amounts of funding received in proportion to the total funding received from that counterparty. , 080, Weighted average residual maturity For the amount of funding received reported in column 060, from the counterparty reported in column 010, a weighted average residual maturity, in days, for that funding shall be recorded in column 080. The weighted average residual maturity shall be calculated as the average maturity, in remaining days, of the funding received from that counterparty. The average shall be size weighted, based on the size of different amounts of funding received in proportion to the total funding received from that counterparty. , 010, 1. Retail funding Retail deposits as defined in Article 3(8) of Delegated Regulation (EC) No 2015/61 , 020, 1.1. of which sight deposits; Of the retail funding of row 010 those that are sight deposits. , 031, 1.2. of which term deposits not withdrawable within the following 30 days; Of the retail funding of row 010 those that are term deposits not withdrawable within the following 30 days , 041, 1.3. of which term deposits withdrawable within the following 30 days; Of the retail funding of row 010 those that are term deposits withdrawable within the following 30 days , 070, 1.4. of which savings accounts with either of the following characteristics: Of the retail funding of row 010 those that are savings accounts with either of the following characteristics: with a notice period for withdrawal greater than 30 days without a notice period for withdrawal which is greater than 30 days. This row shall not be reported. , 080, 1.4.1. with a notice period for withdrawal greater than 30 days; Of the retail funding of row 010 those that are savings accounts with a notice period for withdrawal greater than 30 days , 090, 1.4.2. without a notice period for withdrawal which is greater than 30 days Of the retail funding of row 010 those that are savings accounts without a notice period for withdrawal which is greater than 30 days. , 100, 2. Wholesale funding shall be considered to consist of any of the following: All counterparties other than those of retail deposits as defined in Article 3(8) of Delegated Regulation (EC) No 2015/61. This row shall not be reported. , 110, 2.1. unsecured wholesale funding; All counterparties other than those of retail deposits as defined in Article 3(8) of Delegated Regulation (EC) No 2015/61 where the funding is unsecured. , 120, 2.1.1. of which loans and deposits from financial customers; Of the funding in row 110, those that consist of loans and deposits from financial customers. Funding from central banks shall be excluded from this row. , 130, 2.1.2. of which loans and deposits from non-financial customers; Of the funding in row 110, those that consist of loans and deposits from non-financial customers. Funding from central banks shall be excluded from this row. , 140, 2.1.3. of which loans and deposits from intra-group entities; Of the funding in row 110, those that consist of loans and deposits from intra-group entities. Wholesale funding from intra-group entities shall only be reported on a solo or subconsolidated basis. , 150, 2.2. secured wholesale funding; All counterparties other than those of retail deposits as defined in Article 3(8) of Delegated Regulation (EC) No 2015/61 where the funding is secured. , 160, 2.2.1. of which Securities Financing Transactions; Of the funding in row 150, that which is funding obtained from repurchase agreements as defined in point (82) of Article 4(1) of Regulation (EU) No 575/2013. , 170, 2.2.2. of which covered bond issuances; Of the funding in row 150, that which is funding obtained from covered bond issuance as defined in Article 129(4) or (5) of Regulation (EU) No 575/2013 or Article 52(4) of Directive 2009/65/EC. , 180, 2.2.3. of which asset backed security issuances; Of the funding in row 150, that which is funding obtained from asset backed security issuance including asset backed commercial paper. , 190, 2.2.4. of which loans and deposits from intra-group entities. Of the funding in row 150, that which is funding obtained from intra-group entities. Wholesale funding from intra-group entities shall only be reported on a solo or subconsolidated basis. , 010, Carrying amount received Carrying amount of funding received for each of the product categories listed in the “Product name” column shall be reported in column 010 of the template , 020, Amount covered by a Deposit Guarantee Scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third country Of the total amount of funding received for each of the product categories listed in the “Product name” column reported in column 010, the amount which is covered by a Deposit Guarantee Scheme in accordance with Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third country. Note: the amounts reported in column 020 and column 030, for each of the product categories listed in the “Product name” column, shall be equal to the total amount received reported in column 010. , 030, Amount not covered by a Deposit Guarantee Scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third country Of the total amount of funding received for each of the product categories listed in the “Product name” column reported in column 010, the amount which is not covered by a Deposit Guarantee Scheme in accordance with Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third country. Note: the amounts reported in column 020 and column 030, for each of the product categories listed in the “Product name” column, shall be equal to the total amount received reported in column 010. , 040, Weighted average original maturity For the amount of funding received reported in column 010, from the product categories listed in the “Product name” column, a weighted average original maturity (in days) for that funding shall be recorded in column 040. The weighted average original maturity shall be calculated as the average original maturity (in days) of the funding received for that product type. The average shall be size weighted, based on the size of different amounts of funding received in proportion to the total funding received from all issuances of that product type. , 050, Weighted average residual maturity For the amount of funding received reported in column 010, from the product categories listed in the “Product name” column, a weighted average residual maturity (in days) for that funding shall be recorded in column 050. The weighted average residual maturity shall be calculated as the average maturity (in days) left on the funding received for that product type. The average shall be size weighted, based on the size of different amounts of funding received in proportion, to the total funding received from all issuances of that product type. , 010, 1. Total Funding Total volume and weighted average spread of all funding shall be obtained for all of the following lengths of time in accordance as follows: overnight in columns 010 and 020; greater than overnight and less than or equal to 1 week in columns 030 and 040; greater than 1 week and less than or equal to 1 month in columns 050 and 060; greater than 1 month and less than or equal to 3 months in columns 070 and 080; greater than 3 months and less than or equal to 6 months in columns 090 and 100; greater than 6 months and less than or equal to 1 year in columns 110 and 120; greater than 1 year and less than or equal to 2 years in columns 130 and 140; greater than 2 years and less than or equal to 5 years in columns 150 and 160; greater than 5 years and less than or equal to 10 years in columns 170 and 180. , 020, 1.1. of which: Retail funding Of the total funding reported in item 1, the total volume and weighted average spread of retail funding obtained. , 030, 1.2. of which: Unsecured wholesale funding Of the total funding in item 1, the total volume and weighted average spread of unsecured wholesale funding obtained. , 040, 1.3. of which: Secured funding Of the total funding reported in item 1, the total volume and weighted average spread of secured funding obtained. , 050, 1.4. of which: Senior unsecured securities Of the total funding reported in item 1, the total volume and weighted average spread of senior unsecured securities obtained. , 060, 1.5. of which: Covered bonds Of the total funding reported in item 1, the total volume and weighted average spread of all covered bond issuance encumbering the institutions own assets. , 070, 1.6. of which: Asset backed securities including ABCP Of the total funding reported in item 1, the total volume and weighted average spread of asset backed securities issued including asset backed commercial paper. , 010 to 040, Overnight The total amount of funding maturing on the relevant day of the reporting period with an overnight original maturity shall be reported in column 010 of line item 1.1-1.31. For months with less than 31 days as well as for weekends, irrelevant lines shall be left empty. The total amount of funding rolled-over on the relevant day of the reporting period with an overnight original maturity shall be reported in column 020 of line item 1.1-1.31. The total amount of new funding obtained on the relevant day of the reporting period with an overnight original maturity shall be reported in column 030 of line item 1.1-1.31. The net difference between, on the one hand, maturing daily funding and, on the other hand, roll-overs plus new daily funding obtained shall be reported in column 040 of line item 1.1-1.31. , 050 to 080, > 1 day ≤ 7 days The total amount of funding maturing on the relevant day of the reporting period with an original maturity between one day and one week shall be reported in column 050 of line item 1.1-1.31. For months with less than 31 days as well as for weekends, irrelevant lines shall be left empty. The total amount of funding rolled-over on the relevant day of the reporting period with an original maturity between one day and one week shall be reported in column 060 of line item 1.1-1.31. The total amount of new funding obtained on the relevant day of the reporting period with an original maturity between one day and one week shall be reported in column 70 of line item 1.1-1.31. The net difference between, on the one hand, maturing funding and, on the other hand, roll-overs plus new funding obtained shall be reported in column 080 of line item 1.1-1.31. , 090 to 120, > 7days ≤ 14 days The total amount of funding maturing on the relevant day of the reporting period with an original maturity between one week and two weeks shall be reported in column 090 of line item 1.1-1.31. For months with less than 31 days as well as for weekends, irrelevant lines shall be left empty. The total amount of funding rolled-over on the relevant day of the reporting period with an original maturity between one week and two weeks shall be reported in column 100 of line item 1.1-1.31. The total amount of new funding obtained on the relevant day of the reporting period with an original maturity between one week and two weeks shall be reported in column 110 of line item 1.1-1.31. The net difference between, on the one hand, maturing funding and, on the other hand, roll-overs plus new funding obtained, shall be reported in column 120 of line item 1.1-1.31. , 130 to 160, > 14 days ≤ 1 month The total amount of funding maturing on the relevant day of the reporting period with an original maturity between two weeks and one month shall be reported in column 130 of line item 1.1-1.31. For months with less than 31 days as well as for weekends, irrelevant lines shall be left empty. The total amount of funding rolled-over on the relevant day of the reporting period with an original maturity between two weeks and one month shall be reported in column 140 of line item 1.1-1.31. The total amount of new funding obtained on the relevant day of the reporting period with an original maturity between two weeks and one month shall be reported in column 150 of line item 1.1-1.31. The net difference between, on the one hand, maturing funding and, on the other hand, roll-overs plus new funding obtained shall be reported in column 160 of line item 1.1-1.31. , 170 to 200, > 1 Month ≤ 3 Months The total amount of funding maturing on the relevant day of the reporting period with an original maturity between one month and three months shall be reported in column 170 of line item 1.1-1.31. For months with less than 31 days as well as for weekends, irrelevant lines shall be left empty. The total amount of funding rolled-over on the relevant day of the reporting period with an original maturity between one month and three months shall be reported in column 180 of line item 1.1-1.31. The total amount of new funding obtained on the relevant day of the reporting period with an original maturity between one month and three months shall be reported in column 190 of line item 1.1-1.31. The net difference between, on the one hand, maturing funding and, on the other hand, roll-overs plus new funding obtained, shall be reported in column 200 of line item 1.1-1.31. , 210 to 240, > 3 Months ≤ 6 Months The total amount of funding maturing on the relevant day of the reporting period with an original maturity between three months and six months shall be reported in column 210 of line item 1.1-1.31. For months with less than 31 days as well as for weekends, irrelevant lines shall be left empty. The total amount of funding rolled-over on the relevant day of the reporting period with an original maturity between three months and six months shall be reported in column 220 of line item 1.1-1.31. The total amount of new funding obtained on the relevant day of the reporting period with an original maturity between three months and six months shall be reported in column 230 of line item 1.1-1.31. The net difference between, on the one hand, maturing funding and, on the other hand, roll-overs plus new funding obtained, shall be reported in column 240 of line item 1.1-1.31. , 250 to 280, > 6 Months The total amount of funding maturing on the relevant day of the reporting period with an original maturity beyond six months shall be reported in column 250 of line item 1.1-1.31. For months with less than 31 days as well as for weekends, irrelevant lines shall be left empty. The total amount of funding rolled-over on the relevant day of the reporting period with an original maturity beyond six months shall be reported in column 260 of line item 1.1-1.31. The total amount of new funding obtained on the relevant day of the reporting period with an original maturity beyond six months shall be reported in column 270 of line item 1.1-1.31. The net difference between, on the one hand, maturing funding and, on the other hand, roll-overs plus new funding obtained, shall be reported in column 280 of line item 1.1-1.31. , 290, Total net cash flows The total net cash flows equal to the sum of all “Net” columns numbered 040, 080, 120, 160, 200, 240, 280, shall be reported in column 290. , 300 to 320, Average Term (days) The weighted average term, in days, of all funds maturing shall be reported in column 300. The weighted average term, in days, of all funds rolled over shall be reported in column 310, the weighted average term, in days, of all new funds shall be reported in column 320. , ,, PART I – LIQUID ASSETS , 72,C 72.00,LIQUIDITY COVERAGE – LIQUID ASSETS, ,, PART II – OUTFLOWS , 73,C 73.00,LIQUIDITY COVERAGE – OUTFLOWS, ,, PART III – INFLOWS , 74,C 74.00,LIQUIDITY COVERAGE – INFLOWS, ,, PART IV – COLLATERAL SWAPS , 75,C 75.01,LIQUIDITY COVERAGE – COLLATERAL SWAPS, ,, PART V – CALCULATIONS , 76,C 76.00,LIQUIDITY COVERAGE – CALCULATIONS, ,, PART VI – PERIMETER OF CONSOLIDATION , 77,C 77.00,LIQUIDITY COVERAGE – PERIMETER, ,,,, ,,,, ,,,, ,1,0,,, ,1,0,,, ,1,0,,, ,1,0,,, ,1,0,,, ,1,0,,, ,1,0,,, ,1,0,,, ,1,0,,, ,1,0,,, ,0,95,,, ,1,0,,, ,,,, ,0,8,,, ,,,, ,0,93,,, ,0,88,,, ,,,, ,,,, ,,,, ,0,85,,, ,0,85,,, ,0,85,,, ,0,85,,, ,0,85,,, ,0,8,,, ,,,, ,,,, ,0,75,,, ,0,75,,, ,0,7,,, ,0,65,,, ,0,5,,, ,0,5,,, ,0,5,,, ,0,5,,, ,1,0,,, ,0,7,,, ,0,65,,, ,0,6,,, ,0,45,,, ,0,75,,, ,0,75,,, ,,,, ,,,, ,,,, ,,,, ,,,,,, ,,,,,, ,,,,,, ,,,0,0,,, ,,,1,0,,, ,,,,,, ,,,0,1-0,15,,, ,,,0,15-0,2,,, ,,,0,05,,, ,,,0,03,,, ,,,,,, ,,,0,1,,, ,,,,,, ,,,,,, ,,,0,05,,, ,,,0,25,,, ,,,,,, ,,,0,25,,, ,,,1,0,,, ,,,0,25,,, ,,,0,25,,, ,,,,,, ,,,1,0,,, ,,,,,, ,,,0,2,,, ,,,0,4,,, ,,,,,, ,,,1,0,,, ,,,1,0,,, ,,,,,, ,,,0,2,,, ,,,0,4,,, ,,,,,, ,,,0,2,,, ,,,0,1,,, ,,,1,0,,, ,,,1,0,,, ,,,1,0,,, ,,,,,, ,,,0,0,,, ,,,1,0,,, ,,,1,0,,, ,,,1,0,,, ,,,1,0,,, ,,,,,, ,,,1,0,,, ,,,1,0,,, ,,,0,5,,, ,,,,,, ,,,,,, ,,,0,05,,, ,,,0,1,,, ,,,,,, ,,,0,05,,, ,,,0,1,,, ,,,0,4,,, ,,,0,4,,, ,,,,,, ,,,0,75,,, ,,,1,0,,, ,,,,,, ,,,0,05,,, ,,,0,3,,, ,,,0,4,,, ,,,,,, ,,,0,1,,, ,,,1,0,,, ,,,,,, ,,,0,05,,, ,,,0,3,,, ,,,0,4,,, ,,,,,, ,,,0,75,,, ,,,1,0,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,0,0,,, ,,,1,0,,, ,,,,,, ,,,1,0,,, ,,,1,0,,, ,,,1,0,,, ,,,1,0,,, ,,,1,0,,, ,,,1,0,,, ,,,,,, ,,,,,, ,,,0,0,,, ,,,,,, ,,,0,0,,, ,,,,,, ,,,0,0,,, ,,,,,, ,,,0,0,,, ,,,,,, ,,,0,0,,, ,,,,,, ,,,0,0,,, ,,,,,, ,,,0,0,,, ,,,,,, ,,,0,0,,, ,,,,,, ,,,0,0,,, ,,,,,, ,,,0,07,,, ,,,,,, ,,,0,15,,, ,,,,,, ,,,0,25,,, ,,,,,, ,,,0,3,,, ,,,,,, ,,,0,35,,, ,,,,,, ,,,0,5,,, ,,,,,, ,,,1,0,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,5,,,,,,,,,, ,,,,,,0,5,,,,,,,,,, ,,,,,,0,5,,,,,,,,,, ,,,,,,0,5,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,05,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,0,2,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,0,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,07,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,15,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,25,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,3,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,35,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,5,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,0,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,07,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,15,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,25,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,3,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,35,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,5,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,0,5,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,1,0,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,07,,,,,, ,,,,,,,,,, ,,,,0,15,,,,,, ,,,,,,,,,, ,,,,0,25,,,,,, ,,,,,,,,,, ,,,,0,3,,,,,, ,,,,,,,,,, ,,,,0,35,,,,,, ,,,,,,,,,, ,,,,0,5,,,,,, ,,,,,,,,,, ,,,,1,0,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,08,,,,,, ,,,,,,,,,, ,,,,0,18,,,,,, ,,,,,,,,,, ,,,,0,23,,,,,, ,,,,,,,,,, ,,,,0,28,,,,,, ,,,,,,,,,, ,,,,0,43,,,,,, ,,,,,,,,,, ,,,,0,93,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,1,,,,,, ,,,,,,,,,, ,,,,0,15,,,,,, ,,,,,,,,,, ,,,,0,2,,,,,, ,,,,,,,,,, ,,,,0,35,,,,,, ,,,,,,,,,, ,,,,0,85,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,05,,,,,, ,,,,,,,,,, ,,,,0,1,,,,,, ,,,,,,,,,, ,,,,0,25,,,,,, ,,,,,,,,,, ,,,,0,75,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,05,,,,,, ,,,,,,,,,, ,,,,0,2,,,,,, ,,,,,,,,,, ,,,,0,7,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,15,,,,,, ,,,,,,,,,, ,,,,0,65,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,5,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,07,,,,,, ,,,,,,,,,, ,,,,0,15,,,,,, ,,,,,,,,,, ,,,,0,25,,,,,, ,,,,,,,,,, ,,,,0,3,,,,,, ,,,,,,,,,, ,,,,0,35,,,,,, ,,,,,,,,,, ,,,,0,5,,,,,, ,,,,,,,,,, ,,,,1,0,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,07,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,08,,,,,, ,,,,,,,,,, ,,,,0,18,,,,,, ,,,,,,,,,, ,,,,0,23,,,,,, ,,,,,,,,,, ,,,,0,28,,,,,, ,,,,,,,,,, ,,,,0,43,,,,,, ,,,,,,,,,, ,,,,0,93,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,15,,,,,, ,,,,,,,,,, ,,,,0,08,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,1,,,,,, ,,,,,,,,,, ,,,,0,15,,,,,, ,,,,,,,,,, ,,,,0,2,,,,,, ,,,,,,,,,, ,,,,0,35,,,,,, ,,,,,,,,,, ,,,,0,85,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,25,,,,,, ,,,,,,,,,, ,,,,0,18,,,,,, ,,,,,,,,,, ,,,,0,1,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,05,,,,,, ,,,,,,,,,, ,,,,0,1,,,,,, ,,,,,,,,,, ,,,,0,25,,,,,, ,,,,,,,,,, ,,,,0,75,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,3,,,,,, ,,,,,,,,,, ,,,,0,23,,,,,, ,,,,,,,,,, ,,,,0,15,,,,,, ,,,,,,,,,, ,,,,0,05,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,05,,,,,, ,,,,,,,,,, ,,,,0,2,,,,,, ,,,,,,,,,, ,,,,0,7,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,35,,,,,, ,,,,,,,,,, ,,,,0,28,,,,,, ,,,,,,,,,, ,,,,0,2,,,,,, ,,,,,,,,,, ,,,,0,1,,,,,, ,,,,,,,,,, ,,,,0,05,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,15,,,,,, ,,,,,,,,,, ,,,,0,65,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,0,5,,,,,, ,,,,,,,,,, ,,,,0,43,,,,,, ,,,,,,,,,, ,,,,0,35,,,,,, ,,,,,,,,,, ,,,,0,25,,,,,, ,,,,,,,,,, ,,,,0,2,,,,,, ,,,,,,,,,, ,,,,0,15,,,,,, ,,,,,,,,,, ,,,,0,0,,,,,, ,,,,,,,,,, ,,,,0,5,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,1,0,,,,,, ,,,,,,,,,, ,,,,0,93,,,,,, ,,,,,,,,,, ,,,,0,85,,,,,, ,,,,,,,,,, ,,,,0,75,,,,,, ,,,,,,,,,, ,,,,0,7,,,,,, ,,,,,,,,,, ,,,,0,65,,,,,, ,,,,,,,,,, ,,,,0,5,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, ,,,,,,,,,, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,,,,,, 010, Amount/Market value Credit institutions shall report in Column 010 the market value or the amount where applicable, of the liquid assets in accordance with Title II of Delegated Regulation (EU) 2015/61. The amount/market value reported in Column 010: shall take into account net outflows and net inflows due to early close-out of hedges defined in Article 8(5) of the same Regulation; shall not take into account haircuts specified in Title II of the same Regulation; shall include the proportion of deposits referred to in point (a) of Article 16(1) of the same Regulation that are holding differing specific assets in the corresponding asset rows; shall be reduced, where applicable, by the amount of deposits defined in Article 16 placed at the central credit institution as referred to in Article 27(3) of the same Regulation. When referring to Article 8(5) of Delegated Regulation (EU) 2015/61, credit institutions shall take into account the net cash flow, either outflow or inflow, that would arise if the hedge was to be closed out at the reporting reference date. Credit institutions shall not take into account potential future value changes in the asset. , 020, Standard weight Column 020 contains weights reflecting the amount obtained after the application of the respective haircuts specified in Title II of Delegated Regulation (EU) 2015/61. Weights are intended to reflect the reduction in value of the liquid assets after applying the appropriate haircuts. , 030, Applicable weight Credit institutions shall report in Column 030 the applicable weight applied to liquid assets set out in Title II of Delegated Regulation (EU) 2015/61. Applicable weights may result in weighted average values and shall be reported in decimal terms (i.e. 1,0 for an applicable weight of 100 per cent, or 0,5 for an applicable weight of 50 per cent). Applicable weights may reflect, but are not limited to, firm-specific and national discretions. The figure reported in Column 030 shall not exceed the figure in Column 020. , 040, Value in accordance with Article 9 Credit institutions shall report in Column 040 the value of the liquid asset determined in accordance with Article 9 of Delegated Regulation (EU) 2015/61, which shall be the amount/market value, taking into account net liquidity outflows and inflows due to early close-out of hedges, multiplied by the applicable weight. , 010, 1. TOTAL UNADJUSTED LIQUID ASSETS Title II of Delegated Regulation (EU) 2015/61 Credit Institutions shall report the total amount / market value of their Liquid assets in c010. Credit Institutions shall report the total value calculated in accordance with Article 9 of their Liquid assets in c040. , 020, 1.1. Total unadjusted level 1 assets Articles 10, 15, 16 and 19 of Delegated Regulation (EU) 2015/61 Assets reported in this section shall have been explicitly identified as or treated as Level 1 assets in accordance with Delegated Regulation (EU) 2015/61. Credit Institutions shall report the total amount / market value of their Level 1 Liquid assets in c010. Credit Institutions shall report the total value calculated in accordance with Article 9 of their Level 1 Liquid assets in c040. , 030, 1.1.1. Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds Articles 10, 15, 16 and 19 of Delegated Regulation (EU) 2015/61 Assets reported in this subsection shall have been explicitly identified as or treated as Level 1 assets in accordance with Delegated Regulation (EU) 2015/61. Assets and underlying assets that qualify as extremely high quality covered bonds as referred to in point (f) of Article 10(1) of Delegated Regulation (EU) 2015/61 shall not be reported in this subsection. Credit institutions shall report in Column 010 the sum of total market value / amount of Level 1 assets, excluding extremely high quality covered bonds, without taking into account the requirements of Article 17 of Delegated Regulation (EU) 2015/61. Credit institutions shall report in Column 040 the sum of total weighted amount of Level 1 assets, excluding extremely high quality covered bonds, without taking into account the requirements of Article 17 of Delegated Regulation (EU) 2015/61. , 040, 1.1.1.1. Coins and banknotes Point (a) of Article 10(1) of Delegated Regulation (EU) 2015/61 Total amount of cash arising from coins and banknotes. , 050, 1.1.1.2. Withdrawable central bank reserves Point (iii) of point (b) of Articles 10(1) of Delegated Regulation (EU) 2015/61 Total amount of reserves, withdrawable at any time during periods of stress, held by the credit institution in the ECB, in a Member State’s central bank or in a third country’s central bank, provided that exposures to the third country’s central bank or its central government are assigned a credit assessment by a nominated ECAI (external credit assessment institution) which is at least credit quality step 1 in accordance with Article 114(2) of Regulation (EU) No 575/2013. Eligible withdrawable amount shall be specified by an agreement between the competent authority of the credit institution and the central bank in which the reserves are held or in the applicable rules of the third country as referred to in point (iii) of point (b) of Article 10(1) of Delegated Regulation (EU) 2015/61. , 060, 1.1.1.3. Central bank assets Points (i) and (ii) of point (b) of Article 10(1) of Delegated Regulation (EU) 2015/61 Assets representing claims on or guaranteed by the ECB, a Member State’s central bank or a third country’s central bank, provided that exposures to the third country’s central bank or its central government are assigned a credit assessment by a nominated ECAI which is at least credit quality step 1 in accordance with Article 114(2) of Regulation (EU) No 575/2013. , 070, 1.1.1.4. Central government assets Points (i) and (ii) of point (c) of Article 10 (1) of Delegated Regulation (EU) 2015/61 Assets representing claims on or guaranteed by the central government of a Member State or the central government of a third country, provided that those assets are assigned a credit assessment by a nominated ECAI which is at least credit quality step 1 in accordance with Article 114(2) of Regulation (EU) No 575/2013. Assets issued by credit institutions which benefit from a guarantee from the central government of a Member State in accordance with Article 35 of Delegated Regulation (EU) 2015/61 shall be reported in this row. Assets issued by Member State-sponsored impaired assets management agencies as referred to in Article 36 of Delegated Regulation (EU) 2015/61 shall be reported in this row. , 080, 1.1.1.5. Regional government/local authorities assets Points (iii) and (iv) of point (c) of Article 10(1) of Delegated Regulation (EU) 2015/61 Assets representing claims on or guaranteed by regional governments or local authorities in a Member State, provided that they are treated as exposures to the central government of the Member State in accordance with Article 115(2) of Regulation (EU) No 575/2013. Assets representing claims on or guaranteed by regional governments or local authorities in a third country, being assigned a credit assessment by a nominated ECAI which is at least credit quality step 1 in accordance with Article 114(2) of Regulation (EU) No 575/2013 and provided they are treated as exposures to the central government of the third country in accordance with Article 115(4) of Regulation (EU) No 575/2013. Assets issued by credit institutions which benefit from a guarantee from a regional government or a local authority in a Member State in accordance with Article 35 of Delegated Regulation (EU) 2015/61 shall be reported in this row. , 090, 1.1.1.6. Public Sector Entity assets Points (v) and (vi) of point (c) of Article 10(1) Delegated Regulation (EU) 2015/61 Assets representing claims on or guaranteed by public sector entities in a Member State or a third country, provided that those assets are treated as exposures to the central government, regional governments or local authorities of this Member State or third country in accordance with Article 116(4) of Regulation (EU) No 575/2013. Any exposures to central government of a third country referred to in a preceding paragraph shall be assigned a credit assessment by a nominated ECAI which is at least credit quality step 1 in accordance with Article 114(2) of Regulation (EU) No 575/2013. Any exposures to regional government or local authority of a third country referred to in this subsection shall be treated as exposures to the central government of the third country in accordance with Article 115(4) of Regulation (EU) No 575/2013. , 100, 1.1.1.7. Recognisable domestic and foreign currency central government and central bank assets Point (d) of Article 10(1) of Delegated Regulation (EU) 2015/61 Assets representing claims on or guaranteed by the central government, or the central bank and reserves held in a central bank under the conditions of point (ii) of point (d) of Article 10(1) of Delegated Regulation (EU) 2015/61, of a third country which is not assigned a credit assessment by a nominated ECAI of at least credit quality step 1, provided that the credit institution recognises such assets in aggregate as Level 1 up to the amount of its stressed net liquidity outflows incurred in the same currency. Assets representing claims on or guaranteed by the central government, or the central bank and reserves held in a central bank under the conditions of point (ii) of point (d) of Article 10(1) of Delegated Regulation (EU) 2015/61, of a third country which is not assigned a credit assessment by a nominated ECAI of at least credit quality step 1, and those assets are not denominated in the domestic currency of that third country, provided that the credit institution recognises the assets as Level 1 up to the amount of its stressed net liquidity outflows in that foreign currency corresponding to its operations in the jurisdiction where the liquidity risk is being taken. , 110, 1.1.1.8. Credit institution (protected by Member State government, promotional lender) assets Points (i) and (ii) of point (e) of Article 10(1) of Delegated Regulation (EU) 2015/61 Assets issued by credit institutions incorporated or established by the central government, regional government or local authority of a Member State that is under the legal obligation to protect the economic basis of the credit institution and maintain its financial viability. Assets issued by promotional lender in accordance with point (ii) of point (e) of Article 10(1) of Delegated Regulation (EU) 2015/61. Any exposures to regional government or local authority mentioned above shall be treated as exposures to the central government of the Member State in accordance with Article 115(2) of Regulation (EU) No 575/2013. , 120, 1.1.1.9. Multilateral development bank and international organisations assets Point (g) of Article 10(1) of Delegated Regulation (EU) 2015/61 Assets representing claims on or guaranteed by the multilateral development banks and the international organisations as referred to in Article 117(2) and Article 118 of Regulation (EU) No 575/2013. , 130, 1.1.1.10. Qualifying CIU shares/units: underlying is coins/banknotes and/or central bank exposure Point (a) of Article 15(2) of Delegated Regulation (EU) 2015/61 Shares or units in CIUs whose underlying assets correspond to coins, banknotes, and exposures to the ECB, a Member State’s or a third country’s central bank, provided that exposures to the third country’s central bank or its central government are assigned a credit assessment by a nominated ECAI which is at least credit quality step 1 in accordance with Article 114(2) of Regulation (EU) No 575/2013. , 140, 1.1.1.11. Qualifying CIU shares/units: underlying is Level 1 assets excluding extremely high quality covered bonds Point (b) of Article 15(2) of Delegated Regulation (EU) 2015/61 Shares or units in CIUs whose underlying assets correspond to assets that do qualify as Level 1 assets, except coins, banknotes, exposures to the ECB, to a Member State’s or to a third country’s central bank, and extremely high quality covered bonds as specified in point (f) of Article 10(1) of Delegated Regulation (EU) 2015/61. , 150, 1.1.1.12. Alternative Liquidity Approaches: Central bank credit facility Point (b) of Article 19(1) of Delegated Regulation (EU) 2015/61 Undrawn amount of credit facilities from the ECB, the central bank of a Member State or third country provided that the facility complies with the requirements laid down in point (i) to (iii) of point (b) of Article 19(1) of Delegated Regulation (EU) 2015/61. , 160, 1.1.1.13. Central credit institutions: Level 1 assets excluding extremely high quality covered bonds which are considered liquid assets for the depositing credit institution Article 27(3) of Delegated Regulation (EU) 2015/61 According to Article 27(3) of Delegated Regulation (EU) 2015/61, liquid assets are to be identified which correspond to deposits from credit institutions placed at the central institution that are considered as liquid assets for the depositing credit institution. Those liquid assets shall not be counted to cover outflows other than from the corresponding deposits and shall be disregarded for the purposes of the calculations of the composition of the remaining liquidity buffer under Article 17 for the central institution at individual level. Central institutions, when reporting those assets, shall ensure that the reported amount of those liquid assets after haircut do not exceed the outflow from the corresponding deposits. Assets referred to in this row shall be level 1 assets excluding extremely high quality covered bonds. , 170, 1.1.1.14. Alternative Liquidity Approaches: Level 2A assets recognised as Level 1 Point (c) of Article 19(1) of Delegated Regulation (EU) 2015/61 Where there is a deficit of level 1 assets, credit institutions shall report the amount of Level 2A assets they are recognising as Level 1 and not reporting as Level 2A in accordance with point (c) of Article 19(1) of Delegated Regulation (EU) 2015/61. Those assets shall not be reported in the Level 2A assets section. , 180, 1.1.2. Total unadjusted Level 1 extremely high quality covered bonds Articles 10, 15 and 16 of Delegated Regulation (EU) 2015/61 Assets reported in this subsection have been explicitly identified as or treated as Level 1 assets in accordance with Delegated Regulation (EU) 2015/61 and are, or whose underlying assets do qualify as, extremely high quality covered bonds as referred to in point (f) of Article 10(1) of Delegated Regulation (EU) 2015/61. Credit institutions shall report in column 010 the sum of total market value / amount of Level 1 extremely high quality covered bonds, without taking into account the requirements of Article 17 of Delegated Regulation (EU) 2015/61. Credit institutions shall report in column 040 the sum of total weighted amount of Level 1 extremely high quality covered bonds, without taking into account the requirements of Article 17 of Delegated Regulation (EU) 2015/61. , 190, 1.1.2.1. Extremely high quality covered bonds Point (f) of Article 10(1) of Delegated Regulation (EU) 2015/61 Assets representing exposures in the form of extremely high quality covered bonds which comply with point (f) of Article 10(1) of Delegated Regulation (EU) 2015/61. , 200, 1.1.2.2. Qualifying CIU shares/units: underlying is extremely high quality covered bonds Point (c) of Article 15(2) of Delegated Regulation (EU) 2015/61 Shares or units in CIUs whose underlying assets correspond to assets that do qualify as extremely high quality covered bonds as specified in point (f) of Article 10(1) of Delegated Regulation (EU) 2015/61. , 210, 1.1.2.3. Central credit institutions: Level 1 extremely high quality covered bonds which are considered liquid assets for the depositing credit institution Article 27(3) of Delegated Regulation (EU) 2015/61 According to Article 27(3) of Delegated Regulation (EU) 2015/61, liquid assets are to be identified which correspond to deposits from credit institutions placed at the central institution that are considered as liquid assets for the depositing credit institution. Those liquid assets shall not be counted to cover outflows other than from the corresponding deposits and shall be disregarded for the calculations of the composition of the remaining liquidity buffer under Article 17 of Delegated Regulation (EU) 2015/61for the central institution at individual level. Central institutions, when reporting those assets, shall ensure that the reported amount of those liquid assets after haircut does not exceed the outflow from the corresponding deposits. Assets referred to in this row are level 1 extremely high quality covered bonds. , 220, 1.2. Total unadjusted level 2 assets Articles 11 to 16 and Article 19 of Delegated Regulation (EU) 2015/61 Assets reported in this section have been explicitly identified as, or treated similarly to, either Level 2A or Level 2B assets in accordance with Delegated Regulation (EU) 2015/61. Credit Institutions shall report the total amount / market value of their Level 2 Liquid assets in c010. Credit Institutions shall report the total value calculated in accordance with according to Article 9 of their Level 2 Liquid assets in c040. , 230, 1.2.1. Total unadjusted LEVEL 2A assets Articles 11, 15 and 19 of Delegated Regulation (EU) 2015/61 Assets reported in this sub-section have been explicitly identified as or treated as Level 2A assets in accordance with Delegated Regulation (EU) 2015/61. Credit institutions shall report in Column 010 the sum of total market / value amount of Level 2A assets, without taking into account the requirements of Article 17 of Delegated Regulation (EU) 2015/61. Credit institutions shall report in Column 040 the sum of total weighted amount of Level 2A assets, without taking into account the requirements of Article 17 of Delegated Regulation (EU) 2015/61. , 240, 1.2.1.1. Regional government/local authorities or Public Sector Entities assets (Member State, RW20 %) Point (a) of Article 11(1) of Delegated Regulation (EU) 2015/61 Assets representing claims on or guaranteed by regional governments, local authorities or public sector entities in a Member State where exposures are assigned a risk weight of 20 %. , 250, 1.2.1.2. Central bank or central/regional government or local authorities or Public Sector Entities assets (Third Country, RW20 %) Point (b) of Article 11(1) of Delegated Regulation (EU) 2015/61 Assets representing claims on or guaranteed by the central government or the central bank of a third country or by a regional government, local authority or public sector entity in a third country, provided those assets are assigned a 20 % risk weight. , 260, 1.2.1.3. High quality covered bonds (CQS2) Point (c) of Article 11(1) of Delegated Regulation (EU) 2015/61 Assets representing exposures in the form of high quality covered bonds which comply with point (c) of Article 11(1) of Delegated Regulation (EU) 2015/61 provided that those assets are assigned a credit assessment by a nominated ECAI which is at least credit quality step 2 in accordance with Article 129(4) of Regulation (EU) No 575/2013. , 270, 1.2.1.4. High quality covered bonds (Third Country, CQS1) Point (d) of Article 11(1) of Delegated Regulation (EU) 2015/61 Assets representing exposures in the form of covered bonds issued by credit institutions in third countries which comply with point (d) of Article 11(1) of Delegated Regulation (EU) 2015/61 provided that those assets are assigned a credit assessment by a nominated ECAI which is credit quality step 1 in accordance with Article 129(4) of Regulation (EU) No 575/2013. , 280, 1.2.1.5. Corporate debt securities (CQS1) Point (e) of Article 11(1) of Delegated Regulation (EU) 2015/61 Corporate debt securities which comply with point (e) of Article 11(1) of Delegated Regulation (EU) 2015/61. , 290, 1.2.1.6. Qualifying CIU shares/units: underlying is Level 2A assets Point (d) Article 15(2) of Delegated Regulation (EU) 2015/61 Shares or units in CIUs whose underlying assets correspond to assets that do qualify as level 2A assets as specified in Article 11 of Delegated Regulation (EU) 2015/61. , 300, 1.2.1.7. Central credit institutions: Level 2A assets which are considered liquid assets for the depositing credit institution Article 27(3) of Delegated Regulation (EU) 2015/61 According to Article 27(3) of Delegated Regulation (EU) 2015/61, liquid assets are to be identified which correspond to deposits from credit institutions placed at the central institution that are considered as liquid assets for the depositing credit institution. Those liquid assets shall not be counted to cover outflows other than from the corresponding deposits and shall be disregarded for the purposes of the calculations of the composition of the remaining liquidity buffer under Article 17 of Delegated Regulation (EU) 2015/61 for the central institution at individual level. Central institutions, when reporting those assets, shall ensure that the reported amount of those liquid assets after haircut does not exceed the outflow from the corresponding deposits. Assets referred to in this row are level 2A assets. , 310, 1.2.2. Total unadjusted LEVEL 2B assets Articles 12 to 16 and Article 19 of Delegated Regulation (EU) 2015/61 Assets reported in this subsection have been explicitly identified as Level 2B assets in accordance with Delegated Regulation (EU) 2015/61. Credit institutions shall report in Column 010 the sum of total market value / amount of Level 2B assets, without taking into account the requirements of Article 17 of Delegated Regulation (EU) 2015/61. Credit institutions shall report in Column 040 the sum of total weighted amount of Level 2B assets, without taking into account the requirements of Article 17 of Delegated Regulation (EU) 2015/61. , 320, 1.2.2.1. Asset-backed securities (residential, CQS1) Point (a) of Article 12(1) and points (i) and (ii) of point (g) of Article 13(2) of Delegated Regulation (EU) 2015/61 Exposures in the form of asset-backed securities which comply with the requirements of Article 13 of Delegated Regulation (EU) 2015/61, provided that they are backed by residential loans secured by first ranking mortgage or fully guaranteed residential loans in accordance with points (i) and (ii) of point (g) of Article 13(2) of Delegated Regulation (EU) 2015/61. Assets which are subject to the transitional provision specified in Article 37 of Delegated Regulation (EU) 2015/61 shall be reported in this row. , 330, 1.2.2.2. Asset-backed securities (auto, CQS1) Point (a) of Article 12(1) and point (iv) of point (g) of Article 13(2) of Delegated Regulation (EU) 2015/61 Exposures in the form of asset-backed securities which comply with Article 13 of Delegated Regulation (EU) 2015/61, provided that they are backed by auto loans and leases in accordance with point (iv) of point (g) of Article 13(2) of Delegated Regulation (EU) 2015/61. , 340, 1.2.2.3. High quality covered bonds (RW35 %) Point (e) of Article 12(1) of Delegated Regulation (EU) 2015/61 Assets representing exposures in the form of covered bonds issued by credit institutions which comply with point (e) of Article 12(1) of Delegated Regulation (EU) 2015/61, provided that the pool of underlying assets consist exclusively of exposures which qualify for a 35 % or lower risk weight under Article 125 of Regulation (EU) No 575/2013. , 350, 1.2.2.4. Asset-backed securities (commercial or individuals, Member State, CQS1) Point (a) of Article 12(1) and points (iii) and (v) of point (g) of Article 13(2) of Delegated Regulation (EU) 2015/61 Exposures in the form of asset-backed securities which comply with the requirements of Article 13 of Delegated Regulation (EU) 2015/61, provided that they are backed by assets as referred to in points (iii) and (v) of point (g) of Article 13(2) of Delegated Regulation (EU) 2015/61. Note that for the purpose of point(iii) of point (g) of Article 13(2), at least 80 % of the borrowers in the pool shall be SMEs at the time of issuance of the securitisation. , 360, 1.2.2.5. Corporate debt securities (CQS2/3) Point (b) of Article 12(1) of Delegated Regulation (EU) 2015/61 Corporate debt securities which comply with point (b) of Article 12(1) of Delegated Regulation (EU) 2015/61 , 370, 1.2.2.6. Corporate debt securities — non-interest bearing assets (held by credit institutions for religious reasons) (CQS1/2/3) Article 12(3) of Delegated Regulation (EU) 2015/61 A competent authority may allow credit institutions which, according to their statutes of incorporation, are unable to hold interest bearing assets for reasons of religious observance, to derogate from points (ii) and (iii) of point (b) of Article 12(1) of Delegated Regulation (EU) 2015/61, provided that there is evidence of insufficient availability of non-interest bearing assets meeting the requirements laid down in those points and that the non-interest bearing assets in question are adequately liquid in private markets. Those credit institutions shall report corporate debt securities containing non-interest bearing assets as long as they meet the requirements of point (i) of point (b) of Article 12(1) of Delegated Regulation (EU) 2015/61 and have received proper derogation from their competent authority. , 380, 1.2.2.7. Shares (major stock index) Point (c) of Article 12(1) of Delegated Regulation (EU) 2015/61 Shares, which comply with point (c) of Article 12(1) of Delegated Regulation (EU) 2015/61 and are denominated in the currency of the credit institution’s home Member State. Credit institutions shall also report shares complying with point (c) of Article 12(1) and denominated in a different currency, provided that they are counted as level 2B assets only up to the amount to cover the liquidity outflows in that currency or in the jurisdiction where the liquidity risk is taken. , 390, 1.2.2.8. Non-interest bearing assets (held by credit institutions for religious reasons) (CQS3-5) Point (f) of Article 12(1) of Delegated Regulation (EU) 2015/61 For credit institutions which, according to their statutes of incorporation, are unable to hold interest bearing assets for reasons of religious observance, non-interest bearing assets constituting a claim on or guaranteed by central banks or by the central government or the central bank of a third country or by a regional government, local authority or public sector entity in a third country, provided that those assets have a credit assessment by a nominated ECAI of at least credit quality step 5 in accordance with Article 114 of Regulation (EU) No 575/2013, or the equivalent credit-quality step in the event of a short-term credit assessment. , 400, 1.2.2.9. Restricted-use central bank committed liquidity facilities Point (d) of Article 12(1) and Article 14 of Delegated Regulation (EU) 2015/61 Undrawn amount of restricted-use committed liquidity facilities provided by central banks which comply with Article 14 of Delegated Regulation (EU) 2015/61. , 410, 1.2.2.10. Qualifying CIU shares/units: underlying is asset-backed securities (residential or auto, CQS1) Point (e) of Article 15(2) of Delegated Regulation (EU) 2015/61 Shares or units in CIUs whose underlying assets correspond to assets that do qualify as level 2B assets as specified in points (i), (ii) and (iv) of point (g) of Article 13(2) of Delegated Regulation (EC) No 2015/61. , 420, 1.2.2.11. Qualifying CIU shares/units: underlying is High quality covered bonds (RW35 %) Point (f) of Article 15(2) of Delegated Regulation (EU) 2015/61 Shares or units in CIUs whose underlying assets correspond to assets that do qualify as level 2B assets as specified in point (e) of Article 12(1) of Delegated Regulation (EU) 2015/61. , 430, 1.2.2.12. Qualifying CIU shares/units: underlying is asset-backed securities (commercial or individuals, Member State, CQS1) Point (g) of Article 15(2) of Delegated Regulation (EU) 2015/61 Shares or units in CIUs whose underlying assets correspond to assets that do qualify as level 2B assets as specified in points (iii) and (v) of point (g) of Article 13(2) of Delegated Regulation (EU) 2015/61. Note that for the purpose of points (iii) of point (g) Article 13(2), at least 80 % of the borrowers in the pool shall be SMEs at the time of issuance of the securitisation. , 440, 1.2.2.13. Qualifying CIU shares/units: underlying is corporate debt securities (CQS2/3), shares (major stock index) or non-interest bearing assets (held by credit institutions for religious reasons) (CQS3-5) Point (h) of Article 15(2) of Delegated Regulation (EU) 2015/61 Shares or units in CIUs whose underlying assets correspond to corporate debt securities that comply with point (b) of Article 12(1) of Delegated Regulation (EU) 2015/61, shares that comply with point (c) of Article 12(1) of the same Regulation or non-interest bearing assets that comply with point (f) of Article 12(1) of the same Regulation. , 450, 1.2.2.14. Deposits by network member with central institution (no obligated investment) Point (b) of Article 16(1) of Delegated Regulation (EU) 2015/61 Minimum deposit that the credit institution maintains with the central credit institution, provided that it is part of an institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013, a network eligible for the waiver provided in Article 10 of the same Regulation or a cooperative network in a Member State governed by law or contract. Credit institutions shall ensure that the central institution is under no legal or contractual obligation to hold or invest the deposits in liquid assets of specified level or category. , 460, 1.2.2.15. Liquidity funding available to network member from central institution (non-specified collateralisation) Article 16(2) of Delegated Regulation (EU) 2015/61 Undrawn amount of limited liquidity funding that complies with Article 16(2) of Delegated Regulation (EU) 2015/61. , 470, 1.2.2.16. Central credit institutions: Level 2B assets which are considered liquid assets for the depositing credit institution Article 27(3) of Delegated Regulation (EU) 2015/61 In accordance with Article 27(3) of Delegated Regulation (EU) 2015/61, it is necessary to identify liquid assets which correspond to deposits from credit institutions placed at the central institution that are considered as liquid assets for the depositing credit institution. These liquid assets shall not be counted to cover outflows other than from the corresponding deposits and shall be disregarded for the purposes of the calculations of the composition of the remaining liquidity buffer under Article 17 for the central institution at individual level. Central institutions, when reporting those assets, shall ensure that the reported amount of these liquid assets after haircut does not exceed the outflow from the corresponding deposits. Assets referred to in this row are level 2B assets. , MEMORANDUM ITEMS , 485, 2. Deposits by network member with central institution (obligated investment) Point (a) of Article 16(1) of Delegated Regulation (EU) 2015/61. Credit institutions shall report total amount of assets reported in the above sections as per the requirements in point (a) of Article 16(1) of Delegated Regulation (EU) 2015/61. , 580, 3. Level 1/2A/2B assets excluded due to currency reasons Articles 8(6), point (d) of Article 10(1) and point (c) of Article 12(1) of Delegated Regulation (EU) 2015/61 Institution shall report the portion of Level 1, Level 2A and Level 2B assets referred to in Articles 10 to 16 which are not recognisable by institution in accordance with Article 8(6), point (d) of Article 10(1) and point (c) of Article 12(1). , 590, 4. Level 1/2A/2B assets excluded for operational reasons except for currency reasons Article 8 of Delegated Regulation (EU) 2015/61 Credit institutions shall report assets in compliance with Article 7 of Delegated Regulation (EU) 2015/61 but that do not meet the requirements specified in Article 8 of Delegated Regulation (EU) 2015/61, provided that they have not been reported in row 580 for currency reasons. , 1,Forward starting transaction,Yes,# 2, No,# 4, 2,Forward transaction entered into subsequent to the reporting date;,Yes, Do not report , No,# 3, 3,Forward transaction that start within the 30 day time horizon and mature after the 30-day horizon where the initial leg produces a net outflow,Yes,ID 1.1.8.6., No, Do not report , 4,An item requiring additional outflows in accordance with Article 30 of DA?,Yes,# 5 and subsequently # 51, No,# 5, 5,Retail deposit in accordance with Article 411 (2) of Regulation (EU) 575/2013?,Yes,# 6, No,# 12, 6,Cancelled deposit with a residual maturity of less than 30 calendar days and where pay-out has been agreed to another credit institution?,Yes,ID 1.1.1.2., No,# 7, 7,Deposit in accordance with Article 25(4) of DA?,Yes,ID 1.1.1.1., No,# 8, 8,Deposit in accordance with Article 25(5) of DA?,Yes,ID 1.1.1.6., No,# 9, 9,Deposit in accordance with Article 25(2) of DA?,Yes,Allocate into one relevant item of ID 1.1.1.3., No,# 10, 10,Deposit in accordance with Article 24(4) of DA?,Yes,ID 1.1.1.5., No,# 11, 11,Deposit in accordance with Article 24(1) of DA?,Yes,ID 1.1.1.4., No,ID 1.1.1.7., 12,Liability that become due, can be called for pay- out by the issuer or by the provider of the funding or entail an expectation by the provider of the funding that the credit institution would repay the liability during the next 30 calendar days?,Yes,# 13, No,# 30, 13,Liability resulting from the institution’s own operating expenses?,Yes,ID 1.1.8.1., No,# 14, 14,Liability in form of bond sold exclusively in the retail market and held in a retail account in accordance with Article 28(6) of DA?,Yes,Follow path for retail deposits (ie. answer yes for # 5 and treat accordingly), No,# 15, 15,Liability in form of debt security?,Yes,ID 1.1.8.2., No,# 16, 16,Deposit received as collateral?,Yes,Allocate across relevant items of ID 1.1.5., No,# 17, 17,Deposit arising out of a corresponding banking or from the prime brokerage?,Yes,ID1.1.4.1., No,# 18, 18,Operational deposit in accordance with Article 27 of DA?,Yes,# 19, No,# 24, 19,Maintained in the context of IPS or a cooperative network?,Yes,# 20, No,# 22, 20,Treated as liquid assets for the depositing credit institution?,Yes,ID 1.1.2.2.2., No,# 21, 21,Maintained to obtain cash clearing and central credit institution services within a network?,Yes,ID 1.1.2.4., No,ID 1.1.2.2.1., 22,Maintained for clearing, custody, cash management or other comparable services in the context of an established operational relationship?,Yes,Allocate into one relevant item of ID 1.1.2.1., No,# 23, 23,Maintained in the context of an established operational relationship (other) with non-financial customers?,Yes,ID 1.1.2.3., No,# 24, 24,Excess operational deposits?,Yes,Allocate into one relevant item of ID 1.1.3., No,# 25, 25,Other deposit?,Yes,# 26, No,# 27, 26,Deposits by financial customers?,Yes,ID 1.1.4.2., No,Allocate into one relevant item of ID 1.1.4.3., 27,Liability from secured lending and capital market driven transaction with the exception of derivatives and collateral swaps?,Yes,Allocate into one relevant item of ID 1.2., No,# 28, 28,Liability from collateral swaps?,Yes,Allocate into one relevant item of C75.01 and ID 1.3. where applicable., No,# 29, 29,Liability resulting in an outflow from derivatives in accordance with Article 30(4) of DA?,Yes,ID 1.1.5.5., No,# 30, 30,Any other liability that becomes due in the next 30 days?,Yes,ID 1.1.8.3, No,#31, 31,Contractual commitments to extend funding to non-financial customers that is due in the next 30 days in excess of inflows from those customers?,Yes,One of the following IDs: 1.1.8.4.1 to 1.1.8.4.4, No,#32, 32,Other outflows that are due in the next 30 days not mentioned above?,Yes,ID 1.1.8.6, No,#33, 33,Undrawn amount that can be drawn from committed credit and liquidity facility in accordance with Article 31 of DA?,Yes,#34, No,# 42, 34,Committed credit facility?,Yes,# 35, No,# 37, 35,Within IPS or cooperative network treated as liquid asset by the depositing institution?,Yes,ID 1.1.6.1.6., No,# 36, 36,Within a group or an IPS subject to preferential treatment?,Yes,ID 1.1.6.1.5., No,Allocate into one relevant remaining item of ID 1.1.6.1., 37,Committed liquidity facility?,Yes,#38, n/a,n/a, 38,Within IPS or cooperative network treated as liquid asset by the depositing institution?,Yes,ID 1.1.6.2.7., No,# 39, 39,Within a group or an IPS subject to preferential treatment?,Yes,ID 1.1.6.2.6., No,# 40, 40,To SSPEs?,Yes,Allocate into one relevant item of ID 1.1.6.2.4., No,#41, 41,To personal investment companies?,Yes,ID 1.1.6.2.3., No,Allocate into one relevant remaining item of ID 1.1.6.2., 42,Other product or service in accordance with Article 23 of DA?,Yes,# 43, No, Do not report , 43,Trade finance off balance sheet related product?,Yes,ID1.1.7.8., No,# 44, 44,Undrawn loans and advances to wholesale counterparties?,Yes,ID 1.1.7.2., No,# 45, 45,Mortgages that have been agreed but not yet drawn down,Yes,ID 1.1.7.3., No,# 46, 46,Planned outflow related to renewal or extension of new retail or wholesale loans?,Yes,ID 1.1.7.6., No,# 47, 47,Credit cards?,Yes,ID 1.1.7.4., No,# 48, 48,Overdrafts?,Yes,ID 1.1.7.5., No,# 49, 49,Derivatives payable?,Yes,ID1.1.7.7., No,# 50, 50,Other off balance sheet and contingent funding obligation?,Yes,ID1.1.7.1., No,ID 1.1.7.9., 51,Debt security already reported in item 1.1.8.2 of C 73.00?,Yes, Do not report , No,# 52, 52,Liquidity requirement for derivatives in accordance with Article 30.4 of DA already considered in question # 29?,Yes, Do not report , No,Allocate across relevant items of ID 1.1.5., 010, Amount 1.1. Unsecured transactions/deposits specific instructions: Credit institutions shall report here the outstanding balance of various categories of liabilities and off-balance sheet commitments as specified in Articles 22 to 31 of Delegated Regulation (EU) 2015/61. Subject to prior approval of the competent authority within each category of outflows, the amount of each item reported in Column 010 of template C 73.00 of Annex XXIV shall be netted by subtracting the relevant amount of interdependent inflow in accordance with Article 26. 1.2. Secured lending and capital market-driven transactions specific instructions: Credit institutions shall report here the outstanding balance of the liabilities which represent the cash leg of the secured transaction in accordance with Article 22(2) of Delegated Regulation (EU) 2015/61,. , 020, Market value of collateral extended Secured lending and capital market-driven transactions specific instructions: Credit institutions shall report here the market value of extended collateral which is calculated as the current market value gross of haircut and net of flows resulting from unwinding associated hedges in accordance with Article 8(5) of Delegated Regulation (EU) 2015/61) and subject to the following conditions: Where a credit institution may only recognise part of their foreign currency shares, or foreign currency central government or bank assets, or domestic currency central government or central bank assets within their HQLA, only the recognizable part shall be reported within the rows on Level 1, Level 2A and Level 2B asssets in accordance with point (ii) of point (c) of Article 12(1) and point (d) of Article 10(1) of Delegated Regulation (EU) 2015/61. Where the particular asset is used as collateral but in an amount which is surplus to the portion which can be recognised within liquid assets, the surplus amount shall be reported in the non-liquid section; Level 2A assets shall be reported in the corresponding L2A asset row, even if the Alternative Liquidity Approach is being followed (i.e. do not move L2A to L1 in the secured transaction reporting). , 030, Value of collateral extended in accordance with Article 9 Secured lending and capital market-driven transactions specific instructions: Credit institutions shall report here the value of extended collateral in accordance with Article 9 of Delegated Regulation (EU) 2015/61. This is calculated by multiplying Column 020 of template C 73.00 of Annex XXIV by the applicable weight/haircut from template C 72.00 of Annex XXIV corresponding to asset type. Column 030 of template C 73.00 of Annex XXIV is used in the calculation of the adjusted amount of liquid assets in template C 76.00 of Annex XXIV. , 040, Standard Weight Articles 24 to 31a of Delegated Regulation (EU) 2015/61 The standard weights in Column 040 are those specified in Delegated Regulation (EU) 2015/61 by default and are provided for information only. , 050, Applicable Weight Both unsecured and secured: Credit institutions shall report here applicable weights. These weights are those specified in Articles 22 to 31a of Delegated Regulation (EU) 2015/61. Applicable weights may result in weighted average values and shall be reported in decimal terms (i.e. 1,0 for an applicable weight of 100 per cent, or 0,5 for an applicable weight of 50 per cent). Applicable weights may reflect, but are not limited to, firm-specific and national discretions. , 060, Outflow Both unsecured and secured: Credit institutions shall report here the outflows. Those outflows are calculated by multiplying Column 010 C 73.00 of Annex XXIV by Column 050 C 73.00 of Annex XXIV. , 010, 1. OUTFLOWS Chapter 2 of Title III of Delegated Regulation (EU) 2015/61 Credit institutions shall report here on outflows in accordance with Chapter 2 of Title III of Delegated Regulation (EU) 2015/61. , 020, 1.1. Outflows from unsecured transactions/deposits Articles 20 to 31a of Delegated Regulation (EU) 2015/61 Credit institutions shall report here on outflows in accordance with Articles 21 to 31a of Delegated Regulation (EU) 2015/61, with the exception of outflows reported in accordance with Article 28(3) an (4) of that Delegated Regulation. , 030, 1.1.1. Retail deposits Articles 24 and 25 of Delegated Regulation (EU) 2015/61 Credit institutions shall report here on retail deposits as defined in Article 411 (2) of Regulation (EU) 575/2013. Credit institutions shall also report within the appropriate retail deposit category the amount of the notes, bonds and other securities issued which are sold exclusively in the retail market and held in a retail account, as referred to in Article 28(6) of Delegated Regulation (EU) 2015/61. Credit institutions will consider for this category of liability the applicable outflow rates provided for by Delegated Regulation (EU) 2015/61 for the different categories of retail deposits. Accordingly, credit institutions shall report as applicable weigh the average of the relevant applicable weights for all these deposits. , 035, 1.1.1.1. deposits exempted from the calculation of outflows Article 25(4) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here those categories of retail deposits exempted from the calculation of outflows if the conditions of points (a) and (b) of Article 25(4) have been met. , 040, 1.1.1.2. deposits where the pay-out has been agreed within the following 30 days Article 25(4) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here deposits with a residual maturity of less than 30 days where pay-out has been agreed. , 050, 1.1.1.3. deposits subject to higher outflows Articles 25(2) and (3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here the full balance of the deposits subject to higher outflow rates in accordance with Article 25(2) and (3) of Delegated Regulation (EU) 2015/61. Those retail deposits where the assessment under Article 25(2) of Delegated Regulation (EU) 2015/61 for their categorization has not been carried out or is not completed shall also be reported here. , 060, 1.1.1.3.1. Category 1 Article 25(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of the whole outstanding balance of every retail deposit which fulfils the criteria in point (a) or two of the criteria in points (b) to (e) of Article 25(2) of Delegated Regulation (EU) 2015/61, unless these deposits have been taken in third countries where a higher outflow is applied in accordance with Article 25(5) of Delegated Regulation (EU) 2015/61 in which case they shall be reported within this latter category. Credit institutions shall report as applicable weight the average of the rates, either those standard rates envisaged by default in point (a) of Article 25(3) of Delegated Regulation (EU) 2015/61 or higher ones if applied by a competent authority, which have been effectively applied on the full amount of every deposit referred to in the preceding paragraph and weighted by the cited corresponding amounts. , 070, 1.1.1.3.2. Category 2 Article 25(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of the whole outstanding balance of every retail deposit which fulfils the criteria in point (a) of Article 25(2) of Delegated Regulation (EU) 2015/61 and at least another criterion referred to in Article 25(2) or three or more criteria of Article 25(2) unless these deposits have been taken in third countries where a higher outflow is applied in accordance with Article 25(5) of Delegated Regulation (EU) 2015/61, in which case they shall be reported within this latter category. Those retail deposits where the assessment under Article 25(2) for their categorization has not been carried out or is not completed shall also be reported here. Credit institutions shall report as applicable weight the average of the rates, either those standard rates envisaged by default in point (b) of Article 25(3) of Delegated Regulation (EU) 2015/61, or higher ones if applied by a competent authority, which have been applied on the full amount of every deposit referred to in the preceding paragraphs and weighted by the cited corresponding amounts. , 080, 1.1.1.4. stable deposits Article 24 of Delegated Regulation (EU) 2015/61 Credit institutions shall report the part of the amounts of retail deposits covered by a Deposit Guarantee Scheme in accordance with Directive 94/19/EC or Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third country and either is part of an established relationship making withdrawal highly unlikely or is held in a transactional account in accordance with Article 24(2) and (3) of Delegated Regulation (EU) 2015/61 respectively and where: Those deposits do not fulfil the criteria for a higher outflow rate laid down in Article 25(2), (3) and (5) of Delegated Regulation (EU) 2015/61, in which case they shall be reported as deposits subject to higher outflows; or Those deposits have not been taken in third countries where a higher outflow is applied in accordance with Article 25(5) of Delegated Regulation (EU) 2015/61, in which case they shall be reported within this category; The derogation specified in Article 24(4) of Delegated Regulation (EU) 2015/61 is not applicable. , 090, 1.1.1.5. Derogated stable deposits Article 24(4) and (6) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the part of the amounts of retail deposits which is covered by a Deposit Guarantee Scheme in accordance with Directive 2014/49/EU up to a maximum level of EUR 100 000 and either is part of an established relationship making withdrawal highly unlikely or is held in a transactional account in accordance with Article 24(2) and (3) of Delegated Regulation (EU) 2015/61 respectively and where: Those deposits do not fulfil the criteria for a higher outflow rate laid down in Article 25(2), (3) and (5) of Delegated Regulation (EU) 2015/61 in which case they shall be reported as deposits subject to higher outflows; or Those deposits have not been taken in third countries where a higher outflow is applied in accordance with Article 25(5) of Delegated Regulation (EU) 2015/61 in which case they shall be reported within this category; The derogation envisaged in Article 24(4) of Delegated Regulation (EU) 2015/61 is applicable. , 100, 1.1.1.6. deposits in third countries where a higher outflow is applied Article 25(5) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of retail deposits taken in a third country where a higher outflow is applied in accordance with the national law which sets out liquidity requirements in that third country. , 110, 1.1.1.7. other retail deposits Article 25(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of other retail deposits than those captured in the preceding items. , 120, 1.1.2. Operational deposits Articles 27 of Delegated Regulation (EU) 2015/61 Credit institutions shall report here the part of the operational deposits determined in accordance with Article 27 of Delegated Regulation (EU) 2015/61, which are necessary for the provision of operational services. Deposits arising out of a correspondent banking relationship or from the provision of prime brokerage services shall be considered non-operational deposits as established in Article 27(5) of Delegated Regulation (EU) 2015/61. The part of the operational deposits in excess of the amount necessary for the provision of operational services shall not be reported here but shall be reported under id 1.1.3. , 130, 1.1.2.1. maintained for clearing, custody, cash management or other comparable services in the context of an established operational relationship Point (a) of Article 27(1), Article 27(2) and (4) of Delegated Regulation (EU) 2015/61 Credit institutions shall report on deposits maintained by the depositor in order to obtain clearing, custody, cash management or other comparable services in the context of an established relationship, as referred to in point (a) of Article 27(1) of Delegated Regulation (EU) 2015/61, which are critically important to the depositor as referred to in Article 27(4) of Delegated Regulation (EU) 2015/61; funds in excess of those required for the provision of operational services shall be treated as non-operational deposits as referred to in the last sentence of Article 27(4) of Delegated Regulation (EU) 2015/61. Only deposits which have significant legal or operational limitations that make significant withdrawals within 30 calendar days unlikely, as referred in the second sentence of Article 27(4) of Delegated Regulation (EU) 2015/61 shall be reported. Credit institutions shall report separately, , the amount of those deposits covered and not covered by a Deposit Guarantee Scheme or third country equivalent deposit guarantee scheme that are referred to in Article 27(2) of Delegated Regulation (EU) 2015/61, as specified in the following items of the instructions. , 140, 1.1.2.1.1. covered by DGS (Deposit Guarantee Scheme) Point (a) of Article 27(1), Article 27(2) and (4) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the portion of the outstanding balance of operational deposits maintained in the context of an established operational relationship that fulfils the criteria set out in point (a) of Article 27(1) and Article 27(4) of Delegated Regulation (EU) 2015/61 and which is covered by a Deposit Guarantee Scheme in accordance with Directive 94/19/EC, or Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third country. , 150, 1.1.2.1.2. not covered by DGS Point (a) of Article 27(1), Article 27(2) and (4) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the portion of the outstanding balance of operational deposits in the context of an established operational relationship that fulfils the criteria set out in point (a) of Article 27(1) and Article 27(4) of Delegated Regulation (EU) 2015/61 and which is not covered by a Deposit Guarantee Scheme in accordance with Directive 94/19/EC, or Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third country. , 160, 1.1.2.2. maintained in the context of IPS (Institutional Protection Scheme) or a cooperative network Point (b) of Article 27(1) and Article 27(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here on deposits maintained in the context of a common task sharing within an institutional protection scheme meeting the requirements of Article 113(7) of Regulation (EU) No 575/2013 or within a group of cooperative credit institutions permanently affiliated to a central body meeting the requirements of Article 113(6) of the same Regulation, or as a legal or contractually established minimum deposit by another credit institution that is a Member of the same institutional protection scheme or cooperative network, as set out in point (b) of Article 27(1) of Delegated Regulation (EU) 2015/61. Credit institutions shall report those deposits into different rows depending on whether they are treated as liquid assets by the depositing credit institution or not, in accordance with Article 27(3) of Delegated Regulation (EU) 2015/61. , 170, 1.1.2.2.1. not treated as liquid assets for the depositing institution Point (b) of Article 27(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of the outstanding balance of deposits maintained in the context of a cooperative network or an institutional protection scheme in accordance with the criteria set out in point (b) Article 27(1) of Delegated Regulation (EU) 2015/61, provided those deposits are not recognised as liquid assets for the depositing credit institution. , 180, 1.1.2.2.2. treated as liquid assets for the depositing credit institution Point (b) Article 27(1) and Article 27(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report deposits from credit institutions placed at the central credit institution that are considered as liquid assets for the depositing credit institution in accordance with Article 16 of Delegated Regulation (EU) 2015/61. Credit institutions shall report the amount of these deposits up to the amount of the correspondent liquid assets after haircut, as set out in Article 27(3) of Delegated Regulation (EU) 2015/61. , 190, 1.1.2.3. maintained in the context of an established operational relationship (other) with non-financial customers Point (c) of Article 27(1), Article 27(4) and (6) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of the outstanding balance of deposits maintained by a non-financial customer in the context of an established operational relationship other than that mentioned in point (a) of Article 27(1) of Delegated Regulation (EU) 2015/61 and subject to the requirements set out in Article 27(6) of Delegated Regulation (EU) 2015/61. Only those deposits which have significant legal or operational limitations that make significant withdrawals within 30 calendar days unlikely, as referred to in Article 27(4) of Delegated Regulation (EU) 2015/61, shall be reported. , 200, 1.1.2.4. maintained to obtain cash clearing and central credit institution services within a network Point (d) Article 27(1) and Article 27(4) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of the outstanding balance of deposits maintained by the depositor to obtain cash clearing and central institution services and where the credit institution belongs to one of a network or schemes referred to in Article 16 of Delegated Regulation (EU) 2015/61, as set out in point (d) of Article 27(1) of Delegated Regulation (EU) 2015/61. Those cash clearing and central credit institution services only cover such services to the extent that they are rendered in the context of an established relationship which is critically important to the depositor as referred to in the first sentence of Article 27(4) of Delegated Regulation (EU) 2015/61; funds in excess of those required for the provision of operational services shall be treated as non-operational deposits as referred to in the last sentence of Article 27(4) of Delegated Regulation (EU) 2015/61). Only those deposits which have significant legal or operational limitations that make significant withdrawals within 30 calendar days unlikely, as referred to in Article 27(4) of Delegated Regulation (EU) 2015/61, shall be reported. , 203, 1.1.3. Excess operational deposits Article 27(4) of Delegated Regulation (EU) 2015/61. Credit institutions shall report here the part of the operational deposits in excess of those required for the provision of operational services. , 204, 1.1.3.1. deposits by financial customers Article 27(4) and 31a(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the part of the operational deposits from financial customers in excess of those required for the provision of the operational services in accordance with Article 27(4) of Delegated Regulation (EU) 2015/61. , 205, 1.1.3.2. deposits by other customers Article 27(4) and 28(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the part of the operational deposits from customers other than financial customers, and excluding retail deposits, in excess of those required for the provision of the operational services as referred to in the last sentence of Article 27(4) of Delegated Regulation (EU) 2015/61. These excess operational deposits shall be reported in two different rows depending on whether or not the entire amount of the excess operational deposit is covered (by a Deposit Guarantee Scheme or third country equivalent Deposit Guarantee Scheme). , 206, 1.1.3.2.1. covered by DGS Articles 27(4) and 28(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the entire amount of the outstanding balance of these excess operational deposits maintained by other customers if that entire amount is covered by a Deposit Guarantee Scheme in accordance with Directive 94/19/EC or Directive 2014/48/EC or an equivalent Deposit Guarantee Scheme in a third country as referred to in Article 28(1) of Delegated Regulation (EU) 2015/61. , 207, 1.1.3.2.2. not covered by DGS Article 27(4) and 28(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the entire amount of the outstanding balance of these excess operational deposits maintained by other customers if that entire amount is not covered by a Deposit Guarantee Scheme in accordance with Directive 94/19/EC or Directive 2014/48/EC or an equivalent Deposit Guarantee Scheme in a third country, as referred to in Article 28(1) of Delegated Regulation (EU) 2015/61. , 210, 1.1.4. Non-operational deposits Articles 27(5), 28(1) and 31(9) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here on unsecured deposits referred to in Article 28(1) of Delegated Regulation (EU) 2015/61 and those arising out of a correspondent banking or from the provision of prime brokerage services, as referred to in Article 27(5) of Delegated Regulation (EU) 2015/61. Credit institutions shall report separately, with the exception of the liabilities arising out of correspondent banking relationship or from the provision of prime brokerage services, as referred to in Article 27(5) of Delegated Regulation (EU) 2015/61, the non-operational deposits covered and not covered by a Deposit Guarantee Scheme or third country equivalent deposit guarantee scheme, as specified in the following items of the instructions. The part of operational deposits in excess of those required for the provision of operational services shall not be reported here but shall be reported under id 1.1.3. , 220, 1.1.4.1. correspondent banking and provisions of prime brokerage deposits Article 27(5) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of the outstanding balance of deposits arising out of correspondent banking relationship or from the provision of prime brokerage, as referred to in Article 27(5) of Delegated Regulation (EU) 2015/61. , 230, 1.1.4.2. deposits by financial customers Article 31a(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of the outstanding balance of deposits maintained by financial customers to the extent they are not considered as operational deposits in accordance with Article 27 of Delegated Regulation (EU) 2015/61. , 240, 1.1.4.3. deposits by other customers Article 28(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report on deposits maintained by other customers (other than financial customers and customers considered for the retail deposits) as referred to in Article 28(1) of Delegated Regulation (EU) 2015/61, to the extent those deposits are not considered operational deposits in accordance with Article 27 of Delegated Regulation (EU) 2015/61. Those deposits shall be reported in two different rows depending on whether or not the entire amount of the deposit is covered (by a Deposit Guarantee Scheme or third country equivalent Deposit Guarantee Scheme). , 250, 1.1.4.3.1. covered by DGS Article 28(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the entire amount of the outstanding balance of those deposits maintained by other customers if that entire amount is covered by a Deposit Guarantee Scheme in accordance with Directive 94/19/EC or Directive 2014/48/EC or an equivalent Deposit Guarantee Scheme in a third country, as referred to in Article 28(1) of Delegated Regulation (EU) 2015/61. , 260, 1.1.4.3.2. not covered by DGS Article 28(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the entire amount of the outstanding balance of these deposits maintained by other customers if that entire amount is not covered by a Deposit Guarantee Scheme in accordance with Directive 94/19/EC or Directive 2014/48/EC or an equivalent Deposit Guarantee Scheme in a third country, as referred to in Article 28(1) of Delegated Regulation (EU) 2015/61. , 270, 1.1.5. Additional outflows Article 30 of Delegated Regulation (EU) 2015/61 Credit institutions shall report here additional outflows as referred to in Article 30 of Delegated Regulation (EU) 2015/61. Deposits received as collateral, as referred in Article 30(7) of Delegated Regulation (EU) 2015/61, shall not be considered liabilities for the purposes of Article 24, 25, 27 or 31a of Delegated Regulation (EU) 2015/61, but shall be subject to Article 30(1) to (6) of Delegated Regulation (EU) 2015/61, where applicable. , 280, 1.1.5.1. collateral other than Level 1 assets posted for derivatives Article 30(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the market value of collateral other than Level 1 collateral which is posted for contracts listed in Annex II of Regulation (EU) No 575/2013 and credit derivatives. , 290, 1.1.5.2. level 1 EHQ Covered Bonds assets collateral posted for derivatives Article 30(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the market value of level 1 EHQ Covered Bonds collateral which is posted for contracts listed in Annex II of Regulation (EU) No 575/2013 and credit derivatives. , 300, 1.1.5.3. material outflows due to deterioration of own credit quality Article 30(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report total amount of additional outflows they have calculated and notified to the competent authorities in accordance with Article 30(2) of Delegated Regulation (EU) 2015/61. If an amount subject to outflow due to deterioration of own credit quality has been reported elsewhere in a row with less than 100 % weight, then an amount shall also be reported in Row 300 such that the sum of the outflows is 100 % outflow in total for the transaction. , 310, 1.1.5.4. impact of an adverse market scenario on derivatives transactions Article 30(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of outflows calculated in accordance with Commission Delegated Regulation (EU) 2017/208. , 340, 1.1.5.5. outflows from derivatives Article 30(4) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of outflows expected over 30 calendar days from contracts listed in Annex II of Regulation (EU) No 575/2013 and from credit derivatives calculated in accordance with Article 21 of Delegated Regulation (EU) 2015/61. For the cases of reporting in a separate currency, in accordance with Article 415(2) of Regulation (EU) No 575/2013, only, credit institutions shall report outflows which occur only in the respective significant currency. Netting by counterparty may only be applied to flows in that currency, for instance Counterparty A: EUR+10 and Counterparty A: EUR-20 shall be reported as EUR10 outflow. No netting shall be made across counterparties, for instance Counterparty A: EUR- 10, Counterparty B: EUR+40 shall be reported as EUR10 outflow on C73.00 (and EUR40 inflow on C74.00). , 350, 1.1.5.6. short positions Article 30(5) of Delegated Regulation (EU) 2015/61 If the credit institution has a short position that is covered by an unsecured security borrowing, the credit institution shall add an additional outflow corresponding to 100% of the market value of the securities or other assets sold short unless the terms upon which the credit institution has borrowed them require their return only after 30 calendar days. If the short position is covered by a collateralised securities financing transaction, the credit institution shall assume the short positon will be maintained throughout the 30 calendar day period and received a 0% outflow. , 360, 1.1.5.6.1. covered by collateralised SFT (securities financing transactions) Article 30(5) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the market value of securities or other assets sold short that are covered by collateralised securities financing transactions and to be delivered within 30 calendar days unless the credit institution has borrowed them at terms requiring their return only after the 30 calendar day period. , 370, 1.1.5.6.2. other Article 30(5) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the market value of securities or other assets sold short other than those covered by collateralised securities financing transactions and to be delivered within 30 calendar days unless the credit institution has borrowed them at terms requiring their return only after the 30 calendar day period. , 380, 1.1.5.7. callable excess collateral Point (a) of Article 30(6) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the market value of excess collateral that the institution holds and that can be contractually called at any times by the counterparty. , 390, 1.1.5.8. due collateral Point (b) of Article 30(6) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the market value of collateral that is due to be posted to counterparty within the 30 calendar day period. , 400, 1.1.5.9. liquid asset collateral exchangeable for non liquid assets Point (c) of Article 30(6) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the market value of collateral that qualifies as liquid assets for the purpose of Title II that can be substituted for assets corresponding to assets that would not qualify as liquid assets for the purpose of Title II without the consent of the institution. , 410, 1.1.5.10. loss of funding on structured financing activities Article 30(8) to 30(10) of Delegated Regulation (EU) 2015/61 Credit institutions shall assume 100 % outflow for loss of funding on asset backed securities, covered bonds and other structured financing instruments maturing within the 30 calendar day period issued by the credit institution or by sponsored conduits or SPVs. Credit institutions that are providers of liquidity facilities associated with financing programs reported here do not need to double count the maturing financing instrument and the liquidity facility for consolidated programs. , 420, 1.1.5.10.1. structured financing instruments Article 30(8) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the current outstanding amount of own liabilities or liabilities of sponsored conduits or SPVs from asset backed securities, covered bonds and other structured financing instruments maturing within the 30 calendar day period. , 430, 1.1.5.10.2. financing facilities Article 30(9) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maturing amount of liabilities from asset- backed commercial papers, conduits, securities investment vehicles and other such financing facilities, in so far they do not enter into the scope of definition of the instruments defined in item 1.1.5.10.1., or the amount of assets that could potentially be returned or the liquidity required in the scope of those instruments. All funding on asset-backed commercial paper, conduits, securities investment vehicles and other such financing facilities maturing or returnable within 30 days. Credit institutions having structured financing facilities that include the issuance of short-term debt instruments, such as asset backed commercial paper, shall report the potential liquidity outflows from these structures. These include, but are not limited to, (i) the inability to refinance maturing debt, and (ii) the existence of derivatives or derivative-like components contractually written into the documentation associated with the structure that would allow the “return” of assets in a financing arrangement, or that require the original asset transferor to provide liquidity, effectively ending the financing arrangement (“liquidity puts”) within the 30-day period. Where the structured financing activities are conducted through a special purpose entity (such as a special purpose vehicle, conduit or SIV), the credit institution shall, in determining the HQLA requirements, look through to the maturity of the debt instruments issued by the entity and any embedded options in financing arrangements that may potentially trigger the “return” of assets or the need for liquidity, irrespective of whether or not the SPV is consolidated. , 450, 1.1.5.11. internal netting of client’s positions Article 30(12) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here the market value of the non-liquid assets of a client that, in relation to prime brokerage services, the credit institution has used to cover short sales of another client by internally matching them.. , 460, 1.1.6. Committed facilities Article 31 of Delegated Regulation (EU) 2015/61 Credit institutions shall report here on outflows as defined in Article 31 of Delegated Regulation (EU) 2015/61. Credit institutions shall also report here on committed facilities in accordance with Article 29 of Delegated Regulation (EU) 2015/61. Maximum amount that could be drawn shall be assessed in accordance with Article 31(2) of Delegated Regulation (EU) 2015/61. , 470, 1.1.6.1. credit facilities Credit institutions shall report here on committed credit facilities as defined in Article 31(1) of Delegated Regulation (EU) 2015/61. , 480, 1.1.6.1.1. to retail customers Article 31(3) of Delegated Regulation (EU) 2015/61. Credit institutions shall report the maximum amount that could be drawn from undrawn committed credit facilities to retail customers as defined in Article 411 (2) of Regulation (EU) 575/2013. , 490, 1.1.6.1.2. to non-financial customers other than retail customers Article 31(4) of Delegated Regulation (EU) 2015/61. Credit institutions shall report the maximum amount that could be drawn from undrawn committed credit facilities to customers that are neither financial customers in accordance with Article 411 (1) of Regulation (EU) 575/2013 nor retail customers in accordance with Article 411 (2) of Regulation (EU) 575/2013 and which have not been provided for the purpose of replacing funding of the client in situations where the client is unable to obtain funding requirements in the financial markets. , 500, 1.1.6.1.3. to credit institutions Credit institutions shall report here on committed credit facilities provided to credit institutions. , 510, 1.1.6.1.3.1. for funding promotional loans of retail customers Article 31(9) of Delegated Regulation (EU) 2015/61. Credit institutions shall report the maximum amount that could be drawn from undrawn committed credit facilities provided to credit institutions for the sole purpose of directly or indirectly funding promotional loans qualifying as exposures to customers in accordance with Article 411 (2) of Regulation (EU) 575/2013. Only credit institutions which have been set up and are sponsored by central or regional government of at least one Member State may report this item. , 520, 1.1.6.1.3.2. for funding promotional loans of non-financial customers Article 31(9) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed credit facilities provided to credit institutions for the sole purpose of directly or indirectly funding promotional loans qualifying as exposures to customers who are neither financial customers in accordance with Article 411 (1) of Regulation (EU) 575/2013 nor retail customers in accordance with Article 411 (2) of Regulation (EU) 575/2013. Only credit institutions which have been set up and are sponsored by central or regional government of at least one Member State may report this item. , 530, 1.1.6.1.3.3. other Point (a) of Article 31(8) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed credit facilities provided to credit institutions other than those reported above. , 540, 1.1.6.1.4. to regulated financial institutions other than credit institutions Point (a) of Article 31(8) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed credit facilities provided to regulated financial institutions other than credit institutions. , 550, 1.1.6.1.5. within a group or an IPS if subject to preferential treatment Article 29 of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed credit facilities for which they have received permission to apply a lower outflow rate in accordance with Article 29 of Delegated Regulation (EU) 2015/61. , 560, 1.1.6.1.6. within an IPS or cooperative network if treated as liquid asset by the depositing institution Article 31(7) of Delegated Regulation (EU) 2015/61 Central institutions of a scheme or network referred to in Article 16 shall report the maximum amount that could be drawn from undrawn committed credit facilities to member credit institution where such member credit institution treat the facility as a liquid asset in accordance with Article 16(2). , 570, 1.1.6.1.7. to other financial customers Point (c) of Article 31(8) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed credit facilities other than those reported above to other financial customers. , 580, 1.1.6.2. liquidity facilities Article 31(1) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here on committed liquidity facilities as defined in Article 31(1) of Delegated Regulation (EU) 2015/61. , 590, 1.1.6.2.1. to retail customers Article 31(3) of Delegated Regulation (EU) 2015/61. Credit institutions shall report the maximum amount that could be drawn from undrawn committed liquidity facilities to retail customers as defined in Article 411 (2) of Regulation (EU) 575/2013. , 600, 1.1.6.2.2. to non-financial customers other than retail customers Article 31(5) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed liquidity facilities to customers that are neither financial customers in accordance with Article 411 (1) of Regulation (EU) 575/2013 nor retail customers in accordance with Article 411 (2) of Regulation (EU) 575/2013. , 610, 1.1.6.2.3. to personal investment companies Article 31(5) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amounts that could be drawn from undrawn committed liquidity facilities provided to private investment companies. , 620, 1.1.6.2.4. to SSPEs (securitization special purpose vehicle) Credit institutions shall report here on committed liquidity facilities provided to SSPEs. , 630, 1.1.6.2.4.1. to purchase assets other than securities from non-financial customers Article 31(6) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount of undrawn committed liquidity facilities provided to an SSPE for the purpose of enabling such SSPE to purchase assets, other than securities from clients that are not financial customers, to the extent that it exceeds the amount of as sets currently purchased from clients and where the maximum amount that can be drawn is contractually limited to the amount of assets currently purchased. , 640, 1.1.6.2.4.2. other Point (b) of Article 31(8) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed liquidity facilities provided to SSPEs for other than above mentioned reasons. This includes arrangements under which the institution is required to buy or swap assets from an SSPE. , 650, 1.1.6.2.5. to credit institutions Credit institutions shall report here on committed liquidity facilities provided to credit institutions. , 660, 1.1.5.2.5.1. for funding promotional loans of retail customers Article 31(9) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed liquidity facilities provided to credit institutions for the sole purpose of directly or indirectly funding promotional loans qualifying as exposures to customers in accordance with Article 411 (2) of Regulation (EU) 575/2013. Only credit institutions which have been set up and are sponsored by central or regional government of at least one Member State may report this item. , 670, 1.1.6.2.5.2. for funding promotional loans of non-financial customers Article 31(9) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed liquidity facilities provided to credit institutions for the sole purpose of directly or indirectly funding promotional loans qualifying as exposures to customers who are neither financial customers in accordance with Article 411 (1) of Regulation (EU) 575/2013 nor retail customers in accordance with Article 411 (2) of Regulation (EU) 575/2013. Only credit institutions which have been set up and are sponsored by central or regional government of at least one Member State may report this item. , 680, 1.1.6.2.5.3. other Point (a) of Article 31(8) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn of undrawn committed liquidity facilities provided to credit institutions not mentioned above. , 690, 1.1.6.2.6. within a group or an IPS if subject to preferential treatment Article 29 of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed liquidity facilities for which they have received permission to apply a lower outflow rate in accordance with Article 29 of Delegated Regulation (EU) 2015/61. , 700, 1.1.6.2.7. within an IPS or cooperative network if treated as liquid asset by the depositing institution Article 31(7) of Delegated Regulation (EU) 2015/61 Central institutions of a scheme or network referred to in Article 16 shall report the maximum amount that could be drawn from undrawn committed liquidity facilities to member credit institution where such member credit institution treat the facility as a liquid asset in accordance with Article 16(2). , 710, 1.1.6.2.8. to other financial customers Point (c) of Article 31(8) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the maximum amount that could be drawn from undrawn committed liquidity facilities other than those reported above to other financial customers. , 720, 1.1.7. Other products and services Article 23(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here on those products or services referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. The amount to be reported shall be the maximum amount that could be drawn from the products or services referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. The applicable weight to be reported shall be the weight as determined by the competent authorities in accordance with the procedure set out in Article 23(2) of Delegated Regulation (EU) 2015/61. , 731, 1.1.7.1. Uncommitted funding facilities Article 23(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of uncommitted funding facilities referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. Guarantees shall not be reported in this row , 740, 1.1.7.2. undrawn loans and advances to wholesale counterparties Article 23(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of undrawn loans and advances to wholesale counterparties referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. , 750, 1.1.7.3. mortgages that have been agreed but not yet drawn down Article 23(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of mortgages that have been agreed but not yet drawn down referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. , 760, 1.1.7.4. credit cards Article 23(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of credit cards referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. , 770, 1.1.7.5. overdrafts Article 23(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of overdrafts referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. , 780, 1.1.7.6. planned outflows related to renewal or extension of new retail or wholesale loans Article 23(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of planned outflows related to renewal or extension of new retail or wholesale loans referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. , 850, 1.1.7.7. Derivatives payables Article 23 of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of derivatives payables, other than the contracts listed in Annex II of Regulation (EU) No 575/2013 and credit derivatives, referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. , 860, 1.1.7.8. trade finance off-balance sheet related products Credit institutions shall report the amount of the products or services related to trade finance off-balance sheet related products referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. , 870, 1.1.7.9. others Article 23(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of other products or services than those cited above referred to in Article 23(1) of Delegated Regulation (EU) 2015/61. Guarantees, among other items, shall be reported in this row. Contingent outflows due to triggers other than downgrade triggers referred to in Article 30(2) of Delegated Regulation (EU) 2015/61 shall be reported in this row. , 885, 1.1.8. Other liabilities and due commitments Article 28(2) and (6) and Article 31a of Delegated Regulation (EU) 2015/61 Credit institutions shall report outflows from other liabilities and due commitments as provided in Article 28(2) and (6) and Article 31a of Delegated Regulation (EU) 2015/61. This item shall also include, where necessary, additional balances required to be kept in central bank reserves where agreed between the relevant competent authority and the ECB or the central bank in accordance with point (iii) of point (b) of Article 10(1) of Delegated Regulation (EU) 2015/61. , 890, 1.1.8.1. liabilities resulting from operating expenses Article 28(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of the outstanding balance of liabilities resulting from the credit institution’s own operating expenses as referred to in Article 28(2) of Delegated Regulation (EU) 2015/61. , 900, 1.1.8.2. in the form of debt securities if not treated as retail deposits Article 28(6) of Delegated Regulation (EU) 2015/61 Credit institutions shall report the amount of the outstanding balance of notes, bonds and other debt securities, issued by the credit institution other than that reported as retail deposits as referred to in Article 28(6) of Delegated Regulation (EU) 2015/61. This amount includes also coupons that come due in the next 30 calendar days referred to all these securities. , 912, 1.1.8.4. Excess of funding to non-financial customers Article 31a(2) of Delegated Regulation (EU) 2015/61. Credit institutions shall report here the difference between the contractual commitments to extend funding to non-financial customers and the amount of inflows from such customers referred to in point (a) of Article 32(3) when the former exceeds the latter. , 913, 1.1.8.4.1. excess of funding to retail customers Credit institutions shall report here the difference between the contractual commitments to extend funding to retail customers and the amount of inflows from such customers referred to in point (a) of Article 32(3) when the former exceeds the latter. , 914, 1.1.8.4.2. excess of funding to non-financial corporates Credit institutions shall report here the difference between the contractual commitments to extend funding to non-financial corporates customers and the amount of inflows from such customers referred to in point (a) of Article 32(3) when the former exceeds the latter. , 915, 1.1.8.4.3. excess of funding to sovereigns, MLDBs (multilateral development banks) and PSEs (public sector entities) Credit institutions shall report here the difference between the contractual commitments to extend funding to sovereigns, multilateral development banks and public sector entities and the amount of inflows from such customers referred to in point (a) Article 32(3) when the former exceeds the latter. , 916, 1.1.8.4.4. excess of funding to other legal entities Credit institutions shall report here the difference between the contractual commitments to extend funding to other legal entities and the amount of inflows from such customers referred to in point (a) of Article 32(3) when the former exceeds the latter. , 917, 1.1.8.5. Assets borrowed on an unsecured basis Article 28(7) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here assets borrowed on an unsecured basis and maturing within the 30 days. These assets shall be assumed to run off in full, leading to a 100 % outflow. Credit institutions shall report the market value of assets borrowed on an unsecured basis and maturing within the 30 days period where the credit institution does not own the securities and they do not form part of institutions liquidity buffer. , 918, 1.1.8.6. Others Article 31a(1) of Delegated Regulation (EU) 2015/61. Credit institutions shall report the amount of the outstanding balance of any liabilities that come due in the next 30 calendar days other than those referred to in Articles 24 to 31 of Delegated Regulation (EU) 2015/61. This row shall only include any other outflows from unsecured transactions. Secured transactions shall be reported under ID 1.2. on “Outflows from secured lending and capital market-driven transactions” and under ID 1.3. on “Total outflows from collateral swaps”. , 920, 1.2. Outflows from secured lending and capital market-driven transactions Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013. Collateral swap transactions (which cover collateral-versus- collateral transactions) shall be reported in template C 75.01 of Annex XXIV. , 930, 1.2.1. Counterparty is central bank Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is a central bank. , 940, 1.2.1.1. level 1 excl. EHQ Covered Bonds collateral Point (a) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is a central bank and the collateral extended is Level 1 asset excluding extremely high quality covered bonds and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 10 of Delegated Regulation (EU) 2015/61 as liquid asset. , 945, 1.2.1.1.1. of which collateral extended meets operational requirements Transactions in item 1.2.1.1 where the collateral, but for being used as collateral for those transactions, would qualify with Article 8 of Delegated Regulation (EU) 2015/61as liquid asset. , 950, 1.2.1.2. level 1 EHQ Covered Bonds collateral Point (a) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is a central bank and the collateral extended is Level 1 asset which is extremely high quality covered bonds and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 10 of Delegated Regulation (EU) 2015/61as liquid asset. , 955, 1.2.1.2.1. of which collateral extended meets operational requirements Transactions in item 1.2.1.2 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 960, 1.2.1.3. level 2A collateral Point (a) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is a central bank and the collateral extended is Level 2A asset and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 11 of Delegated Regulation (EU) 2015/61 as liquid asset. , 965, 1.2.1.3.1. of which collateral extended meets operational requirements Transactions in item 1.2.1.3 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 970, 1.2.1.4. level 2B asset-backed securities (residential or automobile, CQS1) collateral Point (a) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is a central bank and the collateral extended is Level 2B asset backed securities which are residential or automobile backed and of credit quality step 1 and which comply with the conditions laid down in points (i),(ii) or (iv) of point (b) of Article 13(2 )and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 13 of Delegated Regulation (EU) 2015/61 as liquid asset. , 975, 1.2.1.4.1. of which collateral extended meets operational requirements Transactions in item 1.2.1.4 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 980, 1.2.1.5. level 2B covered bonds Point (a) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is a central bank and the collateral extended is Level 2B high quality covered bonds which comply with the conditions laid down in point (e) of Article 12(1)(e) and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 12 of Delegated Regulation (EU) 2015/61 as liquid asset. , 985, 1.2.1.5.1. of which collateral extended meets operational requirements Transactions in item 1.2.1.5 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 990, 1.2.1.6. level 2B asset-backed securities (commercial or individuals, Member State, CQS1) collateral Point (a) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is a central bank and the collateral extended is Level 2B asset backed securities which are backed by commercial loans, leases and credit facilities to undertakings or loans and credit facilities to individuals of a Member State and of credit quality step 1 and which comply with the conditions laid down points (iii) or (v) of point (g) in Article 13(2)(g) and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 13 of Delegated Regulation (EU) 2015/61 as liquid asset. , 995, 1.2.1.6.1. of which collateral extended meets operational requirements Transactions in item 1.2.1.6 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1000, 1.2.1.7. other Level 2B assets collateral Point (a) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is a central bank and the collateral extended is Level 2B asset not captured above and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 12 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1005, 1.2.1.7.1. of which collateral extended meets operational requirements Transactions in item 1.2.1.7 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1010, 1.2.1.8. non-liquid assets collateral Point (a) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is a central bank and the collateral extended is non- liquid assets. , 1020, 1.2.2. Counterparty is non-central bank Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is not a central bank. , 1030, 1.2.2.1. level 1 excl. EHQ Covered Bonds collateral Point (a) of Article 28(3) of Delegated Regulation (EU) 2015/61. Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is not a central bank and the collateral extended is Level 1 assets excluding extremely high quality covered bonds and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 10 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1035, 1.2.2.1.1. of which collateral extended meets operational requirements Transactions in item 1.2.2.1 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1040, 1.2.2.2. level 1 EHQ Covered Bonds collateral Point (b) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is not a central bank and the collateral extended is Level 1 asset which is extremely high quality covered bonds and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 10 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1045, 1.2.2.2.1. of which collateral extended meets operational requirements Transactions in item 1.2.2.2 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1050, 1.2.2.3. level 2A collateral Point (c) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is not a central bank and the collateral extended is Level 2A collateral and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 11 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1055, 1.2.2.3.1. of which collateral extended meets operational requirements Transactions in item 1.2.2.3 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1060, 1.2.2.4. level 2B asset-backed securities (residential or automobile, CQS1) collateral Point (d) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is not a central bank and the collateral extended is Level 2B asset backed securities which are residential or automobile backed and of credit quality step 1 and which comply with the conditions laid down in points (i), (ii) or (iv) of point (g) of Article 13(2) and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 13 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1065, 1.2.2.4.1. of which collateral extended meets operational requirements Transactions in item 1.2.2.4 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1070, 1.2.2.5. level 2B covered bonds Point (e) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is not a central bank and the collateral extended is Level 2B high quality covered bonds which comply with the conditions laid down in point (e) of Article 12(1) and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 12 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1075, 1.2.2.5.1. of which collateral extended meets operational requirements Transactions in item 1.2.2.5 those where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1080, 1.2.2.6. level 2B asset-backed securities (commercial or individuals, Member State, CQS1) collateral Point (f) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is not a central bank and the collateral extended is Level 2B asset backed securities which are backed by commercial loans, leases and credit facilities to undertakings or loans and credit facilities to individuals of a Member State and of credit quality step 1 and which comply with the conditions laid down in points (iii) or (v) of point (f) of Article 13(2) and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 13 of Delegated Regulation (EU) 2015/61as liquid asset.. , 1085, 1.2.2.6.1. of which collateral extended meets operational requirements Transactions in item 1.2.2.6 where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1090, 1.2.2.7. other Level 2B assets collateral Point (g) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is not a central bank and the collateral extended is Level 2B collateral not captured above and, but for being used as collateral for those transactions, would qualify in accordance with Articles 7 and 12 of Delegated Regulation (EU) 2015/61as liquid asset. , 1095, 1.2.2.7.1. of which collateral extended meets operational requirements Transactions in item 1.2.2.7 those where the collateral, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1100, 1.2.2.8. non-liquid assets collateral Point (h) of Article 28(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report here outflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is not a central bank and the collateral extended is non liquid assets collateral. , 1130, 1.3. Total outflows from collateral swaps The sum of outflows from C75.01 of Annex XXIV Column 0070 shall be reported in Column 060. , MEMORANDUM ITEMS , 1170, 2. Liquidity outflows to be netted by interdependent inflows Article 26 of Delegated Regulation (EU) 2015/61 Credit institutions shall report in column 010 the amount of the outstanding balance of all liabilities and off- balance sheet commitments, whose liquidity outflows have been netted by the interdependent inflows in accordance with Article 26 of Delegated Regulation (EU) 2015/61. Credit institutions shall report in column 060 the outflows that have been netted by the interdependent inflows in accordance with Article 26 of Delegated Regulation (EU) 2015/61. , , 3. Operational deposits maintained for clearing, custody, cash management or other comparable services in the context of an established operational relationship Credit institutions shall report here on operational deposits referred to in item 1.1.2.1. broken down by the following counterparties: Credit institutions; financial customers other than credit institutions; sovereigns, central banks, multilateral development banks and public sector entities; other customers. , 1180, 3.1. provided by credit institutions Credit institutions shall report the amount of the outstanding balance of operational deposits referred to in item 1.1.2.1. provided by credit institutions. , 1190, 3.2. provided by financial customers other than credit institutions Credit institutions shall report the amount of the outstanding balance of operational deposits referred to in item 1.1.2.1. provided by financial customers other than credit institutions. , 1200, 3.3. provided by sovereigns, central banks, MDBs and PSEs Credit institutions shall report the amount of the outstanding balance of operational deposits referred to in item 1.1.2.1. provided by sovereigns, central banks, multilateral development banks and public sector entities. , 1210, 3.4. provided by other customers Credit institutions shall report the amount of the outstanding balance of operational deposits referred to in item 1.1.2.1. provided by other customers (other than those mentioned above and customers considered for the retail deposits). , , 4. Intra group or IPS outflows Credit institutions shall report here all transactions reported in item 1 where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. , 1290, 4.1. of which: to financial customer Credit institutions shall report total amount reported in item 1.1. to financial customers within the scope of item 4. , 1300, 4.2. of which: to non-financial customers Credit institutions shall report total amount reported in item 1.1. to non-financial customers within the scope of item 4. , 1310, 4.3. of which: secured Credit institutions shall report total amount of secured transactions reported in item 1.2. within the scope of item 4. , 1320, 4.4. of which: credit facilities without preferential treatment Credit institutions shall report the maximum amount that could be drawn from undrawn committed credit facilities reported in item 1.1.6.1. to entities within the scope of item 4 for which they have not received permission to apply a lower outflow rate in accordance with Article 29 of Delegated Regulation (EU) 2015/61. , 1330, 4.5. of which: liquidity facilities without preferential treatment Credit institutions shall report the maximum amount that could be drawn from undrawn committed liquidity facilities reported in item 1.1.6.2. to entities within the scope of item 4 for which they have not received permission to apply a lower outflow rate in accordance with Article 29 of Delegated Regulation (EU) 2015/61. , 1340, 4.6. of which: operational deposits Credit institutions shall report the amount of deposits referred to in item 1.1.2. to entities within the scope of item 4. , 1345, 4.7. of which: excess operational deposits Credit institutions shall report the amount of funds from operational deposits held in excess referred to in item 1.1.3. to entities within the scope of item 4. , 1350, 4.8. of which: non-operational deposits Credit institutions shall report the amount of the outstanding balance of the deposits referred to in item 1.1.4. from entities within the scope of item 4. , 1360, 4.9. of which: liabilities in the form of debt securities if not treated as retail deposits Credit institutions shall report the amount of the outstanding balance of debt securities reported in item 1.1.8.2. which are held by entities within the scope of item 4. , 1370, 5. FX outflows This item shall only be reported in case of reporting in currencies subject to separate reporting. For the cases of reporting in a separate currency, in accordance with Article 415(2) of Regulation (EU) No 575/2013, only, credit institutions shall report the portion of outflows from derivatives (reported in item 1.1.5.5.) which relate to FX principal flows in the respective significant currency from cross-currency swaps, FX spot and forward transactions maturing within the 30 day period. Netting by counterparty may only be applied to flows in that currency, for instance Counterparty A: EUR+10 and Counterparty A: EUR-20 shall be reported as EUR10 outflow. No netting shall be made across counterparties, for instance Counterparty A: EUR-10, Counterparty B: EUR+40 shall be reported as EUR10 outflow on C73.00 (and EUR40 inflow on C74.00). , , 6. Secured funding waived from Article 17(2) and (3) Credit institutions shall report here secured funding transactions with a residual maturity up to 30 days where the counterparty is a central bank and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 1400, 6.1. of which: secured by L1 excl. EHQCB Credit institutions shall report here secured funding transactions maturing within 30 calendar days where the counterparty is a central bank, the collateral extended is Level 1 collateral excluding extremely high quality covered bonds and but for being used as collateral would meet the requirements laid down in Articles 7 and 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 1410, 6.2. of which: secured by L1 EHQCB Credit institutions shall report here secured funding transactions maturing within 30 calendar days where the counterparty is a central bank, the collateral extended is Level 1 collateral which is extremely high quality covered bonds and but for being used as collateral would meet the requirements laid down in Articles 7 and 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 1420, 6.3. of which: secured by L2A Credit institutions shall report here secured funding transactions maturing within 30 calendar days where the counterparty is a central bank, the collateral extended is Level 2A collateral and but for being used as collateral would meet the requirements laid down in Articles 7 and 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 1430, 6.4. of which: secured by L2B Credit institutions shall report here secured funding transactions maturing within 30 calendar days where the counterparty is a central bank, the collateral extended is Level 2B collateral and but for being used as collateral would meet the requirements laid down in Articles 7 and 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 1440, 6.5. of which: secured by non-liquid assets Credit institutions shall report here secured funding transactions maturing within 30 calendar days where the counterparty is a central bank, the collateral extended is a non-liquid collateral and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , Collateral swap transactions additionally need to be reported in template C 75.01 of ANNEX XXIV. , 1, Inflow meeting the operational criteria as specified in Article 32, such as: Exposure is not past due (Article 32(1)) Credit institution has no reason to expect non-performance within 30 calendar days (Article 32(1)) Credit institutions shall not take into account inflows from any new obligation entered into (Article 32(7)) No inflows shall be reported in case inflows are already netted against outflows (Article 26) Credit institutions shall not take into account any inflows from any of the liquid assets referred to in Title II other than payments due on the assets that are not reflected in the market value of the asset (Article 32(6)) ,No,No Reporting, Yes,# 2, 2,Forward starting transaction,Yes,# 3, No,# 5, 3,Forward transaction entered into subsequent to the reporting date;,Yes,No Reporting, No,# 4, 4,Forward transaction that start within the 30 day horizon and mature after the 30-day horizon where the initial leg produces a net inflow,Yes,Row 260, ID 1.1.11., No,No Reporting, 5,Inflows within a group or an institutional protection scheme,Yes,# 6, No,# 7, 6,Inflows from undrawn credit or liquidity facilities provided by members of a group or an institutional protection scheme where the competent authority has granted permission to apply a higher inflow rate (Article 34),Yes,Row 250, ID 1.1.10., No,# 7, 7,Inflows from secured lending and capital markets-driven transactions with the exception of derivatives (Article 32(3)(b)-(c);(e)-(f)),Yes,# 23, No,# 8, 8,Monies due from securities maturing within 30 calendar days (Article 32(2)(c)),Yes,Row 190, ID 1.1.5., No,# 9, 9,Monies due from trade financing transactions with a residual maturity of no more than 30 days (Article 32(2)(b)),Yes,Row 180, ID 1.1.4., No,# 10, 10,Loans with an undefined contractual end date (Article 32(3)(i)),Yes,# 11, No,# 12, 11,Interest and minimum payments from loans with an undefined contractual end date that are contractually due and that are subject to an actual cash inflow within the next 30 days,Yes,# 12, No,Row 200, ID 1.1.6., 12,Monies due from positions in major index equity instruments provided that there is no double counting with liquid assets (Article 32(2)(d)),Yes,Row 210, ID 1.1.7., No,# 13, 13,Inflows from the release of balances held in segregated accounts in accordance with regulatory requirements for the protection of customer trading assets (Article 32(4)),Yes,Row 230, ID 1.1.8., No,# 14, 14,Derivatives cash inflows net by counterparty and collateral (Article 32(5)),Yes,Row 240, ID 1.1.9., No,# 15, 15,Inflows related to outflows in accordance with promotional loan commitments referred to in Article 31(9) (Article 32(3)(a)),Yes,Row 170, ID 1.1.3., No,# 16, 16,Monies due from central banks and financial customers with a residual maturity of no more than 30 days (Article 32(2)(a)),Yes,# 20, No,# 17, 17,Monies due from non-financial customers (except for central banks) not corresponding to principal repayment (Article 32(2)),Yes,Row 040, ID 1.1.1.1., No,# 18, 18,Other monies due from non-financial customers (except for central banks) (Article 32(3)(a)),Yes,# 19, No,Row 260, ID 1.1.11., 19,Other monies due from non-financial customers (except for central banks) (Article 32(3)(a)),# 19.1,Retail customers,Yes,Row 060, ID 1.1.1.2.1., No,# 19.2, # 19.2,Non-financial corporates,Yes,Row 070, ID 1.1.1.2.2., No,# 19.3, # 19.3,Sovereigns, MDBs and PSEs,Yes,Row 080, ID 1.1.1.2.3., No,Row 090, ID 1.1.1.2.4., 20,Inflows from financial customers being classified as operational deposits (Article 32(3)(d)),Yes,# 21, No,# 22, 21,Credit institution is able to establish a corresponding symmetrical inflow rate (Article 32(3)(d)),Yes,Row 120, ID 1.1.2.1.1., No,Row 130, ID 1.1.2.1.2., 22,Monies due from central banks (Article 32(2)(a)),Yes,Row 150, ID 1.1.2.2.1., No,Row 160, ID 1.1.2.2.2., 23,Collateral Swap Transaction (Article 32(3)(e)),Yes,Row 410, ID 1.3 , No,# 24, 24,Transaction is conducted with a central bank,Yes,#25, No,# 31, 25,Collateral is generally eligible as a liquid asset (irrespective or not whether it is re-used in another transaction and irrespective of whether the asset meets the operational requirement under Article 8),Yes,# 26, No,# 30, 26,Collateral is used to cover short positions,Yes,Row 297, ID 1.2.1.2, No,# 27, 27,Collateral received meets the operational requirements under Article 8,Yes,# 28, No,# 29, 28,Secured funding transaction secured by (Article 32(3)(b)):,# 28.1,Level 1 collateral excluding extremely high quality covered bonds,Yes, Row 269, ID 1.2.1.1.1 + Row 271, ID 1.2.1.1.1.1 , No,# 28.2, # 28.2,Level 1 collateral which is extremely high quality covered bonds,Yes, Row 273, ID 1.2.1.1.2 + Row 275, ID 1.2.1.1.2.1 , No,# 28.3, # 28.3,Level 2A collateral,Yes, Row 277, ID 1.2.1.1.3 + Row 279, ID 1.2.1.1.3.1 , No,# 28.4, # 28.4,Level 2B asset backed securities (residential or auto) collateral,Yes, Row 281, ID 1.2.1.1.4 + Row 283, ID 1.2.1.1.4.1 , No,# 28.5, # 28.5,Level 2B high quality covered bonds collateral,Yes, Row 285, ID 1.2.1.1.5 + Row 287, ID 1.2.1.1.5.1 , No,# 28.6, # 28.6,Level 2B asset backed securities (commercial or individuals) collateral,Yes, Row 289, ID 1.2.1.1.6 + Row 291, ID 1.2.1.1.6.1 , No, Row 293, ID 1.2.1.1.7 + Row 295, ID 1.2.1.1.7.1 , 29,Secured funding transaction secured by (Article 32(3)(b)):,# 29.1,Level 1 collateral excluding extremely high quality covered bonds,Yes,Row 269, ID 1.2.1.1.1, No,# 29.2, # 29.2,Level 1 collateral which is extremely high quality covered bonds,Yes,Row 273, ID 1.2.1.1.2, No,# 29.3, # 29.3,Level 2A collateral,Yes,Row 277, ID 1.2.1.1.3, No,# 29.4, # 29.4,Level 2B asset backed securities (residential or auto) collateral,Yes,Row 281, ID 1.2.1.1.4, No,# 29.5, # 29.5,Level 2B high quality covered bonds collateral,Yes,Row 285, ID 1.2.1.1.5, No,# 29.6, # 29.6,Level 2B asset backed securities (commercial or individuals) collateral,Yes,Row 289, ID 1.2.1.1.6, No,Row 293, ID 1.2.1.1.7, 30,Collateral that does not qualify as a liquid asset (Article 32(3)(b)) and is non-liquid equity,Yes,Row 301, ID 1.2.1.3.1, No,Row 303, ID 1.2.1.3.2, 31,Collateral is generally eligible as a liquid asset (irrespective or not whether it is re-used in another transaction and irrespective of whether the asset meets the operational requirement under Article 8),Yes,# 32, No,# 36, 32,Collateral is used to cover short positions,Yes,Row 337, ID 1.2.2.2, No,# 33, 33,Collateral received meets the operational requirements under Article 8,Yes,# 34, No,# 35, 34,Secured funding transaction secured by (Article 32(3)(b)),# 34.1,Level 1 collateral excluding extremely high quality covered bonds,Yes, Row 309, ID 1.2.2.1.1 + Row 311, ID 1.2.2.1.1.1 , No,# 34.2, # 34.2,Level 1 collateral which is extremely high quality covered bonds,Yes, Row 313, ID 1.2.2.1.2 + Row 315, ID 1.2.2.1.2.1 , No,# 34.3, # 34.3,Level 2A collateral,Yes, Row 317, ID 1.2.2.1.3 + Row 319, ID 1.2.2.1.3.1 , No,# 34.4, # 34.4,Level 2B asset backed securities (residential or auto) collateral,Yes, Row 321, ID 1.2.2.1.4 + Row 323, ID 1.2.2.1.4.1 , No,# 34.5, # 34.5,Level 2B high quality covered bonds collateral,Yes, Row 325, ID 1.2.2.1.5 + Row 327, ID 1.2.2.1.5.1 , No,# 34.6, # 34.6,Level 2B asset backed securities (commercial or individuals) collateral,Yes, Row 329, ID 1.2.2.1.6 + Row 331, ID 1.2.2.1.6.1 , No, Row 333, ID 1.2.2.1.7 + Row 335, ID 1.2.2.1.7.1 , 35,Secured funding transaction secured by (Article 32(3)(b)),# 35.1,Level 1 collateral excluding extremely high quality covered bonds,Yes,Row 309, ID 1.2.2.1.1, No,# 35.2, # 35.2,Level 1 collateral which is extremely high quality covered bonds,Yes,Row 313, ID 1.2.2.1.2, No,# 35.3, # 35.3,Level 2A collateral,Yes,Row 317, ID 1.2.2.1.3, No,# 35.4, # 35.4,Level 2B asset backed securities (residential or auto) collateral,Yes,Row 321, ID 1.2.2.1.4, No,# 35.5, # 35.5,Level 2B high quality covered bonds collateral,Yes,Row 325, ID 1.2.2.1.5, No,# 35.6, # 35.6,Level 2B asset backed securities (commercial or individuals) collateral,Yes,Row 329, ID 1.2.2.1.6, No,Row 333, ID 1.2.2.1.7, 36,Collateral that does not qualify as a liquid asset (Article 32(3)(b)),# 36.1,margin loans: collateral is non-liquid,Yes,Row 341, ID 1.2.2.3.1., No,# 36.2, # 36.2,collateral is non-liquid equity,Yes,Row 343, ID 1.2.2.3.2., No,Row 345, ID 1.2.2.3.3., 1,Inflow to be reported in rows 010-430 of template C 74.00 of ANNEX XXIV in accordance with Article 32, Article 33 and Article 34 and in accordance with the classification as specified in section 1 (“Decision tree on rows in template C 74.00”),No,No Reporting, Yes,# 2, 2,Inflows from secured lending and capital markets-driven transactions with the exception of derivatives (Article 32(3)(b)-(c);(e)-(f)),Yes,# 11, No,# 3, 3,Partial exemption from the cap on inflows (Article 33(2)-(5)),Yes,# 4, No,# 6, 4,Partial exemption from the cap on inflows (Article 33(2)-(5)),# 4.1,Part of inflows exempted from the cap on inflows,,# 5, # 4.2,Part of inflows not exempted from the cap on inflows,,# 7, 5,Part of the inflows exempted from the 75 % cap on inflows subject to 90 % cap on inflows (Article 33(4) and Article 33(5)),Yes,# 9, No,# 10, 6,Inflow subject to the 75 % cap on inflows (Article 33(1)),Yes,# 7, No,# 8, 7,Inflow subject to the 75 % cap on inflows (Article 33(1)),#7.1,Monies due/maximum amount that can be drawn,,Column 010, # 7.2,Applicable Weight,,Column 080, # 7.3,Inflow,,Column 140, 8,Inflow subject to the 90 % cap on inflows (Article 33(4) and Article 33(5)),Yes,# 9, No,# 10, 9,Inflow subject to the 90 % cap on inflows (Article 33(4) and Article 33(5)),# 9.1,Monies due/maximum amount that can be drawn,,Column 020, # 9.2,Applicable Weight,,Column 090, # 9.3,Inflow,,Column 150, 10,Inflows that are fully exempted from the cap on inflows (Article 33(2)-(3)),# 10.1,Monies due/maximum amount that can be drawn,,Column 030, # 10.2,Applicable Weight,,Column 100, # 10.3,Inflow,,Column 160, 11,Secured funding transaction where the collateral is generally eligible as a liquid asset (irrespective or not whether it is re-used in another transaction and irrespective of whether the asset meets the operational requirement under Article 8),Yes,# 12, No,# 3, 12,Partial exemption from the cap on inflows (Article 33(2)-(5)),Yes,# 13, No,# 15, 13,Partial exemption from the cap on inflows (Article 33(2)-(5)),# 13.1,Part of inflows exempted from the cap on inflows,,# 14, # 13.2,Part of inflows not exempted from the cap on inflows,,# 16, 14,Part of the inflows exempted from the 75 % cap on inflows subject to 90 % cap on inflows (Article 33(4) and Article 33(5)),Yes,# 18, No,# 19, 15,Inflow subject to the 75 % cap on inflows (Article 33(1)),Yes,# 16, No,# 17, 16,Inflow subject to the 75 % cap on inflows (Article 33(1)),# 16.1,Monies due,,Column 010, # 16.2,Market value of collateral received,,Column 040, # 16.3,Applicable Weight,,Column 080, # 16.4, Value of collateral received in accordance with Article 9 [only if the collateral received meets the operational requirements] ,,Column 110, # 16.5,Inflow,,Column 140, 17,Inflow subject to the 90 % cap on inflows (Article 33(4) and Article 33(5)),Yes,# 18, No,# 19, 18,Inflow subject to the 90 % cap on inflows (Article 33(4) and Article 33(5)),# 18.1,Monies due,,Column 020, # 18.2,Market value of collateral received,,Column 050, # 18.3,Applicable Weight,,Column 090, # 18.4, Value of collateral received in accordance with Article 9 [only if the collateral received meets the operational requirements] ,,Column 120, # 18.5,Inflow,,Column 150, 19,Inflows that are fully exempted from the cap on inflows (Article 33(2)-(3)),# 19.1,Monies due,,Column 030, # 19.2,Market value of collateral received,,Column 060, # 19.3,Applicable Weight,,Column 100, # 19.4, Value of collateral received in accordance with Article 9 [only if the collateral received meets the operational requirements] ,,Column 130, # 19.5,Inflow,,Column 160, 010, Amount — Subject to the 75 % cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {040}, {060}-{090}, {120}-{130}, {150}-{260}, {269}-{297}, {301}-{303}, {309-337}, {341}-{345}, {450} and {470}-{510}, credit institutions shall report in Column 010 the total amount of assets/monies due/maximum amounts that can be drawn that are subject to the 75 % cap on inflows as specified in Article 33(1) of Delegated Regulation (EU) 2015/61 and following the relevant instructions included here. Where a competent authority has approved a partial exemption from the cap on inflows in accordance with Article 33(2) of Delegated Regulation (EU) 2015/61, the part of the amount subject to the exemption shall be reported in Column 020 or 030 and the part of the amount not subject to the exemption shall be reported in Column 010. , 020, Amount — Subject to the 90 % cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {040}, {060}-{090}, {120}-{130}, {150}-{260}, {269}-{297}, {301}-{303}, {309-337}, {341}-{345}, {450} and {470}-{510}, credit institutions shall report in Column 020 the total amount of assets/monies due/maximum amounts that can be drawn that are subject to the 90 % cap on inflows as specified in Article 33(4) and Article 33(5) of Delegated Regulation (EU) 2015/61 and following the relevant instructions included here. Where a competent authority has approved a partial exemption from the cap on inflows in accordance with Article 33(2) of Delegated Regulation (EU) 2015/61, the part of the amount subject to the exemption shall be reported in Column 020 or 030 and the part of the amount not subject to the exemption shall be reported in Column 010. , 030, Amount – Exempted from the cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {040}, {060}-{090}, {120}-{130}, {150}-{260}, {269}-{297}, {301}-{303}, {309-337}, {341}-{345}, {450} and {470}-{510}, credit institutions shall report in Column 030 the total amount of assets/monies due/maximum amounts that can be drawn that are fully exempted from the cap on inflows as specified in Article 33(2), Article 33(3) and Article 33(5) of Delegated Regulation (EU) 2015/61 and following the relevant instructions included here. Where a competent authority has approved a partial exemption from the cap on inflows in accordance with Article 33(2) of Delegated Regulation (EU) 2015/61, the part of the amount subject to the exemption shall be reported in Column 020 or 030 and the part of the amount not subject to the exemption shall be reported in Column 010. , 040, Market value of collateral received — Subject to the 75 % cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {269}-{295}, {309-335} and for row {490}, credit institutions shall report in Column 040 the market value of collateral received in secured lending and capital market-driven transactions that are subject to the 75 % cap on inflows as specified in Article 33(1) of Delegated Regulation (EU) 2015/61. Where a competent authority has approved a partial exemption from the cap on inflows in accordance with Article 33(2) of Delegated Regulation (EU) 2015/61, the market value of collateral received in secured lending and capital market-driven transactions subject to the exemption shall be reported in Column 050 or 060 and the market value of collateral received in secured lending and capital market-driven transactions not subject to the exemption shall be reported in Column 040. , 050, Market value of collateral received — Subject to the 90 % cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {269}-{295}, {309-335} and for row {490}, credit institutions shall report in Column 050 the market value of collateral received in secured lending and capital market-driven transactions that are subject to the 90 % cap on inflows as specified in Article 33(4) and Article 33(5) of Delegated Regulation (EU) 2015/61. Where a competent authority has approved a partial exemption from the cap on inflows in accordance with Article 33(2) of Delegated Regulation (EU) 2015/61, the market value of collateral received in secured lending and capital market-driven transactions subject to the exemption shall be reported in Column 050 or 060 and the market value of collateral received in secured lending and capital market-driven transactions not subject to the exemption shall be reported in Column 040. , 060, Market value of collateral received — Exempted from the cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {269}-{295}, {309-335} and for row {490}, credit institutions shall report in Column 060 the market value of collateral received in secured lending and capital market-driven transactions that are fully exempted from the cap on inflows as specified in Article 33(2), Article 33(3) and Article 33(5) of Delegated Regulation (EU) 2015/61. Where a competent authority has approved a partial exemption from the cap on inflows in accordance with Article 33(2) of Delegated Regulation (EU) 2015/61, the market value of collateral received in secured lending and capital market-driven transactions subject to the exemption shall be reported in Column 050 or 060 and the market value of collateral received in secured lending and capital market-driven transactions not subject to the exemption shall be reported in Column 040. , 070, Standard Weight Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 The standard weights in Column 070 are those specified in Delegated Regulation (EU) 2015/61 by default and are provided for information only. , 080, Applicable Weight- Subject to the 75 % cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 The Applicable Weight is the one specified in Articles 32 to 34 of Delegated Regulation (EU) 2015/61. Applicable weights may result in weighted average values and shall be reported in decimal terms (i.e. 1,0 for an applicable weight of 100 per cent, or 0,5 for an applicable weight of 50 per cent). Applicable weights may reflect, but are not limited to, firm-specific and national discretions. For rows {040}, {060}-{090}, {120}-{130}, {150}-{260}, {269}, {273}, {277}, {281}, {285}, {289}, {293}, {301}-{303}, {309}, {313}, {317}, {321}, {325}, {329}, {333}, {341}-{345}, {450} and {470} –{510}, credit institutions shall report in Column 080 the average weight applied to assets/monies due/maximum amounts that can be drawn that are subject to the 75 % cap on inflows as specified in Article 33(1) of Delegated Regulation (EU) 2015/61. , 090, Applicable Weight- Subject to the 90 % cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 The Applicable Weight are those specified in Articles 32 to 34 of Delegated Regulation (EU) 2015/61. Applicable weights may result in weighted average values and shall be reported in decimal terms (i.e. 1,0 for an applicable weight of 100 per cent, or 0,5 for an applicable weight of 50 per cent). Applicable weights may reflect, but are not limited to, firm-specific and national discretions. For rows {040}, {060}-{090}, {120}-{130}, {150}-{260}, {269}, {273}, {277}, {281}, {285}, {289}, {293}, {301}-{303}, {309}, {313}, {317}, {321}, {325}, {329}, {333}, {341}-{345}, {450} and {470} –{510}, credit institutions shall report in Column 090 the average weight applied to assets/monies due/maximum amounts that can be drawn that are subject to the 90 % cap on inflows as specified in Article 33(4) and Article 33(5) of Delegated Regulation (EU) 2015/61. , 100, Applicable Weight — Exempted from the cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 The Applicable Weight are those specified in Articles 32 to 34 of Delegated Regulation (EU) 2015/61. Applicable weights may result in weighted average values and shall be reported in decimal terms (i.e. 1,0 for an applicable weight of 100 per cent, or 0,5 for an applicable weight of 50 per cent). Applicable weights may reflect, but are not limited to, firm-specific and national discretions. For rows {040}, {060}-{090}, {120}-{130}, {150}-{260}, {269}, {273}, {277}, {281}, {285}, {289}, {293}, {301}-{303}, {309}, {313}, {317}, {321}, {325}, {329}, {333}, {341}-{345}, {450} and {470} –{510}, credit institutions shall report in Column 100 the average weight applied to assets/monies due/maximum amounts that can be drawn that are exempted from the cap on inflows as specified in Article 33(2), Article 33(3) and Article 33(5) of Delegated Regulation (EU) 2015/61. , 110, Value of collateral received in accordance with Article 9 — Subject to the 75 % cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {271}, {275}, {279}, {283}, {287}, {291}, {295}, {311}, {315}, {319}, {323}, {327}, {331} and {335}, credit institutions shall report in Column 110 the value of collateral received in accordance with Article 9 of Delegated Regulation (EU) 2015/61 in secured lending and capital market-driven transactions that are subject to the 75 % cap on inflows as specified in Article 33(1) of Delegated Regulation (EU) 2015/61. Where a competent authority has approved a partial exemption from the cap on inflows in accordance with Article 33(2) of Delegated Regulation (EU) 2015/61, the value of collateral received in accordance with Article 9 of Delegated Regulation (EU) 2015/61 in secured lending and capital market-driven transactions subject to the exemption shall be reported in Column 120 or 130 and the value of collateral received in accordance with Article 9 of Delegated Regulation (EU) 2015/61 in secured lending and capital market-driven transactions not subject to the exemption shall be reported in Column 110. , 120, Value of collateral received in accordance with Article 9 — Subject to the 90 % cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {271}, {275}, {279}, {283}, {287}, {291}, {295}, {311}, {315}, {319}, {323}, {327}, {331} and {335}, credit institutions shall report in Column 120 the value of collateral received in accordance with Article 9 of Delegated Regulation (EU) 2015/61 in secured lending and capital market-driven transactions that are subject to the 90 % cap on inflows as specified in Article 33(4) and Article 33(5) of Delegated Regulation (EU) 2015/61. Where a competent authority has approved a partial exemption from the cap on inflows in accordance with Article 33(2) of Delegated Regulation (EU) 2015/61, the value of collateral received in accordance with Article 9 of Delegated Regulation (EU) 2015/61 in secured lending and capital market-driven transactions subject to the exemption shall be reported in Column 120 or 130 and the value of collateral received in accordance with Article 9 of Delegated Regulation (EU) 2015/61 in secured lending and capital market-driven transactions not subject to the exemption shall be reported in Column 110. , 130, Value of collateral received in accordance with Article 9 — Exempted from the cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {271}, {275}, {279}, {283}, {287}, {291}, {295}, {311}, {315}, {319}, {323}, {327}, {331} and {335}, credit institutions shall report in Column 130 the value of collateral received in accordance with Article 9 of Delegated Regulation (EU) 2015/61 in secured lending and capital market-driven transactions that are fully exempted from the cap on inflows as specified in Article 33(2), Article 33(3) and Article 33(5) of Delegated Regulation (EU) 2015/61. Where a competent authority has approved a partial exemption from the cap on inflows in accordance with Article 33(2) of Delegated Regulation (EU) 2015/61, the value of collateral received in accordance with Article 9 of Delegated Regulation (EU) 2015/61 in secured lending and capital market-driven transactions subject to the exemption shall be reported in Column 120 or 130 and the value of collateral received in accordance with Article 9 of Delegated Regulation (EU) 2015/61 in secured lending and capital market-driven transactions not subject to the exemption shall be reported in Column 110. , 140, Inflow — Subject to the 75 % cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {040}, {060}-{090}, {120}-{130}, {150}-{260}, {269}, {273}, {277}, {281}, {285}, {289}, {293}, {301}-{303}, {309}, {313}, {317}, {321}, {325}, {329}, {333}, {341}-{345}, {450} and {470}-{510}, credit institutions shall report in Column 140 total inflows that are subject to the 75 % cap on inflows as specified in Article 33(1) of Delegated Regulation (EU) 2015/61 which shall be calculated by multiplying the total amount/maximum amount that can be drawn from Column 010 with the relevant weight from Column 080. For row {170}, credit institutions shall report in Column 140 total inflows that are subject to the 75 % cap on inflows as specified in Article 33(1) of Delegated Regulation (EU) 2015/61 only if the credit institution received this commitment in order for them to disburse a promotional loan to a final recipient, or have received a similar commitment from a multilateral development bank or a public sector entity. , 150, Inflow — Subject to the 90 % cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {040}, {060}-{090}, {120}-{130}, {150}-{260}, {269}, {273}, {277}, {281}, {285}, {289}, {293}, {301}-{303}, {309}, {313}, {317}, {321}, {325}, {329}, {333}, {341}-{345}, {450} and {470}-{510}, credit institutions shall report in Column 150 total inflows that are subject to the 90 % cap on inflows as specified in Article 33(4) and Article 33(5) of Delegated Regulation (EU) 2015/61 which shall be calculated by multiplying the total amount/maximum amount that can be drawn from Column 020 with the relevant weight from Column 090.For row {170}, credit institutions shall report in Column 150 total inflows that are subject to the 90 % cap on inflows as specified in Article 33(4) and Article 33(5) of Delegated Regulation (EU) 2015/61 only if the credit institution received this commitment in order for them to disburse a promotional loan to a final recipient, or have received a similar commitment from a multilateral development bank or a public sector entity. , 160, Inflow — Exempted from the cap on inflows Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 For rows {040}, {060}-{090}, {120}-{130}, {150}-{260}, {269}, {273}, {277}, {281}, {285}, {289}, {293}, {301}-{303}, {309}, {313}, {317}, {321}, {325}, {329}, {333}, {341}-{345}, {450} and {470}-{510}, credit institutions shall report in Column 160 total inflows that are fully exempted from the cap on inflows as specified in Article 33(2), Article 33(3) and Article 33(5) of Delegated Regulation (EU) 2015/61 which shall be calculated by multiplying the total amount/maximum amount that can be drawn from Column 030 with the relevant weight from Column 100. For row {170}, credit institutions shall report in Column 160 total inflows that fully exempted from the cap on inflows as specified in Article 33(2), Article 33(3) and Article 33(5) of Delegated Regulation (EU) 2015/61 only if the credit institution received this commitment in order for them to disburse a promotional loan to a final recipient, or have received a similar commitment from a multilateral development bank or a public sector entity. , 010, 1. TOTAL INFLOWS Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 010 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of assets/monies due/maximum amount that can be drawn as the sum of assets/monies due/maximum amount than can be drawn from unsecured transactions/deposits and secured lending and capital market-driven transactions; , , for Column 140 total inflows as the sum of inflows from unsecured transactions/deposits, secured lending and capital market-driven transactions and collateral swap transactions less the difference between total weighted inflows and total weighted outflows arising from transactions in third countries where there are transfer restrictions or which are denominated in non-convertible currencies; and for Column 150 and 160 total inflows as the sum of inflows from unsecured transactions/deposits, secured lending and capital market-driven transactions and collateral swap transactions less the difference between total weighted inflows and total weighted outflows arising from transactions in third countries where there are transfer restrictions or which are denominated in non-convertible currencies and less the excess of inflows from a related specialised credit institution referred to in point (e) of Article 2(3) and Article 33(6) of Delegated Regulation (EU) 2015/61. , 020, 1.1. Inflows from unsecured transactions/deposits Articles 32, 33 and 34 of Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 020 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of assets/monies due/maximum amount that can be drawn from unsecured transactions/deposits; and for each Column 140, 150 and 160 total inflows from unsecured transactions/deposits. , 030, 1.1.1. monies due from non-financial customers (except for central banks) Point (a) of Article 32(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 030 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of monies due from non-financial customers (except for central banks) (monies due from non-financial customers not corresponding to principal repayments as well as any other monies due from non-financial customers) and for each Column 140, 150 and 160 total inflows from non-financial customers (except for central banks) (inflows from non-financial customers not corresponding to principal repayments as well as any other inflows from non-financial customers). Non-financial customers shall include, but not be limited to, natural persons, SMEs, corporates, sovereigns, multilateral development banks and public sector entities in accordance with Article 31a of Delegated Regulation (EU) 2015/61. Monies due from secured lending and capital market driven transactions with a non-financial customer that are collateralised by liquid assets in accordance with Title II of Delegated Regulation (EU) 2015/61, where these transactions are specified in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013, shall be reported in section 1.2. and shall not be reported in section 1.1.1. Monies due from such transactions that are collateralised by transferable securities that do not qualify as liquid assets in accordance with Title II of Delegated Regulation (EU) 2015/61 shall be reported in section 1.2. and shall not be reported in section 1.1.1. Monies due from such transactions with non-financial customers that are collateralised by non-transferable assets that do not qualify as liquid assets in accordance with Title II of Delegated Regulation (EU) 2015/61 shall be reported in the relevant row of section 1.1.1. Monies due from central banks shall be reported in section 1.1.2. and shall not be reported here. Monies due from trade finance transactions with a residual maturity of no more than 30 days shall be reported in section 1.1.4. and shall not be reported here. Monies due from securities maturing within 30 calendar days shall be reported in section 1.1.5. and shall not be reported here. , 040, 1.1.1.1. monies due from non-financial customers (except for central banks) not corresponding to principal repayment Point (a) of Article 32(3) of Delegated Regulation (EU) 2015/61 Monies due from non-financial customers (except for central banks) with a residual maturity of no more than 30 cays not corresponding to principal repayment. These inflows include interest and fees due from non-financial customers (except for central banks).Monies due from central banks not corresponding to principal repayment shall be reported in section 1.1.2. and shall not be reported here. , 050, 1.1.1.2. other monies due from non-financial customers (except for central banks) Point (a) of Article 32(3) of Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 050 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of other monies due from non-financial customers (except for central banks) as the sum of monies due from non-financial customers by counterparty and for each Column 140, 150 and 160 total other inflows from non-financial customers (except for central banks) as the sum of other inflows from non-financial customers by counterparty. Monies due from non-financial customers (except for central banks) not corresponding to principal repayment shall be reported in section 1.1.1.1. and shall not be reported here. Other monies due from central banks shall be reported in section 1.1.2. and shall not be reported here. Inflows corresponding to outflows in accordance with promotional loan commitments referred to in Article 31(9) of Delegated Regulation (EU) 2015/61 shall be reported in section 1.1.3. and shall not be reported here. , 060, 1.1.1.2.1. monies due from retail customers Point (a) of Article 32(3) of Delegated Regulation (EU) 2015/61 Monies due from retail customers with a residual maturity of no more than 30 days. , 070, 1.1.1.2.2. monies due from non-financial corporates Point (a) of Article 32(3) of Delegated Regulation (EU) 2015/61 Monies due from non-financial corporates with a residual maturity of no more than 30 days. , 080, 1.1.1.2.3. monies due from sovereigns, multilateral development banks and public sector entities Point (a) of Article 32(3) of Delegated Regulation (EU) 2015/61 Monies due from sovereigns, multilateral development banks and public sector entities with a residual maturity of no more than 30 days. , 090, 1.1.1.2.4. monies due from other legal entities Point (a) of Article 32(3) of Delegated Regulation (EU) 2015/61 Monies due from other legal entities not included anywhere above with a residual maturity of no more than 30 days. , 100, 1.1.2. monies due from central banks and financial customers Point (a) of Article 32(2) and point (d) of Article 32(3) in conjunction with Article 27 of Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 100 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of monies due from central banks and financial customers (operational as well as non-operational deposits); and for each Column 140, 150 and 160 total inflows from central banks and financial customers (operational as well as non-operational deposits). Credit institutions shall report here monies due with a residual maturity of no more than 30 days from central banks and financial customers, that are not past due and for which the bank has no reason to expect non-performance within the 30-day time horizon. , , Monies due from central banks and financial customers not corresponding to principal repayment shall be reported in the relevant section. Deposits at the central institution referred to in Article 27(3) of Delegated Regulation (EU) 2015/61 shall not be reported as an inflow. Monies due from trade finance transactions with a residual maturity of no more than 30 days shall be reported in section 1.1.4. and shall not be reported here. Monies due from securities maturing within 30 calendar days shall be reported in section 1.1.5. and shall not be reported here. , 110, 1.1.2.1. monies due from financial customers being classified as operational deposits Point (d) of Article 32(3) in conjunction with Article 27 of Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 110 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of monies due from financial customers being classified as operational deposits (disregarding whether the credit institution is able to establish a corresponding symmetrical inflow rate or not); and for each Column 140, 150 and 160 total inflows from financial customers being classified as operational deposits (disregarding whether the credit institution is able to establish a corresponding symmetrical inflow rate or not). Credit institutions shall report here monies due from financial customers in order, for the credit institution, to obtain clearing, custody or cash management services in accordance with Article 27 of Delegated Regulation (EU) 2015/61. , 120, 1.1.2.1.1. monies due from financial customers being classified as operational deposits where the credit institution is able to establish a corresponding symmetrical inflow rate Point (d) of Article 32(3) in conjunction with Article 27 of Delegated Regulation (EU) 2015/61 Monies due from financial customers with a residual maturity of no more than 30 days in order, for the credit institution, to obtain clearing, custody or cash management services in accordance with Article 27 of Delegated Regulation (EU) 2015/61 where the credit institution is able to establish a corresponding symmetrical inflow rate. , 130, 1.1.2.1.2. monies due from financial customers being classified as operational deposits where the credit institution is not able to establish a corresponding symmetrical inflow rate Point (d) of Article 32(3) in conjunction with Article 27 of Delegated Regulation (EU) 2015/61 Monies due from financial customers with a residual maturity of no more than 30 days in order, for the credit institution, to obtain clearing, custody or cash management services in accordance with Article 27 of Delegated Regulation (EU) 2015/61 where the credit institution is not able to establish a corresponding symmetrical inflow rate. For these items, a 5 % inflow rate shall be applied. , 140, 1.1.2.2. monies due from central banks and financial customers not being classified as operational deposits Point (a) of Article 32(2) of Delegated Regulation (EU) 2015/61 Credit institutions shall report in row 140 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of monies due from central banks and financial customers not being classified as operational deposits and for each Column 140, 150 and 160 total inflows from central banks and financial customers not being classified as operational deposits. Credit institutions shall report here monies due from central banks and financial customers which do not qualify for the treatment as operational deposits as specified in point (d) of Article 32(3) in conjunction with Article 27 of Delegated Regulation (EU) 2015/61. , 150, 1.1.2.2.1. monies due from central banks Point (a) of Article 32(2) of Delegated Regulation (EU) 2015/61 Monies due from central banks with a residual maturity of no more than 30 days in accordance with point (a) of Article 32(2) of Delegated Regulation (EU) 2015/61. , 160, 1.1.2.2.2. monies due from financial customers Point (a) of Article 32(2) of Delegated Regulation (EU) 2015/61 Monies due from financial customers with a residual maturity of no more than 30 days which do not qualify for the treatment as operational deposits as specified in point (d) of Article 32(3) in conjunction with Article 27 of Delegated Regulation (EU) 2015/61. Inflows corresponding to outflows in accordance with promotional loan commitments referred to in Article 31(9) of Delegated Regulation (EU) 2015/61 shall be reported in section 1.1.3. and shall not be reported here. , 170, 1.1.3. inflows corresponding to outflows in accordance with promotional loan commitments referred to in Article 31(9) of Delegated Regulation (EU) 2015/61 Point (a) of Article 32(3) of Delegated Regulation (EU) 2015/61 Inflows corresponding to outflows in accordance with promotional loan commitments referred to in Article 31(9) of Delegated Regulation (EU) 2015/61. , 180, 1.1.4. monies due from trade financing transactions Point (b) of Article 32(2) of Delegated Regulation (EU) 2015/61 Monies due from trade financing transactions with a residual maturity of no more than 30 days in accordance with point (b) of Article 32(2) of Delegated Regulation (EU) 2015/61. , 190, 1.1.5. monies due from securities maturing within 30 days Point (c) of Article 32(2) of Delegated Regulation (EU) 2015/61 Monies due from securities maturing within 30 calendar days in accordance with point (c) of Article 32(2) of Delegated Regulation (EU) 2015/61. , 201, 1.1.6. loans with an undefined contractual end date Point (i) of Article 32(3) of Delegated Regulation (EU) 2015/61 Loans with an undefined contractual end date in accordance with point (i) of Article 32(3) of Delegated Regulation (EU) 2015/61. The credit institution shall only consider those loans where the contract allows the credit institution to withdraw or to request payment within 30 calendar days. Interest and minimum payments to be debited against the client account within 30 calendar days shall be included in the amount reported. Interest and minimum payments from loans with an undefined contractual end date that are contractually due and give rise to an actual cash inflow within the next 30 calendar days shall be considered as monies due and shall be reported in the relevant row, following the treatment prescribed by Article 32 for monies due. Credit institutions shall not report other interest that accrues, but that is neither debited against the client account nor giving rise to an actual cash inflow over the next 30 calendar days. , 210, 1.1.7. monies due from positions in major index equity instruments provided that there is no double counting with liquid assets Point (d) of Article 32(2) of Delegated Regulation (EU) 2015/61 Monies due from positions in major index equity instruments provided that there is no double counting with liquid assets in accordance with point (d) of Article 32(2) of Delegated Regulation (EU) 2015/61. Position shall include monies contractually due within 30 calendar days, such as cash dividends from those major indexes and cash due from those equity instruments sold but not yet settled, if they are not recognised as liquid assets in accordance with Title II of Delegated Regulation (EU) 2015/61. , 230, 1.1.8. inflows from the release of balances held in segregated accounts in accordance with regulatory requirements for the protection of customer trading assets Article 32(4) of Delegated Regulation (EU) 2015/61 Inflows from the release of balances held in segregated accounts in accordance with regulatory requirements for the protection of customer trading assets in accordance with Article 32(4) of Delegated Regulation (EU) 2015/61. Inflows shall only be considered if these balances are maintained in liquid assets as specified in Title II of Delegated Regulation (EU) 2015/61. , 240, 1.1.9. inflows from derivatives Article 32(5) in conjunction with Article 21 of Delegated Regulation (EU) 2015/61 The net amount of receivables expected over 30 calendar days period from the contracts listed in Annex II of Regulation (EU) No 575/2013 and from credit derivatives. Credit institutions shall calculate inflows expected over 30 calendar days on a net basis by counterparty subject to the existence of bilateral netting agreements in accordance with Article 295 of Regulation (EU) No 575/2013. Net basis shall mean also net of collateral received provided that it qualifies as a liquid asset under Title II of Delegated Regulation (EU) 2015/61. Cash outflows and inflows arising from foreign currency derivative or credit derivative transactions that involve a full exchange of principal amounts on a simultaneous basis (or within the same day) shall be calculated on a net basis, even where those transactions are not covered by a bilateral netting agreement. In the case of a separate reporting in accordance with Article 415(2) of Regulation (EU) 575/2013, derivative or credit derivative transactions shall be separated into each respective currency. Netting by counterparty may only be applied to flows in that currency. , 250, 1.1.10. inflows from undrawn credit or liquidity facilities provided by members of a group or an institutional protection scheme where the competent authorities have granted permission to apply a higher inflow rate Article 34 of Delegated Regulation (EU) 2015/61 Inflows from undrawn credit or liquidity facilities provided by members of a group or an institutional protection scheme where the competent authority has granted permission to apply a higher inflow rate in accordance with Article 34 of Delegated Regulation (EU) 2015/61. , 260, 1.1.11. other inflows Article 32(2) of Delegated Regulation (EU) 2015/61 All other inflows in accordance with Article 32(2) of Delegated Regulation (EU) 2015/61 not reported anywhere else in the template. , 263, 1.2. Inflows from secured lending and capital market-driven transactions Points (b), (c) and (f) of Article 32(3)of Delegated Regulation (EU) 2015/61 refer to inflows resulting from secured lending and capital market-driven transactions with a residual maturity of no more than 30 days. Credit institutions shall report in row 263 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of monies due from secured lending and capital market-driven transactions; and for each Column 140, 150 and 160 total inflows from secured lending and capital market driven transactions. Collateral swap transactions maturing within 30 calendar days shall be reported in template C 75.01 of Annex XXIV and shall not be reported here. , 265, 1.2.1. counterparty is central bank Credit institutions shall report here inflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 with a residual maturity of no more than 30 days where the counterparty is a central bank. Credit institutions shall report in row 265 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of monies due from secured lending and capital market-driven transactions where the counterparty is a central bank; and for each Column 140, 150 and 160 total inflows from secured lending and capital market driven transactions where the counterparty is a central bank. , 267, 1.2.1.1. collateral that qualifies as a liquid asset Credit institutions shall report in row 267 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of monies due from secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by liquid assets; and for each Column 140, 150 and 160 total inflows from secured lending and capital market driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by liquid assets. Credit institutions shall report secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by liquid assets, whether or not they are re-used in another transaction and irrespective of whether the liquid assets received meet the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 269, 1.2.1.1.1. Level 1 collateral excluding extremely high quality covered bonds Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 10 of Delegated Regulation (EU) 2015/61 as liquid assets of any of the categories of level 1 asset referred to in Article 10 with the exception of extremely high quality covered bonds referred to in point (f) of Article 10(1). , 271, 1.2.1.1.1.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.1.1.1, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 273, 1.2.1.1.2. Level 1 collateral which is extremely high quality covered bonds Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 10 of Delegated Regulation (EU) 2015/61 as liquid assets of the category referred to in point (f) of Article 10(1). , 275, 1.2.1.1.2.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.1.1.2, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 277, 1.2.1.1.3. Level 2A collateral Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 11 of Delegated Regulation (EU) 2015/61 as liquid assets of any of the categories of level 2A asset referred to in Article 11. , 279, 1.2.1.1.3.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.1.1.3, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 281, 1.2.1.1.4. Level 2B asset backed securities (residential or auto) collateral Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 13 of Delegated Regulation (EU) 2015/61 as liquid assets of any of the categories of level 2B asset referred to in point (i), (ii) or (iv) of point (g) of Article 13(2). , 283, 1.2.1.1.4.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.1.1.4, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 285, 1.2.1.1.5. Level 2B high quality covered bonds collateral Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 12 of Delegated Regulation (EU) 2015/61 as liquid assets of the category of level 2B asset referred to in point (e) of Article 12(1). , 287, 1.2.1.1.5.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.1.1.5, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 289, 1.2.1.1.6. Level 2B asset backed securities (commercial or individuals) collateral Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 13 of Delegated Regulation (EU) 2015/61 as liquid assets of any of the categories of level 2B asset referred to in point (iii) or (v) of point (g) of Article 13(2). , 291, 1.2.1.1.6.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.1.1.6, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 293, 1.2.1.1.7. Level 2B collateral not already captured in section 1.2.1.1.4., 1.2.1.1.5. or 1.2.1.1.6. Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 12 of Delegated Regulation (EU) 2015/61 as liquid assets of any of the categories of level 2B asset referred to in point (b), (c) or (f) of Article 12(1). , 295, 1.2.1.1.7.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.1.1.7, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 297, 1.2.1.2. collateral is used to cover a short position Point (b) of Article 32(3)of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by assets which are used to cover a short position in accordance with the second sentence of Article 30(5). Where collateral of any type is used to cover a short, this shall be reported here and not in any of the lines above. There shall be no double-counting. , 299, 1.2.1.3. collateral that does not qualify as a liquid asset Credit institutions shall report in row 299 of C 74.00 of ANNEX XXIV secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the collateral does not qualify as a liquid asset. Credit institutions shall report for each Column 010, 020 and 030 the total amount of monies due from those transactions as the sum of monies due from secured lending and capital market-driven transactions where the collateral is non-liquid equity and secured lending and capital market-driven transactions backed by any other non-liquid collateral; and for each Column 140, 150 and 160 total inflows from those transactions as the sum of inflows from secured lending and capital market-driven transactions where the collateral is non-liquid equity and secured lending and capital market-driven transactions backed by any other non-liquid collateral. , 301, 1.2.1.3.1. collateral is non-liquid equity Point (b) of Article 32(3)of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised non-liquid equity. , 303, 1.2.1.3.2. all other non-liquid collateral Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the transaction is collateralised by non-liquid assets not already captured in section 1.2.1.3.1. , 305, 1.2.2. counterparty is non-central bank Credit institutions shall report here inflows resulting from secured lending and capital market-driven transactions as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 with a residual maturity of no more than 30 days where the counterparty is not a central bank. Credit institutions shall report in row 305 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of monies due from secured lending and capital market-driven transactions where the counterparty is not a central bank; and for each Column 140, 150 and 160 total inflows from secured lending and capital market driven transactions where the counterparty is not a central bank. , 307, 1.2.2.1. collateral that qualifies as a liquid asset Credit institutions shall report in row 307 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of monies due from secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by liquid assets; and for each Column 140, 150 and 160 total inflows from secured lending and capital market driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by liquid assets. Credit institutions shall report secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by liquid assets, whether or not they are re-used in another transaction and irrespective of whether the liquid assets received meet the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 309, 1.2.2.1.1. Level 1 collateral excluding extremely high quality covered bonds Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 10 of Delegated Regulation (EU) 2015/61 as liquid assets of any of the categories of level 1 asset referred to in Article 10 with the exception of extremely high quality covered bonds referred to in point (f) of Article 10(1). , 311, 1.2.2.1.1.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.2.1.1, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 313, 1.2.2.1.2. Level 1 collateral which is extremely high quality covered bonds Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 10 of Delegated Regulation (EU) 2015/61 as liquid assets of the category referred to in point (f) of Article 10(1). , 315, 1.2.2.1.2.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.2.1.2, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 317, 1.2.2.1.3. Level 2A collateral Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 11 of Delegated Regulation (EU) 2015/61 as liquid assets of any of the categories of level 2A asset referred to in Article 11. , 319, 1.2.2.1.3.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.2.1.3, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 321, 1.2.2.1.4. Level 2B asset backed securities (residential or auto) collateral Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 13 of Delegated Regulation (EU) 2015/61 as liquid assets of any of the categories of level 2B asset referred to in point (i), (ii) or (iv) of point (g) of Article 13(2). , 323, 1.2.2.1.4.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.2.1.4, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 325, 1.2.2.1.5. Level 2B high quality covered bonds collateral Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 12 of Delegated Regulation (EU) 2015/61 as liquid assets of the category of level 2B asset referred to in point (e) of Article 12(1). , 327, 1.2.2.1.5.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.2.1.5, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 329, 1.2.2.1.6. Level 2B asset backed securities (commercial or individuals) collateral Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 13 of Delegated Regulation (EU) 2015/61 as liquid assets of any of the categories of level 2B asset referred to in point (iii) or (v) of point (g) of Article 13(2). , 331, 1.2.1.1.6.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.2.1.6, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 333, 1.2.2.1.7. Level 2B collateral not already captured in section 1.2.2.1.4., 1.2.2.1.5. or 1.2.2.1.6. Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by assets that, whether or not they are re-used in another transaction, would qualify in accordance with Articles 7 and 12 of Delegated Regulation (EU) 2015/61 as liquid assets of any of the categories of level 2B asset referred to in point (b), (c) or (f) of Article 12(1). , 335, 1.2.2.1.7.1. of which collateral received meets operational requirements Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Of the transactions in item 1.2.2.1.7, those transactions where the collateral received meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 337, 1.2.2.2. collateral is used to cover a short position Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by assets which are used to cover a short position in accordance with the second sentence of Article 30(5). Where collateral of any type is used to cover a short, this shall be reported here and not in any of the lines above. There shall be no double-counting. , 339, 1.2.2.3. collateral that does not qualify as a liquid asset Credit institutions shall report in row 339 of C 74.00 of ANNEX XXIV secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the collateral does not qualify as a liquid asset. Credit institutions shall report for each Column 010, 020 and 030 the total amount of monies due from those transactions as the sum of monies due from margin loans where the collateral is non-liquid, secured lending and capital market-driven transactions where the collateral is non-liquid equity and secured lending and capital market-driven transactions backed by any other non-liquid collateral; and for each Column 140, 150 and 160 total inflows from those transactions as the sum of inflows from margin loans where the collateral is non-liquid, secured lending and capital market-driven transactions where the collateral is non-liquid equity and secured lending and capital market-driven transactions backed by any other non-liquid collateral. , 341, 1.2.2.3.1. margin loans: collateral is non-liquid Point (c) of Article 32(3) of Delegated Regulation (EU) 2015/61 Margin loans made against non-liquid assets with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the assets received are not used to cover short positions as outlined in Point (c) of Article 32(3) of Delegated Regulation (EU) 2015/61. , 343, 1.2.2.3.2. collateral is non-liquid equity Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised non-liquid equity. , 345, 1.2.2.3.3. all other non-liquid collateral Point (b) of Article 32(3) of Delegated Regulation (EU) 2015/61 Secured lending and capital market-driven transactions with a residual maturity of no more than 30 days where the counterparty is not a central bank and where the transaction is collateralised by non-liquid assets not already captured in section 1.2.2.3.1 or 1.2.2.3.2. , 410, 1.3. Total inflows from collateral swaps Credit institutions shall report here the sum of total inflows from collateral swaps as calculated in template C 75.01 of ANNEX XXIV. , 420, 1.4. (Difference between total weighted inflows and total weighted outflows arising from transactions in third countries where there are transfer restrictions or which are denominated in non-convertible currencies) Article 32(8) of Delegated Regulation (EU) 2015/61 Institutions shall report in the relevant Column 140, 150 and 160 the sum of total weighted inflows from third countries where there are transfer restrictions or which are denominated in non-convertible currencies less the sum of total weighted outflows to third countries where there are transfer restrictions or which are denominated in non-convertible currencies as reported in C 73.00 of ANNEX XXIV. In case this amount is negative, institutions shall report “0”. , 430, 1.5. (Excess inflows from a related specialised credit institution) Point (e) of Article 2(3) and Article 33(6) of Delegated Regulation (EU) 2015/61 Credit institutions reporting on a consolidated basis shall report in the relevant column 140, 150 or 160, the amount of the inflows arising from a related specialised credit institution referred to in Article 33(3) and (4) of Delegated Regulation (EU) 2015/61 that are in excess of the amount of outflows arising from the same undertaking. , MEMORANDUM ITEMS , 450, 2. FX inflows This memorandum item shall only be reported in case of a separate reporting of the reporting currency or of a currency other than the reporting currency in accordance with Article 415(2) of Regulation (EU) 575/2013. Credit institutions shall report the portion of inflows from derivatives (reported in section 1.1.9.) which relate to FX principal flows in the respective currency from cross-currency swaps, FX spot and forward transactions maturing within the 30 day period. Netting by counterparty may only be applied to flows in that currency. , 460, 3. Inflows within a group or an institutional protection scheme Credit institutions shall report here as memorandum items all transactions reported in section 1 (excluding section 1.1.10.) where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. Credit institutions shall report in row 460 of C 74.00 of ANNEX XXIV for each Column 010, 020 and 030 the total amount of monies due/maximum amount that can be drawn within a group or an institutional protection scheme as the sum of monies due/maximum amount that can be drawn within a group or an institutional protection scheme by type of transaction and counterparty; and for each Column 140, 150 and 160 total inflows within group or an institutional protection scheme as the sum of inflows within a group or an institutional protection scheme by type of transaction and counterparty. , 470, 3.1. Monies due from non-financial customers (except for central banks) Credit institutions shall report here all monies due from non-financial customers reported in section 1.1.1. where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central credit institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. , 480, 3.2. Monies due from financial customers Credit institutions shall report here all monies due from financial customers reported in section 1.1.2. where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. , 490, 3.3. Secured transactions Credit institutions shall report here all monies due from secured lending and capital market driven transaction as well as the total market value of received collateral reported in section 1.2., where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. , 500, 3.4. Monies due from maturing securities within 30 days Credit institutions shall report here all monies due from maturing securities within 30 days reported in section 1.1.5. where the issuer is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. , 510, 3.5. Any other inflows within a group or an institutional protection scheme Credit institutions shall report here any other inflows within a group or an institutional protection scheme reported in section 1.1.3. to 1.1.11. (excluding section 1.1.5. and 1.1.10.) where the counterparty is a parent or a subsidiary of the credit institution or another subsidiary of the same parent or linked to the credit institution by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC or a member of the same institutional protection scheme referred to in Article 113(7) of Regulation (EU) No 575/2013 or the central institution or an affiliate of a network or cooperative group as referred to in Article 10 of Regulation (EU) No 575/2013. , , 4. Secured lending waived from Article 17(2) and (3) Credit institutions shall report here secured lending transactions with a residual maturity up to 30 days where the counterparty is a central bank and where the relevant transactions are exempted from the application Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 530, 4.1. of which: secured by L1 excl. EHQCB Credit institutions shall report here secured lending transactions maturing within 30 calendar days where the counterparty is a central bank, the collateral received is Level 1 collateral excluding extremely high quality covered bonds and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 540, 4.2. of which: secured by L1 EHQCB Credit institutions shall report here secured lending transactions maturing within 30 calendar days where the counterparty is a central bank, the collateral received is Level 1 collateral which is extremely high quality covered bonds and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 550, 4.3. of which: secured by L2A Credit institutions shall report here secured lending transactions maturing within 30 calendar days where the counterparty is a central bank, the collateral received is Level 2A collateral and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 560, 4.4. of which: secured by L2B Credit institutions shall report here secured lending transactions maturing within 30 calendar days where the counterparty is a central bank, the collateral received is Level 2B collateral and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 570, 4.5. of which: secured by non-liquid assets Credit institutions shall report here secured lending transactions maturing within 30 calendar days where the counterparty is a central bank, the collateral received is a non-liquid collateral and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 0010, Market value of collateral lent The market value of the collateral lent shall be reported in Column 0010. The market value shall reflect current market value, be gross of haircut and be net of flows resulting from unwinding associated hedges in accordance with Article 8(5) of Delegated Regulation (EU) 2015/61. , 0020, Liquidity value of collateral lent The liquidity value of the collateral lent shall be reported in Column 0020. For liquid assets, the liquidity value shall reflect the value of the asset net of haircut. , 0030, Market value of collateral borrowed The market value of the collateral borrowed shall be reported in Column 0030. The market value shall reflect current market value, be gross of haircut and be net of flows resulting from unwinding associated hedges in accordance with Article 8(5) of Delegated Regulation (EU) 2015/61. , 0040, Liquidity value of collateral borrowed The liquidity value of the collateral borrowed shall be reported in Column 0040. For liquid assets, the liquidity value shall reflect the value of the asset net of haircut. , 0050, Standard weight Articles 28 and 32 of Delegated Regulation (EU) 2015/61, The standard weights in column 0050 are those specified in Delegated Regulation (EU) 2015/61 by default and are provided for information only. , 0060, Applicable weight Articles 28 and 32 of Delegated Regulation (EU) 2015/61, The applicable weights are those specified in Articles 28 and 32 of Delegated Regulation (EU) 2015/61. Applicable weights may result in weighted average values and shall be reported in decimal terms (i.e. 1,0 for an applicable weight of 100 per cent, or 0,5 for an applicable weight of 50 per cent). Applicable weights may reflect, but are not limited to, firm-specific and national discretions. , 0070, Outflows Credit institutions shall report here the outflows. This is calculated by multiplying column 0060 by column 0030, both from C75.01 of Annex XXIV , 0080, Inflows subject to the 75 % cap on inflows Credit institutions shall report here the inflows of transactions subject to the 75% cap on inflows. The inflows are calculated by multiplying column 0060 by column 0010, both from C 75.01 of Annex XXIV. , 0090, Inflows subject to the 90 % cap on inflows Credit institutions shall report here the inflows of transactions subject to the 90% cap on inflows. The inflows are calculated by multiplying column 0060 by column 0010, both from C 75.01 of Annex XXIV. , 0100, Inflows exempted from the cap on inflows Credit institutions shall report here the inflows of transactions exempt from the cap on inflows. The inflows are calculated by multiplying column 0060 by column 0010, both from C 75.01 of Annex XXIV. , 0010, 1. TOTAL COLLATERAL SWAPS (counterparty is central bank) Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps. , 0020, 1.1. Totals for transactions in which Level 1 assets (excl. EHQ covered bonds) are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for each relevant column, the total values of collateral swaps for transactions in which Level 1 assets (excl. EHQ covered bonds) are lent. , 0030, 1.1.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 0040, 1.1.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.1.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0050, 1.1.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 1 extremely high quality covered bonds (borrowed). , 0060, 1.1.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.1.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0070, 1.1.3. Level 2A assets Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 2A assets (borrowed). , 0080, 1.1.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.1.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0090, 1.1.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 0100, 1.1.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.1.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0110, 1.1.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 2B high quality covered bonds (borrowed). , 0120, 1.1.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.1.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0130, 1.1.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 0140, 1.1.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.1.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0150, 1.1.7. Other Level 2B Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Other Level 2B (borrowed). , 0160, 1.1.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.1.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0170, 1.1.8. Non-liquid assets Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Non-liquid assets (borrowed). , 0180, 1.1.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.1.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 0190, 1.2. Totals for transactions in which Level 1 extremely high quality covered bonds are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Level 1 extremely high quality covered bonds are lent. , 0200, 1.2.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 0210, 1.2.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.2.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0220, 1.2.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 1 extremely high quality covered bonds (borrowed). , 0230, 1.2.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.2.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0240, 1.2.3. Level 2A assets Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 2A assets (borrowed). , 0250, 1.2.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.2.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0260, 1.2.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 0270, 1.2.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.2.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0280, 1.2.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 2B high quality covered bonds (borrowed). , 0290, 1.2.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.2.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0300, 1.2.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 0310, 1.2.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.2.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0320, 1.2.7. Other Level 2B Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Other Level 2B (borrowed). , 0330, 1.2.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.2.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0340, 1.2.8. Non-liquid assets Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Non-liquid assets (borrowed). , 0350, 1.2.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.2.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 0360, 1.3. Totals for transactions in which Level 2A assets are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Level 2A assets are lent. , 0370, 1.3.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 2A assets (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 0380, 1.3.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.3.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0390, 1.3.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 2A assets (lent) for Level 1 extremely high quality covered bonds (borrowed). , 0400, 1.3.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.3.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0410, 1.3.3. Level 2A assets Such transactions in which the institution has swapped Level 2A assets (lent) for Level 2A assets (borrowed). , 0420, 1.3.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.3.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0430, 1.3.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 2A assets (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 0440, 1.3.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.3.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0450, 1.3.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 2A assets (lent) for Level 2B high quality covered bonds (borrowed). , 0460, 1.3.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.3.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0470, 1.3.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 2A assets (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 0480, 1.3.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.3.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0490, 1.3.7. Other Level 2B Such transactions in which the institution has swapped Level 2A assets (lent) for Other Level 2B (borrowed). , 0500, 1.3.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.3.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0510, 1.3.8. Non-liquid assets Such transactions in which the institution has swapped Level 2A assets (lent) for Non-liquid assets (borrowed). , 0520, 1.3.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.3.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 0530, 1.4. Totals for transactions in which Level 2B asset-backed securities (residential or automobile, CQS1) are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Level 2B asset-backed securities (residential or automobile, CQS1) are lent. , 0540, 1.4.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 0550, 1.4.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.4.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0560, 1.4.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 1 extremely high quality covered bonds (borrowed). , 0570, 1.4.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.4.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0580, 1.4.3. Level 2A assets Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 2A assets (borrowed). , 0590, 1.4.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.4.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0600, 1.4.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 0610, 1.4.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.4.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0620, 1.4.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 2B high quality covered bonds (borrowed). , 0630, 1.4.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.4.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0640, 1.4.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 0650, 1.4.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.4.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0660, 1.4.7. Other Level 2B Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Other Level 2B (borrowed). , 0670, 1.4.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.4.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0680, 1.4.8. Non-liquid assets Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Non-liquid assets (borrowed). , 0690, 1.4.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.4.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 0700, 1.5. Totals for transactions in which Level 2B high quality covered bonds are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Level 2B high quality covered bonds are lent. , 0710, 1.5.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 0720, 1.5.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.5.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0730, 1.5.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 1 extremely high quality covered bonds (borrowed). , 0740, 1.5.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.5.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0750, 1.5.3. Level 2A assets Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 2A assets (borrowed). , 0760, 1.5.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.5.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0770, 1.5.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 0780, 1.5.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.5.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0790, 1.5.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 2B high quality covered bonds (borrowed). , 0800, 1.5.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.5.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0810, 1.5.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 0820, 1.5.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.5.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0830, 1.5.7. Other Level 2B Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Other Level 2B (borrowed). , 0840, 1.5.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.5.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0850, 1.5.8. Non-liquid assets Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Non-liquid assets (borrowed). , 0860, 1.5.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.5.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 0870, 1.6. Totals for transactions in which Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) are lent. , 0880, 1.6.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 0890, 1.6.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.6.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0900, 1.6.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 1 extremely high quality covered bonds (borrowed). , 0910, 1.6.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.6.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0920, 1.6.3. Level 2A assets Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 2A assets (borrowed). , 0930, 1.6.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.6.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0940, 1.6.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 0950, 1.6.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.6.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0960, 1.6.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 2B high quality covered bonds (borrowed). , 0970, 1.6.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.6.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 0980, 1.6.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 0990, 1.6.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.6.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1000, 1.6.7. Other Level 2B Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Other Level 2B (borrowed). , 1010, 1.6.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.6.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1020, 1.6.8. Non-liquid assets Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Non-liquid assets (borrowed). , 1030, 1.6.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.6.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1040, 1.7. Totals for transactions in which Other Level 2B assets are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Other Level 2B assets are lent. , 1050, 1.7.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Other Level 2B (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 1060, 1.7.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.7.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1070, 1.7.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Other Level 2B (lent) for Level 1 extremely high quality covered bonds (borrowed). , 1080, 1.7.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.7.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1090, 1.7.3. Level 2A assets Such transactions in which the institution has swapped Other Level 2B (lent) for Level 2A assets (borrowed). , 1100, 1.7.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.7.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1110, 1.7.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Other Level 2B (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 1120, 1.7.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.7.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1130, 1.7.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Other Level 2B (lent) for Level 2B high quality covered bonds (borrowed). , 1140, 1.7.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.7.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1150, 1.7.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Other Level 2B (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 1160, 1.7.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.7.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1170, 1.7.7. Other Level 2B Such transactions in which the institution has swapped Other Level 2B (lent) for Other Level 2B (borrowed). , 1180, 1.7.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.7.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1190, 1.7.8. Non-liquid assets Such transactions in which the institution has swapped Other Level 2B (lent) for Non-liquid assets (borrowed). , 1200, 1.7.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.7.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1210, 1.8. Totals for transactions in which Non-liquid assets are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Non-liquid assets are lent. , 1220, 1.8.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 1230, 1.8.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.8.1., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1240, 1.8.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 1 extremely high quality covered bonds (borrowed). , 1250, 1.8.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.8.2., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1260, 1.8.3. Level 2A assets Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 2A assets (borrowed). , 1270, 1.8.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.8.3., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1280, 1.8.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 1290, 1.8.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.8.4., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1300, 1.8.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 2B high quality covered bonds (borrowed). , 1310, 1.8.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.8.5., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1320, 1.8.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 1330, 1.8.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.8.6., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1340, 1.8.7. Other Level 2B Such transactions in which the institution has swapped Non-liquid assets (lent) for Other Level 2B (borrowed). , 1350, 1.8.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 1.8.7., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1360, 1.8.8. Non-liquid assets Such transactions in which the institution has swapped Non-liquid assets (lent) for Non-liquid assets (borrowed). , 1370, 2. TOTAL COLLATERAL SWAPS (counterparty is non-central bank) Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps. , 1380, 2.1. Totals for transactions in which Level 1 assets (excl. EHQ covered bonds) are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for each relevant column, the total values of collateral swaps for transactions in which Level 1 assets (excl. EHQ covered bonds) are lent. , 1390, 2.1.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 1400, 2.1.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.1.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1410, 2.1.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 1 extremely high quality covered bonds (borrowed). , 1420, 2.1.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.1.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1430, 2.1.3. Level 2A assets Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 2A assets (borrowed). , 1440, 2.1.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.1.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1450, 2.1.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 1460, 2.1.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.1.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1470, 2.1.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 2B high quality covered bonds (borrowed). , 1480, 2.1.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.1.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1490, 2.1.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 1500, 2.1.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.1.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1510, 2.1.7. Other Level 2B Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Other Level 2B (borrowed). , 1520, 2.1.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.1.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1530, 2.1.8. Non-liquid assets Such transactions in which the institution has swapped Level 1 assets excl. EHQ covered bonds (lent) for Non-liquid assets (borrowed). , 1540, 2.1.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.1.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1550, 2.2. Totals for transactions in which Level 1 extremely high quality covered bonds are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Level 1 extremely high quality covered bonds are lent. , 1560, 2.2.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 1570, 2.2.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.2.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1580, 2.2.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 1 extremely high quality covered bonds (borrowed). , 1590, 2.2.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.2.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1600, 2.2.3. Level 2A assets Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 2A assets (borrowed). , 1610, 2.2.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.2.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1620, 2.2.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 1630, 2.2.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.2.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1640, 2.2.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 2B high quality covered bonds (borrowed). , 1650, 2.2.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.2.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1660, 2.2.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 1670, 2.2.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.2.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1680, 2.2.7. Other Level 2B Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Other Level 2B (borrowed). , 1690, 2.2.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.2.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1700, 2.2.8. Non-liquid assets Such transactions in which the institution has swapped Level 1 extremely high quality covered bonds (lent) for Non-liquid assets (borrowed). , 1710, 2.2.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.2.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1720, 2.3. Totals for transactions in which Level 2A assets are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Level 2A assets are lent. , 1730, 2.3.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 2A assets (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 1740, 2.3.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.3.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1750, 2.3.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 2A assets (lent) for Level 1 extremely high quality covered bonds (borrowed). , 1760, 2.3.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.3.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1770, 2.3.3. Level 2A assets Such transactions in which the institution has swapped Level 2A assets (lent) for Level 2A assets (borrowed). , 1780, 2.3.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.3.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1790, 2.3.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 2A assets (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 1800, 2.3.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.3.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1810, 2.3.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 2A assets (lent) for Level 2B high quality covered bonds (borrowed). , 1820, 2.3.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.3.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1830, 2.3.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 2A assets (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 1840, 2.3.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.3.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1850, 2.3.7. Other Level 2B Such transactions in which the institution has swapped Level 2A assets (lent) for Other Level 2B (borrowed). , 1860, 2.3.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.3.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1870, 2.3.8. Non-liquid assets Such transactions in which the institution has swapped Level 2A assets (lent) for Non-liquid assets (borrowed). , 1880, 2.3.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.3.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 1890, 2.4. Totals for transactions in which Level 2B asset-backed securities (residential or automobile, CQS1) are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Level 2B asset-backed securities (residential or automobile, CQS1) are lent. , 1900, 2.4.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 1910, 2.4.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.4.1., credit institutions shall report the leg of the collateral lent , but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1920, 2.4.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 1 extremely high quality covered bonds (borrowed). , 1930, 2.4.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.4.2., credit institutions shall report the leg of the collateral lent , but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1940, 2.4.3. Level 2A assets Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 2A assets (borrowed). , 1950, 2.4.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.4.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1960, 2.4.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 1970, 2.4.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.4.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 1980, 2.4.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 2B high quality covered bonds (borrowed). , 1990, 2.4.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.4.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2000, 2.4.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 2010, 2.4.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.4.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2020, 2.4.7. Other Level 2B Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Other Level 2B (borrowed). , 2030, 2.4.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.4.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2040, 2.4.8. Non-liquid assets Such transactions in which the institution has swapped Level 2B asset-backed securities (residential or automobile, CQS1) (lent) for Non-liquid assets (borrowed). , 2050, 2.4.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.4.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 2060, 2.5. Totals for transactions in which Level 2B high quality covered bonds are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Level 2B high quality covered bonds are lent. , 2070, 2.5.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 2080, 2.5.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.5.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2090, 2.5.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 1 extremely high quality covered bonds (borrowed). , 2100, 2.5.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.5.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2110, 2.5.3. Level 2A assets Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 2A assets (borrowed). , 2120, 2.5.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.5.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2130, 2.5.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 2140, 2.5.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.5.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2150, 2.5.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 2B high quality covered bonds (borrowed). , 2160, 2.5.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.5.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2170, 2.5.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 2180, 2.5.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.5.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2190, 2.5.7. Other Level 2B Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Other Level 2B (borrowed). , 2200, 2.5.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.5.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2210, 2.5.8. Non-liquid assets Such transactions in which the institution has swapped Level 2B high quality covered bonds (lent) for Non-liquid assets (borrowed). , 2220, 2.5.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.5.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 2230, 2.6. Totals for transactions in which Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) are lent. , 2240, 2.6.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 2250, 2.6.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.6.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2260, 2.6.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 1 extremely high quality covered bonds (borrowed). , 2270, 2.6.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.6.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2280, 2.6.3. Level 2A assets Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 2A assets (borrowed). , 2290, 2.6.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.6.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2300, 2.6.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 2310, 2.6.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.6.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2320, 2.6.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 2B high quality covered bonds (borrowed). , 2330, 2.6.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.6.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2340, 2.6.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 2350, 2.6.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.6.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2360, 2.6.7. Other Level 2B Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Other Level 2B (borrowed). , 2370, 2.6.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.6.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2380, 2.6.8. Non-liquid assets Such transactions in which the institution has swapped Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (lent) for Non-liquid assets (borrowed). , 2390, 2.6.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.6.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 2400, 2.7. Totals for transactions in which Other Level 2B assets are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Other Level 2B assets are lent. , 2410, 2.7.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Other Level 2B (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 2420, 2.7.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.7.1., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2430, 2.7.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Other Level 2B (lent) for Level 1 extremely high quality covered bonds (borrowed). , 2440, 2.7.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.7.2., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2450, 2.7.3. Level 2A assets Such transactions in which the institution has swapped Other Level 2B (lent) for Level 2A assets (borrowed). , 2460, 2.7.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.7.3., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2470, 2.7.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Other Level 2B (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 2480, 2.7.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.7.4., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2490, 2.7.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Other Level 2B (lent) for Level 2B high quality covered bonds (borrowed). , 2500, 2.7.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.7.5., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2510, 2.7.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Other Level 2B (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 2520, 2.7.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.7.6., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2530, 2.7.7. Other Level 2B Such transactions in which the institution has swapped Other Level 2B (lent) for Other Level 2B (borrowed). , 2540, 2.7.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.7.7., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset; and the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2550, 2.7.8. Non-liquid assets Such transactions in which the institution has swapped Other Level 2B (lent) for Non-liquid assets (borrowed). , 2560, 2.7.8.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.7.8., credit institutions shall report the leg of the collateral lent that, but for being used as collateral for those transactions, would qualify in accordance with Article 8 of Delegated Regulation (EU) 2015/61 as liquid asset. , 2570, 2.8. Totals for transactions in which Non-liquid assets are lent and the following collateral is borrowed: Articles 28(4) and 32(3) of Delegated Regulation (EU) 2015/61 Credit Institutions shall report here, for the relevant columns, the total values of collateral swaps for transactions in which Non-liquid assets are lent. , 2580, 2.8.1. Level 1 assets (excl. EHQ covered bonds) Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 1 assets excl. EHQ covered bonds (borrowed). , 2590, 2.8.1.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.8.1., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2600, 2.8.2. Level 1 extremely high quality covered bonds Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 1 extremely high quality covered bonds (borrowed). , 2610, 2.8.2.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.8.2., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2620, 2.8.3. Level 2A assets Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 2A assets (borrowed). , 2630, 2.8.3.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.8.3., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2640, 2.8.4. Level 2B asset-backed securities (residential or automobile, CQS1) Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 2B asset-backed securities (residential or automobile, CQS1) (borrowed). , 2650, 2.8.4.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.8.4., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2660, 2.8.5. Level 2B high quality covered bonds Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 2B high quality covered bonds (borrowed). , 2670, 2.8.5.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.8.5., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2680, 2.8.6. Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) Such transactions in which the institution has swapped Non-liquid assets (lent) for Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) (borrowed). , 2690, 2.8.6.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.8.6., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2700, 2.8.7. Other Level 2B Such transactions in which the institution has swapped Non-liquid assets (lent) for Other Level 2B (borrowed). , 2710, 2.8.7.1. Of which collateral swapped meets operational requirements Of the transactions in item 2.8.7., credit institutions shall report the leg of the collateral borrowed if it meets the operational requirements under Article 8 of Delegated Regulation (EU) 2015/61. , 2720, 2.8.8. Non-liquid assets Such transactions in which the institution has swapped Non-liquid assets (lent) for Non-liquid assets (borrowed). , MEMORANDUM ITEMS , 2730, 3. Total collateral swaps (all counterparties) where borrowed collateral has been used to cover short positions Institutions shall report here the total collateral swaps (all counterparties) reported in the above lines where borrowed collateral has been used to cover short positions where a 0 % outflow rate has been applied. , 2740, 4. Total collateral swaps with intragroup counterparties Institutions shall report here the total collateral swaps reported in the above lines that are with intragroup counterparties. , , 5. Collateral swaps waived from Article 17(2) and (3) Credit institutions shall report here the part of collateral swap transactions with a residual maturity of no more than 30 days where the counterparty is a central bank and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 2750, 5.1. of which: collateral borrowed is L1 excl. EHQCB Credit institutions shall report here the part of collateral swap transactions with a residual maturity of no more than 30 days where the counterparty is a central bank, the collateral borrowed is Level 1 collateral excluding extremely high quality covered bonds and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 2760, 5.2. of which: collateral borrowed is L1 EHQCB Credit institutions shall report here the part of collateral swap transactions with a residual maturity of no more than 30 days where the counterparty is a central bank, the collateral borrowed is Level 1 collateral which is extremely high quality covered bonds and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 2770, 5.3. of which: collateral borrowed is L2A Credit institutions shall report here the part of collateral swap transactions with a residual maturity of no more than 30 days where the counterparty is a central bank, the collateral borrowed is Level 2A collateral and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 2780, 5.4. of which: collateral borrowed is L2B Credit institutions shall report here the part of collateral swap transactions with a residual maturity of no more than 30 days where the counterparty is a central bank, the collateral borrowed is Level 2B collateral and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 2790, 5.5. of which: collateral lent is L1 excl. EHQCB Credit institutions shall report here the part of collateral swap transactions with a residual maturity of no more than 30 days where the counterparty is a central bank, the collateral lent is Level 1 collateral excluding extremely high quality covered bonds and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 2800, 5.6. of which: collateral lent is L1 EHQCB Credit institutions shall report here the part of collateral swap transactions with a residual maturity of no more than 30 days where the counterparty is a central bank, the collateral lent is Level 1 collateral which is extremely high quality covered bonds and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 2810, 5.7. of which: collateral lent is L2A Credit institutions shall report here the part of collateral swap transactions with a residual maturity of no more than 30 days where the counterparty is a central bank, the collateral lent is Level 2A collateral and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , 2820, 5.8. of which: collateral lent is L2B Credit institutions shall report here the part of collateral swap transactions with a residual maturity of no more than 30 days where the counterparty is a central bank, the collateral lent is Level 2B collateral and meeting the operational requirements laid down in Article 8 of Delegated Regulation (EU) 2015/61, and where the relevant transactions are exempted from the application of Article 17(2) and (3) of Delegated Regulation (EU) 2015/61 by its Article 17(4). , CALCULATIONS , Numerator, Denominator, Ratio Article 4 of Delegated Regulation (EU) 2015/61 The Liquidity Coverage Ratio numerator, denominator and ratio. Enter all below data into column 010 of given row. , 010, 1. Liquidity Buffer Report figure from {C 76.00; r290; c010}. , 020, 2. Net Liquidity Outflow Report figure from {C 76.00; r370; c010}. , 030, 3. Liquidity Coverage Ratio (%) Report the liquidity coverage ratio calculated as specified in Article 4(1) of Delegated Regulation (EU) 2015/61. The liquidity coverage ratio shall be equal to the ratio of a credit institution’s liquidity buffer to its net liquidity outflows over a 30 calendar day stress period and shall be expressed as a percentage. If {C 76.00; r020; c010} is zero (causing a ratio of infinity) then report the value 999999. , Numerator calculations Article 17 and ANNEX I of Delegated Regulation (EU) 2015/61 Formula for the calculation of the Liquidity Buffer. Enter all below data into column 010 of given row. , 040, 4. L1 excl. EHQCB liquidity buffer (value in accordance with Article 9): unadjusted Report figure from {C 72.00; r030; c040}. , 050, 5. L1 excl. EHQCB collateral 30 day outflows Report outflows of Level 1 (excluding extremely high quality covered bonds) liquid securities upon the unwind of any secured funding, secured lending or collateral swap transaction, that matures within 30 calendar days from the reference date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 060, 6. L1 excl. EHQCB collateral 30 day inflows Report inflows of Level 1 (excluding extremely high quality covered bonds) liquid securities upon the unwind of any secured funding, secured lending, or collateral swap transaction, that matures within 30 calendar days from the reference date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 070, 7. Secured cash outflows Report outflows of cash (a Level 1 asset) upon the unwind of any secured funding or secured lending transaction, that matures within 30 calendar days from the reference date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 080, 8. Secured cash inflows Report inflows of cash (a Level 1 asset) upon the unwind of any secured funding or secured lending transaction, that matures within 30 calendar days from the reference date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 091, 9. L1 excl. EHQCB “adjusted amount” This is referred to in subparagraph (a) of Annex I (3) Report the adjusted non-covered bond level 1 asset amount before cap application. The adjusted amount takes into account the unwind of secured funding, secured lending or collateral swap transactions, that mature within 30 calendar days from the reference date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 100, 10. L1 EHQCB value in accordance with Article 9: unadjusted Report figure from {C 72.00; r180; c040}. , 110, 11. L1 EHQCB collateral 30 day outflows Report outflows of Level 1 extremely high quality covered bonds upon the unwind of any secured funding, secured lending or collateral swap transaction, that matures within 30 calendar days from the reference date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 120, 12. L1 EHQCB collateral 30 day inflows Report inflows of Level 1 extremely high quality covered bonds upon the unwind of any secured funding, secured lending, or collateral swap transaction that matures within 30 calendar days from the reference date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 131, 13. L1 EHQCB “adjusted amount” This is referred to by subparagraph (b) of Annex I (3) Report the adjusted covered bond level 1 asset amount before cap application. The adjusted amount takes into account the unwind of secured funding, secured lending, or collateral swap transactions that mature within 30 calendar days from the reference date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 160, 14. L2A value in accordance with Article 9: unadjusted Report figure from {C 72.00; r230; c040}. , 170, 15. L2A collateral 30 day outflows Report outflows of Level 2A liquid securities upon the unwind of any secured funding, secured lending or collateral swap transaction, that matures within 30 calendar days from the calculation date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 180, 16. L2A collateral 30 day inflows Report inflows of Level 2A liquid securities upon the unwind of any secured funding, secured lending, or collateral swap transaction that matures within 30 calendar days from the calculation date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 191, 17. L2A “adjusted amount” This is referred to by subparagraph (c) in Annex I (3) Report the adjusted level 2A asset amount before cap application. The adjusted amount takes into account the unwind of secured funding, secured lending or collateral swap transactions, that mature within 30 calendar days from the calculation date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 220, 18. L2B value in accordance with Article 9: unadjusted Report figure from {C 72.00; r310; c040}. , 230, 19. L2B collateral 30 day outflows Report outflows of Level 2B liquid securities upon the unwind of any secured funding, secured lending, or collateral swap transaction that matures within 30 calendar days from the calculation date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 240, 20. L2B collateral 30 day inflows Report inflows of Level 2B liquid securities upon the unwind of any secured funding, secured lending or collateral swap transaction, that matures within 30 calendar days from the calculation date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 251, 21. L2B “adjusted amount” This is referred to by subparagraph (d) in Annex I (3) Report the adjusted level 2B asset amount before cap application. The adjusted amount takes into account the unwind of secured funding, secured lending or collateral swap transactions, that mature within 30 calendar days from the calculation date unless the transaction is waived as per Article 17(4) of Delegated Regulation (EU) 2015/61. , 280, 22. Excess liquid asset amount Annex I(4) Report the “excess liquid assets amount”: this amount shall be equal to: the adjusted non-covered bond level 1 asset amount; plus the adjusted level 1 covered bond amount; plus the adjusted level 2A asset amount; plus the adjusted level 2B asset amount; minus the lesser of: the sum of (a),(b),(c) and (d); 100/30 times (a); 100/60 times the sum of (a) and (b); 100/85 times the sum of (a), (b) and (c). , 290, 23. LIQUIDITY BUFFER Annex I (2) Report the liquidity buffer which shall be equal to: the level 1 asset amount; plus the level 2A asset amount; plus the level 2B asset amount; minus the lesser of: the sum of (a), (b), and (c); or the “excess liquid assets amount”. , Denominator calculations ANNEX II of Delegated Regulation (EU) 2015/61 Formula for the calculation of the net liquidity outflow Where, NLO Net liquidity outflow TO Total outflows TI Total inflows FEI Fully exempted inflows IHC Inflows subject to higher cap of 90 % outflows IC Inflows subject to cap of 75 % of outflows Enter all below data in to column 010 of given row , 300, 24. Total Outflows TO = from Outflow sheet Report figure from {C 73.00; r010; c060}. , 310, 25. Fully Exempt Inflows FEI = from Inflows sheet Report figure from {C 74.00; r010; c160}. , 320, 26. Inflows Subject to 90 % Cap IHC = from Inflows sheet Report figure from {C 74.00; r010; c150}. , 330, 27. Inflows Subject to 75 % Cap IC = from Inflows sheet Report figure from {C 74.00; r010; c140}. , 340, 28. Reduction for Fully Exempt Inflows Report the following part of the NLO calculation: = MIN (FEI, TO). , 350, 29. Reduction for Inflows Subject to 90 % Cap Report the following part of the NLO calculation: = MIN (IHC, 0.9*MAX(TO-FEI, 0)). , 360, 30. Reduction for Inflows Subject to 75 % Cap Report the following part of the NLO calculation: = MIN (IC, 0.75*MAX(TO-FEI-IHC/0.9, 0)). , 370, 31. NET LIQUIDITY OUTFLOW Report the net liquidity outflow which equals total outflows less the reduction for fully exempt inflows less the reduction for inflows subject to the 90 % cap less the reduction for inflows subject to the 75 % cap. NLO = TO — MIN(FEI, TO) - MIN(IHC, 0.9*MAX(TO-FEI, 0)) - MIN(IC, 0.75*MAX(T0-FEI-IHC/0.9,0)) , Pillar 2 , 380, 32. PILLAR 2 REQUIREMENT as set out in Article 105 CRD Report the Pillar 2 requirement. , 0005, Parent or subsidiary “Parent” will be reported in the case the entity in the row is: the EU parent institution, EU parent financial holding company or EU parent mixed financial holding company as envisaged in Article 11(3) of Regulation (EU) 575/2013; the parent institution or subsidiary institution that need to comply with the LCR on a consolidated basis or in a sub-consolidated basis, respectively, in the context of a single liquidity subgroup as per Article 8 of Regulation (EU) 575/2013; the relevant institution required to comply with the LCR on a sub-consolidated basis as per Article 11(5) of Regulation (EU) 575/2013; the EU central institution. “Subsidiary” will be reported in the rest of the rows. , 010, Name The name of each entity in the perimeter of consolidation shall be reported in Column 010. , 020, Code This code is a row identifier and shall be unique for each row in the table. Code assigned to the entity within the scope of consolidation. , 030, LEI code The Legal Entity Identifier code of each entity in the perimeter of consolidation shall be reported in Column 020. Where a Legal Entity Identification code (LEI code) exists for a given entity, it shall be used to identify that entity. , 040, Country code ISO code 3166-1-alpha-2 of the country of incorporation of each entity in the perimeter of consolidation shall be reported in Column 030. , 050, Type of entity Entities reported in column 010 shall be assigned an entity type corresponding to its legal form as per the following list: “Credit institution” “Investment firm” “Other”x ,