1.

Annex I to Regulation (EU) No 1011/2012 (ECB/2012/24) is amended as follows: (a) the following new heading is inserted before the heading ‘Part 1’: ‘CHAPTER 1: SECTORAL DATA’; (b) Part 1 is amended as follows: (i) the first sentence of paragraph 1 is replaced by the following: ‘MFIs, IFs and custodians reporting data on own holdings of securities or on securities they hold in custody for resident clients provide the statistical information in accordance with one of the following approaches:’; (ii) paragraph 3 is replaced by the following: ‘3. Custodians reporting (i) securities they hold in custody for non-financial clients resident in other euro area Member States, and (ii) securities issued by euro area entities they hold in custody for clients resident in non-euro area Member States and for clients resident outside the Union, provide the statistical information in accordance with one of the approaches set out in paragraph 2.’; (c) Part 2 is amended as follows: (i) the first sentence of the first paragraph is replaced by the following: ‘For each security that has been assigned an ISIN code classified under the security category “debt securities” (F.31 and F.32), “listed shares” (F.511) or “investment fund shares or units” (F.521 and F.522), data for the fields in the table below are reported by financial investors belonging to the MFIs, IFs, FVCs or ICs and by custodians with reference to own holdings of securities.’; (ii) the following sentence is inserted at the end of Part 2 above the table: ‘The relevant NCB may also choose to require MFIs to report data for field 8.’; (iii) field 2b in the table is replaced by the following: ‘2b Reporting basis’; (iv) the following field 8 is added to the table: ‘8 Security issued by the holder’; (d) Part 3 is amended as follows: (i) the heading is replaced by the following: ‘Data on securities with an ISIN code held in custody for resident non-financial clients and other financial clients not required to report their own holdings of securities’; (ii) the first sentence of the first paragraph is replaced by the following: ‘Custodians report, for each security that has been assigned an ISIN code classified under the security category “debt securities” (F.31 and F.32), “listed shares” (F.511) or “investment fund shares or units” (F.521 and F.522), which they hold in custody for resident non-financial clients and other financial clients that do not report their own holdings of securities, data for the fields in the table below.’; (iii) fields 2b and 3 in the table are replaced by the following: ‘2b Reporting basis 3 Sector of the client: — Insurance corporations (S.128) — Pension funds (S.129) — Other financial intermediaries, except insurance corporations and pension funds (S.125), financial auxiliaries (S.126) and captive financial institutions and money lenders (S.127), excluding financial vehicle corporations engaged in securitisation transactions — Non-financial corporations (S.11) — General government (S.13) (*) — Households and non-profit institutions serving households (S.14 + S.15) (**) (iv) fields 9 and 10 in the table are replaced by the following: ‘9 Client institution 10 Client institution is subject to direct reporting’; (e) Part 4 is amended as follows: (i) the heading is replaced by the following: ‘Data on securities with an ISIN code held in custody for clients resident in other euro area Member States’; (ii) the first sentence of the first paragraph is replaced by the following: ‘Custodians report for each security that has been assigned an ISIN code classified under the security category “debt securities” (F.31 and F.32), “listed shares” (F.511) or “investment fund shares or units” (F.521 and F.522), which they hold in custody for non-financial clients resident in other euro area Member States, data for the fields in the table below.’; (iii) field 2b, 3 and 4 in the table are replaced by the following: ‘2b Reporting basis 3 Sector of the client: — Households (S.14) — Other non-financial clients excluding households 4 Country of the client’; (f) Part 5 is amended as follows: (i) the heading is replaced by the following: ‘Data on securities with an ISIN code issued by euro area residents held in custody for clients resident in non-euro area Member States or outside the Union’; (ii) the first sentence of the first paragraph is replaced by the following: ‘Custodians report for each security issued by euro area residents that has been assigned an ISIN code classified under the security category “debt securities” (F.31 and F.32), “listed shares” (F.511) or “investment fund shares or units” (F.521 and F.522), which they hold in custody for clients resident in non-euro area Member States or outside the Union, data for the fields in the table below.’; (iii) fields 2b, 3 and 4 in the table are replaced by the following: ‘2b Reporting basis 3 Sector of the client (***): — General government and central bank — Other clients excluding general government and central bank 4 Country of the client (g) Part 6 is deleted. (h) Part 7 is replaced by the following: ‘PART 7 Data on holdings of securities without an ISIN code For each security that has not been assigned an ISIN code classified under the security category “debt securities” (F.31 and F.32), “listed shares” (F.511) or “investment fund shares or units” (F.521 and F.522), data for the fields in the table below may be reported by financial investors belonging to the MFIs, IFs and FVCs or ICs and by custodians. They report in accordance with the following rules and in conformity with the definitions in Annex II: (a) For investors reporting data on their holdings of securities, quarterly or monthly data may be reported as follows: (i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 13, and either for field 14 or for fields 15 and 16, over the reference quarter or month, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc.; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 13, and either data for field 14 or for fields 15 and 16, over the reference quarter or month. The relevant NCB may request the MFIs to also report data in field 17. Data to be reported by investors reporting data on their holdings of securities Field Description 1 Security identifier code (NCB identification number, CUSIP, SEDOL, other) 2 Number of units or aggregated nominal value (1) 3 Reporting basis 4 Price value 5 Market value 6 Instrument: — Short-term debt securities (F.31) — Long-term debt securities (F.32) — Listed shares (F.511) — Money market funds (MMF) shares or units (F.521) — Non-MMF investment fund shares or units (F.522) 7 Sector or sub-sector of investors reporting data on own holdings of securities: — Central bank (S.121) — Deposit-taking corporations except central bank (S.122) — Money market funds (S.123) — Investment funds except money market funds (S.124) — Financial vehicle corporations engaged in securitisation transactions — Insurance corporations (S.128) 8 Sector or sub-sector of the issuer: — Central bank (S.121) — Deposit-taking corporations except central bank (S.122) — Money market funds (S.123) — Investment funds except money market funds (S.124) — Other financial intermediaries, except insurance corporations and pension funds (S.125) — Financial auxiliaries (S.126) — Captive financial institutions and money lenders (S.127) — Insurance corporations (S.128) — Pension funds (S.129) — Non-financial corporations (S.11) — General government (S.13) (2) — Households (S.14) — Non-profit institutions serving households (S.15) 9 Portfolio investment or direct investment 10 Country breakdown of issuer 11 Security currency of denomination 12 Issue date 13 Maturity date 14 Financial transactions 15 Revaluation adjustments 16 Other changes in volume 17 Security issued by the holder (b) For custodians reporting data on securities that they hold for resident financial clients not required to report their holdings of securities and for non-financial clients, quarterly or monthly data may be reported as follows: (i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 14, and either for field 15 or for fields 16 and 17, over the reference quarter or month, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc.; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 14, and either data for field 15 or for fields 16 and 17, over the reference quarter or month. Custodians reporting the holdings of ICs in accordance with Article 3(2a) must also report data for fields 18 or 19. Data to be reported by custodians Field Description 1 Security identifier code (NCB identification number, CUSIP, SEDOL, other) 2 Number of units or aggregated nominal value (3) 3 Reporting basis 4 Price value 5 Market value 6 Instrument: — Short-term debt securities (F.31) — Long-term debt securities (F.32) — Listed shares (F.511) — Money market funds (MMF) shares or units (F.521) — Non-MMF investment fund shares or units (F.522) 7 Sector or sub-sector of the clients reported by custodians: — Insurance corporations (S.128) — Pension funds (S.129) — Other financial intermediaries, except insurance corporations and pension funds (S.125), financial auxiliaries (S.126) and captive financial institutions and money lenders (S.127), excluding financial vehicle corporations engaged in securitisation transactions — Non-financial corporations (S.11) — General government (S.13) (4) — Households and non-profit institutions serving households (S.14+S.15) (5) 8 Sector or sub-sector of the issuer: — Central bank (S.121) — Deposit-taking corporations except central bank (S.122) — Money market funds (S.123) — Investment funds except money market funds (S.124) — Other financial intermediaries, except insurance corporations and pension funds (S.125) — Financial auxiliaries (S.126) — Captive financial institutions and money lenders (S.127) — Insurance corporations (S.128) — Pension funds (S.129) — Non-financial corporations (S.11) — General government (S.13) — Households (S.14) — Non-profit institutions serving households (S.15) 9 Portfolio investment or direct investment 10 Country breakdown of investor 11 Country breakdown of issuer 12 Security currency of denomination 13 Issue date 14 Maturity date 15 Financial transactions 16 Revaluation adjustments 17 Other changes in volume 18 Client institution 19 Client institution is subject to direct reporting (i) Part 8 is amended as follows: (i) the first sentence of the first paragraph is replaced by the following: ‘For each security that has been assigned an ISIN code classified under the security category “debt securities” (F.31 and F.32), “listed shares” (F.511) or “investment fund shares or units” (F.521 and F.522), data for the fields in the table below are reported by ICs with reference to own holdings of securities, on an annual basis.’; (ii) the table is replaced by the following: Field Description 1 ISIN code 2 Number of units or aggregated nominal value 2b Reporting basis 3 Market value 4 Geographical breakdown of the holder (individual EEA countries, non-EEA countries) 5 Instrument: — Short-term debt securities (F.31) — Long-term debt securities (F.32) — Listed shares (F.511) — Money market funds (MMF) shares or units (F.521) — Non-MMF investment fund shares or units (F.522) 6 Sector or sub-sector of the issuer: — Central bank (S.121) — Deposit-taking corporations except central bank (S.122) — Money market funds (S.123) — Investment funds except money market funds (S.124) — Other financial intermediaries, except insurance corporations and pension funds (S.125) — Financial auxiliaries (S.126) — Captive financial institutions and money lenders (S.127) — Insurance corporations (S.128) — Pension funds (S.129) — Non-financial corporations (S.11) — General government (S.13) — Households (S.14) — Non-profit institutions serving households (S.15) 7 Country breakdown of issuer 8 Security currency of denomination (iii) the following Chapter 2 is inserted: ‘CHAPTER 2: GROUP DATA PART 1 Data on holdings of securities with an ISIN code Group data reporting agents report for each security that has been assigned an ISIN code classified under the security category “debt securities” (F.31 and F.32), “listed shares” (F.511) or “investment fund shares or units” (F.521 and F.522), which is held by the group, data for the fields in the table below. They report in accordance with the following rules and in conformity with the definitions in Annex II: (a) data for fields 1 to 8 and 12 to 30 are reported; (b) data for fields 31 to 33 and 35 to 37 are reported, if the Internal Ratings Based (IRB) approach for regulatory capital calculation is applied or if the data is available by other means; (c) data for fields 34 to 37 are reported, if the IRB approach for regulatory capital calculation is not applied or if the data is available by other means; The relevant NCB may also choose to require group data reporting agents to report data for fields 9 to 11 and, if not already covered under points (b) or (c), 31 to 37. Field Description Level of reporting (6) (G = Group/E = Entity) 1. Holder related information 1 Holder identifier code E 2 Legal Entity Identifier (LEI) of the holder E 3 Name of the holder E 4 Country of the holder E 5 Sector of the holder E 6 Identifier code of the immediate parent of the holder E 2. Instrument related information 7 ISIN code E 8 Number of units or aggregated nominal value E 9 Reporting basis E 10 Market value E 11 Issuer is part of the reporting group (prudential scope) G 12 Issuer is part of the reporting group (accounting scope) G 3. Accounting and risk related information 13 Status of forbearance and renegotiation G 14 Date of the forbearance and renegotiation status G 15 Performing status of the instrument G 16 Date of the performing status of the instrument G 17 Default status of the issuer G 18 Date of default status of the issuer G 19 Default status of the instrument G 20 Date of default status of the instrument G 21 Accounting standard G and E 22 Carrying amount E 23 Type of Impairment E 24 Impairment assessment method E 25 Accumulated impairment amount E 26 Sources of encumbrance E 27 Accounting classification of instruments E 28 Prudential portfolio E 29 Accumulated changes in fair value due to credit risk E 30 Cumulative recoveries since default E 31 Probability of default (PD) of the issuer G 32 Loss given default (LGD) in downturns G 33 LGD in normal economic times G 34 Risk-weight G 35 Exposure Value (also referred to as Exposure at default) E 36 Capital calculation approach for prudential purposes E 37 Exposure class E PART 2 Data on holdings of securities without an ISIN code Group data reporting agents report for each security that has not been assigned an ISIN code classified under the security category “debt securities” (F.31 and F.32), “listed shares” (F.511) or “investment fund shares or units” (F.521 and F.522), which is held by the group, data for the fields laid down in the table below. They report in accordance with the following rules and in conformity with the definitions set out in Annex II: (a) data for fields 1 to 7, 11 and 13 to 52 are reported on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc.; (b) data for fields 53 to 55 and 57 to 59 are reported, if the IRB approach for regulatory capital calculation is applied or if the data is available by other means; (c) data for fields 56 to 59 are reported, if the IRB approach for regulatory capital calculation is not applied or if the data is available by other means. The relevant NCB may require group data reporting agents to also report data for fields 8 to 10, 12 and, if not already covered under points (b) or c), 53 to 59. Field Description Level of reporting (7) (G = Group/E = Entity) 1. Holder related information 1 Holder identifier code E 2 LEI of the holder E 3 Name of the holder E 4 Country of the holder E 5 Sector of the holder E 6 Identifier code of the immediate parent of the holder E 2. Instrument related information 7 Security identifier code (NCB identification number, CUSIP, SEDOL, other) E 8 Number of units or aggregated nominal value E 9 Reporting basis E 10 Price value E 11 Market value (8) E 12 Issuer is part of the reporting group (prudential scope) G 13 Issuer is part of the reporting group (accounting scope) G 14 Instrument: — Short-term debt securities (F.31) — Long-term debt securities (F.32) — Listed shares (F.511) — Money market funds (MMF) shares or units (F.521) — Non-MMF investment fund shares or units (F.522) E 15 Security currency of denomination E 16 Issue date E 17 Maturity date E 18 Primary asset classification E 19 Asset securitisation type E 20 Security status E 21 Security status date E 22 Arrears for the instrument E 23 Date of arrears for the instrument E 24 Instrument seniority type E 25 Collateral geographical location E 26 Guarantor identifier code E 27 Issuer identifier code E 28 LEI of the issuer E 29 Name of the issuer E 30 Country breakdown of the issuer E 31 Sector or sub-sector of the issuer: — Central bank (S.121) — Deposit-taking corporations except central bank (S.122) — Money market funds (S.123) — Investment funds except money market funds (S.124) — Other financial intermediaries, except insurance corporations and pension funds (S.125) — Financial auxiliaries (S.126) — Captive financial institutions and money lenders (S.127) — Insurance corporations (S.128) — Pension funds (S.129) — Non-financial corporations (S.11) — General government (S.13) (9) — Households (S.14) — Non-profit institutions serving households (S.15) E 32 NACE sector of the issuer E 33 Entity status E 34 Entity status date E 3. Accounting and risk related information 35 Status of forbearance and renegotiation G 36 Date of the forbearance and renegotiation status G 37 Performing status of the instrument G 38 Date of the performing status of the instrument G 39 Default status of the issuer G 40 Date of default status of the issuer G 41 Default status of the instrument G 42 Date of default status of the instrument G 43 Accounting standard G and E 44 Carrying amount E 45 Type of Impairment E 46 Impairment assessment method E 47 Accumulated impairment amount E 48 Sources of encumbrance E 49 Accounting classification of instruments E 50 Prudential portfolio E 51 Accumulated changes in fair value due to credit risk E 52 Cumulative recoveries since default E 53 PD of the issuer G 54 LGD in downturns G 55 LGD in normal economic times G 56 Risk-weight G 57 Exposure Value (also referred to as Exposure at default) E 58 Capital calculation approach for prudential purposes E 59 Exposure class E