6.

Entities referred to in Article 8(3) of Regulation (EU) 2019/2033 that are benefitting from the application of that same Article shall disclose the information on composition of own funds in accordance with template EU I CC1.03 and with the following instructions. Row Legal references and instructions 1 OWN FUNDS Article 9(1) of Regulation (EU) 2019/2033. The own funds of an investment firm shall consist of the sum of its Tier 1 capital and Tier 2 capital. 2 TIER 1 CAPITAL The Tier 1 capital is the sum of Common Equity Tier 1 Capital and Additional Tier 1 capital 3 COMMON EQUITY TIER 1 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 50 of Regulation (EU) No 575/2013. 4 Paid up capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033 Article 26(1), point (a), and Articles 27 to 31 of Regulation (EU) No 575/2013 Capital instruments of mutual, cooperative societies or similar institutions (Articles 27 and 29 of Regulation (EU) No 575/2013) 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 of Regulation (EU) No 575/2013 are fulfilled. 5 Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". 6 Retained earnings Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (c), of Regulation (EU) No 575/2013. Retained earnings includes the previous year retained earnings plus the eligible interim or year-end profits 7 Previous years retained earnings Article 4(1), point (123), and Article 26(1), point (c), of Regulation (EU) No 575/2013. Article 4(1), point (123), of Regulation (EU) No 575/2013 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". 8 Profit or loss eligible Article 4(1), point (121), Article 26(2) and Article 36(1), point (a), of Regulation (EU) No 575/2013. Article 26(2) of Regulation (EU) No 575/2013 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 Article 36(1), point (a), of Regulation (EU) No 575/2013. 9 Accumulated other comprehensive income Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (d), of Regulation (EU) No 575/2013. 10 Other reserves Article 9(1), point (i), of Regulation (EU) 2019/2033 Article 4(1), point (117), and Article 26(1), point (e), of Regulation (EU) No 575/2013. The amount to be disclosed shall be net of any tax charge foreseeable at the moment of the calculation. 11 Adjustments to CET1 due to prudential filters Article 9(1), point (i), of Regulation (EU) 2019/2033. Articles 32 to 35 of Regulation (EU) No 575/2013. 12 Other funds Article 9(4) of Regulation (EU) 2019/2033. 13 (-)TOTAL DEDUCTIONS FROM COMMON EQUITY TIER 1 The total sum of rows 14 – 23 shall be disclosed. 14 (-) Own CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 36(1), point (f), of and Article 42 of Regulation (EU) No 575/2013. Own CET1 held by the reporting institution or group at the reporting date. Subject to exceptions in Article 42 of Regulation (EU) No 575/2013. Holdings on shares included as "Capital instruments not eligible" shall not be reported in this row. The amount to be disclosed shall include the share premium related to the own shares. 15 (-) Losses for the current financial year Article 36(1), point (a), of Regulation (EU) No 575/2013. 16 (-) Goodwill Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (113), Article 36(1), point (b), and Article 37 of Regulation (EU) No 575/2013. 17 (-) Other intangible assets Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (115), Article 36(1), point (b), and Article 37, point (a), of Regulation (EU) No 575/2013. Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also pursuant the applicable accounting standard. 18 (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities Article 9(2), point (a), of Regulation (EU) 2019/2033. Article 36(1), point (c), of Regulation (EU) No 575/2013. 19 (-) Qualifying holding outside the financial sector which exceeds 15 % of own funds Article 10(1), point (a), of Regulation (EU) 2019/2033. 20 (-)Total qualifying holdings in undertaking other than financial sector entities which exceeds 60 % of its own funds Article 10(1), point (b), of Regulation (EU) 2019/2033. 21 (-) CET1 instruments of financial sector entities where the institution does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 36(1), point (h), of Regulation (EU) No 575/2013. 22 (-)Defined benefit pension fund assets Article 9(2), point (b) of Regulation (EU) 2019/2033. Article 36(1), point (e), of Regulation (EU) No 575/2013. 23 (-) Other deductions The sum of any other deductions listed in Article 36(1) of Regulation (EU) No 575/2013. 24 CET1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered CET1 Capital instruments (Article 483, paragraphs 1, 2 and 3 and Articles 484 to 487 of Regulation (EU) No 575/2013). — Other transitional adjustments to CET1 Capital (Articles 469 to 478 and 481 of Regulation (EU) No 575/2013): adjustments to the deductions from CET1 due to transitional provisions. — Other CET1 capital elements or deductions from a CET1 element that cannot be assigned to one of the rows 4 to 23. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. 25 ADDITIONAL TIER 1 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 61 of Regulation (EU) No 575/2013. The total sum of rows 26 to 28 and 32 shall be disclosed. 26 Paid up capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (a), and Articles 52, 53 and 54 of Regulation (EU) No 575/2013. The amount to be disclosed shall not include the share premium related to the instruments. 27 Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". 28 (-) TOTAL DEDUCTIONS FROM ADDITIONAL TIER 1 Article 56 of Regulation (EU) No 575/2013. The total sum of rows 29 – 31 shall be disclosed. 29 (-) Own AT1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 52(1), point (b), Article 56, point (a), and Article 57 of Regulation (EU) No 575/2013. Own AT1 instruments held by the investment firm at the reporting date. Subject to exceptions in Article 57 Regulation (EU) No 575/2013. The amount to be disclosed shall include the share premium related to the own shares. 30 (-) AT1 instruments of financial sector entities where the institution does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (c), of Regulation (EU) No 575/2013. 31 (-) Other deductions The sum of all other deductions in accordance with Article 56 of Regulation (EU) No 575/2013, with the exception of the deductions in accordance with Article 56 of Regulation (EU) No 575/2013, point (d), that are not included in any of the rows 0340 or 0380 above. 32 Additional Tier 1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered AT1 Capital instruments (Article 483, paragraphs 4 and 5, Articles 484 to 487, Articles 489 and 491 of Regulation (EU) No 575/2013). — Other transitional adjustments to AT1 Capital (Articles 472, 473a, 474, 475, 478 and 481 of Regulation (EU) No 575/2013): adjustments to deductions due to transitional provisions. — Excess of deduction from AT1 items over AT1 Capital, deducted from CET1 in accordance with Article 36(1), point (j), of Regulation (EU) No 575/2013: Additional Tier 1 cannot be negative, but it is possible that the deductions from AT1 items exceed the amount of available AT1 items. Where this happens, this item represents the amount needed to increase the amount reported in row 0300 to zero and equals the inverse of the excess of deductions from AT1 items over AT1 Capital included, among other deductions, in row 23. — Other AT1 capital elements or deductions from AT1 element that cannot be assigned to one of the rows 26 to 31. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. 33 TIER 2 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 71 of Regulation (EU) No 575/2013. The total sum of rows 34 to 36 and 39 shall be disclosed. 34 Fully paid up, directly issued capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (a), Articles 63 and 65 of Regulation (EU) No 575/2013. The amount to be disclosed shall not include the share premium related to the instruments. 35 Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (b), and Article 65 of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". 36 (-) TOTAL DEDUCTIONS FROM TIER 2 Article 66 of Regulation (EU) No 575/2013. 37 (-) Own T2 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 63, point (b)(i), Article 66, point (a), and Article 67 of Regulation (EU) No 575/2013. Own T2 instruments held by the reporting institution or group at the reporting date. Subject to exceptions in Article 67 of Regulation (EU) No 575/2013. Holdings on shares included as "Capital instruments not eligible" shall not be disclosed in this row. The amount to be disclosed shall include the share premium related to the own shares. 38 (-) T2 instruments of financial sector entities where the institution does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 66, point (c), of Regulation (EU) No 575/2013. 39 Tier 2: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered T2 Capital instruments (Article 483, paragraphs 6 and 7, Articles 484, 486, 488, 490 and 491 of Regulation (EU) No 575/2013). — Other transitional adjustments to T2 Capital (Articles 472, 473a, 476, 477, 478 and 481 of Regulation (EU) No 575/2013): Adjustments to the deductions from Tier 2 due to transitional provisions. — Excess of deduction from T2 items over T2 Capital, deducted from AT1 in accordance with Article 56, point (e), of Regulation (EU) No 575/2013: Tier 2 cannot be negative, but it is possible that the deductions from T2 items exceed the amount of available T2 items. Where this happens, this item represents the amount needed to increase the amount reported in row 33 to zero. — Other T2 capital elements or deductions from a T2 element that cannot be assigned to one of the rows 34 to 38. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios.