6.

Regarding the regulatory adjustments, entities shall disclose deductions from own funds and eligible liabilities as negative numbers and additions to own funds and eligible liabilities as positive numbers. Columns Legal references and instructions a Entities shall disclose in this column the relevant information on MREL pursuant to Articles 45 and 45e of Directive 2014/59/EU. b Entities that are G-SIIs subject to a TLAC requirement pursuant to Article 92a of Regulation (EU) No 575/2013 shall disclose in this column the relevant information on that requirement. c This column shall only be filled in by entities subject to the TLAC requirement. This column shall reflect the difference between amounts applicable in the context of the requirement of Article 45 of Directive 2014/59/EU and the amounts applicable in the context of the requirement of Article 92a of Regulation (EU) No 575/2013. Row Legal references and instructions 1 Common Equity Tier 1 Capital (CET1) CET1 capital of the resolution group, calculated in accordance with Article 50 of Regulation (EU) No 575/2013. 2 Additional Tier 1 capital (AT1) AT1 capital of the resolution group, calculated in accordance with Article 61 of Regulation (EU) No 575/2013. In case of MREL, instruments governed by the law of a third country shall only be included in this row if they meet the requirements of Article 55 of Directive 2014/59/EU. 6 Tier 2 capital (T2) Tier 2 capital of the resolution group, calculated in accordance with Article 71 of Regulation (EU) No 575/2013. In case of MREL, instruments governed by the law of a third country shall only be included in this row if they meet the requirements of Article 55 of Directive 2014/59/EU. 11 Own funds for the purpose of Articles 92a of Regulation (EU) No 575/2013 and 45 of Directive 2014/59/EU Own funds for the purpose of Articles 92a of Regulation (EU) No 575/2013 and 45 of Directive 2014/59/EU, to be calculated as row 1 plus row 2 plus row 6. 12 Eligible liabilities instruments issued directly by the resolution entity that are subordinated to excluded liabilities (not grandfathered) MREL Eligible liabilities included in the amount of own funds and eligible liabilities pursuant to Article 45b of Directive 2014/59/EU which are subordinated eligible instruments as defined in point (71b) of Article 2(1) of Directive 2014/59/EU and which are issued directly by the resolution entity. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU. TLAC Eligible liabilities which comply with all the requirements set out in Articles 72a to 72d of Regulation (EU) No 575/2013, at the exclusion of liabilities permitted to qualify as eligible liability instruments pursuant to Article 72b(3) or (4) of that Regulation, and which are issued directly by the resolution entity. This row shall neither include the amortised portion of Tier 2 instruments where the remaining maturity is greater than one year (point (b) of Article 72a(1) of Regulation (EU) No 575/2013) nor eligible liabilities grandfathered under Article 494b of Regulation (EU) No 575/2013. EU-12a Eligible liabilities instruments issued by other entities within the resolution group that are subordinated to excluded liabilities (not grandfathered) MREL Eligible liabilities included in the amount of own funds and eligible liabilities pursuant to Article 45b of Directive 2014/59/EU that are issued by subsidiaries and included in MREL in accordance with Article 45b(3) of that Directive. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU. TLAC Eligible liabilities which comply with all the requirements set out in Articles 72a to 72d of Regulation (EU) No 575/2013, at the exclusion of liabilities permitted to qualify as eligible liability instruments pursuant to Article 72b(3) or (4) of that Regulation, that are issued by subsidiaries and qualify for inclusion in the consolidated eligible liabilities instruments of an entity pursuant to Article 88a of that Regulation (EU) No 575/2013. This row shall neither include the amortised portion of Tier 2 instruments where the remaining maturity is greater than one year (point (b) of Article 72a(1) of Regulation (EU) No 575/2013) nor eligible liabilities grandfathered under Article 494b of Regulation (EU) No 575/2013. EU-12b Eligible liabilities instruments that are subordinated to excluded liabilities issued prior to 27 June 2019 (subordinated grandfathered) MREL Eligible liabilities that meet the following conditions: — they have been issued prior to 27 June 2019; — they are subordinated eligible instruments as defined in point (71b) of Article 2(1) of Directive 2014/59/EU; — they are included in own funds and eligible liabilities as a result of Article 494b(3) of Regulation (EU) No 575/2013. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU. TLAC Liabilities that meet the following conditions: — they have been issued prior to 27 June 2019; — they comply with point (d) of Article 72b(2) of Regulation (EU) No 575/2013; — they qualify as eligible liabilities as a result of the grandfathering set out in Article 494b(3) of Regulation (EU) No 575/2013. EU-12c Tier 2 instruments with a residual maturity of at least one year to the extent they do not qualify as Tier 2 items Amortised portion of Tier 2 instruments where the remaining maturity is greater than one year (point (b) of Article 72a(1) of Regulation (EU) No 575/2013). Only the amount not recognised in own funds, but meeting all eligibility criteria laid down Article 72b of Regulation (EU) No 575/2013 shall be presented in this row. In case of MREL, instruments governed by the law of a third country shall only be included in this row if they meet the requirements of Article 55 of Directive 2014/59/EU. 13 Eligible liabilities that are not subordinated to excluded liabilities (not grandfathered pre-cap) MREL Liabilities that comply with the conditions set out in Article 45b of Directive 2014/59/EU and that are not wholly subordinated to claims arising from excluded liabilities referred to in Article 72a(2) of Regulation (EU) No 575/2013. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU. TLAC Eligible liabilities which comply with the requirements set out in Articles 72a to 72d of Regulation (EU) No 575/2013, except for point (d) of Article 72b(2) of that Regulation,and which could be permitted to qualify as eligible liability instruments pursuant to Article 72b(3) of that Regulation or are permitted to qualify as eligible liabilities instruments pursuant to Article 72b(4) of that Regulation. Where Article 72b(3) of Regulation (EU) No 575/2013 or Article 494(2) of Regulation (EU) No 575/2013 applies, the full amount without application of the 3,5 % and 2,5 % cap respectively shall be disclosed in this row. This row shall not include any amount recognisable on a transitional basis in accordance with Article 494b(3) of Regulation (EU) No 575/2013. EU-13a Eligible liabilities that are not subordinated to excluded liabilities issued prior to 27 June 2019 (pre-cap) MREL Eligible liabilities that meet the following conditions: — they were issued prior to 27 June 2019; — they comply with the conditions set out in Article 45b of Directive 2014/59/EU and are not wholly subordinated to claims arising from excluded liabilities referred to in Article 72a(2) of Regulation (EU) No 575/2013; — they qualify as eligible liabilities as a result of the grandfathering set out in Article 494b(3) of Regulation (EU) No 575/2013. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU. TLAC Eligible liabilities which meet the following conditions: — they were been issued prior to 27 June 2019; — they comply with the requirements set out in Articles 72a to 72d of Regulation (EU) No 575/2013, except for point (d) of Article 72b(2) of that Regulation, and could be permitted to qualify as eligible liability instruments pursuant to Article 72b(3) of that Regulation or are permitted to qualify as eligible liabilities instruments pursuant to Article 72b(4) of Regulation (EU) No 575/2013; — they qualify as eligible liabilities as a result of the grandfathering set out in Article 494b(3) of Regulation (EU) No 575/2013. Where Article 72b(3) of Regulation (EU) No 575/2013 or Article 494(2) of Regulation (EU) No 575/2013 applies, the full amount without application of the 3,5 % and 2,5 % cap respectively shall be reported in this row. 14 Amount of non subordinated eligible liabilities instruments, where applicable after the application of Article 72b(3) of Regulation (EU) No 575/2013 MREL This row shall equal rows 13 plus row EU-13a. TLAC Where Article 72b(3) of Regulation (EU) No 575/2013 is applied, this row shows the sum of the amounts disclosed in rows 13 and 13a above after the application of Article 72b(3) respectively Article 494(2) of that Regulation. Where Article 72b(3) of Regulation (EU) No 575/2013 is not applied, but the entity benefits from the application of Article 72b(4) of Regulation (EU) No 575/2013, this row shall equal rows 13 plus row EU-13a. 17 Eligible liabilities items before adjustments Eligible liabilities items before adjustments. To be calculated as row 12 plus row EU-12a plus row EU-12b plus row EU-12c plus row 14. EU-17a Eligible liabilities items before adjustments – Of which subordinated liabilities items MREL Eligible liabilities included in the amount of own funds and eligible liabilities pursuant to Article 45b of Directive 2014/59/EU which are subordinated eligible instruments as defined in point (71b) of Article 2(1) of that Directive, and liabilities issued by subsidiaries that are included in MREL in accordance with Article 45b(3) of that Directive. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU. TLAC Eligible liabilities which comply with all the requirements set out in Articles 72a to 72d of Regulation (EU) No 575/2013, at the exclusion of liabilities permitted to qualify as eligible liability instruments pursuant to Article 72b(3) or (4) of that Regulation. This row shall include subordinated liabilities that are eligible as a result of the grandfathering in accordance with Article 494b of Regulation (EU) No 575/2013 and the amortised portion of Tier 2 instruments where remaining maturity is greater than one year (point (b) of Article 72a(1) of Regulation (EU) No 575/2013). To be calculated as row 12 plus row EU-12a plus row EU-12b plus row EU-12c. 18 Own funds and eligible liabilities items before adjustments Own funds and eligible liabilities items before adjustments. To be calculated as row 11 plus row 17. 19 (Deduction of exposures between multiple point of entry (MPE) resolution groups) Negative amount Deductions of exposures between MPE G-SII resolution groups, that correspond to direct, indirect or synthetic holdings of own funds instruments or eligible liabilities instruments of one or more subsidiaries which do not belong to the same resolution group as the resolution entity, in accordance with Article 72e(4) of Regulation (EU) No 575/2013. 20 (Deduction of investments in other eligible liabilities instruments) Negative amount Deductions of investments in other eligible liabilities instruments in accordance with Articles 72e(1) to (3), 72f, 72g,72h, 72i and 72j of Regulation (EU) No 575/2013. Amount to be deducted from eligible liabilities items in accordance with Section 2 of Chapter 5a of Title I of Part Two of Regulation (EU) No 575/2013. 22 Own funds and eligible liabilities after adjustments Own funds and eligible liabilities as defined in Article 72l of Regulation (EU) No 575/2013. To be calculated as row 18 plus row 19 plus row 20. MREL The amount of own funds and eligible liabilities counting towards MREL shall be disclosed as the sum of: (i) own funds as set out in point (118) of Article 4(1) and Article 72 of Regulation (EU) No 575/2013, (ii) eligible liabilities as defined in point (71a) of Article 2(1) of Directive 2014/59/EU. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU. TLAC The amount of own funds and eligible liabilities counting towards TLAC shall be the amount referred to in Article 72l of Regulation (EU) No 575/2013, consisting of: (i) own funds as set out in point (118) of Article 4(1) and Article 72 of Regulation (EU) No 575/2013; (ii) eligible liabilities as referred to in Article 72k of Regulation (EU) No 575/2013. EU-22a Of which own funds and subordinated liabilities Own funds and eligible liabilities included in the amount of own funds and eligible liabilities pursuant to Article 45b of Directive 2014/59/EU which are subordinated eligible instruments as defined in point (71b) of Article 2(1) of that Directive, and liabilities included in the amount of own funds and eligible liabilities pursuant to Article 45b(3) of Directive 2014/59/EU. 23 Total risk exposure amount (TREA) Total risk exposure amount of the resolution group in accordance with the last subparagraph of Article 18(1) of Regulation (EU) No 575/2013. The total risk exposure amount disclosed in this row shall be the total risk exposure amount which is the basis for compliance with the requirements of Article 45 of Directive 2014/59/EU or Article 92a of Regulation (EU) No 575/2013, as applicable. 24 Total exposure measure (TEM) According to point (b) of Article 45(2) of Directive 2014/59/EU, the total exposure measure calculated in accordance with Article 429(4) and Article 429a of Regulation (EU) No 575/2013. The total exposure measure reported in this row shall be the total exposure measure which is the basis for compliance with the requirements of Article 45 of Directive 2014/59/EU or Article 92a of Regulation (EU) No 575/2013, as applicable. 25 Own funds and eligible liabilities as a percentage of the TREA For the purpose of this row, in accordance with point (a) of Article 45(2) of Directive 2014/59/EU and Article 92a of Regulation (EU) No 575/2013, the amount of own funds and eligible liabilities counting towards MREL or TLAC, as applicable, shall be expressed as a percentage of the total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013. To be calculated as row 22 divided by row 23. EU-25a Of which own funds and subordinated liabilities For the purpose of this row, the amount of own funds and subordinated eligible liabilities counting towards MREL shall be expressed as a percentage of the total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013. To be calculated as row 22a divided by row 23. 26 Own funds and eligible liabilities as a percentage of the TEM For the purpose of this row, in accordance with point (b) of Article 45(2) of Directive 2014/59/EU and Article 92a of Regulation (EU) No 575/2013, the amount of own funds and eligible liabilities counting towards MREL or TLAC, as applicable, shall be expressed as a percentage of the total exposure measure calculated in accordance with Article 429(4) and Article 429a of Regulation (EU) No 575/2013. To be calculated as row 22 divided by row 24. EU-26a Of which own funds and subordinated liabilities For the purpose of this row, the amount of own funds and subordinated eligible liabilities counting towards MREL shall be expressed as a percentage of the total exposure measure calculated in accordance with Article 429(4) and Article 429a of Regulation (EU) No 575/2013. To be calculated as row 22a divided by row 24. 27 CET1 (as a percentage of the TREA) available after meeting the resolution group’s requirements The amount of CET1, as a percentage of the total risk exposure amount, equal to zero or positive, available after meeting each of the requirements referred to in points (a), (b) and (c) of Article 141a(1) of Directive 2013/36/EU and the higher of: (a) where applicable, the G-SII requirement for own funds and eligible liabilities laid down in Article 92a of Regulation (EU) No 575/2013, when calculated in accordance with point (a) of paragraph (1) of that Article and (b) the minimum requirement for own funds and eligible liabilities laid down in Article 45 of Directive 2014/59/EU, when calculated in accordance with point (a) of paragraph (2) of that Article. The disclosed figure shall be identical in both MREL and TLAC columns. It shall take into account the effect of transitional provisions on the own funds and eligible liabilities, the total risk exposure amount and the requirements themselves. Neither the guidance on additional own funds as referred to in Article 104b of Directive 2013/36/EU nor the combined buffer requirement of point (6) of the first subparagraph of Article 128 of that Directive shall be considered. 28 Institution-specific combined buffer requirement Institution-specific combined buffer requirement defined in point (6) of the first subparagraph of Article 128 of Directive 2013/36/EU, expressed as a percentage of the total risk exposure amount, applicable to the resolution group in accordance with point (6) of the first subparagraph of that Article. 29 Institution-specific combined buffer requirement – Of which capital conservation buffer requirement The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the capital conservation buffer requirement. 30 Institution-specific combined buffer requirement – Of which countercyclical buffer requirement The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the countercyclical buffer requirement. 31 Institution-specific combined buffer requirement – Of which systemic risk buffer requirement The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the systemic risk buffer requirement. EU-31a Institution-specific combined buffer requirement – Of which Global Systemically Important Institution (G-SII) or Other Systemically Important Institution (O-SII) buffer The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the G-SII or O-SII buffer requirement. EU-32 Total amount of excluded liabilities referred to in Article 72a(2) of Regulation (EU) No 575/2013