ANNEX II

INSTRUCTIONS ON REPORTING ON INTRA-GROUP TRANSACTIONS AND RISK CONCENTRATION

Table of Contents

PART I: GENERAL INSTRUCTIONS 69

1. Structure and conventions 69

1.1. Structure 69

1.2. Numbering convention 69

1.3. Sign convention 69

1.4. Valuation 69

1.5. Scope 69

PART II: TEMPLATE RELATED INSTRUCTIONS 70

1. FC.00-Summary template 70

1.1. General remarks 70

1.2. Instructions concerning specific positions 70

2. FC.01- Equity-type transactions, debt and asset transfer 70

2.1. General remarks 84

2.2. Instructions concerning specific positions 85

3. FC.02 - IGT – Derivatives 85

3.1. General remarks 89

3.2. Instructions concerning specific positions 90

4. FC.03 - IGT – Off-balance sheet and contingent liabilities 90

4.1. General remarks 95

4.2. Instructions concerning specific positions 96

5. FC.04 - IGT – Insurance and Reinsurance 96

5.1. General remarks 98

5.2. Instructions concerning specific positions 99

6. FC.05 - IGT – P & L 99

6.1. General remarks 103

6.2. Instructions concerning specific positions 104

7. FC.06 Risk Concentration – Exposure by counterparties 104

7.1. General remarks 106

7.2. Instructions concerning specific positions 107

8. FC.07 Risk Concentration – Exposure by currency, sector, country 107

9. FC.08 Risk Concentration – Exposure by asset class and rating 110

PART I: GENERAL INSTRUCTIONS

1. Structure and conventions

1.1. Structure

The framework consists of nine blocks of templates:

(a) a summary template that gives an overview of intra-group transactions;

(b) an equity-type debt or asset template that gives an overview of intra-group transactions by all individual entities included in the scope of consolidation of the reporting entity regarding debt instruments, equity instruments or other asset transfers;

(c) a derivatives template that gives an overview of intra-group transactions by all individual entities included in the scope of the reporting for derivatives;

(d) off-balance-sheet items and contingent liabilities;

(e) insurance and reinsurance;

(f) profit and loss;

(g) risk concentration exposure by counterparty;

(h) risk concentration exposure by currency, sector and country;

(i) risk concentration exposure by asset class and rating.

Legal references shall be provided for each template. Part I of this annex sets out further detailed information regarding more general aspects of the reporting in each block of templates, instructions concerning specific positions and validation rules.

Institutions shall report using only the templates that are relevant, depending on the threshold set by the competent authorities.

1.2. Numbering convention

This annex follows the labelling convention set in the templates when referring to the columns, rows and cells of the templates.

The following general notation is used in the instructions: {Template;Row;Column}.

1.3. Sign convention

Any amount that increases the exposure of an entity during the reporting period must be stated as a positive figure and any amount that reduces the total exposure of the entity must be stated as a negative figure. The figures shall relate only to the reporting period in question and not to previous reporting periods. Where a negative sign (-) precedes the label of an item, no positive figure shall be reported for that item.

1.4. Valuation

When not specified, the value of the item shall be stated in accordance with the sectoral rules of the entity within the group.

The exchange rate used to report a currency exposure shall be the closing rate on the last day for which the relevant exchange rate is available in the reporting period to which the asset or liability relates.

1.5. Scope

Where sector-wide reporting is required, ancillary services undertakings as defined in Article 4(1), point (18), of Regulation (EU) No 575/2013 of the European Parliament and of the Council (1) shall be treated as part of the banking sector.

Where sector-wide reporting is required, investment firms as defined in Article 4(1), point (1), of Directive 2014/65/EU of the European Parliament and of the Council (2) shall be treated as part of the banking sector.

PART II: TEMPLATE-RELATED INSTRUCTIONS

1. FC.00 Summary template

1.1. General remarks

Part II of this annex sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the table in point 1.2. identifies the items to be reported by identifying the relevant columns and lines as shown in the template in that Annex.

In FC.00, the summary template, the total volume of all significant intra-group transactions between entities of a specific financial conglomerate within a given reporting period as set out in Article 8(2) of Directive 2002/87/EC shall be reported.

Where two or more transactions are part of a single economic operation, the value reported shall be the maximum cumulative exposure at any point in time during a given reporting period.

The information provided in the table shall therefore be the aggregation of values provided in the other reporting sheets.

Intra-group transactions where at least one party to the transaction is a regulated entity shall be reported. Transactions between investment funds (which are not covered either by the definition of an investment firm or by the definition of a regulated entity) and other non-regulated entities shall therefore not be reported.

1.2. Instructions concerning specific positions

ITEM INSTRUCTIONS R01 Financial conglomerate name Insert the financial conglomerate name. R02 Thresholds for significant IGTs Insert the numerical value of the thresholds specified in Article 8(2) of Directive 2002/87/EC. R03 Quantitative limit Insert the numerical value of the quantitative limit specified in Article 7(3) of Directive 2002/87/EC. R04 Reporting unit State the reporting unit: 1; 1 000 ; 1 000 000 , etc. for templates FC.01, FC.02, FC.03, FC.04, FC.05, FC.06, FC.07 and FC.08. R05 Reporting currency State the reporting currency: euro, pound sterling, Danish krone for templates FC.01, FC.02, FC.03, FC.04, FC.05, FC.06, FC.07 and FC.08. Line A FC0010 A - Equity-type transactions, debt, asset transfer and derivatives ‘FC0010’ shall be equal to the sum of line 1 FC0010, line 2 FC0010, line 3 FC0010 and line 4 FC0010. Line 1 FC0010 Debt instruments ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt andr asset’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0110 is equal to ‘bonds/debt’. Line 1 FC0020 Debt instruments ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0110 is equal to ‘bonds/debt’. Line 1 FC0030 Debt instruments ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0110 is equal to ‘bonds/debt’. Line 1 FC0040 Debt instruments ‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0110 is equal to ‘bonds/debt’. Line 1 FC0050 Debt instruments ‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0110 is equal to ‘bonds/debt’. Line 1 FC0060 Debt instruments ‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0110 is equal to ‘bonds/debt’. Line 1 FC0070 Debt instruments ‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0110 is equal to ‘bonds/debt’. Line 1 FC0080 Debt instruments ‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0110 is equal to ‘bonds/debt’. Line 1 FC0090 Debt instruments ‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0110 is equal to ‘bonds/debt’. Line 2 FC0010 Capital instruments ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0110 is equal to ‘Equity type’. Line 2 FC0020 Capital instruments ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0110 is equal to ‘Equity type’. Line 2 FC0030 Capital instruments ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0110 is equal to ‘Equity type’. Line 2 FC0040 Capital instruments ‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0110 is equal to ‘Equity type’. Line 2 FC0050 Capital instruments ‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0110 is equal to ‘Equity type’. Line 2 FC0060 Capital instruments ‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0110 is equal to ‘Equity type’. Line 2 FC0070 Capital instruments ‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0110 is equal to ‘Equity type’. Line 2 FC0080 Capital instruments ‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0110 is equal to ‘Equity type’. Line 2 FC0090 Capital instruments ‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0110 is equal to ‘Equity type’. Line 3 FC0010 Other asset transfers ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0110 is equal to ‘Other asset transfers’. Line 3 FC0020 Other asset transfers ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0110 is equal to ‘Other asset transfers’. Line 3 FC0030 Other asset transfers ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0110 is equal to ‘Other asset transfers’. Line 3 FC0040 Other asset transfers ‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0110 is equal to ‘Other asset transfers’. Line 3 FC0050 Other asset transfers ‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0110 is equal to ‘Other asset transfers’. Line 3 FC0060 Other asset transfers ‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0110 is equal to ‘Other asset transfers’. Line 3 FC0070 Other asset transfers ‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0110 is equal to ‘Other asset transfers’. Line 3 FC0080 Other asset transfers ‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0110 is equal to ‘Other asset transfers’. Line 3 FC0090 Other asset transfers ‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0170’ in sheet ‘FC.01 Equity-type, debt and asset’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0110 is equal to ‘Other asset transfers’. Line 4 FC0010 Derivatives ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’. Line 4 FC0020 Derivatives ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’. Line 4 FC0030 Derivatives ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’. Line 4 FC0040 Derivatives ‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’. Line 4 FC0050 Derivatives ‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’. Line 4 FC0060 Derivatives ‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’. Line 4 FC0070 Derivatives ‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’. Line 4 FC0080 Derivatives ‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’. Line 4 FC0090 Derivatives ‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0180’ in sheet ‘FC.02 Derivatives’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’. Line B Off-balance-sheet and contingent liabilities Shall be equal to the sum of lines 5 and 6 for the respective columns. Line 5 FC0010 Guarantees ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Guarantee’. Line 5 FC0020 Guarantees ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Guarantee’. Line 5 FC0030 Guarantees ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Guarantee’. Line 5 FC0040 Guarantees ‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Guarantee’. Line 5 FC0050 Guarantees ‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Guarantee’. Line 5 FC0060 Guarantees ‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Guarantee’. Line 5 FC0070 Guarantees ‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Guarantee’. Line 5 FC0080 Guarantees ‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Guarantee’. Line 5 FC0090 Guarantees ‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’ and — FC0100 is equal to ‘Guarantee’. Line 6 FC0010 Other off-balance- sheet items ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is not equal to ‘Guarantee’. Line 6 FC0020 Other off-balance- sheet items ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is not equal to ‘Guarantee’. Line 6 FC0030 Other off-balance- sheet items ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is not equal to ‘Guarantee’. Line 6 FC0040 Other off-balance- sheet items ‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is not equal to ‘Guarantee’. Line 6 FC0050 Other off-balance- sheet items ‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is not equal to ‘Guarantee’. Line 6 FC0060 Other off-balance- sheet items ‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is not equal to ‘Guarantee’. Line 6 FC0070 Other off-balance- sheet items ‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is not equal to ‘Guarantee’. Line 6 FC0080 Other off-balance- sheet items ‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is not equal to ‘Guarantee’. Line 6 FC0090 Other off-balance- sheet items ‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.03 Off-balance-sheet and contingent liabilities’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is not equal to ‘Guarantee’. Line C FC0010 Insurance/reinsurance transactions ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.04 Insurance-reinsurance’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’. Line C FC0020 Insurance/reinsurance transactions ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.04 Insurance-reinsurance’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’. Line C FC0030 Insurance/reinsurance transactions ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0160’ in sheet ‘FC.04 Insurance-reinsurance’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’. Line D P&L transactions Shall be equal to the sum of lines 7, 8, 9 and 10 for the respective columns. Line 7 FC0010 Commission paid to business providers ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Commission’. Line 7 FC0020 Commission paid to business providers ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Commission’. Line 7 FC0030 Commission paid to business providers ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Commission’. Line 7 FC0040 Commission paid to business providers ‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Commission’. Line 7 FC0050 Commission paid to business providers ‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Commission’. Line 7 FC0060 Commission paid to business providers ‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Commission’. Line 7 FC0070 Commission paid to business providers ‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Commission’. Line 7 FC0080 Commission paid to business providers ‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Commission’. Line 7 FC0090 Commission paid to business providers ‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Commission’. Line 8 FC0010 Fees and others ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Fees’ or ‘Others’. Line 8 FC0020 Fees and others ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Fees’ or ‘Others’. Line 8 FC0030 Fees and others ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Fees’ or ‘Others’. Line 8 FC0040 Fees and others ‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Fees’ or ‘Others’. Line 8 FC0050 Fees and others ‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Fees’ or ‘Others’. Line 8 FC0060 Fees and others ‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Fees’ or ‘Others’. Line 8 FC0070 Fees and others ‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Fees’ or ‘Others’. Line 8 FC0080 Fees and others ‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Fees’ or ‘Others’. Line 8 FC0090 Fees and others ‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Fees’ or ‘Others’. Line 9 FC0010 Interest ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Interest’. Line 9 FC0020 Interest ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Interest’. Line 9 FC0030 Interest ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Interest’. Line 9 FC0040 Interest ‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Interest’. Line 9 FC0050 Interest ‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Interest’. Line 9 FC0060 Interest ‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Interest’. Line 9 FC0070 Interest ‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Interest’. Line 9 FC0080 Interest ‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Interest’. Line 9 FC0090 Interest ‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Interest’. Line 10 FC0010 Dividends ‘FC0010’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Dividends’. Line 10 FC0020 Dividends ‘FC0020’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Dividends’. Line 10 FC0030 Dividends ‘FC0030’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘insurance sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Dividends’. Line 10 FC0040 Dividends ‘FC0040’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Dividends’. Line 10 FC0050 Dividends ‘FC0050’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Dividends’. Line 10 FC0060 Dividends ‘FC0060’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘bank sector’ or ‘investment services sector’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Dividends’. Line 10 FC0070 Dividends ‘FC0070’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘bank sector’ or ‘investment services sector’; and — FC0100 is equal to ‘Dividends’. Line 10 FC0080 Dividends ‘FC0080’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘insurance sector’; and — FC0100 is equal to ‘Dividends’. Line 10 FC0090 Dividends ‘FC0090’ shall be equal to the sum of the amounts declared under ‘FC0140’ in sheet ‘FC.05 P&L’ where: — the entity under ‘FC0020’ has been identified as ‘other undertaking of the group’; and — the entity under ‘FC0050’ has been identified as ‘other undertaking of the group’; and — FC0100 is equal to ‘Dividends’.

2. FC.01 Equity-type transactions, debt and asset transfers

2.1. General remarks

This part of the annex sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the next table identifies the items to be reported by identifying the columns and lines as shown in the template in that Annex.

This part of the annex relates to the information that financial conglomerates are to provide at least once a year.

In this template, all significant intra-group transactions between entities of a financial conglomerate referred to in Article 8(2) of Directive 2002/87/EC related to equity, debt, reciprocal financing (3) and asset transfers shall be reported.

Those significant intra-group transactions include:

(a) equity and other capital items, including participations in related entities and transfer of shares of entities related to the financial conglomerate;

(b) debt, including bonds, loans, collateralised debt and other transactions of similar nature with periodic predetermined interest or coupon or premium payments for a predetermined period of time;

(c) other asset transfers such as transfers of property and transfers of shares of other companies unrelated to (i.e. outside) the financial conglomerate.

Financial conglomerates shall complete this template for all significant intra-group transactions that have to be reported, i.e. (i) between regulated entities of different sectors belonging to the same group; (ii) between regulated entities of the same sector belonging to the same group; (iii) between a regulated entity and a non-regulated entity belonging to the same group; and (iv) between a regulated entity and any natural or legal person linked to the undertakings of the group by close links.

Intra-group transactions shall be reported in this template that were either:

(a) in force at the start of the reporting period;

(b) initiated during the reporting period and outstanding at the reporting date; or

(c) initiated and expired/matured during the reporting period.

Two or more transactions between entities of the group which, from an economic perspective (i) contribute to the same risk, (ii) serve the same purpose or (iii) are temporally connected in a plan, shall be considered a single economic operation. All transactions which are part of a single economic operation shall be reported whenever those transactions collectively are at or above the corresponding threshold for significant intra-group transactions, even if the transactions are individually below the threshold. Any element added to significant intra-group transactions shall be reported as a separate intra-group transaction, even where the element in its own right falls below the significant threshold limit. For example, where an undertaking increases an initial loan to a related undertaking, that addition to the loan shall be recorded as a separate item with its issue date as the date of the addition.

Where the transaction value is different for two transacting parties (e.g. a EUR 10 000 000 transaction between A and B where A records EUR 10 000 000, but B only receives EUR 9 500 000 because transaction costs of EUR 500 000 have been incurred), the maximum amount shall be reported in the template as the transaction amount (EUR 10 000 000 in this example).

Indirect transactions shall be defined as any transaction shifting risk exposures either (i) between entities within the financial conglomerate (including transactions with special purpose vehicles, collective investment undertakings, ancillary entities or unregulated entities) or (ii) between entities outside the financial conglomerate (but where ultimately the risk exposure is brought back or stays within the financial conglomerate). Where there is a chain of related intra-group transactions (e.g. A invests in B and B invests in C), these transactions shall be reported as indirect transactions. Therefore, A to C transactions shall be reported and the comments shall mention the intermediary steps. In the case of a cascade of transactions (e.g. from A to B to C to D sequentially, where both B and C are in the conglomerate but are unregulated entities), those transactions shall also be reported.

2.2. Instructions concerning specific positions

ITEM INSTRUCTIONS FC0010 ID of intra-group transaction Unique internal identification code for each intra-group transaction. It shall be consistent over time. FC0020 Investor/lender name Name of the entity that is buying the equity or lending to a related undertaking within the financial conglomerate - i.e. the entity that recognises the transaction as an asset on its balance sheet (debit - balance sheet). FC0030 Identification code for investor/lender The unique identification code attached to the investor/buyer/transferee by this order of priority if available: — legal entity identifier (LEI); — specific code. Specific code: — for regulated undertakings of the European Economic Area (EEA) within the financial conglomerate, insert the identification code used in the local market and allocated by the undertaking's competent supervisory authority; — for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, the identification code shall be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits. FC0031 Type of code for investor/lender Type of ID code used for the ‘Identification code for investor/lender’ item. Use either the legal entity identifier (LEI) or the specific code. FC0040 Sector of the investor/lender Where the investor/lender is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the investor/lender is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. FC0050 Issuer/borrower name Name of the entity that is issuing the equity/capital item or borrowing money (issuing debt), i.e. the entity that recognises the transaction as a liability or capital on its balance sheet (credit - balance sheet). FC0060 Identification code for issuer/borrower The unique identification code attached to the investor/buyer/transferee by this order of priority where available: — legal entity identifier (LEI); — specific code. Specific code: — for EEA regulated undertakings within the financial conglomerate, insert the identification code used in the local market and assigned by the undertaking’s competent supervisory authority; — for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, the identification code shall be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits. FC0061 Type of code for issuer/borrower Type of ID code used for the ‘Identification code for issuer/borrower’ item. Use either the legal entity identifier (LEI) or the specific code. FC0070 Sector of the issuer/borrower Where the issuer/borrower is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the issuer/borrower is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. FC0080 Indirect transactions Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported IGT is not part of an indirect transaction, indicate ‘No’. FC0090 Single economic operation Where the reported IGT is part of a single economic operation (see point 2.1 ‘general remarks’ above) report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported IGT is not part of a single economic operation, indicate ‘No’. FC0100 ID code of the instrument This is the identification code of the instrument (capital, debt, etc.) between the two counterparties identified using the following priority: — ISO 6166 code of ISIN when available — other recognised codes (e.g. CUSIP, Bloomberg Ticker, Reuters RIC) — A code assigned by the undertaking, where the options above are not available. This code shall be consistent over time. This may be different from the intra-group transaction code provided in cell FC0010. FC0101 ID code type of the instrument Type of ID code used for the ‘ID code of the instrument’ item. One of the options in the following closed list of codes shall be used: 1 - ISO 6166 for ISIN code 2 - CUSIP (the Committee on Uniform Securities Identification Procedures number allocated by the CUSIP Service Bureau for United States and Canadian companies) 3 - SEDOL (Stock Exchange Daily Official List for the London Stock Exchange) 4 - WKN (Wertpapier-Kennnummer, the alphanumeric German identification number) 5 - Bloomberg Ticker (Bloomberg letters code that identifies a company’s securities) 6 - BBGID (the Bloomberg Global ID) 7 - Reuters RIC (Reuters instrument code) 8 - FIGI (Financial Instrument Global Identifier) 9 - other code provided by members of the Association of National Numbering Agencies 99 – A code allocated by the undertaking. FC0110 Type of instrument Identify the type of instrument. The following closed list of codes shall be used: 1 - bonds/debt 2 - equity type 3 - other asset transfer. FC0120 Instrument Identify the instrument. The following closed list of codes shall be used: 1 - bonds/debt - collateralised 2 - bonds/debt - uncollateralised 3 - equity type - shares/participations 4 - equity type - others 5 - other asset transfer - properties 6 - other asset transfer - others. FC0130 Issue date This is the earlier of the transaction/debt issue date and the date the intra-group transaction is effective from, where different from the issue date. The date shall follow the ISO 8601 (yyyy-mm-dd) format. FC0140 Maturity date Identify the ISO 8601 (yyyy-mm-dd) code of the date when the transaction expires/reaches maturity if applicable: — for intra-group transaction with no maturity date use ‘9999-12-31’; — for perpetual securities use ‘9999-12-31’. FC0150 Currency of transaction Identify the ISO 4217 alphabetic code of the currency in which the transaction took place. FC0160 Amount at transaction date Amount of the transaction at transaction date reported in the reporting currency of the financial conglomerate. FC0170 Amount at reporting date Outstanding amount of the transaction at the reporting date where applicable, e.g. for debt issue, reported in the reporting currency of the financial conglomerate. Where there has been a full early settlement/prepayment, the balance of contractual amount shall be zero. FC0180 Value of collateral The value of collateral for collateralised debt or asset value for intra-group transaction involving asset transfer, reported in the reporting currency of the financial conglomerate. Collateral arrangements between undertakings of the same sector shall be valued in accordance with the rules of this sector, e.g. intra-group transactions between two credit institutions within a financial conglomerate may be valued in accordance with Regulation (EU) No 575/2013. Collateral arrangements between undertakings from different sectors shall be valued in accordance with the sectoral rules of the consolidating entity, e.g. intra-group transactions between a credit institution that is the ultimate parent company and an insurance undertaking within a financial conglomerate would be valued according to Regulation (EU) No 575/2013. FC0190 Amount of dividends/interest/coupon and other payments made during reporting period This cell shall capture any payments made in relation to the intra-group transactions recorded in this template for the reporting period (6 months up to the reporting date). That includes: — dividends for the current year including paid or declared but unpaid dividends; — any deferred dividends from previous years paid during the reporting period (i.e. any deferred dividends paid that impacted the P&L for the reporting period); — interest payments made in relation to debt instruments; — any other payments made in relation to the intra-group transactions that are reported in this template, e.g. charges on asset transfers; — the amount of total top-ups where applicable, i.e. total additional money invested during the reporting period, such as an additional payments on partly paid shares or increasing loan amount during the period (when reporting top-ups as a separate item). This amount shall be reported in the reporting currency of the financial conglomerate. FC0200 Coupon/interest rate The interest or coupon rate as a percentage, where applicable. For variable interest rate, this shall include the reference rate and the interest rate above it. FC0210 Comments Comments shall contain: — a notification where the transaction has not been performed at arm’s length; — any other relevant information regarding the economic nature of the operation.

3. FC.02 - IGT - Derivatives

3.1. General remarks

This part sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the next table identifies the items to be reported by identifying the columns and lines as shown in the template in that Annex.

This part of the annex relates to information that financial conglomerates are to provide at least once a year.

In this template, all significant intra-group transactions related to derivatives between entities that fall within the scope of financial conglomerate supervision as set out in Article 8(2) of Directive 2002/87/EC shall be reported. Significant intra-group transactions related to derivatives shall be reported where the carrying amount of the derivative exceeds the threshold.

They include:

(a) interest rate contracts, including swaps, forward agreements, futures and options;

(b) foreign exchange contracts, including swaps, forward agreements, futures and options;

(c) contracts of a similar nature concerning other reference items or indices.

Financial conglomerates shall complete this template for all significant intra-group transactions required to be reported, i.e. (i) between regulated entities of different sectors belonging to the same group; (ii) between regulated entities of the same sector belonging to the same group; (iii) between a regulated entity and a non-regulated entity belonging to the same group; and (iv) between a regulated entity and any natural or legal person linked to the undertakings of the group by close links.

In this template, intra-group transactions shall be reported that were:

(a) in force at the start of the reporting period;

(b) initiated during the reporting period and outstanding at the reporting date;

(c) initiated and expired/matured during the reporting period.

Two or more transactions between entities of the group which, from an economic perspective (i) contribute to the same risk, (ii) serve the same purpose or (iii) are temporally connected in a plan, shall be a single economic operation. All transactions which are part of a single economic operation shall be reported whenever those transactions are collectively at or above the corresponding threshold for significant intra-group transactions, even if they individually fall below the threshold.

Any element added to significant intra-group transactions shall be reported as a separate intra-group transaction, even if the element in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking, the addition to the loan shall be recorded as a separate item with its issue date as the date of the addition.

Where the transaction value is different for two transacting parties (e.g. a EUR 10 000 000 transaction between A and B where A records EUR 10 000 000, but B only receives EUR 9 500 000 because transaction costs of EUR 500 000 have been incurred), the maximum amount shall be reported in the template as the transaction amount (EUR 10 000 000 in this example).

Indirect transactions shall be defined as any transaction shifting risk exposures either (i) between entities within the financial conglomerate (including transactions with special purpose vehicles, collective investment undertakings, ancillary entities or unregulated entities) or (ii) between entities outside the financial conglomerate (but where ultimately the risk exposure is brought back or stays within the financial conglomerate). Where there is a chain of related intra-group transactions (e.g. A invests in B and B invests in C), such transaction shall be reported as an indirect transaction. Therefore, A to C transactions shall be reported and the intermediary steps shall be mentioned in the comments. In the case of a cascade of transactions (e.g. from A to B to C to D sequentially, where both B and C are in the conglomerate but are unregulated entities), those transactions shall also be reported.

3.2. Instructions concerning specific positions

ITEM INSTRUCTIONS FC0010 ID of intragroup transaction Unique internal identification code for each intragroup transaction. It shall be consistent over time. FC0020 Investor/buyer name Name of the entity that is investing/buying the derivative, or of the counterparty with the long position. For swaps the payer is the payer of the fixed rate that receives the floating rate. FC0030 Identification code of the investor/buyer The unique identification code attached to the investor/buyer/transferee by this order of priority if available: — legal entity identifier (LEI); — specific code. Specific code: — for EEA regulated undertakings within the financial conglomerate, insert the identification code used in the local market and allocated by the undertaking’s competent supervisory authority; — for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, the identification code shall be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits. FC0031 Type of code of the investor/buyer Type of ID code used for the ‘Identification code of the investor/buyer’ item. Use either the legal entity identifier (LEI) or the specific code. FC0040 Sector of the investor/buyer Where the investor/buyer is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the investor/buyer is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. FC0050 Issuer/seller name Name of the entity that is issuing/selling the derivative or of the counterparty with the short position. For swaps the receiver receives the fixed rates and pays the floating rate. FC0060 Identification code of the issuer/seller The unique identification code attached to the investor/buyer/transferee by this order of priority if available: — legal entity identifier (LEI); — specific code. Specific code: — for EEA regulated undertakings within the financial conglomerate, insert the identification code used in the local market and allocated by the undertaking’s competent supervisory authority; — for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, the identification code shall be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits. FC0061 Type of code of the issuer/seller Type of ID code used for the ‘Identification code of the issuer/seller’ item. Use either the legal entity identifier (LEI) or the specific code. FC0070 Financial sector of the issuer/seller Where the issuer/seller is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the issuer/seller is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. FC0080 Indirect transactions Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in the cell. Where the reported intra-group transaction is not part of an indirect transaction, indicate ‘No’. FC0090 Single economic operation Where the reported intra-group transaction is part of a single economic operation (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in the cell. Where the reported intra-group transaction is not part of a single economic operation, indicate ‘No’. FC0100 ID code of the instrument This is the identification code of the instrument (capital, debt, etc.) between the two counterparties identified using the following priority: — ISO 6166 code of ISIN when available — other recognised codes (e.g. CUSIP, Bloomberg Ticker, Reuters RIC) — a code allocated by the undertaking when the options above are not available. This code shall be consistent over time. This may be different from the intra-group transaction code provided in cell FC0010. FC0101 ID code type of the instrument Type of ID code used for the ‘ID code of the instrument’ item. One of the options in the following closed list of codes shall be used: 1 - ISO 6166 for ISIN code 2 - CUSIP (the Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for United States and Canadian companies) 3 - SEDOL (Stock Exchange Daily Official List for the London Stock Exchange) 4 - WKN (Wertpapier-Kennnummer, the alphanumeric German identification number) 5 - Bloomberg Ticker (Bloomberg letters code that identifies a company’s securities) 6 - BBGID (the Bloomberg Global ID) 7 - Reuters RIC (Reuters instrument code) 8 - FIGI (Financial Instrument Global Identifier) 9 - other code by members of the Association of National Numbering Agencies 99 – A code allocated by the undertaking. FC0110 Type of instrument Identify the transaction type. The following closed list of codes shall be used: 1 - derivatives - futures 2 - derivatives - forwards 3 - derivatives - options 4 - derivatives - others 5 - guarantees - credit protection 6 - guarantees - others 7 - swaps 8 - others. A repurchase agreement shall be considered as cash transaction plus forward contract. FC0120 Type of protection Identify the transaction type. The following closed list of codes shall be used: 1 - credit default 2 - interest rate 3 - currency 4 - others. FC0130 Purpose of the instrument Describe the use of the derivative (e.g. micro/macro hedge, efficient portfolio management). ‘Micro hedge’ refers to derivatives covering a single financial instrument, forecast transaction or liability. ‘Macro hedge’ refers to derivatives covering a set of financial instruments, forecast transactions or liabilities. The following closed list of codes shall be used: 1 - micro hedge 2 - macro hedge 3 - matching assets and liabilities cash flows 4 - efficient portfolio management, other than ‘Matching assets and liabilities cash flows’ 5 - others. FC0140 Starting date Identify the ISO 8601 (yyyy-mm-dd) code of the date of the transaction/trade of the derivative contract. For rolled contracts, use the initial trade date. FC0150 Maturity date Identify the ISO 8601 (yyyy-mm-dd) code of the contractually defined date of the close of the derivative contract - e.g. maturity date, expiring date for options (European or American), etc. FC0160 Currency of transaction Identify the ISO 4217 alphabetic code of the currency in which the transaction took place. FC0170 Notional amount The amount covered by or exposed to the derivative at the reporting date - i.e. the closing balance reported in the reporting currency of the group. For futures and options, the notional amount corresponds to the contract size multiplied by the number of contracts. For swaps and forwards, it corresponds to the contract amount. Where a transaction has matured/expired during the reporting period and before the reporting date, the notional amount at the reporting date shall be zero. FC0180 Carrying amount The value of the derivative at the reporting date as reported in the balance sheet of the entity. Where a transaction has matured/expired during the reporting period and before the reporting date, the carrying amount at the reporting date shall be the maximum carrying amount of the derivatives before the maturity of the transaction. FC0190 Value of collateral The value of the collateral pledged at the reporting date (zero if the derivative has been closed) if applicable. This shall be reported in the reporting currency of the financial conglomerate. Collateral arrangements between undertakings of the same sector shall be valued in accordance with the rules of this sector (e.g. intra-group transactions between two credit institutions within a financial conglomerate may be valued in accordance with Regulation (EU) No 575/2013). Collateral arrangements between undertakings from different sectors shall be valued in accordance with the sectoral rules of the consolidating entity (e.g. intra-group transactions between a credit institution which is the ultimate parent company and an insurance undertaking within a financial conglomerate would be valued according to Regulation (EU) No 575/2013). FC0200 Identification code of the asset/liability underlying the derivative The ID code of the asset or liability underlying the derivative contract. This item shall be provided for derivatives that have a single underlying instrument or index in the undertaking’s portfolio. An index is considered a single instrument and shall be reported. Insert the identification code of the instrument underlying the derivative using the following priority: — ISO 6166 code of ISIN if available — other recognised codes (e.g. CUSIP, Bloomberg Ticker, Reuters RIC) — A code allocated by the undertaking when the options above are not available. Shall be consistent over time — ‘Multiple assets/liabilities’ if the underlying assets or liabilities are more than one. Where the underlying asset or liability is an index then the code of the index shall be reported. FC0201 Type of code asset/liability underlying the derivative Type of ID code used for the ‘Identification code asset/liability underlying the derivative’ item. One of the options in the following closed list of codes shall be used: 1 - ISO 6166 for ISIN code 2 - CUSIP (the Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for United States and Canadian companies) 3 - SEDOL (Stock Exchange Daily Official List for the London Stock Exchange) 4 - WKN (Wertpapier-Kennnummer, the alphanumeric German identification number) 5 - Bloomberg Ticker (Bloomberg letters code that identify a company’s securities) 6 - BBGID (the Bloomberg Global ID) 7 - Reuters RIC (Reuters instrument code) 8 - FIGI (Financial Instrument Global Identifier) 9 - other code by members of the Association of National Numbering Agencies 99 – A code allocated by the undertaking. This option shall also be used for the cases of ‘Multiple assets/liabilities’ and indexes’. FC0210 Counterparty name for which credit protection is purchased Name of the counterparty for which protection has been purchased for its default. FC0220 Swap delivered interest rate (for buyer) Interest rate delivered under the swap contract (only for interest rate swaps). FC0230 Swap received interest rate (for buyer) Interest rate received under the swap contract (only for interest rate swaps). FC0240 Swap delivered currency (for buyer) Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency swaps). FC0250 Swap received currency (for buyer) Identify the ISO 4217 alphabetic code of the currency of the swap notional amount (only for currency swaps). FC0260 Revenues stemming from derivatives Net revenues stemming from the investment or the purchase of derivatives. In line with the IFRS-based P&L, both realised and unrealised results are expected here. The amounts shall be stated with their clean value (in line with Directive 2009/138/EC). Interest will be reported in FC.05 P&L. FC0270 Comments Comments shall include: — a notification if the transaction has not been performed at arm’s length; — any other relevant information regarding the economic nature of the operation.

4. FC.03 - IGT - Off-balance-sheet and contingent liabilities

4.1. General remarks

This part of the annex sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the next table identifies the items to be reported by identifying the columns and lines as shown in the template in that Annex.

This part of the annex relates to the information that financial conglomerates are to provide at least once a year.

This template shall report all significant intra-group transactions between entities falling within the scope of financial conglomerate supervision as set out in Article 8(2) of Directive 2002/87/EC related to off-balance-sheet guarantees.

These include:

(a) off-balance-sheet guarantees;

(b) undrawn credit facilities;

(c) assets purchased under outright forward purchase agreements (currency or other);

(d) asset sale and repurchase agreements as referred to in Article 12(3) and (5) of Directive 86/635/EEC;

(e) contingent liabilities.

Financial conglomerates shall complete this template for all significant intra-group transactions required to be reported, i.e. (i) between regulated entities of different sectors belonging to the same group; (ii) between regulated entities of the same sector belonging to the same group; (iii) between a regulated entity and a non-regulated entity belonging to the same group; and (iv) between a regulated entity and any natural or legal person linked to the undertakings of the group by close links.

This template shall include intra-group transactions that were:

(a) in force at the start of the reporting period;

(b) initiated during the reporting period and outstanding at the reporting date;

(c) initiated and expired/matured during the reporting period.

Two or more transactions between entities of the group which, from an economic perspective (i) contribute to the same risk, (ii) serve the same purpose or (iii) are temporally connected in a plan, shall be considered as a single economic operation. All transactions which are part of a single economic operation shall be reported whenever those transactions are collectively at or above the corresponding threshold for significant intra-group transactions, even if they individually fall below the threshold. Any element added to significant intra-group transactions shall be reported as a separate intra-group transaction, even if the element in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking, the addition to the loan shall be recorded as a separate item with its issue date as the date of the addition.

Where the transaction value is different for two transacting parties (e.g. a EUR 10 000 000 transaction between A and B where A records EUR 10 000 000, but B only receives EUR 9 500 000 because transaction costs of EUR 500 000 have been incurred), the maximum amount shall be reported in the template as the transaction amount (EUR 10 000 000 in this example).

Indirect transactions shall be defined as any transaction shifting risk exposures either (i) between entities within the financial conglomerate (including transactions with special purpose vehicles, collective investment undertakings, ancillary entities or unregulated entities) or (ii) between entities outside the financial conglomerate (but where ultimately the risk exposure is brought back or stays within the financial conglomerate). Where there is a chain of related intra-group transactions (e.g. A invests in B and B invests in C), that transaction shall be reported as an indirect transaction. Therefore, A to C transactions shall be reported and the comments shall mention the intermediary steps. In the case of a cascade of transactions (e.g. from A to B to C to D sequentially, where both B and C are in the conglomerate but are unregulated entities), those transactions shall also be reported.

4.2. Instructions concerning specific positions

ITEM INSTRUCTIONS FC0010 ID of intra-group transaction Unique internal identification code for each intra-group transaction. It shall be consistent over time. FC0020 Provider name Name of the entity that is providing the off-balance-sheet guarantee. FC0030 Identification code of the provider The unique identification code attached to the provider by this order of priority if available: — legal entity identifier (LEI); — specific code. Specific code: — for EEA regulated undertakings within the financial conglomerate, insert the identification code used in the local market and allocated by the undertaking's competent supervisory authority; — for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, identification code will be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits. FC0031 Type of code of the provider Type of ID code used for the ‘Identification code of the provider’ item. Use either the legal entity identifier (LEI) or the specific code. FC0040 Financial sector of the provider Where the provider is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the provider is not part of the financial sector within the meaning of Article 2(8) of that Directive indicate ‘other undertaking of the group’. FC0050 Beneficiary name Name of the entity that is benefiting from the off-balance-sheet guarantee. FC0060 Identification code of the beneficiary The unique identification code attached to the beneficiary by this order of priority if available: — legal entity identifier (LEI); — specific code. Specific code: — for EEA regulated undertakings within the financial conglomerate, insert the identification code used in the local market and allocated by the undertaking's competent supervisory authority; — for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, the identification code shall be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits. FC0061 Type of code of the beneficiary Type of ID code used for the ‘Identification code of the beneficiary’ item. Use either the legal entity identifier (LEI) or the specific code. FC0070 Financial sector of the beneficiary Where the beneficiary is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the beneficiary is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. FC0080 Indirect transactions Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of an indirect transaction, indicate ‘No’. FC0090 Single economic operation Where the reported intra-group transaction is part of a single economic operation (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of a single economic operation, indicate ‘No’. FC0100 Transaction type Identify the type of transaction. The following closed list of codes shall be used: 1 - guarantees 2 - commitment 3 - letter of credit 4 - undrawn credit facilities 5 - assets purchased under outright forward purchase agreements (currency or other); 6 - asset sale and repurchase agreements as referred to in Article 12(3) and (5) of Directive 86/635/EEC; 7 - contingent liabilities 8 - other. FC0110 Transaction/issue date Identify the ISO 8601 (yyyy-mm-dd) code of the date when the transaction/issue takes effect. FC0120 Expiry date of agreement/contract underlying transaction Where applicable, identify the ISO 8601 (yyyy-mm-dd) code of the date when the agreement/contract ends. If the expiry date is perpetual, use ‘9999-12-31’. FC0130 Currency of transaction Identify the ISO 4217 alphabetic code of the currency in which the transaction took place. If there are two currencies involved, please identify both in cell FC0200. FC0140 Trigger event Where applicable, give a brief description of the event that would trigger the transaction/payment/liability (e.g. an event that would trigger a contingent liability). FC0150 Value of transaction at starting date Value of the transaction or collateral pledged. This item shall be reported in the reporting currency of the group. FC0160 Value of transaction at reporting date Value of the transaction, collateral pledged. This item shall be reported in the reporting currency of the group. FC0170 Maximum possible value of contingent liabilities Maximum possible value of contingent liabilities, if available, regardless of their probability (i.e. the future cash flows required to settle the contingent liability over the lifetime of that contingent liability and discounted under the relevant risk-free interest rate term structure) of contingent liabilities included in the financial conglomerate’s balance sheet. The sum of all possible cash flows if events were to trigger the guarantees provided by the ‘provider’ (cell FC0020) to the ‘beneficiary’ (Cell FC0050) to cover the payment of the liabilities due from the undertaking (includes letter of credit, undrawn committed borrowing facilities). This item shall not include amounts already reported under FC0150 and FC0160. FC0180 Value of guaranteed assets Value of the guaranteed asset for which the guarantees are received. Sectoral valuation principles may be relevant in this case. FC0190 Revenues stemming from the off-balance-sheet items Revenues associated with the provisions of the off-balance-sheet transactions. FC0200 Comments Comments shall include: — a notification if the transaction has not been performed at arm’s length; — any other relevant information regarding the economic nature of the operation.

5. FC.04 - IGT - Insurance and reinsurance

5.1. General remarks

This part of the annex sets out additional instructions for the templates provided in Annex I to this Regulation. The first column of the next table identifies the items to be reported by identifying the columns and lines as shown in the template in that Annex.

This part of the annex relates to information that financial conglomerates are to provide at least once a year.

This template shall report all significant intra-group transactions between entities falling within the scope of financial conglomerate supervision according to Article 8(2) of Directive 2002/87/EC related to internal insurance and reinsurance within the group.

These include but are not limited to:

(a) insurance contracts of entities falling within the scope of the group with insurance companies falling within the scope of the group;

(b) reinsurance treaties between related undertakings of a group;

(c) facultative reinsurance between related undertakings of a group;

(d) any other transaction that results in transferring underwriting risk (insurance risk) between related undertakings of a group.

Financial conglomerates shall complete this template for all significant intra-group transactions required to be reported, i.e. (i) between regulated entities of different sectors belonging to the same group; (ii) between regulated entities of the same sector belonging to the same group; (iii) between a regulated entity and a non-regulated entity belonging to the same group; and (iv) between a regulated entity and any natural or legal person linked to the undertakings of the group by close links.

This template shall include IGTs that were:

(a) in force at the start of the reporting period;

(b) initiated during the reporting period and outstanding at the reporting date;

(c) initiated and expired/matured during the reporting period.

Two or more transactions between entities of the group which, from an economic perspective (i) contribute to the same risk, (ii) serve the same purpose or (iii) are temporally connected in a plan, shall be considered a single economic operation. All transactions which are part of a single economic operation shall be reported whenever they are collectively at or above the corresponding threshold for significant intra-group transactions, even if they individually fall below the threshold.

Any element added to significant intra-group transactions shall be reported as a separate intra-group transaction, even if the element in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking, the addition to the loan shall be recorded as a separate item with its issue date as the date of the addition.

Where the transaction value is different for two transacting parties (e.g. a EUR 10 000 000 transaction between A and B where A records EUR 10 000 000, but B only receives EUR 9 500 000 because transaction costs of EUR 500 000 have been incurred), the maximum amount shall be reported in the template as the transaction amount (EUR 10 000 000 in this example). Indirect transactions shall be defined as any transaction shifting risk exposures either (i) between entities within the financial conglomerate (including transactions with special purpose vehicles, collective investment undertakings, ancillary entities or unregulated entities) or (ii) between entities outside the financial conglomerate (but where ultimately the risk exposure is brought back or stays within the financial conglomerate). Where there is a chain of related intra-group transactions (e.g. A invests in B and B invests in C), this transaction shall be reported as an indirect transaction. Therefore, A to C transaction shall be reported and the comments shall mention the intermediary steps. In the case of a cascade of transactions (e.g. from A to B to C to D sequentially, where both B and C are in the conglomerate but are unregulated entities), those transactions shall also be reported.

5.2. Instructions concerning specific positions

ITEM INSTRUCTIONS FC0010 ID of intra-group transaction Unique internal identification code for each intra-group transaction. It shall be consistent over time. FC0020 Insured party/cedent name Legal name of the entity that has transferred the underwriting risk to another insurer or reinsurer within the group. FC0030 Identification code for insured party/cedent The unique identification code attached to the investor/buyer/transferee by this order of priority if available: — legal entity identifier (LEI); — specific code. Specific code: — for EEA regulated undertakings within the group, insert the identification code used in the local market and allocated by the undertaking’s competent supervisory authority; — for non-EEA undertakings and non-regulated undertakings within the group, the identification code shall be provided by the group. When allocating an identification code to each non-EEA or non-regulated undertaking, the group shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits. FC0031 Type of code for insured party/cedent Type of ID code used for the ‘Identification code for insured party/cedent’ item. Use either the legal entity identifier (LEI) or the specific code. FC0040 Sector of the insured party/cedent Where the insured party or cedent is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the insured party or cedent is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. FC0050 Insurer/reinsurer name Legal name of the insurer or reinsurer to whom the underwriting risk has been transferred. FC0060 Identification code of insurer/reinsurer The unique identification code attached to the investor/buyer/transferee by this order of priority if available: — legal entity identifier (LEI); — specific code. Specific code: — for EEA regulated undertakings within the group, insert the identification code used in the local market and allocated by the undertaking’s competent supervisory authority; — for non-EEA undertakings and non-regulated undertakings within the group, the identification code shall be provided by the group. When allocating an identification code to each non-EEA or non-regulated undertaking, the group shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits. FC0061 Type of code of insurer/reinsurer Type of ID code used for the ‘Identification code of insurer/reinsurer’ item. Use either the legal entity identifier (LEI) or the specific code. FC0070 Sector of the insurer/reinsurer The financial sector of the provider within the meaning of Article 2(8) of Directive 2002/87/EC, i.e. ‘insurance sector’. FC0080 Indirect transactions Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of an indirect transaction, indicate ‘No’. FC0090 Single economic operation Where the reported intra-group transaction is part of a single economic operation (see point 2.1 ‘general remarks’ above), report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of a single economic operation, indicate ‘No’. FC0100 Type of transaction Identify the type of contract/treaty. The following closed list of codes shall be used: 1 - insurance 2 - reinsurance. FC0110 Transaction If C100 = reinsurance, then identify the type of reinsurance contract/treaty. The following closed list of codes shall be used: 1 - quota share 2 - variable quota share 3 - surplus 4 - excess of loss (per event and per risk) 5 - excess of loss (per risk) 6 - excess of loss (per event) 7 - excess of loss ‘back-up’ (protection against follow-on events which certain catastrophes can cause such as flooding or fire) 8 - excess of loss with basis risk 9 - reinstatement cover 10 - aggregate excess of loss 11 - unlimited excess of loss 12 - stop loss 13 - other proportional treaties 14 - other non-proportional treaties 15 - financial reinsurance 16 - facultative proportional 17 - facultative non-proportional. Other proportional treaties (code 13) and other non-proportional treaties (code 14) can be used for hybrid types of reinsurance treaties. FC0120 Starting date Identify the ISO 8601 (yyyy-mm-dd) code of the date of commencement of the reinsurance contract/treaty in question. FC0130 Expiry date Identify the ISO 8601 (yyyy-mm-dd) code of the expiry date of the reinsurance contract/treaty in question (i.e. the last date that the reinsurance contract/treaty in question is in force). This item is not reported if there is no expiry date (for example, the contract is open-ended and only ends when one of the parties gives notice to that effect). FC0140 Currency of transaction Identify the ISO 4217 alphabetic code of the currency of payments for the specific reinsurance contract/treaty. FC0150 Maximum cover by transaction For quota share or a surplus treaty, 100% of the maximum amount that has been set for the entire contract/treaty is stated here (e.g. EUR 10 000 000 ). In the case of unlimited cover, insert ‘-1’ here. This item has to be reported in the currency of the transaction. FC0160 Net receivables The amount resulting from the sum of (i) claims paid by the (re)insurer but not yet reimbursed by the (re)insurer; (ii) commission to be paid by the (re)insurer; and (iii) other receivables minus debts to the (re)insurer. Cash deposits are excluded and are to be considered as guarantees received. This item has to be reported in the reporting currency of the group. FC0170 Total reinsurance recoverables The total amount due from the reinsurer at the reporting date. This includes: — any premium provision for that part of the future reinsurance premium which has already been paid to the reinsurer; — any claims provision for claims outstanding for insurer which have to be paid by the reinsurer; — technical provisions for the amount reflecting the share of the reinsurer in the gross technical provisions. This item has to be reported in the reporting currency of the group. FC0180 Reinsurance technical result (for reinsurance) Reinsurance result (for reinsured entity). This is the total reinsurance commission received by the reinsured entity less the gross reinsurance premiums paid by reinsured entity plus the claims paid by the reinsurer during the reporting period plus the total reinsurance recoverables at the end of the reporting period less the total reinsurance recoverables at the start of the reporting period. This item has to be reported in the reporting currency of the group. FC0190 Premiums (for insurance) Total amount of gross written premiums as defined in Article 1(11) of Delegated Regulation (EU) 2015/35. For annuities stemming from non-life insurance this cell is not applicable. FC0200 Claims (for insurance) Total amount of gross claims paid during the year (including claims management expenses). FC0210 Line of business Identify the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, being reinsured. The following closed list of codes shall be used: 1 - medical expense insurance 2 - income protection insurance 3 - workers’ compensation insurance 4 - motor vehicle liability insurance 5 - other motor insurance 6 - marine, aviation and transport insurance 7 - fire and other damage to property insurance 8 - general liability insurance 9 - credit and suretyship insurance 10 - legal expenses insurance 11 - assistance 12 - miscellaneous financial loss 13 - proportional medical expense reinsurance 14 - proportional income protection reinsurance 15 - proportional workers’ compensation reinsurance 16 - proportional motor vehicle liability reinsurance 17 - proportional other motor reinsurance 18 - proportional marine, aviation and transport reinsurance 19 - proportional fire and other damage to property reinsurance 20 - proportional general liability reinsurance 21 - proportional credit and suretyship reinsurance 22 - proportional legal expenses reinsurance 23 - proportional assistance reinsurance 24 - proportional miscellaneous financial loss reinsurance 25 - non-proportional health reinsurance 26 - non-proportional casualty reinsurance 27 - non-proportional marine, aviation and transport reinsurance 28 - non-proportional property reinsurance 29 - insurance with profit participation 30 - index-linked and unit-linked insurance 31 - other life insurance 32 - annuities stemming from non-life insurance contracts and relating to health insurance obligations 33 - annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations 34 - life reinsurance 35 - health insurance 36 - health reinsurance If a reinsurance arrangement covers more than one line of business, then select the most significant line of business from the list above. FC0220 Comments Comments shall contain: — a notification if the transaction has not been performed at arm’s length; — any other relevant information regarding the economic nature of the operation.

6. FC.05 - IGT - P & L

6.1. General remarks

This annex sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the next table identifies the items to be reported by identifying the columns and lines as shown in the template in that Annex.

This part of the annex relates to information that financial conglomerates are to provide at least once a year.

This template shall report the P&L related to all significant intra-group transactions between entities falling within the scope of financial conglomerate supervision according to Article 8(2) of Directive 2002/87/EC or P&L transaction related to or considered as significant intra-group transactions. These include but are not limited to:

(a) fees;

(b) commissions;

(c) interest;

(d) dividends.

Intra-group outsourcing or internal cost-sharing leading to significant intra-group transactions shall be reported.

Although interest and dividends are reported in FC.01 and FC.04, they also have to be reported in FC.05 P&L. Financial conglomerates shall complete this template for all significant intra-group transactions required to be reported, i.e. (i) between regulated entities of different sectors belonging to the same group; (ii) between regulated entities of the same sector belonging to the same group; (iii) between a regulated entity and a non-regulated entity belonging to the same group; and (iv) between a regulated entity and any natural or legal person linked to the undertakings of the group by close links.

This template shall include intra-group transactions that were:

— in force at the start of the reporting period;

— initiated during the reporting period and outstanding at the reporting date;

— initiated and expired/matured during the reporting period.

Two or more transactions between entities of the group which, from an economic perspective, (i) contribute to the same risk, (ii) serve the same purpose or (iii) are temporally connected in a plan, shall be considered a single economic operation.

All transactions which are part of a single economic operation shall be reported whenever they are collectively at or above the corresponding threshold for significant intra-group transactions, even if they individually fall below the threshold.

Any element added to significant intra-group transactions shall be reported as a separate intra-group transaction, even if the element in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking, the addition to the loan shall be recorded as a separate item with its issue date as the date of the addition.

Where the transaction value is different for two transacting parties (e.g. a EUR 10 000 000 transaction between A and B where A records EUR 10 000 000, but B only receives EUR 9 500 000 because transaction costs of EUR 500 000 have been incurred), the maximum amount shall be reported in the template as the transaction amount (EUR 10 000 000 in this example). Indirect transactions shall be defined as any transaction shifting risk exposures either (i) between entities within the financial conglomerate (including transactions with special purpose vehicles, collective investment undertakings, ancillary entities or unregulated entities) or (ii) between entities outside the financial conglomerate (but where ultimately the risk exposure is brought back or stays within the financial conglomerate). Where there is a chain of related intra-group transactions (e.g. A invests in B and B invests in C), this transaction shall be reported as an indirect transaction. Therefore, A to C transaction shall be reported and the comments shall mention the intermediary steps. In the case of a cascade of transactions (e.g. from A to B to C to D sequentially, where both B and C are in the conglomerate but are unregulated entities), those transactions shall also be reported.

6.2. Instructions concerning specific positions

ITEM INSTRUCTIONS FC0010 ID of intra-group transaction Unique internal identification code for each intra-group transaction. It shall be consistent over time. If related to transactions already mentioned, use the same ID. FC0020 Revenue side name Legal name of the entity that received the revenue from another entity within the group. FC0030 Identification code for revenue side The unique identification code attached to the entity that received the revenue by this order of priority if available: — legal entity identifier (LEI); — specific code. Specific code: — for EEA regulated undertakings within the group, insert the identification code used in the local market and allocated by the undertaking's competent supervisory authority; — for non-EEA undertakings and non-regulated undertakings within the group, the identification code shall be provided by the group. When allocating an identification code to each non-EEA or non-regulated undertaking, the group shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits. FC0031 Type of code for revenue side Type of ID code used for the ‘Identification code for revenue side’ item. Use either the legal entity identifier (LEI) or the specific code. FC0040 Sector of the revenue side Where the entity that received the revenue from another entity within the group is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate ‘banking sector’, ‘insurance sector’ or ‘investments services sector’. Where the entity that received the revenue from another entity within the group is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate ‘other undertaking of the group’. FC0050 Expense side name Le