02021R0451 — GA — 03.03.2022 — 001.001

Is áis doiciméadúcháin amháin an téacs seo agus níl aon éifeacht dhlíthiúil aige. Ní ghabhann institiúidí an Aontais aon dliteanas orthu féin i leith inneachar an téacs. Is iad na leaganacha de na gníomhartha a foilsíodh in Iris Oifigiúil an Aontais Eorpaigh agus atá ar fáil ar an suíomh gréasáin EUR-Lex na leaganacha barántúla de na gníomhartha ábhartha, brollach an téacs san áireamh. Is féidir teacht ar na téacsanna oifigiúla sin ach na naisc atá leabaithe sa doiciméad seo a bhrú

►B RIALACHÁN CUR CHUN FEIDHME (AE) 2021/451 ÓN gCOIMISIÚN an 17 Nollaig 2020 lena leagtar síos caighdeáin theicniúla cur chun feidhme i dtaca le cur i bhfeidhm Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le tuairisciú maoirseachta institiúidí agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014 (Téacs atá ábhartha maidir le LEE) (IO L 097 19.3.2021, lch. 1)

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▼B

RIALACHÁN CUR CHUN FEIDHME (AE) 2021/451 ÓN gCOIMISIÚN

an 17 Nollaig 2020

lena leagtar síos caighdeáin theicniúla cur chun feidhme i dtaca le cur i bhfeidhm Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le tuairisciú maoirseachta institiúidí agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014

(Téacs atá ábhartha maidir le LEE)







Airteagal 1

Ábhar agus raon feidhme

Leagtar síos leis an Rialachán seo formáidí agus teimpléid aonfhoirmeacha maidir le tuairisciú, mar aon le treoracha agus modheolaíocht maidir leis an gcaoi leis na teimpléid sin a úsáid, minicíocht agus dátaí an tuairiscithe, na sainmhínithe agus na réitigh TF maidir le tuairisciú na n-institiúidí dá n-údaráis inniúla i gcomhréir le hAirteagal 415, mír 3 agus mír 3a, de Rialachán (AE) Uimh. 575/2013, agus le hAirteagal 430, míreanna 1 go 4 agus míreanna 7 go 9 den Rialachán sin.

Airteagal 2

Dáta tagartha maidir le tuairisciú

1. Cuirfidh institiúidí faisnéis isteach chuig na húdaráis inniúla, faoi mar atá an fhaisnéis sin, ar na dátaí íocaíochta maidir le tuairisciú seo a leanas: (a) tuairisciú míosúil: an lá deireanach de gach mí; (b) tuairisciú ráithiúil: an 31 Márta, an 30 Meitheamh, an 30 Meán Fómhair agus an 31 Nollaig; (c) tuairisciú leathbhliantúil: an 30 Meitheamh agus an 31 Nollaig; (d) tuairisciú bliantúil: an 31 Nollaig.

2. Faisnéis a chuirtear isteach de bhun na dteimpléad a leagtar amach in Iarscríbhinní III agus IV, i gcomhréir leis na treoracha in Iarscríbhinn V agus a thagraíonn do thréimhse ar leith, tuairisceofar í go carnach ón gcéad lá den bhliain chuntasaíochta go dtí an dáta tagartha.

3. I gcás ina gceadaítear d’institiúidí le dlíthe náisiúnta a bhfaisnéis airgeadais a thuairisciú bunaithe ar dheireadh a mbliana cuntasaíochta, nach mar a chéile é agus deireadh na bliana féilire, féadfar coigeartú a dhéanamh dá réir ar dhátaí tagartha maidir le tuairisciú ionas go ndéanfar tuairisciú na faisnéise airgeadais agus na faisnéise chun institiúidí a bhfuil tábhacht shistéamach dhomhanda leo (G-SIIanna) a shainaithint agus go ndéanfar rátaí maolánacha G-SII a shannadh gach 3 mhí, gach 6 mhí nó gach 12 mhí ó dheireadh na bliana cuntasaíochta, faoi seach.

Airteagal 3

Dátaí íocaíochta a thuairisciú

1. Cuirfidh institiúidí faisnéis isteach chuig na húdaráis inniúla faoi am dúnta gnó ar na dátaí íocaíochta seo a leanas: (a) tuairisciú míosúil: an 15ú lá féilire tar éis an dáta tagartha maidir le tuairisciú; (b) tuairisciú ráithiúil: an 12 Bealtaine, an 11 Lúnasa, an 11 Samhain agus an 11 Feabhra; (c) tuairisciú leathbhliantúil: an 11 Lúnasa agus an 11 Feabhra; (d) tuairisciú bliantúil: an 11 Feabhra.

2. Más saoire phoiblí é lá na híocaíochta i mBallstát an údaráis inniúil dá bhfuil an tuarascáil le soláthar, nó más lá Satharn nó Domhnach é, cuirfear sonraí isteach an lá oibre dár gcionn.

3. I gcás ina dtuairiscíonn institiúidí a bhfaisnéis airgeadais nó an fhaisnéis chun G-SIIanna a shainaithint agus chun rátaí maolánacha G-SII a shannadh agus úsáid á baint as dátaí tagartha coigeartaithe maidir le tuairisciú bunaithe ar dheireadh a mbliana cuntasaíochta mar a leagtar amach i mír 3 d’Airteagal 2, féadfar na dátaí íocaíochta a choigeartú dá réir freisin ionas go gcoinneofar ar bun an tréimhse íocaíochta chéanna ón dáta tagartha coigeartaithe maidir le tuairisciú.

4. Féadfaidh institiúidí figiúirí neamhiniúchta a chur isteach. I gcás nach mar a chéile na figiúirí iniúchta agus na figiúirí neamhiniúchta a cuireadh isteach, cuirfear isteach na figiúirí iniúchta athbhreithnithe gan moill mhíchuí. Is éard atá i bhfigiúirí neamhiniúchta figiúirí nach bhfuil tuairim ó iniúchóir seachtrach faighte ina leith, agus is éard atá i bhfigiúirí iniúchta figiúirí a d’iniúch iniúchóir seachtrach agus tuairim iniúchóireachta á cur in iúl aige.

5. Na ceartúcháin eile ar na tuarascálacha a cuireadh isteach, cuirfear isteach iad freisin chuig na húdaráis inniúla gan moill mhíchuí.

Airteagal 4

Tairseacha tuairiscithe — critéir iontrála agus imeachta

1. Na hinstitiúidí a chomhlíonann na coinníollacha a leagtar amach in Airteagal 4(1), pointe (145) de Rialachán (AE) Uimh. 575/2013, tosóidh siad ar fhaisnéis a thuairisciú mar institiúidí beaga neamhchasta ar an gcéad dáta tagartha maidir le tuairisciú tar éis na coinníollacha sin a chomhlíonadh. I gcás nach mbeidh na coinníollacha sin á gcomhlíonadh a thuilleadh ag institiúidí, stopfaidh siad an fhaisnéis a thuairisciú faoin gcéad dáta tagartha maidir le tuairisciú ina dhiaidh sin.

2. Na hinstitiúidí a chomhlíonann na coinníollacha a leagtar amach in Airteagal 4(1), pointe (146) de Rialachán (AE) Uimh. 575/2013, tosóidh siad ar fhaisnéis a thuairisciú mar institiúidí móra ar an gcéad dáta tagartha maidir le tuairisciú tar éis na coinníollacha sin a chomhlíonadh. I gcás nach mbeidh na coinníollacha sin á gcomhlíonadh a thuilleadh ag institiúidí, stopfaidh siad an fhaisnéis a thuairisciú faoin gcéad dáta tagartha maidir le tuairisciú ina dhiaidh sin.

3. Tosóidh institiúidí ar fhaisnéis a thuairisciú faoi réir na dtairseach a leagtar amach sa Rialachán seo maidir leis an gcéad dáta tagartha eile maidir le tuairisciú tar éis dul thar na tairseacha sin ar dhá dháta tagartha maidir le tuairisciú i ndiaidh a chéile. Féadfaidh institiúidí éirí as faisnéis a thuairisciú faoi réir na dtairseach a leagtar amach sa Rialachán seo maidir leis an gcéad dáta tagartha eile maidir le tuairisciú i gcás ina dtiteann siad faoi bhun na dtairseach ábhartha ar thrí dháta tagartha maidir le tuairisciú i ndiaidh a chéile.

Airteagal 5

Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse ar bhonn aonair – tuairisciú ráithiúil

1. Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair, cuirfidh institiúidí an fhaisnéis dá dtagraítear san Airteagal seo isteach le minicíocht ráithiúil.

2. Cuirfidh institiúidí faisnéis maidir le cistí dílse agus ceanglais cistí dílse isteach mar a shonraítear in Iarscríbhinn I, teimpléid 1 go 5, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 1.

3. Cuirfidh institiúidí faisnéis isteach maidir le priacal creidmheasa agus risíochtaí ar phriacal creidmheasa an chontrapháirtí lena bpléitear faoin gcur chuige caighdeánaithe mar a shonraítear in Iarscríbhinn I, teimpléad 7, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.2.

4. Cuirfidh institiúidí faisnéis isteach maidir le priacal creidmheasa agus risíochtaí ar phriacal creidmheasa an chontrapháirtí a láimhseáiltear faoin gcur chuige inmheánach bunaithe ar rátálacha mar a shonraítear in Iarscríbhinn I, teimpléid 8.1 agus 8.2, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.3.

5. Cuirfidh institiúidí faisnéis isteach maidir le dáileadh geografach risíochtaí de réir tíre, chomh maith le risíochtaí comhiomlánaithe ar leibhéal iomlán, mar a shonraítear in Iarscríbhinn I, teimpléad 9, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.4.

Cuirfidh institiúidí faisnéis isteach a shonraítear i dteimpléid 9.1 agus 9.2, agus go háirithe faisnéis maidir le dáileadh geografach risíochtaí de réir tíre, i gcás ina bhfuil risíochtaí tosaigh nach risíochtaí tosaigh intíre iad i ngach tír nach tír intíre í i ngach aicme risíochta, mar a tuairiscítear i gcomhréir le hIarscríbhinn I, teimpléad 4, ró 0850, mar a chéile le 10 % de risíochtaí tosaigh intíre iomlána agus risíochtaí tosaigh iomlána nach risíochtaí tosaigh intíre iad, nó níos airde ná sin, mar a thuairiscítear i gcomhréir le hIarscríbhinn I, teimpléad 4, ró 0860. Measfar risíochtaí a bheith ina risíochtaí intíre i gcás inar risíochtaí iad ar chontrapháirtithe atá lonnaithe sa Bhallstát ina bhfuil an institiúid bunaithe.

Beidh feidhm ag na critéir iontrála agus imeachta a leagtar amach in Airteagal 4.

6. Cuirfidh institiúidí faisnéis isteach maidir le priacal creidmheasa an chontrapháirtí mar a shonraítear in Iarscríbhinn I, teimpléid 34.01 go 34.05 agus 34.08 go 34.10, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.9.

7. Institiúidí a chuireann an cur chuige caighdeánaithe nó an cur chuige bunaithe ar shamhlacha inmheánacha i bhfeidhm chun risíochtaí ar phriacal creidmheasa contrapháirtí a ríomh i gcomhréir le Cuid a Trí, Teideal II, Caibidil 6, Ranna 3 agus 6 de Rialachán (AE) Uimh. 575/2013, cuirfidh siad isteach faisnéis maidir le priacal creidmheasa an chontrapháirtí mar a shonraítear in Iarscríbhinn I, teimpléad 34.06, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.9.7.

8. Cuirfidh institiúidí faisnéis isteach maidir le risíochtaí ar chothromas a láimhseáiltear faoin gcur chuige inmheánach bunaithe ar rátálacha mar a shonraítear in Iarscríbhinn I, teimpléad 10, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.5.

9. Cuirfidh institiúidí faisnéis isteach maidir le priacal socraíochta mar a shonraítear in Iarscríbhinn I, teimpléad 11, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.6.

10. Cuirfidh institiúidí faisnéis isteach maidir le risíochtaí ar urrúsú mar a shonraítear in Iarscríbhinn I, teimpléad 13.01, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.7.

11. Cuirfidh institiúidí faisnéis maidir le ceanglais cistí dílse agus caillteanais a bhaineann le priacal oibriúcháin isteach mar a shonraítear in Iarscríbhinn I, teimpléad 16, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.1.

12. Cuirfidh institiúidí faisnéis maidir le ceanglais cistí dílse a bhaineann leis an bpriacal margaidh isteach mar a shonraítear in Iarscríbhinn I, teimpléid 18 go 24, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointí 5.1 go 5.7.

13. Cuirfidh institiúidí faisnéis isteach maidir le ceanglais cistí dílse a bhaineann le priacal um choigeartú luachála creidmheasa mar a shonraítear in Iarscríbhinn I, teimpléad 25, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 5.8.

14. Cuirfidh institiúidí faisnéis isteach maidir le luacháil stuama mar a shonraítear in Iarscríbhinn I, teimpléad 32, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 6 mar a leanas: (a) cuirfidh gach institiúid an fhaisnéis isteach a shonraítear in Iarscríbhinn I, teimpléad 32.1, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 6; (b) chomh maith leis an bhfaisnéis dá dtagraítear i bpointe (a) den mhír seo, tuairisceoidh institiúidí a chuireann an cur chuige lárnach i bhfeidhm i gcomhréir le Rialachán Tarmligthe (AE) 2016/101 ón gCoimisiún ( 1 ) an fhaisnéis a shonraítear in Iarscríbhinn I, teimpléad 32.2, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 6; (c) chomh maith leis an bhfaisnéis dá dtagraítear i bpointí (a) agus (b) den mhír seo, tuairiscíonn institiúidí a chuireann an cur chuige lárnach i bhfeidhm i gcomhréir le Rialachán Tarmligthe (AE) 2016/101 ón gCoimisiún agus a théann thar an tairseach dá dtagraítear in Airteagal 4(1) den Rialachán sin an fhaisnéis a shonraítear in Iarscríbhinn I, teimpléid 32.3 agus 32.4, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 6.

Chun críocha na míre seo, ní bheidh feidhm ag na critéir iontrála agus imeachta a leagtar amach in Airteagal 4.

15. Cuirfidh institiúidí faisnéis isteach maidir leis an gcúlstop stuamachta le haghaidh risíochtaí neamhthuillmheacha (NPEnna) mar a shonraítear in Iarscríbhinn I, teimpléid 35.01, 35.02 agus 35.03, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 8.

Airteagal 6

Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse ar bhonn aonair – tuairisciú leathbhliantúil

1. Chun faisnéis faoi chistí dílse agus ceanglais cistí dílse a thuairisciú ar bhonn aonair i gcomhréir le hAirteagal 430(1), pointe (a), de Rialachán (AE) Uimh. 575/2013, cuirfidh institiúidí an fhaisnéis dá dtagraítear san Airteagal seo isteach le minicíocht leathbhliantúil.

2. Cuirfidh institiúidí faisnéis isteach maidir le gach risíocht ar urrúsú mar a shonraítear in Iarscríbhinn I, teimpléid 14 agus 14.01, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.8; ach amháin nuair is cuid de ghrúpa iad sa tír chéanna ina bhfuil siad faoi réir ceanglais cistí dílse.

3. Cuirfidh institiúidí faisnéis maidir le risíochtaí ceannasacha isteach mar a leanas: (a) i gcás ina bhfuil suim ghlanluacha chomhiomlán na sócmhainní airgeadais ó earnáil an chontrapháirtí “Rialtais ghinearálta” mar a chéile le 1 % de shuim na suime glanluacha iomláine le haghaidh “Urrús fiachais” agus “Iasachtaí agus airleacain”, nó níos airde ná sin, cuirfidh institiúidí an fhaisnéis isteach mar a shonraítear in Iarscríbhinn I, teimpléad 33, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 7, agus leanfaidh siad na treoracha in Iarscríbhinn V maidir le teimpléad 4 in Iarscríbhinn III nó in Iarscríbhinn IV, mar is infheidhme, chun na luachanna ábhartha a ríomh; (b) i gcás ina bhfuil an luach a thuairiscítear le haghaidh risíochtaí intíre ar shócmhainní airgeadais neamhdhíorthacha mar a shainítear i ró 0010, colún 0010 in Iarscríbhinn I, teimpléad 33, níos lú ná 90 % den luach a thuairiscítear le haghaidh risíochtaí intíre agus risíochtaí nach risíochtaí intíre iad le haghaidh an phointe sonraí chéanna, cuirfidh institiúidí a chomhlíonann an coinníoll dá dtagraítear i bpointe (a) an fhaisnéis isteach mar a shonraítear in Iarscríbhinn I, teimpléad 33, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 7, le miondealú iomlán de réir tíre; (c) institiúidí a chomhlíonann na coinníollacha dá dtagraítear i bpointe (a) agus nach gcomhlíonann an coinníoll dá dtagraítear i bpointe (b), cuirfidh siad an fhaisnéis isteach a shonraítear i dteimpléad 33, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 7, le risíochtaí comhiomlánaithe ar: (i) an leibhéal iomlán; agus (ii) an leibhéal intíre.

Beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3).

4. Tuairisceofar faisnéis faoi chaillteanais ábhartha maidir le priacal oibriúcháin mar a leanas: (a) déanfaidh institiúidí a ríomhann ceanglais cistí dílse a bhaineann le priacal oibriúcháin i gcomhréir le Cuid a Trí, Teideal III, Caibidil 4 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis sin a thuairisciú mar a shonraítear in Iarscríbhinn I, teimpléid 17.01 agus 17.02, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2; (b) institiúidí móra a ríomhann ceanglais cistí dílse a bhaineann le priacal oibriúcháin i gcomhréir le Cuid a Trí, Teideal III, Caibidil 3 de Rialachán (AE) Uimh. 575/2013, déanfaidh siad an fhaisnéis sin a thuairisciú mar a shonraítear in Iarscríbhinn I, teimpléid 17.01 agus 17.02, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2; (c) institiúidí seachas institiúidí móra a ríomhann ceanglais cistí dílse a bhaineann le priacal oibriúcháin i gcomhréir le Cuid a Trí, Teideal III, Caibidil 3 de Rialachán (AE) Uimh. 575/2013, tuairisceoidh siad an fhaisnéis seo a leanas i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2: (i) an fhaisnéis mar a shonraítear in Iarscríbhinn I, teimpléad 17.01, colún 0080 le haghaidh na rónna seo a leanas: — líon na n-imeachtaí (imeachtaí nua) (ró 0910); — méid an chaillteanais chomhláin (imeachtaí nua) (ró 0920); — líon na n-imeachtaí faoi réir coigeartuithe caillteanais (ró 0930); — coigeartuithe caillteanais a bhaineann le tréimhsí tuairiscithe a bhí ann roimhe seo (ró 0940); — uaschaillteanas aonair (ró 0950); — suim na gcúig chaillteanas is mó (ró 0960); — an aisghabháil chaillteanais dhíreach ina hiomláine (seachas árachas agus sásraí aistrithe priacail eile) (ró 0970); — na haisghabhálacha de bhíthin árachais agus sásraí aistrithe priacail eile ina n-iomláine (ró 0980); (ii) an fhaisnéis mar a shonraítear in Iarscríbhinn I, teimpléad 17.02. (d) féadfaidh na hinstitiúidí dá dtagraítear i bpointe (c) an tacar iomlán d’fhaisnéis a shonraítear in Iarscríbhinn I, teimpléid 17.01 agus 17.02, a thuairisciú i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2; (e) déanfaidh institiúidí móra a ríomhann ceanglais cistí dílse a bhaineann le priacal oibriúcháin i gcomhréir le Cuid a Trí, Teideal III, Caibidil 2 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis a thuairisciú mar a shonraítear in Iarscríbhinn I, teimpléid 17.01 agus 17.02, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2; (f) féadfaidh institiúidí seachas institiúidí móra a ríomhann ceanglais cistí dílse a bhaineann le priacal oibriúcháin i gcomhréir le Cuid a Trí, Teideal III, Caibidil 2 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis a thuairisciú mar a shonraítear in Iarscríbhinn I, teimpléid 17.01 agus 17.02, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 4.2.

Beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3).

5. Institiúidí a chuireann an cur chuige caighdeánaithe simplithe nó modh na risíochta tosaigh i bhfeidhm chun risíochtaí ar phriacal creidmheasa contrapháirtí a ríomh i gcomhréir le Cuid a Trí, Teideal II, Caibidil 6, Ranna 4 agus 5 de Rialachán (AE) Uimh. 575/2013, cuirfidh siad isteach an fhaisnéis maidir le priacal creidmheasa contrapháirtí mar a shonraítear in Iarscríbhinn I, teimpléad 34.06, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 3.9.7.

Airteagal 7

Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse ar bhonn comhdhlúite

Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a) de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite, cuirfidh institiúidí an fhaisnéis dá dtagraítear sna hAirteagail seo a leanas isteach:

(a) Airteagail 5 agus 6 den Rialachán Cur Chun Feidhme seo ar bhonn comhdhlúite leis an minicíocht a shonraítear iontu; agus

(b) teimpléad 6 d’Iarscríbhinn I, i gcomhréir leis na treoracha a sholáthraítear in Iarscríbhinn II, Cuid II, pointe 2 maidir le heintitis a áirítear i raon feidhme an chomhdhlúthaithe, le minicíocht leathbhliantúil.

Airteagal 8

Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse – ceanglais tuairiscithe bhreise ar bhonn aonair agus ar bhonn comhdhlúite

1. Institiúidí atá faoi réir ceanglais maidir leis an bhfaisnéis dá dtagraítear in Airteagal 438, pointí (e) nó (h), nó Airteagal 452, pointí (b), (g) nó (h), de Rialachán (AE) Uimh. 575/2013 a nochtadh leis an minicíocht a leagtar amach in Airteagal 433a nó Airteagal 433c, de réir mar is infheidhme, ar bhonn aonair i gcomhréir le hAirteagal 6 nó ar bhonn comhdhlúite i gcomhréir le hAirteagal 13 den Rialachán sin, de réir mar is infheidhme, tuairisceoidh na hinstitiúidí sin an fhaisnéis maidir le priacal creidmheasa agus le priacal creidmheasa contrapháirtí, mar a shonraítear in Iarscríbhinn I, teimpléid 8.3, 8.4, 8.5, 8.5.1, 8.6, 8.7 agus 34.11, a ghabhann leis an Rialachán seo, leis an minicíocht chéanna agus ar an mbonn céanna, de réir na dtreoracha in Iarscríbhinn II, Cuid II, pointí 3.3 agus 3.9.12, a ghabhann leis an Rialachán seo.

2. Institiúidí atá faoi réir ceanglais maidir leis an bhfaisnéis dá dtagraítear i bpointe (l) d’Airteagal 439 de Rialachán (AE) Uimh. 575/2013 a nochtadh leis an minicíocht a leagtar amach in Airteagal 433a nó Airteagal 433c, de réir mar is infheidhme, ar bhonn aonair i gcomhréir le hAirteagal 6 nó ar bhonn comhdhlúite i gcomhréir le hAirteagal 13 den Rialachán sin, de réir mar is infheidhme, tuairisceoidh na hinstitiúidí sin an fhaisnéis maidir le priacal creidmheasa contrapháirtí, mar a shonraítear in Iarscríbhinn I, teimpléad 34.07, a ghabhann leis an Rialachán seo, leis an minicíocht chéanna agus ar an mbonn céanna, de réir na dtreoracha in Iarscríbhinn II, Cuid II, pointe 3.9.8, a ghabhann leis an Rialachán seo.

Airteagal 9

Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse le haghaidh gnólachtaí infheistíochta faoi réir Airteagail 95 agus 96 de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair

1. Na gnólachtaí infheistíochta a chuireann forálacha idirthréimhseacha Airteagal 57(3) de Rialachán (AE) 2019/2033 i bhfeidhm, cuirfidh siad faisnéis isteach mar a leagtar amach san Airteagal seo.

2. Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse, seachas an fhaisnéis maidir leis an gcóimheas luamhánaithe, a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a), de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair, déanfaidh gnólachtaí infheistíochta a úsáideann Airteagal 57(3) de Rialachán (AE) 2019/2033 i gcomhréir le hAirteagal 95 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis a shonraítear in Iarscríbhinn I, teimpléid 1 go 5, a chur isteach i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 1, le minicíocht ráithiúil.

3. Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a), de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair, déanfaidh gnólachtaí infheistíochta a úsáideann Airteagal 57(3) de Rialachán (AE) 2019/2033 i gcomhréir le hAirteagal 96 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis dá dtagraítear in Airteagal 5, míreanna (1) go (5) agus míreanna (8) go (13), agus Airteagal 6(2) den Rialachán seo a chur isteach leis an minicíocht a leagtar síos sna hAirteagail sin.

Airteagal 10

Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse le haghaidh grúpaí nach bhfuil iontu ach gnólachtaí infheistíochta faoi réir Airteagail 95 agus 96 de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite

1. Na gnólachtaí infheistíochta a chuireann forálacha idirthréimhseacha Airteagal 57(3) de Rialachán (AE) 2019/2033 i bhfeidhm, cuirfidh siad faisnéis isteach mar a leagtar amach san Airteagal seo.

2. Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse, seachas an fhaisnéis maidir leis an gcóimheas luamhánaithe, a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a), de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite, déanfaidh gnólachtaí infheistíochta de chuid grúpaí nach bhfuil iontu ach gnólachtaí infheistíochta a úsáideann Airteagal 57(3) de Rialachán (AE) 2019/2033 i gcomhréir le hAirteagal 95 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis seo a leanas a chur isteach ar bhonn comhdhlúite: (a) an fhaisnéis maidir le cistí dílse agus ceanglais cistí dílse mar a shonraítear in Iarscríbhinn I, teimpléid 1 go 5, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 1, le minicíocht ráithiúil; (b) an fhaisnéis maidir le cistí dílse agus ceanglais cistí dílse maidir le heintitis a áirítear i raon feidhme an chomhdhlúthaithe mar a shonraítear in Iarscríbhinn I, teimpléad 6, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 2, le minicíocht leathbhliantúil.

3. Chun faisnéis maidir le cistí dílse agus ceanglais cistí dílse a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a), de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite, déanfaidh gnólachtaí infheistíochta de chuid grúpaí nach bhfuil iontu ach gnólachtaí infheistíochta faoi réir Airteagal 95 agus gnólachtaí infheistíochta faoi réir Airteagal 96 nó de chuid grúpaí nach bhfuil iontu ach gnólachtaí infheistíochta a úsáideann Airteagal 57(3) de Rialachán (AE) 2019/2033 i gcomhréir le hAirteagal 96 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis seo a leanas a chur isteach ar bhonn comhdhlúite: (a) an fhaisnéis a shonraítear in Airteagal 5, míreanna (1) go (5) agus míreanna (8) go (13) d’Airteagal 6(2) den Rialachán seo leis an minicíocht a leagtar síos sna hAirteagail sin; (b) an fhaisnéis maidir le heintitis a áirítear i raon feidhme an chomhdhlúthaithe a shonraítear in Iarscríbhinn I, teimpléad 6, i gcomhréir leis na treoracha in Iarscríbhinn II, Cuid II, pointe 2, le minicíocht leathbhliantúil.

Airteagal 11

Tuairisciú ar fhaisnéis airgeadais ar bhonn comhdhlúite le haghaidh institiúidí faoi réir Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle ( 2 )

1. Chun faisnéis airgeadais a thuairisciú ar bhonn comhdhlúite i gcomhréir le hAirteagal 430(3) nó (4) de Rialachán (AE) Uimh. 575/2013, cuirfidh institiúidí an fhaisnéis isteach ar bhonn comhdhlúite mar a shonraítear in Iarscríbhinn III, i gcomhréir leis na treoracha in Iarscríbhinn V.

2. Cuirfear isteach an fhaisnéis dá dtagraítear i mír 1 mar a leanas: (a) an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 1, le minicíocht ráithiúil; (b) an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 3, le minicíocht leathbhliantúil; (c) an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 4, seachas an fhaisnéis a shonraítear i dteimpléad 47, le minicíocht bhliantúil; (d) an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 2, teimpléad 20, le minicíocht ráithiúil i gcás ina dtéann an institiúid thar an tairseach a leagtar síos sa dara fomhír d’Airteagal 5(5); (e) an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 2, teimpléad 21, le minicíocht ráithiúil i gcás ina bhfuil na sócmhainní inláimhsithe atá faoi réir léasanna oibriúcháin mar a chéile le 10 % de na sócmhainní inláimhsithe iomlána, nó níos airde ná sin, mar a thuairiscítear i gcomhréir le hIarscríbhinn III, Cuid 1, teimpléad 1.1; (f) an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 2, teimpléad 22, le minicíocht ráithiúil i gcás ina bhfuil an ghlantáille agus an t-ioncam coimisiúin mar a chéile le 10 % de shuim na glantáille agus an ioncaim coimisiúin agus an ghlanioncaim úis, nó níos airde ná sin, mar a thuairiscítear i gcomhréir le hIarscríbhinn III, Cuid 1, teimpléad 2; (g) an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 2, teimpléid 23 go 26, le minicíocht ráithiúil i gcás ina gcomhlíontar an dá choinníoll seo a leanas: (i) nach institiúid bheag agus neamhchasta í an institiúid; (ii) gur 5 %, nó níos mó ná sin, atá sa chóimheas idir suim ghlanluacha chomhlán na n-iasachtaí agus na n-airleacan a thagann faoi Airteagal 47a(3) de Rialachán (AE) Uimh. 575/2013 agus suim ghlanluacha chomhlán iomlán na n-iasachtaí agus na n-airleacan a thagann faoi Airteagal 47a(1) den Rialachán sin; (h) an fhaisnéis a shonraítear in Iarscríbhinn III, Cuid 4, teimpléad 47, le minicíocht bhliantúil i gcás ina gcomhlíontar an dá choinníoll a leagtar amach i bpointe (g) den mhír seo.

Chun críoch phointe (g)(ii), ní áireofar sa chóimheas iasachtaí agus airleacain a aicmítear mar iasachtaí agus airleacain atá á sealbhú lena ndíol, airgead ar láimh ag bainc cheannais ná taiscí éilimh eile san ainmneoir ná san uimhreoir.

Chun críocha phointí (d) agus (h) den mhír seo, beidh feidhm ag na critéir iontrála agus imeachta dá dtagraítear in Airteagal 4(3).

Airteagal 12

Tuairisciú ar fhaisnéis airgeadais ar bhonn comhdhlúite le haghaidh institiúidí a chuireann creata cuntasaíochta náisiúnta i bhfeidhm

1. I gcás inar leathnaigh údarás inniúil na ceanglais tuairiscithe maidir le faisnéis airgeadais chun institiúidí a chumhdach a bunaíodh i mBallstát i gcomhréir le hAirteagal 430(9) de Rialachán (AE) Uimh. 575/2013, cuirfidh institiúidí an fhaisnéis isteach ar bhonn comhdhlúite mar a shonraítear in Iarscríbhinn IV a ghabhann leis an Rialachán seo, i gcomhréir leis na treoracha in Iarscríbhinn V a ghabhann leis an Rialachán seo.

2. Cuirfear isteach an fhaisnéis dá dtagraítear i mír 1 mar a leanas: (a) an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 1, le minicíocht ráithiúil; (b) an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 3, le minicíocht leathbhliantúil; (c) an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 4, seachas an fhaisnéis a shonraítear i dteimpléad 47, le minicíocht bhliantúil; (d) an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 2, teimpléad 20, le minicíocht ráithiúil i gcás ina dtéann an institiúid thar an tairseach a leagtar síos sa dara fomhír d’Airteagal 5(5); (e) an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 2, teimpléad 21, le minicíocht ráithiúil i gcás ina bhfuil na sócmhainní inláimhsithe atá faoi réir léasanna oibriúcháin mar a chéile le 10 % de na sócmhainní inláimhsithe iomlána, nó níos airde ná sin, mar a thuairiscítear i gcomhréir le hIarscríbhinn IV, Cuid 1, teimpléad 1.1; (f) an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 2, teimpléad 22, le minicíocht ráithiúil i gcás ina bhfuil an ghlantáille agus an t-ioncam coimisiúin mar a chéile le 10 % de shuim na glantáille agus an ioncaim coimisiúin agus an ghlanioncaim úis, nó níos airde ná sin, mar a thuairiscítear i gcomhréir le hIarscríbhinn IV, Cuid 1, teimpléad 2; (g) an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 2, teimpléid 23 go 26, le minicíocht ráithiúil i gcás ina gcomhlíontar an dá choinníoll seo a leanas: (i) nach bhfuil an institiúid beag agus neamhchasta; (ii) go bhfuil cóimheas na hinstitiúide mar a shonraítear in Airteagal 11(2), pointe (g)(ii), mar a chéile le 5 % nó níos airde ná sin; (h) an fhaisnéis a shonraítear in Iarscríbhinn IV, Cuid 4, teimpléad 47, le minicíocht bhliantúil i gcás ina gcomhlíontar an dá choinníoll a leagtar amach i bpointe (g) den mhír seo.

Chun críocha phointí (d) agus (h) den mhír seo, beidh feidhm ag na critéir iontrála agus imeachta dá dtagraítear in Airteagal 4(3).

Airteagal 13

Tuairisciú ar chaillteanais a eascraíonn as iasachtú a chomhthaobhaítear le maoin dhochorraithe i gcomhréir le hAirteagal 430a(1) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair agus ar bhonn comhdhlúite

1. Cuirfidh institiúidí an fhaisnéis isteach mar a shonraítear in Iarscríbhinn VI, i gcomhréir leis na treoracha in Iarscríbhinn VII, ar bhonn comhdhlúite le minicíocht bhliantúil.

2. Cuirfidh institiúidí an fhaisnéis isteach mar a shonraítear in Iarscríbhinn VI, i gcomhréir leis na treoracha in Iarscríbhinn VII, ar bhonn aonair le minicíocht bhliantúil.

3. I gcás ina mbíonn brainse ag institiúid i mBallstát eile, cuirfidh an brainse sin faoi bhráid údaráis inniúil an Bhallstáit is óstach an fhaisnéis a shonraítear in Iarscríbhinn VI a bhaineann leis an mbrainse sin, i gcomhréir leis na treoracha in Iarscríbhinn VII, le minicíocht bhliantúil.

Airteagal 14

Tuairisciú ar risíochtaí ar bhonn aonair nó ar bhonn comhdhlúite

1. Chun faisnéis ar risíochtaí móra a thuairisciú chuig cliaint agus grúpaí cliant nasctha i gcomhréir le hAirteagal 394 de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair agus ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn VIII, i gcomhréir leis na treoracha in Iarscríbhinn IX, le minicíocht ráithiúil.

2. Chun faisnéis ar na 20 risíocht is mó a thuairisciú chuig cliaint agus grúpaí cliant nasctha i gcomhréir le hAirteagal 394(1) de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite, déanfaidh institiúidí, faoi réir Chuid a Trí, Teideal II, Caibidil 3 de Rialachán (AE) Uimh. 575/2013 an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn VIII, i gcomhréir leis na treoracha in Iarscríbhinn IX, le minicíocht ráithiúil.

3. Chun faisnéis ar risíochtaí, ar mó a luach ná EUR 300 milliún nó arb ionann a luach agus an méid sin ach ar lú é ná 10 % de chaipiteal Leibhéal 1 na hinstitiúide, a thuairisciú i gcomhréir le hAirteagal 394(1) de Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach mar a shonraítear in Iarscríbhinn VIII, i gcomhréir leis na treoracha in Iarscríbhinn IX, le minicíocht ráithiúil.

4. Chun faisnéis ar na 10 risíocht is mó a thuairisciú chuig institiúidí ar bhonn comhdhlúite agus ar na 10 risíocht is mó le heinitis scáithbhaincéireachta a dhéanann gníomhaíochtaí baincéireachta lasmuigh den chreat rialáilte ar bhonn comhdhlúite, i gcomhréir le hAirteagal 394(2) de Rialachán (AE) Uimh. 575/2013, déanfaidh institiúidí an fhaisnéis a chur isteach mar a shonraítear in Iarscríbhinn VIII, i gcomhréir leis na Treoracha in Iarscríbhinn IX, le minicíocht ráithiúil.

Airteagal 15

Tuairisciú ar chóimheas luamhánaithe ar bhonn aonair nó ar bhonn comhdhlúite

1. Chun faisnéis ar an gcóimheas luamhánaithe a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (a) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn X, i gcomhréir leis na treoracha in Iarscríbhinn XI, le minicíocht ráithiúil. Cuirfidh institiúidí móra, agus iad sin amháin, teimpléad 48.00 d’Iarscríbhinn X isteach.

2. Is iad seo a leanas, agus iad sin amháin, a chuirfidh isteach an fhaisnéis a shonraítear in Iarscríbhinn X, teimpléad 40.00, cill {r0410;c0010}: (a) institiúidí móra ar G-SSIanna iad nó a bhfuil urrúis eisithe acu a ligtear isteach lena dtrádáil ar mhargadh rialáilte le minicíocht leathbhliantúil; (b) institiúidí móra seachas G-SSIanna nach institiúidí liostaithe iad le minicíocht leathbhliantúil; (c) institiúidí seachas institiúidí móra agus institiúidí beaga neamhchasta a bhfuil urrúis eisithe acu a ligtear isteach lena dtrádáil ar mhargadh rialáilte le minicíocht bhliantúil.

3. Déanfaidh institiúidí an cóimheas luamhánaithe a ríomh ar dháta tagartha maidir le tuairisc i gcomhréir le hAirteagal 429 de Rialachán (AE) Uimh. 575/2013.

4. Déanfaidh institiúidí an fhaisnéis dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 13 a thuairisciú, i gcás ina gcomhlíontar ceann amháin ceann de na coinníollacha seo a leanas: (a) is mó ná 1,5 % an scair díorthach dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 5; (b) is mó ná 2 % an scair díorthach dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 5.

Mura ndéanann institiúid ach coinníoll phointe (a) a chomhlíonadh, beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3).

Má dhéanann institiúid coinníollacha phointe (a) agus (b) araon a chomhlíonadh, cuirfidh sé tús leis an bhfaisnéis sin a thuairisciú le haghaidh an dáta tagartha a thagann tar éis an dáta tagartha maidir le tuairisciú a chuaigh sé thar an tairseach sin.

5. Maidir le hinstitiúidí a dtéann luach barúlach iomlán a ndíorthach mar a shainmhínítear in Iarscríbhinn XI, Cuid II, pointe 8 thar EUR 10 000 milliún, tuairisceoidh siad an fhaisnéis dá dtagraítear in Iarscríbhinn XI, Cuid II, Pointe 13, fiú mura gcomhlíonann a scair díorthach na coinníollach a leagtar amach i mír 4 den Airteagal seo.

Chun críocha na míre seo, ní bheidh feidhm ag critéir iontrála Airteagal 4(3). Cuirfidh institiúidí tús le faisnéis a thuairisciú ón gcéad dáta tagartha maidir le tuairisc i gcás ina ndeachaigh siad thar an tairseach ar aon dáta tagartha maidir le tuairisc amháin.

6. Ceanglaítear ar institiúidí an fhaisnéis dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 14 a thuairisciú, i gcás ina gcomhlíontar ceann amháin de na coinníollacha seo a leanas ar a laghad: (a) is mó ná EUR 300 milliún méid na ndíorthach creidmheasa dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 9; (b) is mó ná EUR 500 milliún méid na ndíorthach creidmheasa dá dtagraítear in Iarscríbhinn XI, Cuid II, pointe 9.

Mura ndéanann institiúid ach coinníoll phointe (a) a chomhlíonadh, beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3). Má dhéanann institiúid coinníollacha phointe (a) agus (b) araon a chomhlíonadh, cuirfidh sí tús leis an bhfaisnéis sin a thuairisciú le haghaidh an dáta tagartha a thagann tar éis an dáta tagartha maidir le tuairisc a chuaigh sé thar an tairseach sin.

Airteagal 16

Tuairisciú ar an gceanglas maidir le cumhdach leachtachta ar bhonn aonair nó ar bhonn comhdhlúite

1. Chun faisnéis ar an gceanglas maidir le cumhdach leachtachta a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (d) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn XXIV a ghabhann leis an Rialachán seo, i gcomhréir leis na treoracha in Iarscríbhinn XXV a ghabhann leis an Rialachán seo, ar bhonn minicíochta ráithiúla;

2. San fhaisnéis a leagfar amach in Iarscríbhinn XXIV, cuirfear san áireamh an fhaisnéis a chuirfear isteach le haghaidh an dáta tagartha agus an fhaisnéis ar shreabha airgid na hinstitiúide le haghaidh na 30 lá féilire ina dhiaidh sin.

Airteagal 17

Tuairisciú ar chistiúchán cobhsaí ar bhonn aonair nó ar bhonn comhdhlúite

Chun faisnéis ar chistiúcháin cobhsaí a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (d) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn XII, i gcomhréir leis na treoracha in Iarscríbhinn XIII, le minicíocht ráithiúil mar seo a leanas:

(a) maidir le hinstitiúidí beaga neamhchasta a roghnaigh a gcóimheas glanchistiúcháin chobhsaí (NSFR) a ríomh trí úsáid a bhaint as an modheolaíocht a leagtar amach i gCuid a Sé, Teideal IV, Caibidlí 6 agus 7 de Rialachán (AE) Uimh. 575/2013, le cead roimh ré óna n-údarás inniúil i gcomhréir le hAirteagal 428ai den Rialachán sin, cuirfidh siad isteach teimpléid 82 agus 83 d’Iarscríbhinn XII a ghabhann leis an Rialachán seo, i gcomhréir leis na treoracha in Iarscríbhinn XIII a ghabhann leis an Rialachán seo;

(b) institiúidí seachas na hinstitiúidí dá dtagraítear i bpointe (a), cuirfidh siad isteach teimpléid 80 agus 81 d’Iarscríbhinn XII, i gcomhréir leis na treoracha in Iarscríbhinn XIII;

(c) cuirfidh gach institiúid isteach teimpléad 84 d’Iarscríbhinn XII, i gcomhréir leis na treoracha in Iarscríbhinn XIII.

Airteagal 18

Tuairisciú ar mheadarachtaí faireacháin leachtachta breise ar bhonn aonair nó ar bhonn comhdhlúite

1. Chun faisnéis ar mheadarachtaí faireacháin leachtachta breise a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (d) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis go léir seo a leanas a chur isteach ar bhonn minicíochta míosúla: (a) an fhaisnéis a shonraítear in Iarscríbhinn XVIII i gcomhréir leis na treoracha in Iarscríbhinn XIX; (b) an fhaisnéis a shonraítear in Iarscríbhinn XX i gcomhréir leis na treoracha in Iarscríbhinn XXI; (c) an fhaisnéis a shonraítear in Iarscríbhinn XXII i gcomhréir leis na treoracha in Iarscríbhinn XXIII.

2. De mhaolú ar mhír 1, maidir le hinstitiúid a chomhlíonann na coinníollacha a leagtar amach in Airteagal 4(1), pointe (145) de Rialachán (AE) Uimh. 575/2013, féadfaidh sí an fhaisnéis ar mheadarachtaí faireacháin leachtachta breise a thuairisciú le minicíocht ráithiúil.

Airteagal 19

Tuairisciú ar ualú sócmhainní ar bhonn aonair nó ar bhonn comhdhlúite

1. Chun faisnéis ar ualú sócmhainní a thuairisciú i gcomhréir le hAirteagal 430(1), pointe (g) de Rialachán (AE) Uimh. 575/2013 ar bhonn aonair nó ar bhonn comhdhlúite, déanfaidh institiúidí an fhaisnéis a chur isteach a shonraítear in Iarscríbhinn XVI a ghabhann leis an Rialachán seo, i gcomhréir leis na treoracha a leagtar amach in Iarscríbhinn XVII a ghabhann leis an Rialachán seo.

2. Cuirfear isteach an fhaisnéis dá dtagraítear i mír 1 mar a leanas: (a) an fhaisnéis a shonraítear in Iarscríbhinn XVI, Codanna A, B agus D, le minicíocht ráithiúil; (b) an fhaisnéis a shonraítear in Iarscríbhinn XVI, Cuid C, le minicíocht bhliantúil; (c) an fhaisnéis a shonraítear in Iarscríbhinn XVI, Cuid E, le minicíocht leathbhliantúil.

3. Ní bheidh ceanglas ar institiúidí an fhaisnéis dá dtagraítear in Iarscríbhinn XVI, Codanna B, C agus E, i gcás ina gcomhlíontar na coinníollacha seo a leanas: (a) nach meastar gur institiúid mhór í; (b) gur lú na 15 % leibhéal ualaithe sócmhainní na hinstitiúide i gcomhréir le hIarscríbhinn XVII, pointe 1.6, fophointe 9.

Beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3).

4. Maidir leis an bhfaisnéis a shonraítear in Iarscríbhinn XVI, Cuid D, ní eiseoidh institiúidí an fhaisnéis sin ach amháin i gcás ina n-eisíonn siad bannaí dá dtagraítear in Airteagal 52(4), an chéad fhomhír, de Threoir 2009/65/CE ó Pharlaimint na hEorpa agus ón gComhairle ( 3 ) agus sa chás in amháin.

Beidh feidhm ag critéir iontrála agus imeachta Airteagal 4(3).

Airteagal 20

Tuairisciú breise ar bhonn comhdhlúite chun críocha G-SIInna a shainaithint agus rátaí maolaithe G-SII a shannadh

1. Chun faisnéis bhreise a thuairisciú chun críocha G-SIIanna a aithint agus rátaí maolaithe G-SII a shannadh faoi Airteagal 131 de Threoir 2013/36/AE, déanfaidh máthairinstitiúidí AE, máthairchuideachtaí shealbhaíochta airgeadais AE agus máthairchuideachtaí shealbhaíochta airgeadais mheasctha AE an fhaisnéis mar a shonraítear in Iarscríbhinn XXVI a chur isteach, i gcomhréir leis na treoracha in Iarscríbhinn XXVII, ar bhonn comhdhlúite minicíochta ráithiúla.

2. Máthairinstitiúidí AE, máthairchuideachtaí shealbhaíochta airgeadais AE agus máthairchuideachtaí shealbhaíochta airgeadais mheasctha AE, ní dhéanfaidh siad a chur isteach ach an fhaisnéis dá dtagraítear i mír 1, i gcás ina gcomhlíontar na coinníollacha seo a leanas: (a) tá tomhas risíochta iomláin an ghrúpa, lena n-áirítear fochuideachtaí árachais cothrom le EUR 125 000 milliún nó is mó ná sin é; (b) tá an mháthairchuideachta AE nó aon cheann dá fochuideachtaí nó aon bhrainse atá á oibriú ag máthairchuideachta fochuideachta lonnaithe i mBallstát rannpháirteach dá dtagraítear in Airteagal 4 de Rialachán (AE) Uimh. 806/2014 ó Pharlaimint na hEorpa agus ón gComhairle ( 4 ).

3. De mhaolú ar Airteagal 3(1), pointe (b), déanfar an fhaisnéis dá dtagraítear i mír 1 den Airteagal seo a chur isteach faoi am scoir gnó ar na dátaí íocaíochta seo a leanas: An 1 Iúil, an 1 Deireadh Fómhair, an 2 Eanáir agus an 1 Aibreán.

4. De mhaolú ar Airteagal 4, beidh feidhm ag an méid seo a leanas maidir leis an tairseach dá dtagraítear i mír 2, pointe (a), den Airteagal seo: (a) cuirfidh máthairinstitiúid AE, máthairchuideachta shealbhaíochta airgeadais AE nó máthairchuideachta shealbhaíochta airgeadais mheasctha AE tús láithreach leis an bhfaisnéis a thuairisciú i gcomhréir leis an Airteagal seo i gcás inar mó a tomhas risíochta cóimheasa luamhánaithe ná an tairseach sonraithe amhail ó dheireadh na bliana cuntasaíochta agus tuairisceoidh sí an fhaisnéis sin le haghaidh dheireadh na bliana cuntasaíochta agus na dtrí dháta tagartha ráithiúla ina dhiaidh sin ar a laghad; (b) scoirfidh máthairinstitiúid AE, máthairchuideachta shealbhaíochta airgeadais AE nó máthairchuideachta shealbhaíochta airgeadais mheasctha AE láithreach den fhaisnéis sin a thuairisciú i gcomhréir leis an Airteagal seo i gcás inar lú an tomhas risíochta cóimheasa luamhánaithe ná an tairseach sonraithe amhail ó dheireadh na bliana cuntasaíochta.

Airteagal 21

Formáidí malartaithe sonraí agus faisnéis a ghabhann le tíolacthaí

1. Cuirfidh institiúidí na sonraí isteach sna formáidí malartaithe sonraí agus na huiríll a shonraíonn na húdaráis inniúla agus tabharfaidh siad urraim do shainmhíniú pointe sonraí na samhla pointe sonraí dá dtagraítear in Iarscríbhinn XIV agus do na foirmlí bailíochtaithe dá dtagraítear in Iarscríbhinn XV chomh maith leis na sonraíochtaí seo a leanas: (a) faisnéis nach bhfuil de cheangal a sholáthar nó nach infheidhme, ní chuirfear i dtíolacadh í; (b) cuirfear luachanna uimhriúla isteach mar a leanas: (i) déanfar pointí sonraí a bhfuil an cineál sonraí “Airgeadaíoch” ag gabháil leo a thuairisciú trí úsáid a bhaint as beachtas íosta is ionann agus mílte aonad; (ii) déanfar pointí sonraí a bhfuil an cineál sonraí “Céatadán” ag gabháil leo a shloinneadh in aghaidh an aonaid agus beachtas íosta acu is ionann agus ceithre dheachúil; (iii) déanfar pointí sonraí a bhfuil an cineál sonraí “Slánuimhir” ag gabháil leo a thuairisciú trí úsáid a bhaint as beachtas is ionann aonaid agus gan deachúla a úsáid; (c) is trína n-Aitheantóir Eintitis Dhlítheanaigh (LEI), agus ar an gcaoi sin amháin, a aithneofar institiúidí agus gnóthais árachais; (d) déanfar eintitis dhlítheanacha agus contrapháirtithe seachas institiúidí agus gnóthais árachais a shainaithint de réir a LEI, ach iad a bheith ar fáil.

2. Cuirfidh institiúidí an fhaisnéis seo a leanas leis na sonraí a chuirfear isteach: (a) dáta tagartha maidir le tuairisc agus tréimhse thagartha; (b) airgeadra tuairiscithe; (c) caighdeán cuntasaíochta; (d) Aitheantóir Eintitis Dhlítheanaigh (LEI) na hinstitiúide tuairiscithe; (e) raon feidhme an chomhdhlúthaithe.

Airteagal 22

Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014 a aisghairm

Aisghairtear Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014.

Déanfar tagairtí don Rialachán aisghairthe a fhorléiriú mar thagairtí don Rialachán seo.

Airteagal 23

Teacht i bhfeidhm agus cur i bhfeidhm

Tiocfaidh an Rialachán seo i bhfeidhm an lá tar éis lá a fhoilsithe in Iris Oifigiúil an Aontais Eorpaigh.

Beidh feidhm aige ón 28 Meitheamh 2021.

D’ainneoin an dara mír den Airteagal seo, beidh feidhm ag an gceanglas maoláin cóimheasa luamhánaithe le haghaidh institiúidí a shainaithnítear mar G-SIIanna dá bhforáiltear i dteimpléad 47 d’Iarscríbhinn X ón 1 Eanáir 2023.

Scoirfidh Airteagail 9 agus 10 d’fheidhm a bheith acu an 26 Meitheamh 2026.

Beidh an Rialachán seo ina cheangal go huile agus go hiomlán agus beidh sé infheidhme go díreach i ngach Ballstát.









ANNEX I

REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS







COREP TEMPLATES Template number Template code Name of the template /group of templates Short name CAPITAL ADEQUACY CA 1 C 01.00 OWN FUNDS CA1 2 C 02.00 OWN FUNDS REQUIREMENTS CA2 3 C 03.00 CAPITAL RATIOS CA3 4 C 04.00 MEMORANDUM ITEMS CA4 TRANSITIONAL PROVISIONS CA5 5.1 C 05.01 TRANSITIONAL PROVISIONS CA5.1 5.2 C 05.02 GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID CA5.2 GROUP SOLVENCY GS 6.1 C 06.01 GROUP SOLVENCY: INFORMATION ON AFFILIATES - TOTAL GS Total 6.2 C 06.02 GROUP SOLVENCY: INFORMATION ON AFFILIATES GS CREDIT RISK CR 7 C 07.00 CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: STANDARDISED APPROACH TO CAPITAL REQUIREMENTS CR SA CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS CR IRB 8.1 C 08.01 CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS CR IRB 1 8.2 C 08.02 CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (Breakdown by obligor grades or pools) CR IRB 2 8.3 C 08.03 CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BREAKDOWN BY PD RANGES CR IRB 3 8.4 C 08.04 CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: RWEA FLOW STATEMENTS CR IRB 4 8.5 C 08.05 CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD CR IRB 5 8.5.1 C 08.05.1 CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD ACCORDING TO POINT (f) OF ARTICLE 180(1) (CR IRB 5) 8.6 C 08.06 CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: SPECIALISED LENDING SLOTTING APPROACH CR IRB 6 8.7 C 08.07 CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: SCOPE OF USE OF IRB AND SA APPROACHES CR IRB 7 GEOGRAPHICAL BREAKDOWN CR GB 9.1 C 09.01 Table 9.1 - Geographical breakdown of exposures by residence of the obligor (SA exposures) CR GB 1 9.2 C 09.02 Table 9.2 - Geographical breakdown of exposures by residence of the obligor (IRB exposures) CR GB 2 9.4 C 09.04 Table 9.4 - Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate CCB CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS CR EQU IRB 10.1 C 10.01 CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS CR EQU IRB 1 10.2 C 10.02 CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS. BREAKDOWN OF TOTAL EXPOSURES UNDER THE PD/LGD APRROACH BY OBLIGOR GRADES: CR EQU IRB 2 11 C 11.00 SETTLEMENT/DELIVERY RISK CR SETT 13.1 C 13.01 CREDIT RISK: SECURITISATIONS CR SEC 14 C 14.00 DETAILED INFORMATION ON SECURITISATIONS CR SEC Details 14.1 C 14.01 DETAILED INFORMATION ON SECURITISATIONS BY APPROACH CR SEC Details 2 COUNTERPARTY CREDIT RISK CCR 34.01 C 34.01 COUNTERPARTY CREDIT RISK: SIZE OF THE DERIVATIVE BUSINESS CCR 1 34.02 C 34.02 COUNTERPARTY CREDIT RISK: CCR EXPOSURES BY APPROACH CCR 2 34.03 C 34.03 COUNTERPARTY CREDIT RISK: CCR EXPOSURES TREATED WITH STANDARDISED APPROACHES: SA-CCR or SIMPLIFIED SA-CCR CCR 3 34.04 C 34.04 COUNTERPARTY CREDIT RISK: CCR EXPOSURES TREATED WITH THE THE ORIGINAL EXPOSURE METHOD (OEM) CCR 4 34.05 C 34.05 COUNTERPARTY CREDIT RISK: CCR EXPOSURES TREATED WITH THE INTERNAL MODEL METHOD (IMM) CCR 5 34.06 C 34.06 COUNTERPARTY CREDIT RISK: TOP TWENTY COUNTERPARTIES CCR 6 34.07 C 34.07 COUNTERPARTY CREDIT RISK: IRB APPROACH – CCR EXPOSURES BY EXPOSURE CLASS AND PD SCALE CCR 7 34.08 C 34.08 COUNTERPARTY CREDIT RISK: COMPOSITION OF COLLATERAL FOR CCR EXPOSURES CCR 8 34.09 C 34.09 COUNTERPARTY CREDIT RISK: CREDIT DERIVATIVES EXPOSURES CCR 9 34.10 C 34.10 COUNTERPARTY CREDIT RISK: EXPOSURES TO CCPs CCR 10 34.11 C 34.11 COUNTERPARTY CREDIT RISK: RWEA FLOW STATEMENTS OF CCR EXPOSURES UNDER THE IMM CCR 11 OPERATIONAL RISK OPR 16 C 16.00 OPERATIONAL RISK OPR OPERATIONAL RISK: LOSSES AND RECOVERIES 17.1 C 17.01 OPERATIONAL RISK: LOSSES AND RECOVERIES BY BUSINESS LINES AND EVENT TYPES IN THE LAST YEAR OPR DETAILS 1 17.2 C 17.02 OPERATIONAL RISK: LARGE LOSS EVENTS OPR DETAILS 2 MARKET RISK MKR 18 C 18.00 MARKET RISK: STANDARDISED APPROACH FOR POSITION RISKS IN TRADED DEBT INSTRUMENTS MKR SA TDI 19 C 19.00 MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN SECURITISATIONS MKR SA SEC 20 C 20.00 MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN THE CORRELATION TRADING PORTFOLIO MKR SA CTP 21 C 21.00 MARKET RISK: STANDARDISED APPROACH FOR POSITION RISK IN EQUITIES MKR SA EQU 22 C 22.00 MARKET RISK: STANDARDISED APPROACHES FOR FOREIGN EXCHANGE RISK MKR SA FX 23 C 23.00 MARKET RISK: STANDARDISED APPROACHES FOR COMMODITIES MKR SA COM 24 C 24.00 MARKET RISK INTERNAL MODELS MKR IM 25 C 25.00 CREDIT VALUE ADJUSTMENT RISK CVA PRUDENT VALUATION MKR 32.1 C 32.01 PRUDENT VALUATION: FAIR-VALUED ASSETS AND LIABILITIES PRUVAL 1 32.2 C 32.02 PRUDENT VALUATION: CORE APPROACH PRUVAL 2 32.3 C 32.03 PRUDENT VALUATION: MODEL RISK AVA PRUVAL 3 32.4 C 32.04 PRUDENT VALUATION: CONCENTRATED POSITIONS AVA PRUVAL 4 GENERAL GOVERNMENTS EXPOSURES MKR 33 C 33.00 GENERAL GOVERNMENTS EXPOSURES BY COUNTRY OF THE COUNTERPARTY GOV NPE LOSS COVERAGE NPE LC 35.1 C 35.01 NPE LOSS COVERAGE: THE CALCULATION OF DEDUCTIONS FOR NON-PERFORMING EXPOSURES NPE LC1 35.2 C 35.02 NPE LOSS COVERAGE: MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING EXPOSURES EXCLUDING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) OF THE CRR NPE LC2 35.3 C 35.03 NPE LOSS COVERAGE: MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) OF THE CRR NPE LC3







C 01.00 - OWN FUNDS (CA1) Rows ID Item Amount 0010 1 OWN FUNDS 0015 1.1 TIER 1 CAPITAL 0020 1.1.1 COMMON EQUITY TIER 1 CAPITAL 0030 1.1.1.1 Capital instruments eligible as CET1 Capital 0040 1.1.1.1.1 Fully paid up capital instruments 0045 1.1.1.1.1* Of which: Capital instruments subscribed by public authorities in emergency situations 0050 1.1.1.1.2* Memorandum item: Capital instruments not eligible 0060 1.1.1.1.3 Share premium 0070 1.1.1.1.4 (-) Own CET1 instruments 0080 1.1.1.1.4.1 (-) Direct holdings of CET1 instruments 0090 1.1.1.1.4.2 (-) Indirect holdings of CET1 instruments 0091 1.1.1.1.4.3 (-) Synthetic holdings of CET1 instruments 0092 1.1.1.1.5 (-) Actual or contingent obligations to purchase own CET1 instruments 0130 1.1.1.2 Retained earnings 0140 1.1.1.2.1 Previous years retained earnings 0150 1.1.1.2.2 Profit or loss eligible 0160 1.1.1.2.2.1 Profit or loss attributable to owners of the parent 0170 1.1.1.2.2.2 (-) Part of interim or year-end profit not eligible 0180 1.1.1.3 Accumulated other comprehensive income 0200 1.1.1.4 Other reserves 0210 1.1.1.5 Funds for general banking risk 0220 1.1.1.6 Transitional adjustments due to grandfathered CET1 Capital instruments 0230 1.1.1.7 Minority interest given recognition in CET1 capital 0240 1.1.1.8 Transitional adjustments due to additional minority interests 0250 1.1.1.9 Adjustments to CET1 due to prudential filters 0260 1.1.1.9.1 (-) Increases in equity resulting from securitised assets 0270 1.1.1.9.2 Cash flow hedge reserve 0280 1.1.1.9.3 Cumulative gains and losses due to changes in own credit risk on fair valued liabilities 0285 1.1.1.9.4 Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities 0290 1.1.1.9.5 (-) Value adjustments due to the requirements for prudent valuation 0300 1.1.1.10 (-) Goodwill 0310 1.1.1.10.1 (-) Goodwill accounted for as intangible asset 0320 1.1.1.10.2 (-) Goodwill included in the valuation of significant investments 0330 1.1.1.10.3 Deferred tax liabilities associated to goodwill 0335 1.1.1.10.4 Accounting revaluation of subsidiaries' goodwill derived from the consolidation of subsidiaries attributable to third persons 0340 1.1.1.11 (-) Other intangible assets 0350 1.1.1.11.1 (-) Other intangible assets before deduction of deferred tax liabilities 0360 1.1.1.11.2 Deferred tax liabilities associated to other intangible assets 0365 1.1.1.11.3 Accounting revaluation of subsidiaries' other intangible assets derived from the consolidation of subsidiaries attributable to third persons 0370 1.1.1.12 (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities 0380 1.1.1.13 (-) IRB shortfall of credit risk adjustments to expected losses 0390 1.1.1.14 (-) Defined benefit pension fund assets 0400 1.1.1.14.1 (-) Defined benefit pension fund assets 0410 1.1.1.14.2 Deferred tax liabilities associated to defined benefit pension fund assets 0420 1.1.1.14.3 Defined benefit pension fund assets which the institution has an unrestricted ability to use 0430 1.1.1.15 (-) Reciprocal cross holdings in CET1 Capital 0440 1.1.1.16 (-) Excess of deduction from AT1 items over AT1 Capital 0450 1.1.1.17 (-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1 250 % risk weight 0460 1.1.1.18 (-) Securitisation positions which can alternatively be subject to a 1 250 % risk weight 0470 1.1.1.19 (-) Free deliveries which can alternatively be subject to a 1 250 % risk weight 0471 1.1.1.20 (-) Positions in a basket for which an institution cannot determine the risk weight under the IRB approach, and can alternatively be subject to a 1 250 % risk weight 0472 1.1.1.21 (-) Equity exposures under an internal models approach which can alternatively be subject to a 1 250 % risk weight 0480 1.1.1.22 (-) CET1 instruments of financial sector entites where the institution does not have a significant investment 0490 1.1.1.23 (-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences 0500 1.1.1.24 (-) CET1 instruments of financial sector entities where the institution has a significant investment 0510 1.1.1.25 (-) Amount exceeding the 17.65 % threshold 0511 1.1.1.25.1 (-) Amount exceeding the 17.65 % threshold related to CET1 instruments of financial sector entities where the institution has a significant investment 0512 1.1.1.25.2 (-) Amount exceeding the 17.65 % threshold related to deferred tax assets arising from temporary differences 0513 1.1.1.25A (-) Insufficient coverage for non-performing exposures 0514 1.1.1.25B (-) Minimum value commitment shortfalls 0515 1.1.1.25C (-) Other foreseeable tax charges 0520 1.1.1.26 Other transitional adjustments to CET1 Capital 0524 1.1.1.27 (-) Additional deductions of CET1 Capital due to Article 3 CRR 0529 1.1.1.28 CET1 capital elements or deductions - other 0530 1.1.2 ADDITIONAL TIER 1 CAPITAL 0540 1.1.2.1 Capital instruments eligible as AT1 Capital 0551 1.1.2.1.1 Fully paid up, directly issued capital instruments 0560 1.1.2.1.2* Memorandum item: Capital instruments not eligible 0571 1.1.2.1.3 Share premium 0580 1.1.2.1.4 (-) Own AT1 instruments 0590 1.1.2.1.4.1 (-) Direct holdings of AT1 instruments 0620 1.1.2.1.4.2 (-) Indirect holdings of AT1 instruments 0621 1.1.2.1.4.3 (-) Synthetic holdings of AT1 instruments 0622 1.1.2.1.5 (-) Actual or contingent obligations to purchase own AT1 instruments 0660 1.1.2.2 Transitional adjustments due to grandfathered AT1 Capital instruments 0670 1.1.2.3 Instruments issued by subsidiaries that are given recognition in AT1 Capital 0680 1.1.2.4 Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries 0690 1.1.2.5 (-) Reciprocal cross holdings in AT1 Capital 0700 1.1.2.6 (-) AT1 instruments of financial sector entities where the institution does not have a significant investment 0710 1.1.2.7 (-) AT1 instruments of financial sector entities where the institution has a significant investment 0720 1.1.2.8 (-) Excess of deduction from T2 items over T2 Capital 0730 1.1.2.9 Other transitional adjustments to AT1 Capital 0740 1.1.2.10 Excess of deduction from AT1 items over AT1 Capital (deducted in CET1) 0744 1.1.2.11 (-) Additional deductions of AT1 Capital due to Article 3 CRR 0748 1.1.2.12 AT1 capital elements or deductions - other 0750 1.2 TIER 2 CAPITAL 0760 1.2.1 Capital instruments eligible as T2 Capital 0771 1.2.1.1 Fully paid up, directly issued capital instruments 0780 1.2.1.2* Memorandum item: Capital instruments not eligible 0791 1.2.1.3 Share premium 0800 1.2.1.4 (-) Own T2 instruments 0810 1.2.1.4.1 (-) Direct holdings of T2 instruments 0840 1.2.1.4.2 (-) Indirect holdings of T2 instruments 0841 1.2.1.4.3 (-) Synthetic holdings of T2 instruments 0842 1.2.1.5 (-) Actual or contingent obligations to purchase own T2 instruments 0880 1.2.2 Transitional adjustments due to grandfathered T2 Capital instruments 0890 1.2.3 Instruments issued by subsidiaries that are given recognition in T2 Capital 0900 1.2.4 Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries 0910 1.2.5 IRB Excess of provisions over expected losses eligible 0920 1.2.6 SA General credit risk adjustments 0930 1.2.7 (-) Reciprocal cross holdings in T2 Capital 0940 1.2.8 (-) T2 instruments of financial sector entities where the institution does not have a significant investment 0950 1.2.9 (-) T2 instruments of financial sector entities where the institution has a significant investment 0955 1.2.9A (-) Excess of deductions from eligible liabilities over eligible liabilities 0960 1.2.10 Other transitional adjustments to T2 Capital 0970 1.2.11 Excess of deduction from T2 items over T2 Capital (deducted in AT1) 0974 1.2.12 (-) Additional deductions of T2 Capital due to Article 3 CRR 0978 1.2.13 T2 capital elements or deductions - other







C 02.00 - OWN FUNDS REQUIREMENTS (CA2) Rows Item Label Amount 0010 1 TOTAL RISK EXPOSURE AMOUNT 0020 1* Of which: Investment firms under Article 95 paragraph 2 and Article 98 CRR 0030 1** Of which: Investment firms under Article 96 paragraph 2 and Article 97 CRR 0040 1.1 RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES 0050 1.1.1 Standardised approach (SA) 0051 1.1.1* Of which: Additional stricter prudential requirements based on Article 124 CRR 0060 1.1.1.1 SA exposure classes excluding securitisation positions 0070 1.1.1.1.01 Central governments or central banks 0080 1.1.1.1.02 Regional governments or local authorities 0090 1.1.1.1.03 Public sector entities 0100 1.1.1.1.04 Multilateral Development Banks 0110 1.1.1.1.05 International Organisations 0120 1.1.1.1.06 Institutions 0130 1.1.1.1.07 Corporates 0140 1.1.1.1.08 Retail 0150 1.1.1.1.09 Secured by mortgages on immovable property 0160 1.1.1.1.10 Exposures in default 0170 1.1.1.1.11 Items associated with particular high risk 0180 1.1.1.1.12 Covered bonds 0190 1.1.1.1.13 Claims on institutions and corporates with a short-term credit assessment 0200 1.1.1.1.14 Collective investments undertakings (CIU) 0210 1.1.1.1.15 Equity 0211 1.1.1.1.16 Other items 0240 1.1.2 Internal ratings based Approach (IRB) 0241 1.1.2* Of which: Additional stricter prudential requirements based on Article 164 CRR 0242 1.1.2** Of which: Additional stricter prudential requirements based on Article 124 CRR 0250 1.1.2.1 IRB approaches when neither own estimates of LGD nor Conversion Factors are used 0260 1.1.2.1.01 Central governments and central banks 0270 1.1.2.1.02 Institutions 0280 1.1.2.1.03 Corporates - SME 0290 1.1.2.1.04 Corporates - Specialised Lending 0300 1.1.2.1.05 Corporates - Other 0310 1.1.2.2 IRB approaches when own estimates of LGD and/or Conversion Factors are used 0320 1.1.2.2.01 Central governments and central banks 0330 1.1.2.2.02 Institutions 0340 1.1.2.2.03 Corporates - SME 0350 1.1.2.2.04 Corporates - Specialised Lending 0360 1.1.2.2.05 Corporates - Other 0370 1.1.2.2.06 Retail - Secured by real estate SME 0380 1.1.2.2.07 Retail - Secured by real estate non-SME 0390 1.1.2.2.08 Retail - Qualifying revolving 0400 1.1.2.2.09 Retail - Other SME 0410 1.1.2.2.10 Retail - Other non-SME 0420 1.1.2.3 Equity IRB 0450 1.1.2.5 Other non credit-obligation assets 0460 1.1.3 Risk exposure amount for contributions to the default fund of a CCP 0470 1.1.4 Securitisation positions 0490 1.2 TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY 0500 1.2.1 Settlement/delivery risk in the non-Trading book 0510 1.2.2 Settlement/delivery risk in the Trading book 0520 1.3 TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS 0530 1.3.1 Risk exposure amount for position, foreign exchange and commodities risks under standardised approaches (SA) 0540 1.3.1.1 Traded debt instruments 0550 1.3.1.2 Equity 0555 1.3.1.3 Particular approach for position risk in CIUs 0556 1.3.1.3* Memo item: CIUs exclusively invested in traded debt instruments 0557 1.3.1.3** Memo item: CIUs invested exclusively in equity instruments or in mixed instruments 0560 1.3.1.4 Foreign Exchange 0570 1.3.1.5 Commodities 0580 1.3.2 Risk exposure amount for Position, foreign exchange and commodities risks under internal models (IM) 0590 1.4 TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR ) 0600 1.4.1 OpR Basic indicator approach (BIA) 0610 1.4.2 OpR Standardised (STA) / Alternative Standardised (ASA) approaches 0620 1.4.3 OpR Advanced measurement approaches (AMA) 0630 1.5 ADDITIONAL RISK EXPOSURE AMOUNT DUE TO FIXED OVERHEADS 0640 1.6 TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT 0650 1.6.1 Advanced method 0660 1.6.2 Standardised method 0670 1.6.3 Based on OEM 0680 1.7 TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK 0690 1.8 OTHER RISK EXPOSURE AMOUNTS 0710 1.8.2 Of which: Additional stricter prudential requirements based on Article 458 CRR 0720 1.8.2* Of which: requirements for large exposures 0730 1.8.2** Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property 0740 1.8.2*** Of which: due to intra financial sector exposures 0750 1.8.3 Of which: Additional stricter prudential requirements based on Article 459 CRR 0760 1.8.4 Of which: Additional risk exposure amount due to Article 3 CRR







C 03.00 - CAPITAL RATIOS AND CAPITAL LEVELS (CA3) Rows ID Item Amount 0010 1 CET1 Capital ratio 0020 2 Surplus(+)/Deficit(-) of CET1 capital 0030 3 T1 Capital ratio 0040 4 Surplus(+)/Deficit(-) of T1 capital 0050 5 Total capital ratio 0060 6 Surplus(+)/Deficit(-) of total capital Memorandum Items: Total SREP Capital Requirement (TSCR), Overall Capital Requirement (OCR) and Pillar 2 Guidance (P2G) 0130 13 Total SREP capital requirement (TSCR) ratio 0140 13* TSCR: to be made up of CET1 capital 0150 13** TSCR: to be made up of Tier 1 capital 0160 14 Overall capital requirement (OCR) ratio 0170 14* OCR: to be made up of CET1 capital 0180 14** OCR: to be made up of Tier 1 capital 0190 15 OCR and Pillar 2 Guidance (P2G) 0200 15* OCR and P2G: to be made up of CET1 capital 0210 15** OCR and P2G: to be made up of Tier 1 capital 0220 16 Surplus(+)/Deficit(-) of CET1 capital considering the requirements of Article 92 CRR and 104a CRD Memorandum Items: Capital ratios without application of the transitional provisions on IFRS 9 0300 20 CET1 Capital ratio without application of the transitional provisions on IFRS 9 0310 21 T1 Capital ratio without application of the transitional provisions on IFRS 9 0320 22 Total capital ratio without application of the transitional provisions on IFRS 9







C 04.00 - MEMORANDUM ITEMS (CA4) Row ID Item Column Deferred tax assest and liabilities 0010 0010 1 Total deferred tax assets 0020 1.1 Deferred tax assets that do not rely on future profitability 0030 1.2 Deferred tax assets that rely on future profitability and do not arise from temporary differences 0040 1.3 Deferred tax assets that rely on future profitability and arise from temporary differences 0050 2 Total deferred tax liabilities 0060 2.1 Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability 0070 2.2 Deferred tax liabilities deductible from deferred tax assets that rely on future profitability 0080 2.2.1 Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and do not arise from temporary differences 0090 2.2.2 Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences 0093 2A Tax overpayments and tax loss carry backs 0096 2B Deferred Tax Assets subject to a risk weight of 250% 0097 2C Deferred Tax Assets subject to a risk weight of 0% Exception from deductions from CET1 0901 2W Exception from deduction of intangible assets from CET1 Accounting classification of AT1 instruments 0905 2Y Capital instruments and the related share premium accounts classified as equity under applicable accounting standards 0906 2Z Capital instruments and the related share premium accounts classified as liabilities under applicable accounting standards Credit risk adjustments and expected losses 0100 3 IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures 0110 3.1 Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount 0120 3.1.1 General credit risk adjustments 0130 3.1.2 Specific credit risk adjustments 0131 3.1.3 Additional value adjustments and other own funds reductions 0140 3.2 Total expected losses eligible 0145 4 IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures 0150 4.1 Specific credit risk adjustments and positions treated similarily 0155 4.2 Total expected losses eligible 0160 5 Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T2 0170 6 Total gross provisions eligible for inclusion in T2 capital 0180 7 Risk weighted exposure amounts for calculating the cap to the provision eligible as T2 Thresholds for Common Equity Tier 1 deductions 0190 8 Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment 0200 9 10% CET1 threshold 0210 10 17.65% CET1 threshold 0225 11 Eligible capital for the purposes of qualifying holdings outside the financial sector Investments in the capital of financial sector entities where the institution does not have a significant investment 0230 12 Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions 0240 12.1 Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment 0250 12.1.1 Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment 0260 12.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above 0270 12.2 Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment 0280 12.2.1 Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment 0290 12.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above 0291 12.3 Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment 0292 12.3.1 Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment 0293 12.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above 0300 13 Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions 0310 13.1 Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment 0320 13.1.1 Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment 0330 13.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above 0340 13.2 Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment 0350 13.2.1 Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment 0360 13.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above 0361 13.3 Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment 0362 13.3.1 Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment 0363 13.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above 0370 14 Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions 0380 14.1 Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment 0390 14.1.1 Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment 0400 14.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above 0410 14.2 Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment 0420 14.2.1 Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment 0430 14.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above 0431 14.3 Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment 0432 14.3.1 Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment 0433 14.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Investments in the capital of financial sector entities where the institution has a significant investment 0440 15 Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions 0450 15.1 Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment 0460 15.1.1 Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment 0470 15.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above 0480 15.2 Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment 0490 15.2.1 Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment 0500 15.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above 0501 15.3 Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment 0502 15.3.1 Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment 0503 15.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above 0504 15A Investments in CET1 capital of financial sector entities where the institution has a significant investment - subject to a risk weight of 250% 0510 16 Holdings of AT1 capital of financial sector entities where the institution has a significant investment, net of short positions 0520 16.1 Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment 0530 16.1.1 Gross direct holdings of AT1 capital of financial sector entities where the institution has a significant investment 0540 16.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above 0550 16.2 Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment 0560 16.2.1 Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment 0570 16.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above 0571 16.3 Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment 0572 16.3.1 Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment 0573 16.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above 0580 17 Holdings of T2 capital of financial sector entities where the institution has a significant investment, net of short positions 0590 17.1 Direct holdings of T2 capital of financial sector entities where the institution has a significant investment 0600 17.1.1 Gross direct holdings of T2 capital of financial sector entities where the institution has a significant investment 0610 17.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above 0620 17.2 Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment 0630 17.2.1 Gross indirect holdings of T2 capital of financial sector entities where the institution has a significant investment 0640 17.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above 0641 17.3 Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment 0642 17.3.1 Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment 0643 17.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Total risk exposure amounts of holdings not deducted from the corresponding capital category: 0650 18 Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution's CET1 capital 0660 19 Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution's AT1 capital 0670 20 Risk weighted exposures of T2 holdings in financial sector entities which are not deducted from the institution's T2 capital Temporary waiver from deduction from own funds 0680 21 Holdings on CET1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived 0690 22 Holdings on CET1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived 0700 23 Holdings on AT1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived 0710 24 Holdings on AT1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived 0720 25 Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived 0730 26 Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived Capital buffers 0740 27 Combined buffer requirement 0750 Capital conservation buffer 0760 Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State 0770 Institution specific countercyclical capital buffer 0780 Systemic risk buffer 0800 Global Systemically Important Institution buffer 0810 Other Systemically Important Institution buffer Pillar II requirements 0820 28 Own funds requirements related to Pillar II adjustments Additional information for investment firms 0830 29 Initial capital 0840 30 Own funds based on Fixed Overheads Additional information for calculation of reporting thresholds 0850 31 Non-domestic original exposures 0860 32 Total original exposures







C 05.01 - TRANSITIONAL PROVISIONS (CA5.1) Adjustments to CET1 Adjustments to AT1 Adjustments to T2 Adjustments included in RWAs Memorandum items Applicable percentage Eligible amount without transitional provisions Code ID Item 0010 0020 0030 0040 0050 0060 0010 1 TOTAL ADJUSTMENTS 0020 1.1 GRANDFATHERED INSTRUMENTS link to {CA1;r0220} link to {CA1;r0660} link to {CA1;r0880} 0060 1.1.2 Instruments not constituting state aid 0061 1.1.3 Instruments issued through special purpose vehicles 0062 1.1.4 Instruments issued before 27 June 2019 that do not meet the eligibility criteria related to write-down and conversion powers pursuant to Article 59 BRRD or are subject to set-off or netting arrangements 0063 1.1.4.1* of which: Instruments without legally or contractually mandatory write-down or conversion upon exercise of Article 59 BRRD powers 0064 1.1.4.2* of which: Instruments governed by third-country law without effective and enforceable exercise of Article 59 BRRD powers 0065 1.1.4.3* of which: Instruments subject to set-off or netting arrangements 0070 1.2 MINORITY INTERESTS AND EQUIVALENTS link to {CA1;r0240} link to {CA1;r0680} link to {CA1;r0900} 0080 1.2.1 Capital instruments and items that do not qualify as minority interests 0090 1.2.2 Transitional recognition in consolidated own funds of minority interests 0091 1.2.3 Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital 0092 1.2.4 Transitional recognition in consolidated own funds of qualifying Tier 2 capital 0100 1.3 OTHER TRANSITIONAL ADJUSTMENTS link to {CA1;r0520} link to {CA1;r0730} link to {CA1;r0960} 0111 1.3.1.6 Unrealised gains and losses from certain debt exposures to central governments, regional governments, local authorities and PSEs 0112 1.3.1.6.1 of which: amount A 0140 1.3.2 Deductions 0170 1.3.2.3 Deferred tax assets that rely on future profitability and do not arise from temporary differences 0380 1.3.2.9 Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector entities where the institution has a significant investment 0385 1.3.2.9a Deferred tax assets that are dependent on future profitability and arise from temporary differences 0425 1.3.2.11 Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items 0430 1.3.3 Additional filters and deductions 0440 1.3.4 Adjustments due to IFRS 9 transitional arrangements 0441 1.3.4.1 Memorandum item: ECL impact of the static component 0442 1.3.4.2 Memorandum item: ECL impact of the dynamic component for the period 1.1.2018 – 31.12.2019 0443 1.3.4.3 Memorandum item: ECL impact of the dynamic component for the period starting on 1.1.2020







C 05.02 - GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID (CA5.2) Amount of instruments plus related share premium Base for calculating the limit Applicable percentage Limit (-) Amount that exceeds the limits for grandfathering Total grandfathered amount Code ID Item 0010 0020 0030 0040 0050 0060 0010 1. Instruments that qualified for point (a) of Article 57 of 2006/48/EC link to {CA5.1;r060;c010) 0020 2. Instruments that qualified for point (ca) of Article 57 and Article 154(8) and (9) of 2006/48/EC, subject to the limit of Article 489 CRR link to {CA5.1;r060;c020) 0030 2.1 Total instruments without a call or an incentive to redeem 0040 2.2. Grandfathered instruments with a call and incentive to redeem 0050 2.2.1 Instruments with a call exercisable after the reporting date, and which meet the conditions in Article 52 CRR after the date of effective maturity 0060 2.2.2 Instruments with a call exercisable after the reporting date, and which do not meet the conditions in Article 52 CRR after the date of effective maturity 0070 2.2.3 Instruments with a call exercisable prior to or on 20 July 2011, and which do not meet the conditions in Article 52 CRR after the date of effective maturity 0080 2.3 Excess on the limit of CET1 grandfathered instruments 0090 3 Items that qualified for points (e), (f), (g) or (h) of Article 57 of 2006/48/EC, subject to the limit of Article 490 CRR link to {CA5.1;r060;c030) 0100 3.1 Total items without an incentive to redeem 0110 3.2 Grandfathered items with an incentive to redeem 0120 3.2.1 Items with a call exercisable after the reporting date, and which meet the conditions in Article 63 CRR after the date of effective maturity 0130 3.2.2 Items with a call exercisable after the reporting date, and which do not meet the conditions in Article 63 CRR after the date of effective maturity 0140 3.2.3 Items with a call exercisable prior to or on 20 July 2011, and which do not meet the conditions in Article 63 CRR after the date of effective maturity 0150 3.3 Excess on the limit of AT1 grandfathered instruments







C 06.01 - GROUP SOLVENCY: INFORMATION ON AFFILIATES - TOTAL (GS TOTAL) INFORMATION ON THE CONTRIBUTION OF ENTITIES TO SOLVENCY OF THE GROUP CAPITAL BUFFERS TOTAL RISK EXPOSURE AMOUNT QUALIFYING OWN FUNDS INCLUDED IN CONSOLIDATED OWN FUNDS CONSOLIDATED OWN FUNDS COMBINED BUFFER REQUIREMENTS CREDIT; COUNTERPARTY CREDIT; DILUTION RISKS, FREE DELIVERIES AND SETTLEMENT/DELIVERY RISK POSITION, FX AND COMMODITIES RISKS OPERATIONAL RISK OTHER RISK EXPOSURE AMOUNTS QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 1 CAPITAL QUALIFYING OWN FUNDS INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 2 CAPITAL MEMORANDUM ITEM: GOODWILL (-) / (+) NEGATIVE GOODWILL OF WHICH: COMMON EQUITY TIER 1 OF WHICH: ADDITIONAL TIER 1 OF WHICH: CONRIBUTIONS TO CONSOLIDATED RESULT OF WHICH: (-) GOODWILL / (+) NEGATIVE GOODWILL CAPITAL CONSERVATION BUFFER INSTITUTION SPECIFIC COUNTER-CYCLICAL CAPITAL BUFFER CONSERVATION BUFFER DUE TO MACRO-PRUDENTIAL OR SYSTEMIC RISK IDENTIFIED AT THE LEVEL OF A MEMBER STATE SYSTEMIC RISK BUFFER GLOBAL SYSTEMICALLY IMPORTANT INSTITUTION BUFFER OTHER SYSTEMICALLY IMPORTANT INSTITUTION BUFFER MINORITY INTERESTS INCLUDED IN CONSOLIDATED COMMON EQUITY TIER 1 CAPITAL QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED ADDITIONAL TIER 1 CAPITAL 0250 0260 0270 0280 0290 0300 0310 0320 0330 0340 0350 0360 0370 0380 0390 0400 0410 0420 0430 0440 0450 0470 0480 0010 TOTAL







C 06.02 - GROUP SOLVENCY: INFORMATION ON AFFILIATES (GS) ENTITIES WITHIN SCOPE OF CONSOLIDATION INFORMATION ON ENTITIES SUBJECT TO OWN FUNDS REQUIREMENTS INFORMATION ON THE CONTRIBUTION OF ENTITIES TO SOLVENCY OF THE GROUP CAPITAL BUFFERS NAME CODE TYPE OF CODE NATIONAL CODE INSTITUTION OR EQUIVALENT (YES/NO) TYPE OF ENTITY SCOPE OF DATA: SOLO FULLY CONSOLIDATED (SF) OR SOLO PARTIALLY CONSOLIDATED (SP) COUNTRY CODE SHARE OF HOLDING (%) OWN FUNDS TOTAL RISK EXPOSURE AMOUNT QUALIFYING OWN FUNDS INCLUDED IN CONSOLIDATED OWN FUNDS CONSOLIDATED OWN FUNDS COMBINED BUFFER REQUIREMENT TOTAL RISK EXPOSURE AMOUNT CREDIT; COUNTERPARTY CREDIT; DILUTION RISKS, FREE DELIVERIES AND SETTLEMENT/DELIVERY RISK POSITION, FX AND COMMODITIES RISKS OPERATIONAL RISK OTHER RISK EXPOSURE AMOUNTS TOTAL TIER 1 CAPITAL TIER 2 CAPITAL CREDIT; COUNTERPARTY CREDIT; DILUTION RISKS, FREE DELIVERIES AND SETTLEMENT/DELIVERY RISK POSITION, FX AND COMMODITIES RISKS OPERATIONAL RISK OTHER RISK EXPOSURE AMOUNTS QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 1 CAPITAL QUALIFYING OWN FUNDS INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 2 CAPITAL MEMORANDUM ITEM: GOODWILL (-) / (+) NEGATIVE GOODWILL OF WHICH: COMMON EQUITY TIER 1 OF WHICH: ADDITIONAL TIER 1 OF WHICH: CONRIBUTIONS TO CONSOLIDATED RESULT OF WHICH: (-) GOODWILL / (+) NEGATIVE GOODWILL CAPITAL CONSERVATION BUFFER INSTITUTION SPECIFIC COUNTER-CYCLICAL CAPITAL BUFFER CONSERVATION BUFFER DUE TO MACRO-PRUDENTIAL OR SYSTEMIC RISK IDENTIFIED AT THE LEVEL OF A MEMBER STATE SYSTEMIC RISK BUFFER GLOBAL SYSTEMICALLY IMPORTANT INSTITUTION BUFFER OTHER SYSTEMICALLY IMPORTANT INSTITUTION BUFFER COMMON EQUITY TIER 1 CAPITAL ADDITIONAL TIER 1 CAPITAL MINORITY INTERESTS INCLUDED IN CONSOLIDATED COMMON EQUITY TIER 1 CAPITAL QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED ADDITIONAL TIER 1 CAPITAL OF WHICH: QUALIFYING OWN FUNDS RELATED OWN FUNDS INSTRUMENTS, RELATED RETAINED EARNINGS AND SHARE PREMIUM ACCOUNTS OF WHICH: QUALIFYING TIER 1 CAPITAL RELATED T1 INSTRUMENTS, RELATED RETAINED EARNINGS AND SHARE PREMIUM ACCOUNTS OF WHICH: MINORITY INTERESTS RELATED OWN FUNDS INSTRUMENTS, RELATED RETAINED EARNINGS, SHARE PREMIUM ACCOUNTS AND OTHER RESERVES OF WHICH: QUALIFYING ADDITIONAL TIER 1 CAPITAL OF WHICH: QUALIFYING TIER 2 CAPITAL 0011 0021 0026 0027 0030 0035 0040 0050 0060 0070 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0180 0190 0200 0210 0220 0230 0240 0250 0260 0270 0280 0290 0300 0310 0320 0330 0340 0350 0360 0370 0380 0390 0400 0410 0420 0430 0440 0450 0470 0480







C 07.00 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: STANDARDISED APPROACH TO CAPITAL REQUIREMENTS (CR SA) SA Exposure class ORIGINAL EXPOSURE PRE CONVERSION FACTORS (-) VALUE ADJUSTMENTS AND PROVISIONS ASSOCIATED WITH THE ORIGINAL EXPOSURE EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE NET EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE CONVERSION FACTORS CREDIT RISK MITIGATION TECHNIQUES AFFECTING THE EXPOSURE AMOUNT: FUNDED CREDIT PROTECTION. FINANCIAL COLLATERAL COMPREHENSIVE METHOD FULLY ADJUSTED EXPOSURE VALUE (E*) BREAKDOWN OF THE FULLY ADJUSTED EXPOSURE VALUE OF OFF-BALANCE SHEET ITEMS BY CONVERSION FACTORS EXPOSURE VALUE RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS (-) ADJUSTMENT TO THE RISK-WEIGHTED EXPOSURE AMOUNT DUE TO SME SUPPORTING FACTOR (-) ADJUSTMENT TO THE RISK-WEIGHTED EXPOSURE AMOUNT DUE TO THE INFRASTRUCTURE SUPPORTING FACTOR RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS UNFUNDED CREDIT PROTECTION: ADJUSTED VALUES (Ga) FUNDED CREDIT PROTECTION SUBSTITUTION OF THE EXPOSURE DUE TO CRM VOLATILITY ADJUSTMENT TO THE EXPOSURE (-) FINANCIAL COLLATERAL: ADJUSTED VALUE (Cvam) 0 % 20 % 50 % 100 % OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK OF WHICH: WITH A CREDIT ASSESSMENT BY A NOMINATED ECAI OF WHICH: WITH A CREDIT ASSESSMENT DERIVED FROM CENTRAL GOVERNMENT (-) GUARANTEES (-) CREDIT DERIVATIVES (-) FINANCIAL COLLATERAL: SIMPLE METHOD (-) OTHER FUNDED CREDIT PROTECTION (-) TOTAL OUTFLOWS TOTAL INFLOWS (+) (-) OF WHICH: VOLATILITY AND MATURITY ADJUSTMENTS OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK EXCLUDING EXPOSURES CLEARED THROUGH A CCP 0010 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0180 0190 0200 0210 0211 0215 0216 0217 0220 0230 0240 0010 TOTAL EXPOSURES Cell linked to CA 0015 of which: Defaulted exposures 0020 of which: SME 0030 of which: Exposures subject to SME-supporting factor 0035 of which: Exposures subject to the Infrastructure supporting factor 0040 of which: Secured by mortgages on immovable property - Residential property 0050 of which: Exposures under the permanent partial use of the standardised approach 0060 of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation BREAKDOWN OF TOTAL EXPOSURES BY EXPOSURE TYPES: 0070 On balance sheet exposures subject to credit risk 0080 Off balance sheet exposures subject to credit risk Exposures / Transactions subject to counterparty credit risk 0090 Securities Financing Transactions netting sets 0100 of which: centrally cleared through a QCCP 0110 Derivatives & Long Settlement Transactions netting sets 0120 of which: centrally cleared through a QCCP 0130 From Contractual Cross Product netting sets BREAKDOWN OF TOTAL EXPOSURES BY RISK WEIGHTS: 0140 0 % 0150 2 % 0160 4 % 0170 10 % 0180 20 % 0190 35 % 0200 50 % 0210 70 % 0220 75 % 0230 100 % 0240 150 % 0250 250 % 0260 370 % 0270 1 250 % 0280 Other risk weights BREAKDOWN OF TOTAL EXPOSURES BY APPROACH (CIU): 0281 Look-through approach 0282 Mandate-based approach 0283 Fall-back approach MEMORANDUM ITEMS 0290 Exposures secured by mortgages on commercial immovable property 0300 Exposures in default subject to a risk weight of 100 % 0310 Exposures secured by mortgages on residential property 0320 Exposures in default subject to a risk weight of 150 %







C 08.01 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (CR IRB 1) IRB Exposure class: Own estimates of LGD and/or conversion factors: INTERNAL RATING SCALE ORIGINAL EXPOSURE PRE CONVERSION FACTORS CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE CONVERSION FACTORS EXPOSURE VALUE CREDIT RISK MITIGATION TECHNIQUES TAKEN INTO ACCOUNT IN LGD ESTIMATES EXCLUDING DOUBLE DEFAULT TREATMENT SUBJECT TO DOUBLE DEFAULT TREATMENT EXPOSURE WEIGHTED AVERAGE LGD (%) EXPOSURE WEIGHTED AVERAGE LGD (%) FOR LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES EXPOSURE-WEIGHTED AVERAGE MATURITY VALUE (DAYS) RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS (-) ADJUSTMENT TO RISK-WEIGHTED EXPOSURE AMOUNT DUE TO SME SUPPORTING FACTOR (-) ADJUSTMENT TO RISK-WEIGHTED EXPOSURE AMOUNT DUE TO THE INFRASTRUCTURE SUPPORTING FACTOR RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS MEMORANDUM ITEMS: UNFUNDED CREDIT PROTECTION (-) OTHER FUNDED CREDIT PROTECTION SUBSTITUTION OF THE EXPOSURE DUE TO CRM OWN ESTIMATES OF LGD'S ARE USED: UNFUNDED CREDIT PROTECTION FUNDED CREDIT PROTECTION UNFUNDED CREDIT PROTECTION EXPECTED LOSS AMOUNT (-) VALUE ADJUSTMENTS AND PROVISIONS NUMBER OF OBLIGORS PRE-CREDIT DERIVATIVES RISK WEIGHTED EXPOSURE AMOUNT PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES (-) GUARANTEES (-) CREDIT DERIVATIVES (-) TOTAL OUTFLOWS TOTAL INFLOWS (+) OF WHICH: OFF BALANCE SHEET ITEMS OF WHICH: OFF BALANCE SHEET ITEMS OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES GUARANTEES CREDIT DERIVATIVES OWN ESTIMATES OF LGD'S ARE USED: OTHER FUNDED CREDIT PROTECTION ELIGIBLE FINANCIAL COLLATERAL OTHER ELIGIBLE COLLATERAL OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES CASH ON DEPOSIT LIFE INSURANCE POLICIES INSTRUMENTS HELD BY A THIRD PARTY REAL ESTATE OTHER PHYSICAL COLLATERAL RECEIVABLES 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0171 0172 0173 0180 0190 0200 0210 0220 0230 0240 0250 0255 0256 0257 0260 0270 0280 0290 0300 0310 0010 TOTAL EXPOSURES Cell linked to CA 0015 of which: Exposures subject to SME-supporting factor 0016 of which: Exposures subject to the Infrastructure supporting factor BREAKDOWN OF TOTAL EXPOSURES BY EXPOSURE TYPES: 0020 On balance sheet items subject to credit risk 0030 Off balance sheet items subject to credit risk Exposures / Transactions subject to counterparty credit risk 0040 Securities Financing Transactions netting sets 0050 Derivatives & Long Settlement Transactions netting sets 0060 From Contractual Cross Product netting sets 0070 EXPOSURES ASSIGNED TO OBLIGOR GRADES OR POOLS: TOTAL 0080 SPECIALIZED LENDING SLOTTING APPROACH: TOTAL 0160 ALTERNATIVE TREATMENT: SECURED BY REAL ESTATE 0170 EXPOSURES FROM FREE DELIVERIES APPLYING RISK WEIGHTS UNDER THE ALTERNATIVE TREATMENT OR 100% AND OTHER EXPOSURES SUBJECT TO RISK WEIGHTS 0180 DILUTION RISK: TOTAL PURCHASED RECEIVABLES







C 08.02 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BREAKDOWN BY OBLIGOR GRADES OR POOLS (CR IRB 2) IRB Exposure class: Own estimates of LGD and/or conversion factors: OBLIGOR GRADE (ROW IDENTIFIER) INTERNAL RATING SCALE ORIGINAL EXPOSURE PRE CONVERSION FACTORS CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE CONVERSION FACTORS EXPOSURE VALUE CREDIT RISK MITIGATION TECHNIQUES TAKEN INTO ACCOUNT IN LGD ESTIMATES EXCLUDING DOUBLE DEFAULT TREATMENT SUBJECT TO DOUBLE DEFAULT TREATMENT EXPOSURE WEIGHTED AVERAGE LGD (%) EXPOSURE WEIGHTED AVERAGE LGD (%) FOR LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES EXPOSURE-WEIGHTED AVERAGE MATURITY VALUE (DAYS) RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS (-) ADJUSTMENT TO RISK-WEIGHTED EXPOSURE AMOUNT DUE TO SME SUPPORTING FACTOR (-) ADJUSTMENT TO RISK-WEIGHTED EXPOSURE AMOUNT DUE TO THE INFRASTRUCTURE SUPPORTING FACTOR RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS MEMORANDUM ITEMS: UNFUNDED CREDIT PROTECTION (-) OTHER FUNDED CREDIT PROTECTION SUBSTITUTION OF THE EXPOSURE DUE TO CRM OWN ESTIMATES OF LGD'S ARE USED: UNFUNDED CREDIT PROTECTION FUNDED CREDIT PROTECTION UNFUNDED CREDIT PROTECTION EXPECTED LOSS AMOUNT (-) VALUE ADJUSTMENTS AND PROVISIONS NUMBER OF OBLIGORS PRE-CREDIT DERIVATIVES RISK WEIGHTED EXPOSURE AMOUNT PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES (-) GUARANTEES (-) CREDIT DERIVATIVES (-) TOTAL OUTFLOWS TOTAL INFLOWS (+) OF WHICH: OFF BALANCE SHEET ITEMS OF WHICH: OFF BALANCE SHEET ITEMS OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES GUARANTEES CREDIT DERIVATIVES OWN ESTIMATES OF LGD'S ARE USED: OTHER FUNDED CREDIT PROTECTION ELIGIBLE FINANCIAL COLLATERAL OTHER ELIGIBLE COLLATERAL OF WHICH: LARGE FINANCIAL SECTOR ENTITIES AND UNREGULATED FINANCIAL ENTITIES CASH ON DEPOSIT LIFE INSURANCE POLICIES INSTRUMENTS HELD BY A THIRD PARTY REAL ESTATE OTHER PHYSICAL COLLATERAL RECEIVABLES 0005 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0171 0172 0173 0180 0190 0200 0210 0220 0230 0240 0250 0255 0256 0257 0260 0270 0280 0290 0300 0310







C 08.03 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BREAKDOWN BY PD RANGES (CR IRB 3) IRB Exposure class: Own estimates of LGD and/or conversion factors: PD RANGE ON-BALANCE SHEET EXPOSURES OFF-BALANCE-SHEET EXPOSURES PRE-CONVERSION FACTORS EXPOSURE WEIGHTED AVERAGE CONVERSION FACTORS EXPOSURE VALUE POST CONVERSION FACTORS AND POST CRM EXPOSURE WEIGHTED AVERAGE PD (%) NUMBER OF OBLIGORS EXPOSURE WEIGHTED AVERAGE LGD (%) EXPOSURE WEIGHTED AVERAGE MATURITY (YEARS) RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS EXPECTED LOSS AMOUNT VALUE ADJUST-MENTS AND PROVISIONS 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0010 0.00 to <0.15 0020 0.00 to <0.10 0030 0.10 to <0.15 0040 0.15 to <0.25 0050 0.25 to <0.50 0060 0.50 to <0.75 0070 0.75 to <2.5 0080 0.75 to <1.75 0090 1.75 to <2.5 0100 2.5 to <10 0110 2.5 to <5 0120 5 to <10 0130 10 to <100 0140 10 to <20 0150 20 to <30 0160 30 to <100 0170 100 (Default)







C 08.04 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: RWEA FLOW STATEMENTS (CR IRB 4) RISK WEIGHTED EXPOSURE AMOUNT 0010 0010 RISK WEIGHTED EXPOSURE AMOUNT AT THE END OF THE PREVIOUS REPORTING PERIOD 0020 ASSET SIZE (+/-) 0030 ASSET QUALITY (+/-) 0040 MODEL UPDATES (+/-) 0050 METHODOLOGY AND POLICY (+/-) 0060 ACQUISITIONS AND DISPOSALS (+/-) 0070 FOREIGN EXCHANGE MOVEMENTS (+/-) 0080 OTHER (+/-) 0090 RISK WEIGHTED EXPOSURE AMOUNT AT THE END OF THE REPORTING PERIOD







C 08.05 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD (CR IRB 5) IRB Exposure class: Own estimates of LGD and/or conversion factors: PD RANGE ARITHMETIC AVERAGE PD (%) NUMBER OF OBLIGORS AT THE END OF THE PREVIOUS YEAR OBSERVED AVERAGE DEFAULT RATE (%) AVERAGE HISTORICAL ANNUAL DEFAULT RATE (%) OF WHICH: DEFAULTED DURING THE YEAR 0010 0020 0030 0040 0050 0010 0.00 to <0.15 0020 0.00 to <0.10 0030 0.10 to <0.15 0040 0.15 to <0.25 0050 0.25 to <0.50 0060 0.50 to <0.75 0070 0.75 to <2.5 0080 0.75 to <1.75 0090 1.75 to <2.5 0100 2.5 to <10 0110 2.5 to <5 0120 5 to <10 0130 10 to <100 0140 10 to <20 0150 20 to <30 0160 30 to <100 0170 100 (Default)







C 08.05.1 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD ACCORDING TO POINT (f) OF ARTICLE 180(1) (CR IRB 5) IRB Exposure class: Own estimates of LGD and/or conversion factors: PD RANGE EXTERNAL RATING EQUIVALENT ARITHMETIC AVERAGE PD (%) NUMBER OF OBLIGORS AT THE END OF THE PREVIOUS YEAR OBSERVED AVERAGE DEFAULT RATE (%) AVERAGE HISTORICAL ANNUAL DEFAULT RATE (%) OF WHICH: DEFAULTED DURING THE YEAR 0005 0006 0010 0020 0030 0040 0050







C 08.06 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: SPECIALISED LENDING SLOTTING APPROACH (CR IRB 6) Type of specialised lending: ORIGINAL EXPOSURE PRE CONVERSION FACTORS EXPOSURE AFTER CRM SUBSTITUTION EFFECTS PRE CONVERSION FACTORS EXPOSURE VALUE RISK WEIGHT RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS MEMORANDUM ITEMS: EXPECTED LOSS AMOUNT (-) VALUE ADJUSTMENTS AND PROVISIONS OF WHICH: OFF BALANCE SHEET ITEMS OF WHICH: OFF BALANCE SHEET ITEMS OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0010 CATEGORY 1 LESS THAN 2.5 YEARS 50 % 0020 EQUAL TO OR MORE THAN 2.5 YEARS 70 % 0030 CATEGORY 2 LESS THAN 2.5 YEARS 70 % 0040 EQUAL TO OR MORE THAN 2.5 YEARS 90 % 0050 CATEGORY 3 LESS THAN 2.5 YEARS 115 % 0060 EQUAL TO OR MORE THAN 2.5 YEARS 115 % 0070 CATEGORY 4 LESS THAN 2.5 YEARS 250 % 0080 EQUAL TO OR MORE THAN 2.5 YEARS 250 % 0090 CATEGORY 5 LESS THAN 2.5 YEARS — 0100 EQUAL TO OR MORE THAN 2.5 YEARS — 0110 TOTAL LESS THAN 2.5 YEARS 0120 EQUAL TO OR MORE THAN 2.5 YEARS







C 08.07 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQ