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Commission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2016/1066 (Text with EEA relevance.)

Type Implementing Regulation

Publication 2018-11-07

Last updated 2022-03-24

State Repealed

Department European Commission, FISMA

Source EUR-Lex

articles 11

Reform history JSON API

Rows	Instructions
0100	Liabilities excluded from bail-in Article 44(2) of Directive 2014/59/EU states that resolution authorities shall not exercise the write down or conversion powers in relation to liabilities excluded from bail-in, whether they are governed by the law of a Member State or of a third country.
0110	Covered deposits The amount of covered deposits as defined in Article 2(1), point (5), of Directive 2014/49/EU of the European Parliament and of the Council ⁷, with the exclusion of temporary high balances as defined in Article 6(2) of that Directive.
0120	Secured liabilities – collateralised part Article 44(2), point (b), of Directive 2014/59/EU Secured liabilities including repurchase agreements (repos), covered bonds and liabilities in the form of financial instruments which form an integral part of the cover pool and which according to national law are secured in a way similar to covered bonds. Neither the requirement to ensure that all secured assets relating to a covered bond cover pool remain unaffected, segregated and with enough funding, nor the exclusion provided for in Article 44(2), point (b), of Directive 2014/59/EU shall prevent resolution authorities, where appropriate, from exercising those powers in relation to any part of a secured liability or a liability for which collateral has been pledged that exceeds the value of the assets, pledge, lien or collateral against which it is secured. Such an uncovered amount of these secured liabilities shall not be reported in this row, but reported in row 0340, subject to additional breakdown. Central Bank liabilities which are covered by a collateral pool (for example main refinancing operations, long term refinancing operation, target longer-term refinancing operations, etc.) shall be regarded as secured liabilities. A specific type of liabilities are collateral positions received and recorded on the balance sheet. Where such collateral positions are legally bound with an asset position, these shall be treated as secured liabilities for the purpose of this report.
0130	Client liabilities, if protected in insolvency Article 44(2), point (c), of Directive 2014/59/EU Any liability that arises by virtue of the holding by the institution or entity, referred to in Article 1(1), point (b), (c) or (d), of Directive 2014/59/EU, of client assets or client money including client assets or client money held on behalf of UCITS as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council ⁸, or of AIFs as defined in Article 4(1), point (a), of Directive 2011/61/EU of the European Parliament and of the Council ⁹, provided that such a client is protected under the applicable insolvency law.
0140	Fiduciary liabilities, if protected in insolvency Article 44(2), point (d), of Directive 2014/59/EU Any liability that arises by virtue of a fiduciary relationship between the institution or entity referred to in Article 1(1), point (b), (c) or (d), of Directive 2014/59/EU (as fiduciary) and another person (as beneficiary), provided that such a beneficiary is protected under the applicable insolvency or civil law.
0150	Institution liabilities < 7 days Article 44(2), point (e), of Directive 2014/59/EU Liabilities to institutions, excluding entities that are part of the same accounting group, with an original maturity of less than seven days.
0161	System (operator) and CCP liabilities < 7 days Article 44(2), point (f), of Directive 2014/59/EU Liabilities with a remaining maturity of less than seven days, owed to systems or operators of systems designated in accordance with Directive 98/26/EC of the European Parliament and of the Council ¹⁰, or to their participants and arising from the participation in such a system, or to CCPs authorised in the Union pursuant to Article 14 of Regulation (EU) No 648/2012 of the European Parliament and of the Council ¹¹ and third-country CCPs recognised by ESMA pursuant to Article 25 of that Regulation.
0170	Employee liabilities Article 44(2), point (g)(i), of Directive 2014/59/EU Liabilities to an employee, in relation to accrued salary, pension benefits or other fixed remuneration, except for the variable component of remuneration that is not regulated by a collective bargaining agreement. This shall however not apply to the variable component of the remuneration of material risk takers as identified in Article 92(2) of Directive 2013/36/EU.
0180	Liabilities critical to operational daily functioning Article 44(2), point (g)(ii), of Directive 2014/59/EU Liabilities to a commercial or trade creditor arising from the provision to the institution or entity referred to in Article 1(1), point (b), (c) or (d), of Directive 2014/59/EU of goods or services that are critical to the daily functioning of its operations, including IT services, utilities and the rental, servicing and upkeep of premises.
0190	Tax and social security authorities liabilities, if preferred Article 44(2), point (g)(iii), of Directive 2014/59/EU Liabilities to tax and social security authorities provided that those liabilities are preferred under the applicable law.
0200	DGS liabilities Article 44(2), point (g)(iv), of Directive 2014/59/EU Liabilities to deposit guarantee schemes arising from contributions due in accordance with Directive 2014/49/EU.
0210	Liabilities towards other entities of the resolution group Article 44(2), point (h), of Directive 2014/59/EU Liabilities to institutions or entities referred to in Article 1(1), point (b), (c) or (d), of Directive 2014/59/EU that are part of the same resolution group without being themselves resolution entities, regardless of their maturities, except where those liabilities rank below ordinary unsecured liabilities under the relevant national law governing normal insolvency proceedings applicable on the date of transposition of Directive 2014/59/EU. Where the excluded liability is a derivatives liability, the net liability positions taking into account the prudential netting rules laid down in Article 429c of Regulation (EU) No 575/2013 shall be reported.
0300	Liabilities not excluded from bail-in
0310 – 0314	Deposits, not covered but preferential Article 108 of Directive 2014/59/EU Deposits as defined in Article 2(1), point (3), of Directive 2014/49/EU that do not qualify for exclusion from bail-in (Article 44(2), point (a), of Directive 2014/59/EU), yet for which a preferential treatment is provided for in accordance with Article 108 of Directive 2014/59/EU.
0320 – 0324	Deposits, not covered and not preferential Deposits as defined in Article 2(1), point (3), of Directive 2014/49/EU that do not qualify for exclusion from bail-in or preferential treatment under Article 44(2), point (a), or Article 108 of Directive 2014/59/EU.
0330	Balance sheet liabilities arising from derivatives Accounting value of liabilities arising from derivatives.
0331	Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offset By default, the sum of all net market values of derivative liabilities per contractual netting set. Only where the net market value of a netting set is a liability, the netting set shall be reported. Derivatives which are not subject to netting arrangements shall be treated as a single contract, i.e. as if it were a netting set with only one derivative.
0332	Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset The valuation in row 0331 is subject to an adjustment for collateral posted to secure this exposure, which results in the sum of these net market values after offsetting collateral at its market value.
0333	Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incorporating estimated close-out amounts In accordance with Commission Delegated Regulation 2016/1401 ¹², an additional close-out amount covering the amount of losses or costs incurred by derivative counterparties, or gains realised by them, in replacing or obtaining the economic equivalent on material terms of the contracts and the option rights of the parties in respect of the terminated contracts. The estimations required to determine a close-out amount in accordance with that Delegated Regulation can prove quite difficult on an individual basis. Therefore, proxy values, which may be based on available data, such as the prudential requirements for market risk, can be used instead. If it proves impossible to calculate the close-out amount for the derivative liabilities, the amount reported shall be equal to the amount reported in row 0332.
0334	Sum of net liability positions taking into account prudential netting rules The net liability positions for derivatives taking into account the prudential netting rules laid down in Article 429c of Regulation (EU) No 575/2013 (related to the calculation of the leverage ratio total exposure measure) shall be reported.
0340 – 0344	Uncollateralised secured liabilities The amount of secured liabilities or liabilities for which collateral has been pledged that exceeds the value of the assets, pledge, lien or collateral against which it is secured. This shall capture the ‘undercollateralised’ part of any collateralised liability, for example the undercollateralised part of covered bonds or repurchase operations.
0350 – 0354	Structured notes Structured notes are specified for this purpose as debt obligations that contain an embedded derivative component, with returns linked to an underlying security or index (public or bespoke, such as equities or bonds, fixed income rates or credit, FX, commodities, etc.). Structured notes do not include debt instruments that include call or put options only, i.e. the value of the instrument does not depend on any embedded derivative component.
0360 – 0364	Senior unsecured liabilities This includes all senior unsecured instruments that are not included in the structured notes category.
0365 – 0369	Senior non-preferred liabilities Amount of any of the following liabilities: — unsecured claims resulting from debt instruments that meet the conditions laid down in Article 108(2), points (a), (b) and (c), and in Article 108(3)of Directive 2014/59/EU; — unsecured claims resulting from debt instruments referred to in Article 108(5), first subparagraph, point (b), of Directive 2014/59/EU; — debt instruments with the lowest priority ranking among the ordinary unsecured claims resulting from debt instruments referred to in Article 108(7) of Directive 2014/59/EU, for which a Member State has provided, in accordance with that paragraph, that they have the same ranking as that of claims that meet the conditions laid down in Article 108(2), points (a), (b) and (c), and in Article 108(3) of Directive 2014/59/EU.
0370 – 0374	Subordinated liabilities Liabilities which will only be repaid under national insolvency law after all classes of ordinary creditors and senior non-preferred creditors have been repaid in full. This includes both contractually and statutorily subordinated liabilities. In the case of holding companies, unsubordinated debt securities may also be reported in this category (i.e. structural subordination). Only subordinated instruments that are not recognized as own funds shall be included in this category. This row shall also include the part of subordinated liabilities that qualifies in principle as own funds, but is not included in own funds due to phase-out provisions such as Article 64 of Regulation (EU) No 575/2013 (remaining maturity) or Part Ten of Regulation (EU) No 575/2013 (grandfathering impact).
0380 – 0382	Other MREL eligible liabilities Any instrument that is eligible for the purposes of meeting the requirement set out in Article 45 of Directive 2014/59/EU but is not captured in rows 0320 and 0340 to 0370.
0390	Non-financial liabilities This row captures non-financial liabilities that do not relate to debt instruments of which the holders can be bailed in due to practical reasons, such as provisions related to litigations to which the entity is subject.
0400	Residual liabilities Any liability not reported in rows 0100 to 0390.
0500	Own funds Article 4(1), point (118), and Article 72 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;010;010}
0510	Common Equity Tier 1 Capital Article 50 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;020;010}
0511	Of which: capital instruments/share capital Legal instruments that constitute (part of) CET1 capital in the form of capital instruments/share capital
0512	Of which: instruments ranking pari passu with ordinary shares Legal instruments that constitute (part of) CET1 own funds in the form of instruments other than capital instruments/share capital, but ranking pari passu with this category
0520	Additional Tier 1 capital Article 61 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;530;010}
0521	Of which: (part of) subordinated liabilities recognised as own funds Legal instruments that constitute (part of) Additional Tier 1.
0530	Tier 2 Capital Article 71 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;750;010}
0531	Of which: (part of) subordinated liabilities recognised as own funds This breakdown identifies the legal instruments that constitute (part of) Tier 2 own funds.
0600	Total liabilities and own funds including derivative liabilities Sum of all the liabilities reported in this template and the amount of regulatory own funds. To this end, all the amounts from the above lines shall be added. With respect to derivatives, the value to be used shall be row 0334 ‘Sum of net liability positions taking into account prudential netting rules’.

(¹)

Directive 2014/49/EU of the European Parliament and of the Council of 16 April 2014 on deposit guarantee schemes (OJ L 173, 12.6.2014, p. 149).

(²)

Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32).

(³)

Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 (OJ L 174, 1.7.2011, p. 1).

(⁴)

Directive 98/26/EC of the European Parliament and of the Council of 19 May 1998 on settlement finality in payment and securities settlement systems (OJ L 166, 11.6.1998, p. 45).

(⁵)

Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (OJ L 201, 27.7.2012, p. 1).

(⁶)

Commission Delegated Regulation (EU) 2016/1401 of 23 May 2016 supplementing Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms with regard to regulatory technical standards for methodologies and principles on the valuation of liabilities arising from derivatives (OJ L 228, 23.8.2016, p. 7).

II.3 Z 03.00 – Own funds requirements (OWN)

II.3.1 General remarks

15.This template gathers information on the own funds requirements for an entity or a group.

16.All information reported shall reflect the own funds requirements applicable at the reporting reference date.

17.The information on Pillar 2 requirements reported in this template shall be based on the latest available official SREP letter communicated by the competent authority.

18.Where the entity the report refers to is not subject to capital requirements on an individual basis, it shall only report row 0110.

II.3.2 Instructions concerning specific positions

Rows	Instructions
0100	Total Risk Exposure Amount Article 92(3) of Regulation (EU) No 575/2013 See Z 01.00, column 0100 Total risk exposure amount as defined for COREP (OF): {C 02.00;010;010}
0110	Contribution to total consolidated risk exposure amount See Z 01.00, column 0140 This item shall only be reported for entities that are not subject to capital requirements on an individual basis.
0120	Total exposure measure Article 429(4) of Regulation (EU) No 575/2013.
0210 – 0250	Initial capital and Leverage Ratio requirements
0210	Initial capital Articles 12 and 28 to 31 of Directive 2013/36/EU and Article 93 of Regulation (EU) No 575/2013 The amount of initial capital required as a precondition for the authorization to commence the activity of an institution.
0220	Leverage Ratio Requirement Leverage ratio requirement in accordance with Article 92(1), point (d), of Regulation (EU) No 575/2013 as applicable to the entity or group, expressed as a percentage of the total exposure measure. Reporting entities that exclude exposures to the institution’s central bank as referred to in Article 429a(1), point (n), of Regulation (EU) No 575/2013 shall report the adjusted leverage ratio requirement in accordance with Article 429a(7) of that Regulation. If no formal requirement is in place, entities shall leave this cell empty.
0300	Total SREP capital requirement (TSCR) ratio COREP (OF): {C 03.00;0130;0010} The sum of (i) and (ii) as follows: (i) the total capital ratio (8 %) as specified in Article 92(1), point (c), of Regulation (EU) No 575/2013; (ii) the additional own funds requirements (Pillar 2 Requirements – P2R) ratio determined in accordance with Article 104a of Directive 2013/36/EU and the EBA Guidelines on common procedures and methodologies for the supervisory review and evaluation process and supervisory stress testing – consolidated version (EBA/GL/2014/13). This item shall reflect the total SREP capital requirement (TSCR) ratio as communicated to the institution by the competent authority. The TSCR is defined in Section 1.2 of the EBA SREP GL. If no additional own funds requirements were communicated by the competent authority, then only point (i) shall be reported.
0310	TSCR: to be made up of CET1 capital COREP (OF): {C 03.00;0140;0010} The sum of (i) and (ii) as follows: (i) the CET1 capital ratio (4,5 %) as laid down in Article 92(1), point (a), of Regulation (EU) No 575/2013; (ii) the part of the P2R ratio, referred to in point (ii) of row 0300, which is required by the competent authority to be held in the form of CET1 capital. If no additional own funds requirements, to be held in the form of CET1 capital, were communicated by the competent authority, then only point (i) shall be reported.
0320	(iii) TSCR: to be made up of Tier 1 capital COREP (OF): {C 03.00;0150;0010} The sum of (i) and (ii) as follows: (i) the Tier 1 capital ratio (6 %) as laid down in Article 92(1), point (b), of Regulation (EU) No 575/2013; (ii) the part of P2R ratio, referred to in point (ii) of row 0300, which is required by the competent authority to be held in the form of Tier 1 capital. If no additional own funds requirements, to be held in the form of Tier 1 capital, were communicated by the competent authority, then only point (i) shall be reported.
0400	Combined Buffer Requirements Article 128, point (6), of Directive 2013/36/EU COREP (OF): {C 04.00;0740;0010}
0410	Capital Conservation Buffer Article 128, point (1), and Article 129 of Directive 2013/36/EU COREP (OF): {C 04.00;750;010}). In accordance with Article 129(1) of that Directive, the capital conservation buffer is an additional amount of Common Equity Tier 1 capital. Due to the fact that the capital conservation buffer rate of 2,5 % is stable, an amount shall be reported in this cell.
0420	Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State Article 458(2), point (d)(iv), of Regulation (EU) No 575/2013 COREP (OF): {C 04.00;760;010}). In this cell the amount of the conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State, which can be requested according to Article 458 of Regulation (EU) No 575/2013 in addition to the capital conservation buffer shall be reported. The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
0430	Institution-Specific Countercyclical Capital Buffer Article 128, point (2), and Articles 130 and 135 to 140 of Directive 2013/36/EU (see COREP (OF): {C 04.00;770;010}). The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
0440	Systemic Risk Buffer Article 128, point (5), and Articles 133 and 134 of Directive 2013/36/EU (see COREP (OF): {C 04.00;780;010}). The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
0450	Global Systemically Important Institution Buffer Article 128, point (3), and Article 131 of Directive 2013/36/EU COREP (OF): {C 04.00;800;010} The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
0460	Other Systemically Important Institution Buffer Article 128, point (4), and Article 131 of Directive 2013/36/EU COREP (OF): {C 04.00;810;010} The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
0500	Overall capital requirement (OCR) ratio COREP (OF): {C 03.00;160;010} The sum of (i) and (ii) as follows: (i) the TSCR ratio referred to in row 0300; (ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128, point (6), of Directive 2013/36/EU. This item shall reflect the Overall capital requirement (OCR) ratio as defined in Section 1.2 of the EBA SREP Guidelines. If no buffer requirement is applicable, only point (i) shall be reported.
0510	OCR: to be made up of CET1 capital COREP (OF): {C 03.00;170;010} The sum of (i) and (ii) as follows: (i) the TSCR ratio to be made up of CET1 capital referred to in row 0310; (ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128, point (6), of Directive 2013/36/EU. If no buffer requirement is applicable, only point (i) shall be reported.
0520	OCR: to be made up of Tier 1 capital COREP (OF): {C 03.00;180;010} The sum of (i) and (ii) as follows: (i) the TSCR ratio to be made up of Tier 1 capital referred to in row 0320; (ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128, point (6), of Directive 2013/36/EU. If no buffer requirement is applicable, only point (i) shall be reported.
0600	OCR and Pillar 2 Guidance (P2G) COREP (OF): {C 03.00;190;010} The sum of (i) and (ii) as follows: (i) the OCR ratio referred to in row 0500; (ii) where applicable, the Pillar 2 Guidance (P2G) as defined in the EBA SREP GL. P2G shall be included only if communicated to the institution by the competent authority. If no P2G is communicated by the competent authority, then only point (i) shall be reported.
0610	OCR: to be made up of CET1 capital COREP (OF): {C 03.00;200;010} The sum of (i) and (ii) as follows: (i) the OCR ratio to be made up of CET1 capital referred to in row 0510; (ii) where applicable, the part of P2G, referred to in point (ii) in row 0600, which is required by the competent authority to be held in the form of CET1 capital. P2G shall be included only if communicated to the institution by the competent authority. If no P2G is communicated by the competent authority, then only point (i) shall be reported.
0620	OCR and P2G: to be made up of Tier 1 capital COREP (OF): {C 03.00;210;010} The sum of (i) and (ii) as follows: (i) the OCR ratio to be made up of Tier 1 capital referred to in row 0520; (ii) where applicable, the part of P2G, referred to in point (ii) in row 600, which is required by the competent authority to be held in the form of Tier 1 capital. P2G shall be included only if communicated to the institution by the competent authority. If no P2G is communicated by the competent authority, then only point (i) shall be reported.

II.4 Z 04.00 – Intragroup financial interconnections (IFC)

II.4.1 General remarks

19.This template requires information on intragroup liabilities not excluded from bail-in, capital instruments and guarantees.

20.All financial interconnections between relevant legal entities that are included in the consolidated financial statements shall be reported. Reported amounts shall be aggregated where they pertain to the same counterparties (both issuer or guaranteed entity, and creditor, holder or guarantee provider) and the same type of liabilities, capital instruments or guarantees.

21.The combination of values reported in columns 0020, 0040 and 0050 of this template forms a primary key which has to be unique for each row of the template.

II.4.2 Instructions concerning specific positions

Columns	Instructions
0010-0020	Issuer or guaranteed entity Legal entity that issues the liabilities or capital instrument, or is the guaranteed entity.
0010	Entity name Must be different from the entity name listed in column 0030.
0020	Code The code of the issuer or guarantee recipient. For institutions the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code or, if not available, a code under a uniform codification applicable in the Union or, if not available, a national code. The code shall be unique and used consistently across the templates. The code must be different from the code listed in column 0040.
0030-0040	Creditor, holder or guarantee provider Legal entity that is the creditor to the liability, holds the capital instrument or provides the guarantee.
0030	Entity name Must be different from the entity name listed in column 0010.
0040	Code The code of the creditor, holder or guarantee provider. For institutions the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code or, if not available, a code under a uniform codification applicable in the Union or, if not available, a national code. The code shall be unique and used consistently across the templates. Must be different from the code listed in column 0020.
0050- 0080	Financial interconnection This field describes the financial interconnection between the relevant legal entities.
0050	Type To be chosen from the following list: Intragroup Liabilities L.1. Deposits, not covered but preferential Same definition as in Z 02.00 (LIAB), row 0310 L.2. Deposits, not covered and not preferential Same definition as in Z 02.00 (LIAB), row 0320 L.3. Liabilities arising from derivatives (Close-Out Amounts) Same definition as in Z 02.00 (LIAB), row 0330 L.4. Uncollateralised secured liabilities Same definition as in Z 02.00 (LIAB), row 0340 L.5. Structured notes Same definition as in Z 02.00 (LIAB), row 0350 L.6. Senior unsecured liabilities Same definition as in Z 02.00 (LIAB), row 0360 L.7. Senior non-preferred liabilities Same definition as in Z 02.00 (LIAB), row 0365 L.8. Subordinated liabilities Same definition as in Z 02.00 (LIAB), row 0370 L.9. Other MREL eligible liabilities Same definition as in Z 02.00 (LIAB), row 0380 L.10. Non-financial liabilities Same definition as in Z 02.00 (LIAB), row 0390 L.11. Residual liabilities Same definition as in Z 02.00 (LIAB), row 0400. Any liability not captured by any of the preceding items. L.12. Tier 2 Capital Same definition as in Z 02.00 (LIAB), row 0530 L.13. Additional Tier 1 Capital Same definition as in Z 02.00 (LIAB), row 0520 L.14. Common Equity Tier 1 Capital Same definition as in Z 02.00 (LIAB), row 0510 Intragroup Guarantees G.1. Issuance Guarantees on specific instruments/liabilities that have been issued G.2. Counterparty Guarantees granted to a specific counterparty of the institution G.3. Unlimited General guarantees not limited to a fixed amount G.4. Other Any type of guarantee not covered by the previous types.
0060	Outstanding amount For liabilities (column 0050, types L.1, L.2 and L.4 – L.14), the outstanding amount of the intragroup liabilities; for liabilities arising from derivatives (type L.3), the close-out amounts as defined for the purposes of template Z 02.00 (LIAB), row 0333. For guarantees (column 0050, values G.1 – G.4), the maximum potential amount of future payments under the guarantee
0070	Of which issued under third country law The share, in monetary amount, of the outstanding amount that is governed by the law of a third country.
0080	Of which: MREL eligible The amount of own funds and liabilities eligible to meet the requirement set out in Article 45 of Directive 2014/59/EU.

II.5 Z 05.01 and Z 05.02 – Major Counterparties (MCP)

II.5.1 General remarks

22.These templates collect information on liabilities towards major counterparties (Z 05.01) and off-balance sheet items received from major counterparties (Z 05.02). Reported amounts shall be aggregated where they belong to the same counterparty and the same type of liabilities or off-balance sheet items.

23.Liabilities and off-balance sheet items for which the counterparty cannot be identified shall not be reported in these templates. Liabilities and off balance sheet items for which the counterparty is an entity included in the consolidated financial statements shall not be reported.

II.5.2 Z 05.01 – Major liabilities counterparties – Instructions concerning specific positions

24.The combination of values reported in columns 0020 and 0060 of this template forms a primary key which has to be unique for each row of the template.

Columns	Instructions
0010-0050	Counterparty Information on the major counterparties in relation to which the liabilities arise. Major counterparties shall be identified by summing up the outstanding amounts of all liabilities of the entity or group for which the template is reported, towards each counterparty or group of connected clients, excluding liabilities towards entities included in the consolidated financial statements. The counterparties and groups of connected counterparties are then ranked by aggregate outstanding amount in order to identify the top 10 major counterparties, on which information shall be provided in this template. The definition of ‘group of connected counterparties’ shall follow the definition of ‘group of connected clients’ laid down in Article 4(1), point (39), of Regulation (EU) No 575/2013. For the purpose of this template, a counterparty shall not be an entity included in the consolidated financial statements.
0010	Entity name Name of the major counterparty or, where applicable, name of a group of connected clients. The name of a group of connected clients shall be the name of the parent company or, when the group of connected clients does not have a parent, the group’s commercial name.
0020	Code The code of the major counterparty or group of connected clients. For institutions the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code or, if not available, a code under a uniform codification applicable in the Union or, if not available, a national code. The code shall be unique and used consistently across the templates.
0030	Group or individual The institution shall report ‘1’ for individual major counterparties and ‘2’ for groups of connected clients.
0040	Country The ISO 3166-1-alpha-2 code of the country of incorporation of the counterparty. This includes pseudo-ISO codes for international organisations, available in the last edition of the Eurostat’s ‘Balance of Payments Vademecum’. The country is determined by reference to the counterparty’s registered office. For groups of connected clients, the country of incorporation of the parent company.
0050	Sector One sector shall be allocated to every counterparty on the basis of the following FINREP economic sector classes (FINREP, Annex V, Part 1, chapter 6): — Central Banks — General Governments — Credit institutions — Other financial corporations — Non-financial corporations — Households — For groups of connected clients, no sector shall be reported.
0060	Type The liability type shall be one of the liability types listed in template Z 02.00 – Liability Structure (LIAB), namely: L.0 Liabilities excluded from bail-in; L.1 Deposits, not covered but preferential; L.2. Deposits, not covered and not preferential; L.3 Liabilities arising from derivatives L.4 Uncollateralised secured liabilities L.5 Structured notes L.6 Senior unsecured liabilities L.7 Senior non-preferred liabilities L.8 Subordinated liabilities (not recognised as own funds) L.9 Other MREL eligible liabilities L.10 Non-financial liabilities L.11 Residual liabilities If the liabilities towards a major counterparty consist of more than one of those types, each liability type shall be reported in a separate row.
0070	Amount The amount shall be equivalent to the definition of an ‘outstanding amount’ as provided for in template Z 02.00 – Liability Structure. In case of liabilities arising from derivatives (type L.3), the close-out amounts as defined for the purposes of row 0333 template Z 02.00 shall be reported.

II.5.3 Z 05.02 – Major off-balance sheet counterparties: Instructions concerning specific positions

25.The combination of values reported in columns 0020 and 0060 of this template forms a primary key which has to be unique for each row of the template.

Columns	Instructions
0010-0050	Counterparty Information on the major off-balance sheet counterparties. Major off-balance sheet counterparties shall be identified by summing up the total nominal amount of commitments and financial guarantees received (as defined for the purposes of FINREP, template F 09) by the entity or group entities for which the template is reported from counterparties or group of connected clients. Major off-balance sheet counterparties shall exclude entities included in the consolidated financial statements of the group. The counterparties and groups of connected clients are then ranked by aggregate amount in order to identify the top 10 major off-balance sheet counterparties, on which information shall be provided in this template. For the purpose of this template, only counterparties that are not included in the consolidated financial statements shall be reported.
0010	Entity name See instructions on column 0010 of Z 05.01
0020	Code See instructions on column 0020 of Z 05.01
0030	Group or individual See instructions on column 0030 of Z 05.01
0040	Country See instructions on column 0040 of Z 05.01
0050	Sector See instructions on column 0050 of Z 05.01
0060	Type The type of off-balance sheet item shall be one of the following as defined in FINREP, template F 09.02: OBS.1 Loan commitments received OBS.2 Financial guarantees received OBS.3 Other commitments received If the off-balance sheet items received from a major counterparty consist of more than one of those types, each type of off-balance sheet item shall be reported in a separate row.
0070	Amount

II.6 Z 06.00 – Deposit insurance (DIS)

II.6.1 General remarks

26.This template provides an overview of deposit insurance within a group. A deposit guarantee scheme (DGS) shall be reported in this template, if a relevant legal entity of the group is a member of it.

27.Every credit institution belonging to the group shall be reported in a separate row.

II.6.2 Instructions concerning specific positions

Columns	Instructions
0010-0020	Entity
0010	Entity Name The name of the entity as reported in Z 01.00 – Organisational structure (ORG).
0020	Code Code of the entity, as reported in Z 01.00 – Organisational structure (ORG). This is a row identifier and has to be unique for each row in the template.
0030	DGS Article 4(3) of Directive 2014/49/EU The name of the officially recognised DGS of which the entity is a member under Directive 2014/49/EU. This shall be the DGS in the Member State of incorporation of the entity, at the exclusion of other DGSs which, in other Member States, might provide additional protection (‘top up’) to customers of the entity at a branch in that Member State. Where an institution is a member of an IPS which is also officially recognised as a DGS pursuant to Article 4(2) of Directive 2014/49/EU, the name of the DGS shall be identical as the name of the IPS in row 050. For each country of incorporation of the entity, the DGS shall be chosen among the following: *For Austria* — Einlagensicherung AUSTRIA Ges.m.b.H. — ‘Sparkassen-Haftungs GmbH’ *Belgium* — ‘Garantiefonds voor financiële diensten/Fonds de garantie pour les services financiers’ *Bulgaria* — ‘Фондът за гарантиране на влоговете в банките’ *Croatia* — ‘Državna agencija za osiguranje štednih uloga i sanaciju banaka’ *Cyprus* — ‘Σύστημα Εγγύησης των Καταθέσεων και Εξυγίανσης Πιστωτικών και Άλλων Ιδρυμάτων’ *Czech* — ‘Garanční systém finančního trhu’ *Denmark* — ‘Garantiformuen’ *Estonia* — ‘Tagatisfond’ *Finland* — ‘Talletussuojarahasto’ *France* — ‘Fonds de Garantie des Dépôts et de Résolution’ *Germany* — ‘Entschädigungseinrichtung deutscher Banken GmbH’ — ‘Entschädigungseinrichtung des Bundesverbandes Öffentlicher Banken Deutschlands GmbH’ — ‘Sicherungseinrichtung des Deutschen Sparkassen- und Giroverbandes (DSGV-Haftungsverbund)’ — ‘BVR Institutssicherung GmbH’ *Gibraltar* — ‘Gibraltar Deposit Guarantee Scheme’ *Greece* — ‘Ταμείο Εγγύησης Καταθέσεων και Επενδύσεων’ *Hungary* — ‘Országos Betétbiztosítási Alap’ *Iceland* — ‘Tryggingarsjóður innstæðueigenda og fjárfesta’ *Ireland* — ‘Irish Deposit Protection Scheme’ *Italy* — ‘Fondo Interbancario di Tutela dei Depositi’ — ‘Fondo di Garanzia dei Depositanti del Credito Cooperativo’ *Latvia* — ‘Latvijas Noguldījumu garantiju fonds’ *Liechtenstein* — ‘Einlagensicherungs- und Anlegerentschädigungs-Stiftung SV’ *Lithuania* — ‘Indėlių ir investicijų draudimas’ *Luxembourg* — ‘Fond de garantie des Dépôts Luxembourg’ *Malta* — ‘Depositor Compensation Scheme’ *Netherlands* — ‘De Nederlandsche Bank, Depositogarantiestelsel’ *Norway* — ‘Bankenes sikringsfond’ *Poland* — ‘Bankowy Fundusz Gwarancyjny’ *Portugal* — ‘Fundo de Garantia de Depósitos’ *Romania* — ‘Fondul de Garantare a Depozitelor Bancare’ *Slovakia* — ‘Fond ochrany vkladov’ *Slovenia* — ‘Banka Slovenije’ *Spain* — ‘Fondo de Garantía de Depósitos de Entidades de Crédito’ *Sweden* — ‘Riksgälden’ If the officially recognised DGS of which the entity is member is not listed above, ‘other’ shall be reported.
0040	Amount of covered deposits Article 2(1), point (5), and Article 6(2) of Directive 2014/49/EU The amount of covered deposits as defined in Article 2(1), point (5), in conjunction with Article 6 of Directive 2014/49/EU, as covered by the DGS in row 00030, with the exclusion of temporary high balances as defined in Article 6(2) of Directive 2014/49/EU.
0050	Institutional Protection Scheme Article 113(7) of Regulation (EU) No 575/2013 Name of the institutional protection scheme (IPS), as referred to in Article 113(7) of Regulation (EU) No 575/2013, of which the entity is a member. Do not report anything if the entity is not a member of an IPS. If the entity is member of an IPS which is also officially recognised as a DGS pursuant to Article 4(2) of Directive 2014/49/EU, the name of the IPS shall be identical to the name of the DGS in row 030.
0060	Additional protection under contractual scheme Article 1(3), point (a), of Directive 2014/49/EU Amount of deposits covered by a contractual scheme at the entity.

II.7 Critical functions and core business lines

II.7.1 General remarks

28.The four templates of this section provide key data and qualitative assessments of the impact, substitutability and criticality of economic functions the group is providing, supplemented by a mapping of those critical functions to core business lines and legal entities.

29.More specifically, the templates are dedicated to the following topics:

30.Template Z 07.01 – Criticality assessment of economic functions (FUNC 1) identifies, based on quantitative and qualitative indicators, the non-critical and critical functions performed by the group for each Member State in which the group is active;

31.Template Z 07.02 – Mapping of critical functions by legal entity (FUNC 2) maps the identified critical functions to legal entities and assesses whether each legal entity is considered material to the performance of the critical function or not;

32.Template Z 07.03 – Mapping of core business lines by legal entity (FUNC 3) provides a full list of core business lines and maps them to legal entities;

33.Template Z 07.04 – Mapping of critical functions by core business lines (FUNC 4) maps the identified critical functions to business lines.

34.Pursuant to Article 2(1), point (35), of Directive 2014/59/EU, ‘critical functions’ means activities, services or operations the discontinuance of which is likely in one or more Member States, to lead to the disruption of services that are essential to the real economy or to disrupt financial stability due to the size, market share, external and internal interconnectedness, complexity or cross-border activities of an institution or group, with particular regard to the substitutability of those activities, services or operations.

35.Pursuant to Article 6(1) of Commission Delegated Regulation (EU) 2016/778 (²⁴), a function shall be considered critical, when it meets both of the following:

a) the function is provided by an institution to third parties not affiliated to the institution or group; and

b) the sudden disruption of that function would likely have a material negative impact on the third parties, give rise to contagion or undermine the general confidence of market participants due to the systemic relevance of the function for the third parties and the systemic relevance of the institution or group in providing the function.

36.Pursuant to Article 2(1), point (36), of Directive 2014/59/EU, ‘core business lines’ means business lines and associated services which represent material sources of revenue, profit or franchise value for an institution or for a group of which an institution forms part.

37.For the purposes of this template, economic functions shall refer to the functions listed in the table below.

38.For each category of economic functions, an economic function ‘other’ may be chosen if the function is not captured by the other predefined functions.

39.Counterparties referred to in rows 0010 to 0070 and in rows 0080 to 0150 are defined identically to counterparty sectors as provided for in FINREP, Annex V, Part 1, chapter 6. ‘SMEs’ means SMEs as defined in FINREP, Annex V, Part 1, paragraph 5, point (i).

ID	Economic function
Deposits Deposit taking shall refer to the acceptance of deposits from non-financial intermediaries. It does not include borrowing from other financial intermediaries, which is dealt with separately under ‘wholesale funding’. Deposits include: i) current accounts/overnight deposits, ii) deposits with agreed maturity, and iii) deposits redeemable at notice, and exclude repurchase agreements. References: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013), p. 14; Annex II, Part 2, items 9.1, 9.2 and 9.3, of Regulation (EU) No 1071/2013.	Deposits Deposit taking shall refer to the acceptance of deposits from non-financial intermediaries. It does not include borrowing from other financial intermediaries, which is dealt with separately under ‘wholesale funding’. Deposits include: i) current accounts/overnight deposits, ii) deposits with agreed maturity, and iii) deposits redeemable at notice, and exclude repurchase agreements. References: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013), p. 14; Annex II, Part 2, items 9.1, 9.2 and 9.3, of Regulation (EU) No 1071/2013.
1.1	Households
1.2	Non-financial corporations (SMEs)
1.3	Non-financial corporations (non-SMEs)
1.4	General governments
1.5, 1.6, 1.7	Other sectors/counterparties (1), (2) and (3)
Lending Lending shall refer to the provision of funds to non-financial counterparties, such as corporate or retail clients. Lending to financial counterparties is a distinct activity and is assessed under ‘wholesale funding’. Loans include debt instruments held by the institutions but exclude debt instruments that are securities, irrespective of their accounting classification. References: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013), p. 17; Annex II, Part 2, item 2, of Regulation (EU) No 1071/2013.	Lending Lending shall refer to the provision of funds to non-financial counterparties, such as corporate or retail clients. Lending to financial counterparties is a distinct activity and is assessed under ‘wholesale funding’. Loans include debt instruments held by the institutions but exclude debt instruments that are securities, irrespective of their accounting classification. References: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013), p. 17; Annex II, Part 2, item 2, of Regulation (EU) No 1071/2013.
2.1	Households – Lending for house purchase Lending for house purchase means loans extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments.
2.2	Households – other lending
2.3	Non-financial corporations – SMEs
2.4	Non-financial corporations – non-SMEs
2.5	General Governments
2.6, 2.7, 2.8	Other sectors/counterparties (1), (2) and (3)
Payments, Cash, Settlement, Clearing, Custody services Reference: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013), p. 20. The economic functions included under this caption shall consist of the provision of payments, cash, settlement, clearing and custody services by a credit institution, as an intermediary between own clients or as an intermediary between a client and one or several relevant Financial Market Infrastructures (FMIs), or the provision of (indirect) access to FMIs to other banks. In accordance with the FSB Guidance on Identification of Critical Functions and Critical Shared Services, the payments, clearing and settlement function is limited to services provided by banks to their clients. This category does not cover services provided by (pure) FMI providers. For the purpose of this template, FMIs include payment systems, securities settlement systems, central securities depositories and central counterparties (and do not include trade repositories). ‘Payment service’, ‘payment transaction’ and ‘payment system’ have the same meaning as defined in Article 4(3), (5) and (7), respectively, of Directive (EU) 2015/2366 of the European Parliament and of the Council ¹³.	Payments, Cash, Settlement, Clearing, Custody services Reference: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013), p. 20. The economic functions included under this caption shall consist of the provision of payments, cash, settlement, clearing and custody services by a credit institution, as an intermediary between own clients or as an intermediary between a client and one or several relevant Financial Market Infrastructures (FMIs), or the provision of (indirect) access to FMIs to other banks. In accordance with the FSB Guidance on Identification of Critical Functions and Critical Shared Services, the payments, clearing and settlement function is limited to services provided by banks to their clients. This category does not cover services provided by (pure) FMI providers. For the purpose of this template, FMIs include payment systems, securities settlement systems, central securities depositories and central counterparties (and do not include trade repositories). ‘Payment service’, ‘payment transaction’ and ‘payment system’ have the same meaning as defined in Article 4(3), (5) and (7), respectively, of Directive (EU) 2015/2366 of the European Parliament and of the Council ¹³.
3.1	Payment services to MFIs This row shall include payment services offered to Monetary Financial Institutions (MFIs), with or without use of external payment systems. This shall also include (payments related to) correspondent banking services. MFIs shall consist of all institutional units included in the sub-sectors: i) central bank; ii) deposit-taking corporations except the central bank; and iii) money market funds.
3.2	Payment services to non-MFIs Payment services offered to clients, with or without use of external payment systems. This shall only include natural or legal person who do not belong to the MFIs sector. Payment services providers are also excluded from the ‘non-MFIs’ sector.
3.3	Cash services Provision of cash services to clients (both individuals and corporates, only non-MFIs). Those services refer to withdrawals at ATMs and at branches counters and do not include other cash services (including cash-in-transit services for mass retailers). Cash withdrawal with cheques and at branches counters using bank forms (where cards may be used as identification means) are included.
3.4	Securities settlement services Services offered to clients for confirmation, clearing and settlement of securities transactions, with or without use of securities settlement systems. ‘Settlement’ means the completion of a securities transaction where it is concluded with the aim of discharging the obligations of the parties to that transaction through the transfer of cash and/or securities.
3.5	CCP clearing services Securities and derivatives clearing services provided to clients. This also includes the provision of indirect access to a Central Counterparty (CCP).
3.6	Custody services Safekeeping and administration of financial instruments for clients and services related to custodianship such as cash and collateral management.
3.7, 3.8, 3.9	Other services/activities/functions (1), (2) and (3)
Capital Markets Capital markets activities shall refer to the issuance and trading of securities, related advisory services and related services such as prime brokerage and market making.	Capital Markets Capital markets activities shall refer to the issuance and trading of securities, related advisory services and related services such as prime brokerage and market making.
4.1	Derivatives held for trading (OTC) Article 2(5) and (7) of Regulation (EU) No 648/2012. A derivative or derivative contract means a financial instrument as set out in points (4) to (10) of Section C of Annex I to Directive 2014/65/EU as implemented by Articles 38 and 39 of Commission Regulation (EC) No 1287/2006 ¹⁴. An OTC derivative or OTC derivative contract means a derivative contract the execution of which does not take place on a regulated market within the meaning of Article 4(1), point (21), of Directive 2014/65/EU or on a third-country market considered to be equivalent to a regulated market in accordance with Article 2a of Regulation (EU) No 648/2012. The amount to be reported shall only include derivatives traded in the OTC market.
4.2	Derivatives held for trading (non-OTC) All derivatives held for trading, excluding OTC derivatives held for trading.
4.3	Secondary markets/Trading: The secondary market is where investors buy and sell securities. This function applies to the total trading portfolio (i.e. equity, corporate credit, sovereign credit). The amount to be reported shall include value of securities measured as the total amount of securities in the held-for-trading. Securities shall be reported at fair value at the reporting date. The amount shall not include loans, derivatives and non-tradable assets (e.g. receivables).
4.4	Primary markets/underwriting Primary markets are where new securities are issued on exchanges by companies, governments and other groups in order to obtain financing through debt-based or equity-based securities (such as common and preferred stock, corporate bonds, notes, bills, government bonds). Primary markets are facilitated by underwriting groups.
4.5, 4.6, 4.7	Other services/activities/functions (1), (2) and (3)
Wholesale Funding Lending and borrowing activities in wholesale markets to and from financial counterparties (credit institutions and other financial corporations).	Wholesale Funding Lending and borrowing activities in wholesale markets to and from financial counterparties (credit institutions and other financial corporations).
5.1	Borrowing Borrowing in wholesale markets from financial counterparties (including by way of repurchase agreements, interbank borrowing, commercial paper, certificate of deposits, money market funds, lines of credit, asset-backed commercial paper and fiduciary deposits).
5.2	Derivatives (assets) All derivatives with financial counterparties held on the asset side of the balance sheet. In contrast to ‘Capital markets’, in ‘Wholesale Funding’, derivatives include all derivatives contracts with financial counterparties (not limited to HFT).
5.3	Lending Lending in wholesale markets to financial counterparties (including by way of reverse repurchase loans, commercial paper, certificate of deposits, money market funds, lines of credit, asset backed commercial paper, fiduciary deposits).
5.4	Derivatives (liabilities) All derivatives with financial counterparties held on the liability side of the balance sheet.
5.5, 5.6, 5.7	Other product types (1), (2) and (3) Any function of the economic function ‘Wholesale funding’ which is not included in points 5.1 to 5.4.

(¹)

Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337, 23.12.2015, p. 35).

(²)

Commission Regulation (EC) No 1287/2006 of 10 August 2006 implementing Directive 2004/39/EC of the European Parliament and of the Council as regards record-keeping obligations for investment firms, transaction reporting, market transparency, admission of financial instruments to trading, and defined terms for the purposes of that Directive (OJ L 241, 2.9.2006, p. 1).

II.7.2 Z 07.01 – Criticality assessment of economic functions (FUNC 1): Instructions concerning specific positions

40.This template shall be reported once for each Member State (identified as ‘country’) in which the group is active.

41.It covers all economic functions performed in that Member State by any group entity, whether that function represents a critical function or not.

Rows	Instructions
0010 – 0380	Economic functions Economic functions as defined above
Columns	Instructions
---	---
0010	Description of economic function Where the economic function is of the type ‘Other’ (functions 1.5 – 1.7, 2.6 – 2.8, 3.7 – 3.9, 4.5 – 4.7, 5.5 – 5.7), a description of that function shall be provided.
0020	Market share Estimate of the market share of the institution or group for the economic function in the respective country. As a percentage of the total market in terms of the monetary amount.
0030	Monetary Amount The content of this column depends on the economic function provided: 1. Deposits Carrying amount (including accrued interest) of deposits accepted. References: FINREP, Annexes III and IV, template F 08.01, and Annex V, Part 2, paragraph 97. 2. Lending Gross carrying amount of unimpaired and impaired loans and advances (including accrued interest). Lending stock is taken as a proxy for expected future lending. References: FINREP, Annexes III and IV, template F 04.04.01, and Annex V, Part 1, paragraph 34, point (b). 3. Payments, Cash, Settlement, Clearing, Custody services As a general rule, the average of daily transactions over the year shall be reported. If not available, an average over a shorter period (e.g. a few months) may be reported. Specifically with regard to the different functions, the following measures shall be considered: — Payment services (3.1 and 3.2): Value of transactions sent. — (References: Article 4(5) of Directive (EU) 2015/2366; ECB/2013/43 ¹⁵) — Cash services (3.3): Value of ATM transactions, as defined in ECB/2013/43, Table 7, as well as over-the-counter cash withdrawals, as defined in ECB/2014/15 ¹⁶, Table 4. — Securities settlement services (3.4): Value of securities transfers processed on behalf of clients. This includes transactions settled with a securities settlement system or settled internally by the reporting institutions, and ‘free-of-payment’ transactions. — CCP clearing services (3.5): The positions (exposure) that the CCPs of which the institution is a member take on with the institution on behalf of its clients. Please report the average daily value of open positions related to client activity at CCPs. If not available, you may report averages over a shorter period (e.g. a few months). — Custody services (3.6): The amount of assets under custody, using fair value. Other measurement bases including nominal value may be used if fair value is not available. In those cases where the institution provides services to entities such as collective investment undertakings or pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet. Reported amounts shall include accrued interest, if appropriate. — (Reference: FINREP, Annexes III and IV, template F 22.02, column 010) 4. Capital Markets Notional amount – Only report for derivatives (4.1-4.2): gross nominal amount of all deals concluded and not yet settled at the reference date. References: FINREP, Annex V, Part 2, paragraph 133, for the definition; FINREP, Annexes III, IV and V for the data. — Derivatives total (4.1-4.2): Template F 10.00, column 030, row 290. — Derivatives OTC (4.1): Template F 10.00, column 030, rows 300 + 310 + 320. — Secondary market activities (4.3): Carrying amount assets – the carrying amount to be reported on the asset side of the balance sheet, including accrued interest [FINREP: Annex V, Part 1, paragraph 27] for equity instruments and debt securities [FINREP: Annex V, Part 1, paragraph 31], classified as ‘Held for Trading’ [FINREP: Annex V, Part 1, paragraph 15, point (a), and paragraph 16, point (a)]. — Reference: FINREP: Annex III, template F 04.01, column 010, rows 010 + 060 + 120. — Primary markets (4.4): Fee income – Fees and commissions received for involvement in the origination or issuance of securities not originated or issued by the institution. — Reference: FINREP: Annexes III and IV, template F 22.01, column 010, rows 030 + 180. 5. Wholesale funding Use gross carrying amount as defined in FINREP. References: FINREP: Annex V, Part 1, paragraph 34, FINREP: Annexes III and IV, templates: — Borrowing (5.1): Template F 20.06, column 010, rows 100 + 110, all countries. — Derivatives (assets) (5.2): Template F20.04, column 010, row 010, all countries. — Lending (5.3): Template F 20.04, column 010, rows 170 + 180, all countries. — Derivatives (liabilities) (5.4): Template F 20.06, column 010, row 010, all countries.
0040	Numeric indicator The content of this column depends on the economic function provided. 1. Deposits Total number of clients which deposited the values reported in monetary amount. If a client uses more than one deposit product/account, the client shall be counted only once. 2. Lending Total number of clients. If a client uses multiple loan products/accounts, the client shall be counted only once. 3. Payments, Cash, Settlement, Clearing, Custody services As a general rule, the averages of daily transactions over the year shall be reported. If not available, averages over a shorter period (e.g. a few months) may be provided. Specifically with regard to the different functions, the following measures shall be considered: — Payment services (3.1-3.2): Number of transactions made. — References: Article 4(5) of Directive (EU) 2015/2366; ECB/2013/43. — Cash services (3.3): Number of ATM transactions, as defined in ECB/2013/43, Table 7, as well as over-the-counter cash withdrawals, as defined in ECB/2014/15, Table 4. — Securities settlement services (3.4): Number of securities transfer transactions processed on behalf of clients. This includes transactions settled with a securities settlement system or settled internally by the reporting institution or group, and ‘free-of-payment’ transactions. 4. Capital Markets Number of counterparties or transactions. For derivatives (4.1-4.2) and secondary market instruments (4.3), total number of counterparties. For primary markets (4.4), total number of underwritten transactions. 5. Wholesale funding Total number of counterparties. If a counterparty has more than one account and/or more than one transaction, the counterparty shall be counted only once.
0050	Impact on market Estimated impact of a sudden discontinuation of the function on third parties, financial markets and the real economy, taking into account the size, market share in the country, external and internal interconnectedness, complexity, and cross-border activities of the institution. This assessment shall be expressed qualitatively as ‘High (H)’, ‘Medium-High (MH)’, ‘Medium-Low (ML)’ or ‘Low (L)’. ‘H’ shall be selected if the discontinuation has a major impact on the national market; ‘MH’ if the impact is significant; ‘ML’ if the impact is material, but limited; and ‘L’ if the impact is low.
0060	Substitutability Article 6(3) of Delegated Regulation (EU) 2016/778. A function is considered substitutable where it can be replaced in an acceptable manner and within a reasonable timeframe thereby avoiding systemic problems for the real economy and the financial markets. The following shall be taken into account: (a) the structure of the market for that function and the availability of substitute providers; (b) the ability of other providers in terms of capacity, the requirements for performing the function, and potential barriers to entry or expansion; (c) the incentive of other providers to take on these activities; (d) the time required by users of the service to move to the new service provider and costs of that move, the time required for other competitors to take over the functions and whether that time is sufficient to prevent significant disruption depending on the type of service. This assessment shall be expressed qualitatively as ‘High (H)’, ‘Medium-High (MH)’, ‘Medium-Low (ML)’ or ‘Low (L)’. H’ shall be selected if a function can easily be provided by another bank under comparable conditions within a reasonable timeframe; ‘L’ if a function cannot be easily or rapidly substituted; ‘MH’ and ‘ML’ for intermediate cases taking into account different dimensions (e.g. market share, market concentration, time to substitution, as well as legal barriers to and operational requirements for entry or expansion).
0070	Critical Function In this column it shall be reported whether, taking into account the quantitative data and criticality indicators in this template, the economic function is considered to be critical in the market for the relevant country. Report ‘Yes’ or ‘No’

(¹)

Regulation (EU) No 1409/2013 of the European Central Bank of 28 November 2013 on payment statistics (OJ L 352, 24.12.2013, p. 18–44).

(²)

Guideline of the European Central Bank of 4 April 2014 on monetary and financial statistics (ECB/2014/15) (OJ L 340, 26.11.2014, p. 1–209.

II.7.3 Z 07.02 – Mapping of critical functions by legal entity (FUNC 2): Instructions concerning specific positions

42.This template shall be reported for the entire group. Only critical functions identified as such in {Z 07.01;070} (per Member State) shall be reported in this template.

43.The combination of values reported in columns 0010, 0020 and 0040 of this template forms a primary key which has to be unique for each row of the template.

Columns	Instructions
0010	Country The country for which the function is critical, as reported in Z 07.01 (FUNC 1).
0020	ID ID of the critical functions as defined in chapter II.7.1 above and referred to in template Z 07.01 (FUNC 1).
0030	Entity Name Name of the entity performing the critical function, as reported in Z 01.00 (ORG). If there are several entities performing the same critical functions in the same country, each entity shall be reported in a separate row.
0040	Code Code of the entity performing the critical function, as reported in Z 01.00 – Organisational structure (ORG).
0050	Monetary amount Contribution, in monetary amount, of the legal entity to the monetary amount as described in column 0030 of template Z 07.01 (FUNC 1).

II.7.4 Z 07.03 – Mapping of core business lines to legal entities (FUNC 3): Instructions concerning specific positions

44.The combination of values reported in columns 0020 and 0040 of this template forms a primary key which has to be unique for each row of the template.

45.Only relevant legal entities shall be reported in this template.

Columns	Instructions
0010	Core business line Core business line pursuant to Article 2(1), point (36) of Directive 2014/59/EU and Article 7 of Commission Delegated Regulation (EU) 2016/778.
0020	Business Line ID Unique ID of the business line to be provided by the institution.
0030	Description Description of core business line.
0040	Entity Name Name of the entity as reported in Z 01.00 (ORG) having or being part of the core business line. If there are several entities having or being part of the same core business line, each entity shall be reported in a separate row.
0050	Code Code of the entity having or being part of the core business line, as reported in Z 01.00 (ORG).

II.7.5 Z 07.04 – Mapping of critical functions to core business lines (FUNC 4): Instructions concerning specific positions

46.The combination of values reported in columns 0010, 0020 and 0040 of this template forms a primary key which has to be unique for each row of the template.

47.Only critical functions, as identified in {Z 07.01;0070}, shall be reported in this template.

Columns	Instructions
0010	Country Country for which the function is critical, as reported in Z 07.01 (FUNC 1).
0020	Function ID ID of the critical functions as defined in chapter II.7.1 above and referred to in template Z 07.01 (FUNC 1).
0030	Core business line Core business line pursuant to Article 2(1), point (36) of Directive 2014/59/EU and Article 7 of Commission Delegated Regulation (EU) 2016/778 of 2 February 2016, as reported in template Z 07.03 (FUNC 3).
0040	Business Line ID Unique ID of the business line to be provided by the institution; same ID as reported in template Z 07.03 (FUNC 3).

II.8 Z 08.00 – Critical services (SERV)

II.8.1 General instructions

48.The information to be included in this template shall be reported once for the entire group, list critical services received by any entity in the group and link them to the critical functions provided by the group.

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