ANNEX II Instructions

0010-0160

Entity

0010

Name

Name of the entity. Official name as it appears in corporate acts, including the indication of the legal form.

0020

Code

Code of the entity. 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 shall always have a value.

0030

LEI code

20-digit, alphanumeric LEI code of the entity, where available.

0040

Entity Type

The entity type, by sequential order of priority, shall be one of the following:

0050

Country

The ISO 3166-1-alpha-2 code of the country of incorporation of the entity, which may be a Member State or a third country.

0060

Included in the Prudential Perimeter

Report the following abbreviations:

0070

Article 7 CRR Waiver

Report the following abbreviations:

0080

Article 10 CRR Waiver

Report the following abbreviations:

0090

Total assets

Total assets as defined for FINREP {F 01.01;380,010}

0100

Total Risk Exposure amount

Total risk exposure amount as defined for COREP (OF): {C 02.00;010;010}

This item shall not be reported for entities that are not institutions and entities benefitting from a waiver in accordance with Article 7 or Article 10 of Regulation (EU) No 575/2013.

0110

Leverage ratio exposure

Total leverage ratio exposure as defined for COREP (LR): {C 47.00;290;010}

This item shall not be reported for entities that are not institutions and entities benefitting from a waiver in accordance with Article 7 or Article 10 of Regulation (EU) No 575/2013.

0120

Accounting standard

Accounting standards applied by the entity. Report the following abbreviations:

• IFRS
• nGAAP

0130

Contribution to total consolidated assets

The amount that the Entity contributes to the total consolidated assets of the group the report refers to.

0140

Contribution to total consolidated risk exposure amount

The amount that the Entity contributes to the total consolidated risk exposure amount of the group the report refers to.

0150

Contribution to consolidated leverage ratio exposure

The amount that the Entity contributes to the total consolidated leverage ratio exposure of the group the report refers to.

0160

Relevant legal entity

Whether the entity constitutes a relevant legal entity pursuant to the definition in Article 2 of this Regulation.

0170-0210

Direct parent

Direct parent of the Entity. Only a direct parent that has more than 5 % of voting rights in the Entity shall be reported.

If an entity has more than one direct parent, only the direct parent with the highest capital share – or voting share, if relevant – shall be reported.

0140

Name

Name of the direct parent of the entity.

0150

Code

The code of the direct parent. 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 shall always have a value.

0160

LEI code

20-digit, alphanumeric LEI code of the entity, where available.

0170

Share capital

Amount of share capital held by the Direct parent in the Entity, excluding reserves.

0180

Voting rights in the Entity

Percentage of voting rights held by the direct parent in the Entity.

This information is only required if one share is not equal to one vote (hence voting rights are not equal to share capital).

0010

Households

FINREP, Annex V. Part 1, paragraph 42, point (f)

Individuals or groups of individuals as consumers, and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.

0020

Non-financial corporations (SMEs)

Annex, Title I, Article 2.1 of Commission Recommendation of 6 May 2003; FINREP, Annex V Part 1, paragraph 5(i).

Enterprises which employ fewer than 250 persons and which have an annual turnover not exceeding EUR 50 million, and/or an annual balance sheet total not exceeding EUR 43 million.

0030

Non-financial corporations (non-SMEs)

FINREP, Annex V. Part 1, paragraph 42, point (e)

Corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to Regulation (EU) No 1071/2013 of the European Central Bank.

Excludes "SMEs" reported in column 0020.

0040

Credit institutions

FINREP, Annex V. Part 1, paragraph 42, point (c)

Credit institutions within the meaning of Article 4(1) point (1) of Regulation (EU) No 575/2013 and multilateral development banks.

0050

Other financial corporations

FINREP, Annex V. Part 1, paragraph 42, point (d)

All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders.

0060

General governments & Central banks

FINREP, Annex V. Part 1, paragraph 42, points (a) and (b)

Central banks and central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under "credit institutions", "other financial corporations" or "non-financial corporations" depending on their activity); social security funds; and international organisations, such as the European Union, the International Monetary Fund and the Bank for International Settlements.

0070

Non-identified, listed on a trading venue

Where the identity of the holder of a security is not known due to the instruments being listed on a trading venue, as defined under Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments, the amounts shall be attributed to this column.

0080

Non-identified, not listed on a trading venue

Where the identity of the holder of a security is not known, without the instruments being listed on a trading venue, the amounts shall be attributed to this column and no further counterparty breakdown is required. Entities shall dedicate their best efforts to identify counterparties and limit the use of this column to a minimum.

0090

Total

0100

Of which: intragroup

Liabilities towards entities included in the consolidated financial statements of the ultimate parent entity (as opposed to the regulatory scope of consolidation).

0110

Of which: liabilities governed by the law of a third country, excluding intragroup

These shall include the gross amounts of liabilities governed by the law of a third-country and/or issued by group entities established in third-countries. Intragroup liabilities shall be excluded.

Where the resolution authority has confirmed that it is satisfied, pursuant to Article 45(5) of Directive 2014/59/EU of the European Parliament and of the Council, that any decision of a resolution authority to write down or convert a liability would be effective under the law of that third country, that liability shall not be reported under this heading.

0100

Liabilities excluded from bail-in

Article 44(2) of the Directive 2014/59/EU states that "Resolution authorities shall not exercise the write down or conversion powers in relation to the following liabilities 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 point (5) of Article 2(1) of Directive 2014/49/EU of the European Parliament and of the Council, with the exclusion of temporary high balances as defined in Article 6(2) of that Directive.

0120

Secured liabilities – collateralized 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 of 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 (e.g. cash collateral) 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 point (b), (c) or (d) of Article 1(1) of the 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, or of AIFs as defined in point (a) of Article 4(1) of Directive 2011/61/EU of the European Parliament and of the Council, 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 point (b), (c) or (d) of Article 1(1) 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

Credit institution liabilities < 7 days

Article 44(2) point e of Directive 2014/59/EU

Liabilities to credit institutions, excluding entities that are part of the same accounting group, with an original maturity of less than seven days.

0160

System (operator) 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 according to Directive 98/26/EC of the European Parliament and of the Council or their participants and arising from the participation in such a system.

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 point (b), (c) or (d) of Article 1(1) 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.

0300

Liabilities not excluded from bail-in

This is the sum of rows 0310, 0320, 0334, 0340, 0350, 0360, 0365, 0370, 0380, 0390 and 0400.

0310

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 foreseen in line with article 108 of Directive 2014/59/EU.

0320

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 in application of Articles 44(2) point a or 108 of Directive 2014/59/EU.

0330

Balance sheet liabilities arising from derivatives

Accounting value of liabilities arising from derivatives, for the total amount corresponding to FINREP: {F 01.02;020;010) + {F 01.02;150;010}.

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. To this end, 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 line with Commission Delegated Regulation (EC) No 2016/1401 on the valuation of liabilities arising from derivatives, 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 line with the abovementioned 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 of Article 429 of Regulation (EU) No 575/2013 (related to the calculation of the leverage ratio total exposure measure) shall be reported.

0340

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 "undercollateralized" part of any collateralized liability, for example the undercollateralised part of covered bonds or repurchase operations.

0350

Structured notes

Structured notes are defined 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

Senior unsecured liabilities

This includes all senior, unsecured instruments that are not included in the structured notes category.

0365

Senior non-preferred liabilities

Amount of any of the following liabilities:

• Unsecured claims resulting from debt instruments that meet the conditions laid down in points (a), (b) and (c) of paragraph 2 and of paragraph 3 of Article 108 of Directive 2014/59/EU;
• Unsecured claims resulting from debt instruments referred to in point (b) of the first subparagraph of Article 108(5) of Directive 2014/59/EU; or
• 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 of points (a), (b) and (c) of paragraph 2 and of paragraph 3 of Article 108 of Directive 2014/59/EU.

0370

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 that 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 10 of the Regulation (EU) No 575/2013 (grandfathering impact).

0380

Other MREL eligible liabilities

Any instrument that is eligible to MREL 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

Articles 4(1)(118) and 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".

0100

Total Risk Exposure Amount

Article 92(3) of the 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

Total leverage ratio exposure as defined for COREP (LR): {C 47.00;290;010}

This item shall only be reported for entities that are not subject to capital requirements on an individual basis.

0210-0250

Initial capital and Leverage Ratio requirements

0210

Initial capital

Articles 12, 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 as applicable to the entity or group, expressed as a percentage of the total leverage ratio exposure. If no formal requirement is in place, entities shall leave this cell empty.

Total leverage ratio exposure shall be defined as for COREP (LR): {C 47.00;290;010}

0300

Total SREP capital requirement (TSCR) ratio

COREP (OF): {C 03.00;130;010}

The sum of (i) and (ii) as follows:

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;140;010}

The sum of (i) and (ii) as follows:

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

TSCR: to be made up of Tier 1 capital

COREP (OF): {C 03.00;150;010}

The sum of (i) and (ii) as follows:

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;740;010}

0410

Capital Conservation Buffer

Articles 128 point (1) and 129 of Directive 2013/36/EU

COREP (OF): {C 04.00;750;010}).

According to Article 129(1) 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

Articles 128 point (2), 130, 135-140 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

Articles 128 point (5), 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

Articles 128 point (3) and 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

Articles 128 point (4) and 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:

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:

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:

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:

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:

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:

If no P2G is communicated by the competent authority, then only point (i) shall be reported.

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.

0050-0070

Financial interconnection

This field describes the financial interconnection between the relevant legal entities.

0050

Type

To be chosen from the following list:

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 3rd ctry 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 outstanding amount of the MREL eligible liabilities calculated according to Article 45(4)(a) and (c) to (f) of the Directive 2014/59/EU. For this purpose, liabilities shall not be excluded from the calculation on the sole ground that they are issued to or held by a group entity.

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 the Directive 2014/49/EU

The name of the officially recognised DGS of which the entity is a member in application of the 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 member of an IPS which is also official recognised as a DGS pursuant to Article 4(2) of the Directive 2014/49/EU, the name of the DGS shall be identical as the name of the IPS in row 050.

The DGS shall be chosen, for each country of incorporation of the entity, among the following:

If the officially recognised DGS of which the entity is member is not listed above, "other" shall be reported.

0040

Amount of covered deposits

Articles 2(1)(5) and 6(2) of Directive 2014/49/EU

The amount of covered deposits as defined in point (5) of Article 2(1), in conjunction with Article 6, of the 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, as referred to in Article 113(7) 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)(a) of Directive 2014/49/EU

Amount of deposits covered by a contractual scheme at the Entity.

0005

Identifier

0010

Service type

The service type shall be one of the service types listed below.

Where possible, the sub-category shall be reported (two digit identification). Where no sub-category exists or no sub-category properly describes the service provided by the institution, the main category (one digit identification) shall be reported.

0020-0030

Service recipient

The Entity of the group which receives the critical service reported in column 0010 from another group entity or the external provider reported in columns 0040-0050.

0020

Entity name

Must be different from the name listed in column 0040.

0030

Code

Unique identifier of the legal entity in column 0020 as reported in template Z 01.00 (ORG)

Must be different from the identifier reported in column 0050.

0040-0050

Service provider

The legal entity (internal or external) which provides the critical service reported in column 0010 to a group entity

0040

Entity name

Must be different from the name listed in column 0020.

0050

Code

Unique identifier of the legal entity in column 0020.Must be different from the identifier listed in column 0030.

Where the service provider is a group entity, the code shall be the same as reported in n template Z 01.00 (ORG).

Where the service provider is not a group entity, the code of that entity shall be:

• for institutions 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.

0060

Part of the group

"Yes" – if the service is provided by an entity of the group ("Internal")

"No" – if the service is provided by an entity outside of the group ("external")

0070-0080

Critical function

The critical function the performance of which would suffer a serious impediment or be completely prevented in case of disruption of the critical service. It is one of the functions assessed as critical in template Z 07.01 (FUNC 1).

0070

Country

Member State for which the function is critical, as reported in Z 07.01 (FUNC 1)

0080

ID

ID of the critical functions as defined in chapter 2.7.1.4 above and referred to in template Z 07.01 (FUNC 1)

0090

Estimated time for substitutability

Estimated time necessary to substitute a provider with another one to a comparable extent as regards object, quality and cost of the service received.

Report one of the following values:

• "1 day - 1 week" where the substitution time is no longer than a week;
• "1 week – 1 month" where the substitution time is longer than a week but no longer than a month;
• "1 - 6 months" where the substitution time is longer than a month but no longer than 6 months;
• "6 - 12 months" where the substitution time is longer than 6 months but no longer than a year;
• "more than 1 year" where the substitution time is longer than a year.

0100

Estimated time for access to contracts

Estimated time necessary to retrieve the following information on the contract regulating the service following a request by the resolution authority:

• duration of the contract
• parties to the contract (authoring party and supplier, contact persons) and their jurisdiction
• nature of the service (i.e. short description of the nature of the transaction between the parties, including prices)
• whether the same service can be offered by any other internal/external provider (and identify potential candidates)
• jurisdiction of the contract
• department responsible of dealing with the main operations covered by the contract
• main penalties included in the contract in case of suspension or delay on the payments
• trigger for early termination and timing allowed for termination
• operational support following termination
• relevance for which critical functions and business lines

Report one of the following values:

• 1 day
• 1 day - 1 week
• more than 1 week
• no contract regulating the service

0110

Governing law

ISO code of the country code the law of which governs the contract.

0120

Resolution-proof contract

Reflects the assessment whether the contract could be continued and transferred in resolution.

The assessment shall take into account, among other factors:

• any clause that would entitle a counterparty to terminate the contract solely as a result of resolution, early intervention measures or cross-default scenarios in spite of substantive obligations continuing to be performed;
• any clause that would entitle a counterparty to alter the terms of service or pricing solely as a result of resolution, early intervention or cross-default scenarios in spite of substantive obligations continuing to be performed;
• the recognition, in the contract, of the suspension rights of resolution authorities.

Report one of the following values:

0010-0020

User

Group entity using payments, custody, settlement, clearing or trade repository services, as reported in Z 01.00 — Organisational structure (ORG).

0010

Entity Name

Name of the Entity using payments, custody, settlement, clearing or trade repository services, as reported in Z 01.00 — Organisational structure (ORG).

Only entities which are identified as providing critical functions in Z 07.02 shall be reported.

0020

Code

Code of the Entity using payments, custody, settlement, clearing or trade repository services, as reported in Z 01.00 — Organisational structure (ORG).

0030-0040

Critical Function

Critical function performed by the entity, the performance of which would be impeded or prevented by the disruption of access to the payments, custody, settlement, clearing or trade repository service

0030

Country

Country for which the function is critical, as reported in Z 07.01 (FUNC 1)

0040

ID

ID of the critical functions as defined in chapter 2.7.1.4 above and referred to in template Z 07.01 (FUNC 1)

0050-0080

Financial Market Infrastructure (FMI)

Reference: CPMI, Principles for financial market infrastructures

A multilateral system among participating financial institutions, including the operator of the system, used for the purposes of recording, clearing, or settling payments, securities, derivatives, or other financial transactions.

0050

System Type

Report one of the following values

0060

Name

Commercial name of the Financial Market Infrastructure

When "NA" is reported in column 0050, this column shall be left empty

0070

FMI Code

The code of the FMI. Where available, the code shall be the 20-digit, alphanumeric LEI code. Where the LEI is not available, a code under a uniform codification applicable in the Union, or if not available a national code.

When "NA" is reported in column 0050, this column shall be left empty.

0080

Participation Mode

Report one of the following values:

0090

Name

Commercial name of the Intermediary when "Indirect" or "NA" is reported in column 0080.

When "Direct" is reported in column 0080, "NA" (for Not Applicable) shall be reported.

The Intermediary may be either part of the group to which the reporting entity belongs or another credit institution not related to that group.

An Intermediary can be a firm that provides clearing, payments, securities settlement and/or custody services to other firms (especially when "NA" is reported in column 0050); it can be a direct member of one or several FMI and provides indirect access to the services offered by such FMI (especially when "Indirect" is reported in column 0080).

0100

Code

The code of the intermediary. Where available, the code shall be the 20-digit, alphanumeric LEI code. Where the LEI is not available, a code under a uniform codification applicable in the Union, or if not available a national code.

When "Direct" is reported in column 0090, "NA" (for Not Applicable) shall be reported.

0110

Service description

Description of the service if the System Type reported in column 050 is "Other" or "NA".

0120

Governing Law

ISO 3166-1 alpha-2 identification of the country whose law governs the access to the FMI.

In case of Direct Membership or Direct Participation, it is the Governing Law of the contract between the Financial Market Infrastructure and the User which has to be reported. In case of Indirect Membership or Indirect Participation, it is the Governing Law of the contract between the Representative Institution and the User which has to be reported.