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Commission Implementing Regulation (EU) 2019/912 of 28 May 2019 amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council (Text with EEA relevance.)

Type Implementing Regulation

Publication 2019-06-05

State In force

Text As published

Department European Commission, FISMA

Source EUR-Lex

articles 2

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API


	Directive 2013/36/EU	Regulation (EU) No 575/2013	Adressee	Scope	Denomination	Description of the option or discretion	Year(s) of application and the value in % (if applicable)	Exercised (Y/N/NA)	National text	References	Available in EN (Y/N)	Details / Comments
010	Date of the last update of information in this template	Date of the last update of information in this template	Date of the last update of information in this template	Date of the last update of information in this template	Date of the last update of information in this template	Date of the last update of information in this template	(dd/mm/yyyy)	(dd/mm/yyyy)	(dd/mm/yyyy)	(dd/mm/yyyy)	(dd/mm/yyyy)
011	Article 160(6)		Member States	Credit Institutions and Investment firms	Transitional provisions for capital buffers	Member States may impose a shorter transitional period for capital buffers than that specified in paragraphs 1 to 4 of Article 160. Such a shorter transitional period may be recognised by other Member States.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
012		Article 493(3)(a)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt covered bonds falling within the terms of Article 129(1), (3) and (6).	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
013		Article 493(3)(b)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt asset items constituting claims on regional governments or local authorities of Member States.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
014		Article 493(3)(c)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt exposures incurred by an institution to its parent undertaking or subsidiaries.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
015		Article 493(3)(d)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt exposures to regional or central credit institutions with which the credit institution is associated in a network and which are responsible for cash-clearing operations within the network.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
016		Article 493(3)(e)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt exposures to credit institutions incurred by credit institutions, one of which operates on a non-competitive basis and provides or guarantees loans under legislative programmes or its statutes, to promote specified sectors of the economy under some form of government oversight and restrictions on the use of the loans, provided that the respective exposures arise from such loans that are passed on to the beneficiaries via credit institutions or from the guarantees of these loans.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
017		Article 493(3)(f)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt exposures to institutions, provided that those exposures do not constitute such institutions' own funds, do not last longer than the following business day and are not denominated in a major trading currency.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
018		Article 493(3)(g)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt exposures to central banks in the form of required minimum reserves held at those central banks which are denominated in their national currencies.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
019		Article 493(3)(h)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt exposures to central governments in the form of statutory liquidity requirements held in government securities which are denominated and funded in their national currencies provided that, at the discretion of the competent authority, the credit assessment of those central governments assigned by a nominated External Credit Assessment Institution is investment grade.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
020		Article 493(3)(i)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt 50 % of medium/low risk off-balance sheet documentary credits and of medium/low risk off-balance sheet undrawn credit facilities referred to in Annex I and subject to the competent authorities' agreement, 80 % of guarantees other than loan guarantees which have a legal or regulatory basis and are given for their members by mutual guarantee schemes possessing the status of credit institutions.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
021		Article 493(3)(j)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt legally required guarantees used when a mortgage loan financed by issuing mortgage bonds is paid to the mortgage borrower before the final registration of the mortgage in the land register, provided that the guarantee is not used as reducing the risk in calculating the risk-weighted exposure amounts.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
022		Article 493(3)(k)	Member States	Credit Institutions and Investment firms	Exemptions or partial exemptions to large exposures limits	Competent authorities may fully or partially exempt assets items constituting claims on and other exposures to recognised exchanges.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
023		Article 412(5)	Member States	Credit Institutions	Liquidity coverage requirement	Member States may maintain or introduce national provisions in the area of liquidity requirements before binding minimum standards for liquidity coverage requirements are specified and fully introduced in the Union in accordance with Article 460.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
024		Article 412(5)	Member States or Competent Authorities	Credit Institutions	Liquidity coverage requirement	Member states or competent authorities may require domestically authorised institutions, or a subset of those institutions to maintain a higher liquidity coverage requirement up to 100 % until the binding minimum standard is fully introduced at a rate of 100 % in accordance with Article 460.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
025		Article 413(3)	Member States	Credit Institutions	Stable funding requirement	Member States may maintain or introduce national provisions in the area of stable funding requirements before binding minimum standards for net stable funding requirements are specified and introduced in the Union in accordance with Article 510.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
026		Article 415(3)	Competent Authorities	Credit Institutions	Liquidity reporting requirements	Competent authorities may continue to collect information through monitoring tools for the purpose of monitoring compliance with existing national liquidity standards, until the full introduction of binding liquidity requirements.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
027		Article 467(2)	Competent Authorities	Credit Institutions and Investment firms	Transitional treatment of unrealised losses measured at fair value	By way of derogation from paragraph 1 of Article 467, the competent authorities may, in cases where such treatment was applied before 1 January 2014, allow institutions not to include in any element of own funds unrealised gains or losses on exposures to central governments classified in the ‘Available for Sale’ category of EU-endorsed IAS 39.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
028		Article 467(3)	Competent Authorities	Credit Institutions and Investment firms	Transitional treatment of unrealised losses measured at fair value	Applicable percentage of unrealised losses pursuant to Article 467(1) that are included in the calculation of Common Equity Tier 1 items (percentage in the ranges specified in paragraph 2 of that Article)	2014 (20 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
029		Article 467(3)	Competent Authorities	Credit Institutions and Investment firms	Transitional treatment of unrealised losses measured at fair value	Applicable percentage of unrealised losses pursuant to Article 467(1) that are included in the calculation of Common Equity Tier 1 items (percentage in the ranges specified in paragraph 2 of that Article)	2015 (40 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
030		Article 467(3)	Competent Authorities	Credit Institutions and Investment firms	Transitional treatment of unrealised losses measured at fair value	Applicable percentage of unrealised losses pursuant to Article 467(1) that are included in the calculation of Common Equity Tier 1 items (percentage in the ranges specified in paragraph 2 of that Article)	2016 (60 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
031		Article 467(3)	Competent Authorities	Credit Institutions and Investment firms	Transitional treatment of unrealised losses measured at fair value	Applicable percentage of unrealised losses pursuant to Article 467(1) that are included in the calculation of Common Equity Tier 1 items (percentage in the ranges specified in paragraph 2 of that Article)	2017 (80 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
032		Article 468(2) 2nd subparagrap	Competent Authorities	Credit Institutions and Investment firms	Transitional treatment of unrealised gains measured at fair value	Competent authorities may permit institutions to include in the calculation of their Common Equity Tier 1 capital 100 % of their unrealised gains at fair value where under Article 467 institutions are required to include their unrealised losses measured at fair value in the calculation of Common Equity Tier 1 capital.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
033		Article 468(3)	Competent Authorities	Credit Institutions and Investment firms	Transitional treatment of unrealised gains measured at fair value	Competent authorities shall determine and publish the applicable percentage of unrealised gains in the ranges specified in points (a) to (c) of paragraph 2 of Article 468 that is removed from Common Equity Tier 1 capital.	2015 (60 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
034		Article 468(3)	Competent Authorities	Credit Institutions and Investment firms	Transitional treatment of unrealised gains measured at fair value	Competent authorities shall determine and publish the applicable percentage of unrealised gains in the ranges specified in points (a) to (c) of paragraph 2 of Article 468 that is removed from Common Equity Tier 1 capital.	2016 (40 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
035		Article 468(3)	Competent Authorities	Credit Institutions and Investment firms	Transitional treatment of unrealised gains measured at fair value	Competent authorities shall determine and publish the applicable percentage of unrealised gains in the ranges specified in points (a) to (c) of paragraph 2 of Article 468 that is removed from Common Equity Tier 1 capital.	2017 (20 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
036		Article 471(1)	Competent Authorities	Credit Institutions and Investment firms	Exemption from deduction of equity holding in insurance companies from CET1 items	By way of derogation from Article 49(1), during the period from 1 January 2014 to 31 December 2022, competent authorities may permit institutions to not deduct equity holdings in insurance undertakings, reinsurance undertakings and insurance holding companies where the conditions set out in paragraph 1 of Article 471 are met.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
037		Article 473(1)	Competent Authorities	Credit Institutions and Investment firms	Introduction of amendments to IAS 19	By way of derogation from Article 481 during the period from 1 January 2014 until 31 December 2018, competent authorities may permit institutions that prepare their accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 to add to their Common Equity Tier 1 capital the applicable amount in accordance with paragraph 2 or 3 of Article 473, as applicable, multiplied by the factor applied in accordance with paragraph 4 of Article 473.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
038		Article 478(2)		Credit Institutions and Investment firms	Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014	Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478)	2014 (0 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
039		Article 478(2)		Credit Institutions and Investment firms	Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014	Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478)	2015 (10 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
040		Article 478(2)		Credit Institutions and Investment firms	Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014	Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478)	2016 (20 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
041		Article 478(2)		Credit Institutions and Investment firms	Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014	Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478)	2017 (30 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
042		Article 478(2)		Credit Institutions and Investment firms	Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014	Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478)	2018 (40 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
043		Article 478(2)		Credit Institutions and Investment firms	Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014	Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478)	2019 (50 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
044		Article 478(2)		Credit Institutions and Investment firms	Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014	Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478)	2020 (60 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
045		Article 478(2)		Credit Institutions and Investment firms	Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014	Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478)	2021 (70 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
046		Article 478(2)		Credit Institutions and Investment firms	Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014	Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478)	2022 (80 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
047		Article 478(2)		Credit Institutions and Investment firms	Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014	Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478)	2023 (90 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
048		Article 478(3)(a)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences;	2014 (20 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
049		Article 478(3)(a)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences;	2015 (40 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
050		Article 478(3)(a)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences;	2016 (60 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
051		Article 478(3)(a)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences;	2017 (80 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
052		Article 478(3)(b)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48;	2014 (20 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
053		Article 478(3)(b)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48;	2015 (40 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
054		Article 478(3)(b)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48;	2016 (60 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
055		Article 478(3)(b)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48;	2017 (80 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
056		Article 478(3)(c)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56;	2014 (20 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
057		Article 478(3)(c)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56;	2015 (40 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
058		Article 478(3)(c)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56;	2016 (60 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
059		Article 478(3)(c)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56;	2017 (80 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
060		Article 478(3)(d)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66.	2014 (20 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
061		Article 478(3)(d)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66.	2015 (40 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
062		Article 478(3)(d)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66.	2016 (60 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
063		Article 478(3)(d)		Credit Institutions and Investment firms	Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66.	2017 (80 % to 100 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
064		Article 479(4)		Credit Institutions and Investment firms	Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests	Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479.	2014 (0 % to 80 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
065		Article 479(4)		Credit Institutions and Investment firms	Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests	Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479.	2015 (0 % to 60 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
066		Article 479(4)		Credit Institutions and Investment firms	Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests	Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479.	2016 (0 % to 40 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
067		Article 479(4)		Credit Institutions and Investment firms	Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests	Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479.	2017 (0 % to 20 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
068		Article 480(3)		Credit Institutions and Investment firms	Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital	Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480.	2014 (0,2 to 1,0)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
069		Article 480(3)		Credit Institutions and Investment firms	Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital	Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480.	2015 (0,4 to 1,0)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
070		Article 480(3)		Credit Institutions and Investment firms	Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital	Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480.	2016 (0,6 to 1,0)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
071		Article 480(3)		Credit Institutions and Investment firms	Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital	Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480.	2017 (0,8 to 1,0)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
072		Article 481(1)		Credit Institutions and Investment firms		Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481)	2014 (0 % to 80 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
073		Article 481(1)		Credit Institutions and Investment firms		Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481)	2015 (0 % to 60 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
074		Article 481(1)		Credit Institutions and Investment firms		Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481)	2016 (0 % to 40 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
075		Article 481(1)		Credit Institutions and Investment firms		Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481)	2017 (0 % to 20 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
076		Article 481(5)			Additional transitional filters and deductions	For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article	2014 (0 % to 80 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
077		Article 481(5)			Additional transitional filters and deductions	For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article	2015 (0 % to 60 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
078		Article 481(5)			Additional transitional filters and deductions	For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article	2016 (0 % to 40 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
079		Article 481(5)			Additional transitional filters and deductions	For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article	2017 (0 % to 20 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
080		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2014 (60 % to 80 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
081		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2015 (40 % to 70 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
082		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2016 (20 % to 60 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
083		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2017 (0 % to 50 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
084		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2018 (0 % to 40 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
085		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2019 (0 % to 30 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
086		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2020 (0 % to 20 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
087		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2021 (0 % to 10 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
088		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2014 (60 % to 80 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
089		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2015 (40 % to 70 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
090		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2016 (20 % to 60 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
091		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2017 (0 % to 50 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
092		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2018 (0 % to 40 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
093		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2019 (0 % to 30 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
094		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2020 (0 % to 20 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
095		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2021 (0 % to 10 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
096		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2014 (60 % to 80 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
097		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2015 (40 % to 70 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
098		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2016 (20 % to 60 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
099		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2017 (0 % to 50 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
100		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2018 (0 % to 40 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
101		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2019 (0 % to 30 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
102		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2020 (0 % to 20 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
103		Article 486(6)		Credit Institutions and Investment firms	Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items	Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)	2021 (0 % to 10 %)	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
104		Article 495(1)		Credit Institutions and Investment firms	Transitional treatment of equity exposures under the IRB approach	By way of derogation from Chapter 3 of Part Three, until 31 December 2017, the competent authorities may exempt from the IRB treatment certain categories of equity exposures held by institutions and EU subsidiaries of institutions in that Member State as at 31 December 2007.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y
105		Article 496(1)		Credit Institutions and Investment firms	Transitional provision on the calculation of own fund requirements for exposures in the form of covered bonds	Until 31 December 2017, competent authorities may waive in full or in part the 10 % limit for senior units issued by French Fonds Communs de Créances or by securitisation entities which are equivalent to French Fonds Communs de Créances laid down in points (d) and (f) of Article 129(1), provided that conditions specified in points (a) and (b) of Article 496(1) are fulfilled.	[Year]	[Y/N/NA]	Mandatory if Y	Mandatory if Y	Mandatory if Y

PART 3 Variable elements of remuneration (Article 94 of Directive 2013/36 EU)


	Directive 2013/36/EU	Adressee	Scope	Provisions	Information to disclose	Exercised (Y/N/NA)	References	Available in EN (Y/N)	Details / Comments
010	Date of the last update of information in this template	Date of the last update of information in this template	Date of the last update of information in this template	Date of the last update of information in this template	(dd/mm/yyyy)	(dd/mm/yyyy)	(dd/mm/yyyy)	(dd/mm/yyyy)
020	Article 94(1)(g)(i)	Member States or Competent Authorities	Credit Institutions and Investment firms	Maximum ratio between the variable and fixed components of remuneration (% set in national law calculated as variable component divided by fixed component of remuneration)	[Value in %]	[Y/N]	Mandatory if Y	Mandatory if Y
030	Article 94(1)(g)(ii)	Member States or Competent Authorities	Credit Institutions and Investment firms	Maximum level of the ratio between the variable and fixed components of remuneration which may be approved by shareholders or owners or members of the institution (% set in national law calculated as variable component divided by fixed component of remuneration)	[Value in %]	[Y/N]	Mandatory if Y	Mandatory if Y
040	Article 94(1)(g)(iii)	Member States or Competent Authorities	Credit Institutions and Investment firms	Maximum part of the total variable remuneration to which the discount rate may be applied (% of the total variable remuneration)	[Value in %]	[Y/N]	Mandatory if Y	Mandatory if Y
050	Article 94(1)(l)	Member States or Competent Authorities	Credit Institutions and Investment firms	Description of any restriction on the types and designs or prohibitions of instruments that can be used for the purposes of awarding variable remuneration	[Free text/value]	[Y/N]	Mandatory if Y	Mandatory if Y

‘Y’ (Yes) indicates that the competetent authority or Member State empowered to exercise the relevant option or discretion has exercised it.

‘N’ (No) Indicates that the competetent authority or Member State empowered to exercise the relevant option or discretion has not exercised it.

‘NA’ (Not applicable) indicates that the exercise of the option is not possible or the discretion does not exist.

[^ntr2-L_2019146EN.01001401-E0002]: The text of the provision in the national legislation.

[^ntr3-L_2019146EN.01001401-E0003]: Reference in the national legislation and hyperlink(s) to the website containing the national text transposing the Union provision in question.

ANNEX III

Supervisory review and evaluation process (SREP)

¹⁰


010	Date of the last update of information in this template	Date of the last update of information in this template	(dd/mm/yyyy)
020	Scope of application of SREP (Articles 108 to 110 of CRD)	Description of the approach of the competent authority to the scope of application of SREP including: — what types of institutions are covered by/excluded from SREP, especially if the scope is different from those specified in Regulation (EU) No 575/2013 and Directive 2013/36/EU; — a high-level overview of how the competent authority takes into account the principle of proportionality when considering the scope of SREP and frequency of assessment of various SREP elements¹¹.	[free text or reference or hyperlink to such guidance]
030	Assessment of SREP elements (Articles 74 to 96 of CRD)	Description of the approach of the competent authority to the assessment of individual SREP elements (as referred to in EBA Guidelines on common procedures and methodologies for SREP- EBA/GL/2014/13) including: — a high-level overview of the assessment process and methodologies applied to the assessment of SREP elements, including: (1) business model analysis, (2) assessment of internal governance and institution-wide controls, (3) assessment of risks to capital, and (4) assessment of risks to liquidity and funding; — a high-level overview of how the competent authority takes into account the principle of proportionality when assessing individual SREP elements, including how the categorisation of institutions have been applied¹².	[free text or reference or hyperlink to such guidance]
040	Review and evaluation of ICAAP and ILAAP (Articles 73, 86, 97, 98 and 103 of CRD)	Description of the approach of the competent authority to the review and evaluation of the internal capital adequacy assessment process (ICAAP) and internal liquidity adequacy assessment process (ILAAP) as part of the SREP, and, in particular, for assessing the reliability of the ICAAP and ILAAP capital and liquidity calculations for the purposes of determining additional own funds and quantitative liquidity requirements including[^ntr4-L_2019146EN.01003701-E0004]: — an overview of the methodology applied by the competent authority to review the ICAAP and ILAAP of institutions; — Information/reference to the competent authority requirements for submission of ICAAP and ILAAP related information, in particular covering what information need to be submitted; — information on whether an independent review of the ICAAP and ILAAP is required from the institution.	[free text or reference or hyperlink to such guidance]
050	Overall SREP assessment and supervisory measures (Articles 102 and 104 of CRD)	Description of the approach of the competent authority to the overall SREP assessment (summary) and application of supervisory measures on the basis of the overall SREP assessment¹⁴. Description of how SREP outcomes are linked to the application of early intervention measures according to Article 27 of Directive 2014/59/EU and determination of conditions whether the institution can be considered failing or likely to fail according to Article 32 of that Directive¹⁵.	[free text or reference or hyperlink to such guidance]

Competent authorities shall disclose the criteria and methodologies used in rows 020 to 040 and in row 050 for the overall assessment. The type of information that shall be disclosed in form of an explanatory note is described in the second column.

The scope of SREP to be considered both at a level of an institution and in respect of its own resources.

A competent authority shall explain the approach used to classify institutions into different categories for SREP purposes, describing the use of quantitative and qualitative criteria, and how financial stability or other overall supervisory objectives are affected by such categorisation.

A competent authority shall also explain how categorisation is put in practice for the purposes of ensuring at least a minimum engagement in SREP assessments, including the description of the frequencies for the assessment of all SREP elements for different categories of institutions.

Including working tools e.g. on-site inspections and off-site examinations, qualitative and quantitative criteria, statistical data used in the assessments. Hyperlinks to any guidance on the website are recommended.

Competent authorities shall also explain how the assessment of ICAAP and ILAAP is covered by the minimum engagement models applied for proportionality purposes based on SREP categories as well as how proportionality is applied for the purposes of specifying supervisory expectations to ICAAP and ILAAP, and in particular, any guidelines or minimum requirements for the ICAAP and ILAAP the competent authorities have issued.

The approach competent authorities apply to arrive to the overall SREP assessment and its communication to the institutions. The overall assessment by competent authorities is based on a review of all the elements referred to in row 020 to 040, along with any other relevant information about the institution that the competent authority may obtain.

Competent authorities may also disclose the policies that guide their decisions for taking supervisory measures (within the meaning of Articles 102 and 104 of the CRD) and early intervention measures (within the meaning of Article 27 of the Bank Recovery and Resolution Directive (BRRD)) whenever their assessment of an institution identifies weaknesses or inadequacies that call for supervisory intervention. Such disclosures might include the publication of internal guidelines or other documents describing general supervisory practices. However, no disclosure is required regarding decisions on individual institutions, to respect the confidentiality principle.

Furthermore, competent authorities may provide information regarding the implications if an institution violates relevant legal provisions or does not comply with the supervisory or early intervention measures imposed based on the SREP outcomes, e.g. it shall list enforcement procedures that are in place (where applicable).

ANNEX IV

AGGREGATE STATISTICAL DATA

List of templates


Part 1	Consolidated data per Competent Authority
Part 2	Data on credit risk
Part 3	Data on market risk
Part 4	Data on operational risk
Part 5	Data on supervisory measures and administrative penalties
Part 6	Data on waivers

General remarks on filling in templates in Annex IV

— Competent authorities shall not disclose supervisory actions or decisions directed at specific institutions. When publishing information on the general criteria and methodologies, competent authorities shall not disclose any supervisory measures directed at specific institutions, whether taken with respect to a single institution or to a group of institutions.

— Numerical cells shall include only numbers. There shall be no references to national currencies. The currency used is euros and non-euro area Member States shall convert their national currencies into euros using the ECB exchange rates (at the common reference date, i.e. the last day of the year under review), with one decimal place when disclosing amounts in millions.

— Unit of disclosure shall be in millions of euro for the reported monetary amounts (hereafter – MEUR).

— Percentages shall be disclosed with two decimals.

— If data is not being disclosed, the reason for non-disclosure shall be provided using the EBA nomenclature, i.e. N/A (for not available) or C (for confidential).

— The data shall be disclosed on an aggregated basis without identifying individual either credit institutions or investment firms.

— The references to COREP templates pursuant to the Commission implementing regulation (EU) No 680/2014 are provided in Parts 1 to 4, where available.

— Competent authorities shall collect data relating to XXXX year onwards on consolidated basis. This will ensure the consistency of the information collected.

— The templates of this Annex shall be read in conjunction with the reporting scope of consolidation hereby defined. To ensure efficient data collection, the information for credit institutions and investment firms shall be reported separately, but the same level of consolidation shall be applied in both cases.

— In order to ensure the coherence and comparability of reported data, the ECB shall publish only aggregate statistical data for supervised entities for which it conducts and exercises direct supervision at the reference date of the disclosure, while national competent authorities shall publish aggregate statistical data only for credit institutions not directly supervised by the ECB.

— Data shall be compiled only for investment firms subject to CRD. Investment firms which are not subject to CRD regime are excluded from the data collection exercise.

PART 1 Consolidated data per Competent Authority (year XXXX)


			Reference to COREP template	Data
	Number and size of credit institutions	Number and size of credit institutions
010	Number of credit institutions	Number of credit institutions		[Value]
020	Total assets of the jurisdiction (in MEUR)¹⁶	Total assets of the jurisdiction (in MEUR)¹⁶		[Value]
030	Total assets of the jurisdiction¹⁶ as % of GDP¹⁷	Total assets of the jurisdiction¹⁶ as % of GDP¹⁷		[Value]
	Number and size of foreign credit institutions¹⁸	Number and size of foreign credit institutions¹⁸
040	From third countries	Number of branches¹⁹		[Value]
050	From third countries	Total assets of branches (in MEUR)		[Value]
060	From third countries	Number of subsidiarie²⁰		[Value]
070	From third countries	Total assets of subsidiaries (in MEUR)		[Value]
	Total capital and capital requirements of credit institutions	Total capital and capital requirements of credit institutions
080	Total Common Equity Tier 1 capital as % of total capital²¹	Total Common Equity Tier 1 capital as % of total capital²¹	CA1 (row 020 / row 010)	[Value]
090	Total Additional Tier 1 capital as % of total capital²²	Total Additional Tier 1 capital as % of total capital²²	CA1 (row 530 / row 010)	[Value]
100	Total Tier 2 capital as % of total capital²³	Total Tier 2 capital as % of total capital²³	CA1 (row 750 / row 010)	[Value]
110	Total capital requirements (in MEUR)²⁴	Total capital requirements (in MEUR)²⁴	CA2 (row 010) * 8 %	[Value]
120	Total capital ratio (%)²⁵	Total capital ratio (%)²⁵	CA3 (row 050)	[Value]
	Number and size of investment firms	Number and size of investment firms
130	Number of investment firms	Number of investment firms		[Value]
140	Total assets (in MEUR)¹⁶	Total assets (in MEUR)¹⁶		[Value]
150	Total assets as % of GDP	Total assets as % of GDP		[Value]
	Total capital and capital requirements of investment firms	Total capital and capital requirements of investment firms
160	Total Common Equity Tier 1 capital as % of total capital²¹	Total Common Equity Tier 1 capital as % of total capital²¹	CA1 (row 020 / row 010)	[Value]
170	Total Additional Tier 1 capital as % of total capital²²	Total Additional Tier 1 capital as % of total capital²²	CA1 (row 530 / row 010)	[Value]
180	Total Tier 2 capital as % of total capital²³	Total Tier 2 capital as % of total capital²³	CA1 (row 750 / row 010)	[Value]
190	Total capital requirements (in MEUR)²⁴	Total capital requirements (in MEUR)²⁴	CA2 (row 010) *8 %	[Value]
200	Total capital ratio (%)²⁵	Total capital ratio (%)²⁵	CA3 (row 050)	[Value]

PART 2 Data on credit risk (year XXXX)

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