Commission Implementing Regulation (EU) 2025/2303of 14 November 2025laying down implementing technical standards with regard to procedures, standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2018/1624(Text with EEA relevance)

Commission Implementing Regulation (EU) 2025/2303 of 14 November 2025 laying down implementing technical standards with regard to procedures, standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2018/1624 (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council OJ L 173, 12.6.2014, p. 190, ELI: http://data.europa.eu/eli/dir/2014/59/oj. , and in particular Article 11(3) thereof, Whereas: (1) Commission Implementing Regulation (EU) 2018/1624 Commission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2016/1066 (OJ L 277 7.11.2018, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2018/1624/oj). specifies the procedure, and introduces a minimum set of templates, for the provision of information to resolution authorities by credit institutions or investment firms for the purpose of drawing up and implementing resolution plans for institutions. Since the adoption of that Regulation, resolution authorities have gained experience in the area of resolution planning and Directive 2014/59/EU has been amended. In light of that experience and to take into account the new provisions of that Directive, it is necessary to update the minimum set of templates for the collection of information for resolution planning purposes. (2) Implementing Regulation (EU) 2018/1624 sets out a procedure and a minimum set of templates for the provision of information by institutions to resolution authorities in a way that enables resolution authorities to collect that information in a consistent manner across the Union and that facilitates the exchange of information among the relevant authorities. However, experience has shown that a harmonised approach to the collection of that information has only partially been achieved. It is therefore necessary to review that Implementing Regulation to foster the harmonisation of reporting obligations across the Union on the basis of a revised set of templates that better capture the needs of resolution authorities in a consistent manner. That should not prevent resolution authorities from collecting any additional information they deem necessary to draw up and implement resolution plans or to lay down simplified information obligations in accordance with Article 4 of Directive 2014/59/EU.

(3) To ensure that group resolution plans effectively cover the group concerned, the reporting obligations imposed on Union parent undertakings should not be limited to resolution entities only, but should also concern other relevant legal entities. Such relevance should, however, be properly delineated to exclude reporting for entities that are not relevant for the group or that are not systemically important. To that end, thresholds should be set to identify those legal entities of the group on which resolution reporting requirements should be imposed. Furthermore, Directive (EU) 2024/1174 of the European Parliament and of the Council Directive (EU) 2024/1174 of the European Parliament and of the Council of 11 April 2024 amending Directive 2014/59/EU and Regulation (EU) No 806/2014 as regards certain aspects of the minimum requirement for own funds and eligible liabilities (OJ L, 2024/1174, 22.4.2024, ELI: http://data.europa.eu/eli/dir/2024/1174/oj). amended Directive 2014/59/EU by introducing, inter alia, a definition of liquidation entity. To take into account that new definition, it is necessary to differentiate between resolution reporting requirements for liquidation entities, for resolution entities, and for entities belonging to resolution groups. In particular, it is necessary to specify reporting obligations taking into account whether the entities concerned are stand-alone entities, or belong to groups, and whether such entities or groups have been identified, or include entities which have been identified, as liquidation entities. Those reporting obligations should be set out on an individual, sub-consolidated or consolidated level in a way that ensures proportionality, does not compromise effective resolution planning, relieves entities from parallel data collections coming from different authorities, and removes overlapping data points with supervisory reporting frameworks. That should be achieved through the implementation of an approach that modulates the number of templates depending on the type of reporting entity concerned. Particular attention should also be given to resolution groups consisting of credit institutions permanently affiliated to a central body and the central body itself to ensure that resolution reporting effectively covers all the credit institutions permanently affiliated to the central body of that resolution group, the central body itself, and their respective subsidiaries, on an individual, sub-consolidated and consolidated level. (4) To ensure efficient resolution planning while preserving proportionality, the scope of resolution reporting requirements may have to differ from the scope of prudential reporting requirements, when necessary to ensure that resolution authorities have adequate and credible data to perform their tasks. In that context, it is necessary to ensure that resolution reporting is not impeded by prudential waivers or by resolution groups not subject to prudential consolidation requirements.

(5) To ensure that resolution plans are based on a minimum set of data of consistently high quality and precision, a single data point model should be adopted, as is the practice in supervisory reporting. The single data point model should consist of a structural representation of the data items, and identify all relevant business concepts for the purpose of uniform reporting for resolution planning, and should contain all the relevant specifications necessary for further developing uniform IT reporting solutions. (6) To safeguard the quality, consistency and accuracy of data items reported by institutions, those data items should be subject to common validation rules. (7) Due to their very nature, validation rules and data point definitions are updated regularly in order to ensure that they comply, at all times, with applicable regulatory, analytical and information technology requirements. However, the time currently required to adopt and publish the detailed single data point model and validation rules means that it is not possible to carry out modifications in a sufficiently rapid and timely manner that would ensure the permanent provision of uniform information regarding resolution plans in the Union. Therefore, stringent qualitative criteria should be established for the detailed single data point model and the detailed common validation rules which will be published electronically by the European Banking Authority (EBA) on its website. The above does not exclude that EBA may also publish on its website technical instructions to fill in the forms and templates specified in this Regulation. (8) Article 11(2) of Directive 2014/59/EU obliges competent and resolution authorities to cooperate to minimise the duplication of information requirements. For that purpose, Implementing Regulation (EU) 2018/1624 introduced a cooperation procedure between competent and resolution authorities, which should be maintained so that competent and resolution authorities jointly verify whether some or all of the requested information is already available to the competent authority. Where the information is available to the competent authority, it is appropriate that it transmits it to the resolution authority directly. (9) Given the extent of the amendments to Implementing Regulation (EU) 2018/1624, it is appropriate, for reasons of legal certainty and clarity, to adopt a new Implementing Regulation and, therefore, to repeal and replace Implementing Regulation (EU) 2018/1624. (10) This Regulation is based on the implementing technical standards submitted to the Commission by the EBA. (11) The EBA has conducted open public consultations on the implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12, ELI: http://data.europa.eu/eli/reg/2010/1093/oj).

, HAS ADOPTED THIS REGULATION:

Article 1

Definition For the purposes of this Regulation, relevant legal entity means a group entity as defined in Article 2(1), point (31), of Directive 2014/59/EU, other than a resolution entity, which is established in the Union and meets any of the following conditions: (a) it provides critical functions; (b) its individual total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013 of the European Parliament and of the Council Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj). equals or exceeds 2 % of the consolidated total risk exposure amount of the Union parent undertaking; (c) its individual total exposure measure referred to in Article 429(4) of Regulation (EU) No 575/2013 equals or exceeds 2 % of the consolidated total exposure measure of the Union parent undertaking; (d) its individual operating income equals or exceeds 2 % of the group’s consolidated total operating income calculated at the level of the Union parent undertaking; (e) its individual total assets exceed EUR 5 billion; (f) it is important for the financial stability in at least one Member State. For the purposes of point (b) of the first paragraph, for a group comprising more than one resolution entity, an entity shall be regarded as a relevant legal entity where its individual total risk exposure amount equals or exceeds 2 % of the total risk exposure amount of the resolution entity at the resolution group consolidated level. For the purposes of point (c) of the first paragraph, for a group comprising more than one resolution entity, an entity shall be regarded as relevant legal entity where its individual total exposure measure equals or exceeds 2 % of the total exposure measure of the resolution entity at the resolution group consolidated level.

Article 2

Resolution reporting by institutions that are not part of a group subject to consolidated supervision pursuant to Articles 111 and 112 of Directive 2013/36/EU

1. Resolution entities that are not part of a group subject to consolidated supervision pursuant to Articles 111 and 112 of Directive 2013/36/EU of the European Parliament and of the Council Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338, ELI: http://data.europa.eu/eli/dir/2013/36/oj). shall submit to the resolution authority, on an individual basis, the information specified in all the templates set out in Annex I to this Regulation, except the information referred to in templates Z 01.01, Z 04.00, Z 07.02, Z 07.03 and Z 11.00.
2. Liquidation entities that are not subject to simplified obligations, that are not part of a group subject to consolidated supervision pursuant to Articles 111 and 112 of Directive 2013/36/EU, and for which the resolution authority has not determined the requirement referred to in Article 45(1) of Directive 2014/59/EU in accordance with Article 45c(2a), second subparagraph, of that Directive, shall submit to the resolution authority, on an individual basis, the information specified in templates Z 01.02, Z 02.00, Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5, Z 07.04 and Z 09.01 set out in Annex I to this Regulation.

1. Liquidation entities that are not subject to simplified obligations, that are not part of a group subject to consolidated supervision pursuant to Articles 111 and 112 of Directive 2013/36/EU, and for which the resolution authority has determined the requirement referred to in Article 45(1) of Directive 2014/59/EU in accordance with Article 45c(2a), second subparagraph, of that Directive shall submit to the resolution authority, on an individual basis, the information specified in templates Z 01.02, Z 02.00, Z 03.01, Z 03.02, Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5, Z 07.04 and Z 09.01 set out in Annex I to this Regulation, .

Article 3

Group resolution reporting – resolution groups

1. A Union parent undertaking shall submit to the group-level resolution authority the information specified in templates Z 01.01, Z 01.02 and Z 08.01 to Z 09.04 set out in Annex I in relation to all group entities.
2. A Union parent undertaking shall submit to the group-level resolution authority the information on financial interconnections between all group entities, as specified in template Z 04.00 set out in Annex I.
3. A Union parent undertaking shall submit to the group-level resolution authority the information specified in templates Z 02.00 set out in Annex I as follows: (a) on an individual basis for all the group’s resolution entities, including the Union parent undertaking, and for all the relevant legal entities that are institutions; (b) on a consolidated basis or, where applicable, on sub-consolidated basis, for all the group’s resolution entities, including the Union parent undertaking, and for all the relevant legal entities for which the resolution authority has determined a requirement as referred to in Article 45(1) of Directive 2014/59/EU on a consolidated or sub-consolidated basis, regardless of whether those entities are subject to Part One, Title II, Chapter 2, of Regulation (EU) No 575/2013.
4. A Union parent undertaking shall submit to the group-level resolution authority the information specified in templates Z 03.01 or Z 03.02 set out in Annex I as follows: (a) on an individual basis, for all the group’s resolution entities, including the Union parent undertaking, and for all the relevant legal entities that are institutions for which the resolution authority has determined a requirement as referred to in Article 45(1) of Directive 2014/59/EU; (b) on a consolidated or sub-consolidated basis, for all the group’s resolution entities, including the Union parent undertaking, and for all relevant legal entities that are institutions for which the resolution authority has determined a requirement as referred to in Article 45(1) of Directive 2014/59/EU regardless of whether those entities are subject to Part One, Title II, Chapter 2, of Regulation (EU) No 575/2013.
5. A Union parent undertaking shall submit to the group-level resolution authority the information referred to in templates Z 07.01.1, Z 07.01.2, Z 07.01.3, Z 07.01.4 and Z 07.01.5 set out in Annex I at the level of each Member State in which the group operates.

1. A Union parent undertaking shall submit to the group-level resolution authority the information referred to in templates Z 07.02, Z 07.03 and Z 07.04 set out in Annex I in relation to the critical functions and core business lines provided by any group entity.
2. A Union parent undertaking shall submit to the group-level resolution authority, on an individual basis, the information specified in templates Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5, Z 07.04 and Z 11.00 to Z 17.00 set out in Annex I for all the group’s resolution entities, including the Union parent undertaking.
3. The Union parent undertaking shall submit to the group-level resolution authority, on an individual basis, the information specified in templates Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5 and Z 07.04 set out in Annex I for all the relevant legal entities that are institutions.
4. Paragraph 2, paragraph 3, point (a), and paragraphs 4, 5 and 6 of this Article shall apply notwithstanding any derogation from the application of prudential requirements granted in accordance with Article 7(1) or (3) of Regulation (EU) No 575/2013 or Article 8 of Regulation (EU) 2019/2033 of the European Parliament and of the Council Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 on the prudential requirements of investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014 (OJ L 314, 5.12.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/2033/oj). or any waiver of the application of the minimum requirement for own funds and eligible liabilities granted in accordance with Article 45f of Directive 2014/59/EU.

Article 4

Group resolution reporting – groups comprising only liquidation entities A Union parent undertaking of a group comprising only liquidation entities that are not subject to simplified obligations shall submit to the group-level resolution authority: (a) the information specified in templates Z 01.01, Z 01.02, Z 07.01.1 to Z 07.01.5 and Z 09.01 set out in Annex I in relation to all group entities, template Z 02.00 on a consolidated basis, and template Z 04.00 in relation to the financial interconnections between all group entities; (b) on an individual basis, for itself and for each relevant legal entity for which the resolution authority has not determined the requirement referred to in Article 45(1) of Directive 2014/59/EU, in accordance with Article 45c(2a), second subparagraph, of that Directive, the information specified in templates Z 02.00, Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5, Z 07.04 set out in Annex I to this Regulation ; (c) on an individual basis, for itself and for each relevant legal entity for which the resolution authority has determined the requirement referred to in Article 45(1) of Directive 2014/59/EU, in accordance with Article 45c(2a), second subparagraph, of that Directive, the information specified in templates Z 02.00, Z 03.01, Z 03.02, Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5, Z 07.04 set out in Annex I to this Regulation.

Article 5

Adjustments to group resolution reporting

1. For a group the Union parent undertaking of which is a liquidation entity and which comprises resolution entities, the Union parent undertaking shall submit the following: (a) for group entities belonging to resolution groups, the information referred to in Article 3; (b) for liquidation entities not subject to simplified obligations and that are not part of any resolution group, the information referred to in Article 4.
2. For a resolution group as referred to in Article 2(1), point (83b), (b), of Directive 2014/59/EU, the information referred to in Article 3 of this Regulation shall be submitted by at least one of the group’s resolution entities. That information shall effectively cover all the credit institutions permanently affiliated to the central body of that resolution group, the central body itself, and their respective subsidiaries, on an individual, sub-consolidated and consolidated basis, as appropriate.

Article 6

Frequency, reference dates and remittance dates

1. Institutions or, in the case of groups, Union parent undertakings shall submit the information referred to in Articles 2 to 5 as follows: (a) for the templates Z 01.01, Z 01.02, Z 02.00, Z 03.01, Z 03.02, Z 04.00, Z 05.01, Z 05.02, Z 06.00 and Z 11.00 to Z 17.00, at the latest by 31 March each year in respect of the last day of the previous calendar year; (b) for the templates Z 07.01.1 to Z 07.04, Z 08.01 to Z 08.05 and Z 09.01 to Z 09.04, at the latest by 30 April each year in respect of the last day of the previous calendar year. For the purposes of point (a) of the first paragraph, where 31 March is not a business day, the information shall be provided on the following business day. For the purposes of point (b) of the first paragraph, where 30 April is not a business day, the information shall be provided on the following business day.
2. Resolution authorities shall specify whether the information shall be directly submitted to the resolution authority or whether it shall be submitted to the competent authority instead, where applicable.
3. Institutions or, in the case of groups, Union parent undertakings may submit unaudited figures. Where audited figures deviate from submitted unaudited figures, the revised, audited figures shall be submitted without undue delay.
4. For the purposes of paragraph 3, unaudited figures are figures that have not received an external auditor’s opinion and audited figures are figures audited by an external auditor expressing an audit opinion.
5. Corrections to the submitted reports shall be submitted without undue delay.

Article 7

Data exchange formats and information accompanying the submission

1. Institutions or, in the case of groups, Union parent undertakings, shall submit the information referred to in Articles 2 to 5, as specified in the templates set out in Annex I, in the data exchange formats and representations specified by resolution authorities, and shall respect the data point definitions included in the single data point model referred to in Annex II and the validation rules referred to in Annex III.

1. In addition to the obligation referred to in paragraph 1, institutions or, in the case of groups, Union parent undertakings shall ensure the following: (a) numerical values shall be submitted as follows: (i) data points with the data type Monetary shall be reported using a minimum precision equivalent to ten thousands of units; (ii) data points with the data type Percentage shall be expressed as per unit with a minimum precision equivalent to four decimals; (iii) data points with the data type Integer shall be reported using no decimals and a precision equivalent to units. (b) institutions and insurance undertakings shall be identified solely by their Legal Entity Identifier; (c) legal entities and counterparties other than institutions and insurance undertakings shall be identified by their Legal Entity Identifier, where available; (d) information that is not required or not applicable shall not be included in a data submission.
2. Institutions or, in the case of groups, Union parent undertakings, shall accompany the submitted data by the following information: (a) reference date; (b) reporting currency; (c) accounting standard; (d) Legal Entity Identifier of the reporting entity; (e) level of application as set out in Articles 2, 3 and 4.

Article 8

Provision of additional information for individual or group resolution plans

1. The resolution authority or the group-level resolution authority shall request additional information or information in a new format from the relevant institution or the Union parent undertaking where any of the following applies: (a) the resolution authority or group-level resolution authority considers that such information is not covered by any template set out in Annex I and is necessary to draw up and implement resolution plans; (b) the resolution authority or group-level resolution authority considers that getting such information from entities subject to simplified obligations is necessary to draw up and implement resolution plans; (c) the format in which an information is provided by the competent authority pursuant to Article 9(2) is not suitable for drawing up or implementing resolution plans.
2. For the request referred to in paragraph 1, the resolution authority shall: (a) identify the additional information to be provided; (b) specify the appropriate timeframe within which the institution or, in the case of groups, the Union parent undertaking shall provide the information to the resolution authority, taking into account the volume and complexity of the information required; (c) specify the format to be used by institutions or, in the case of groups, by Union parent undertakings, to provide the information to the resolution authority; (d) specify whether the information has to be provided on an individual, sub-consolidated, or consolidated basis, and whether its scope is local, Union-wide or global; (e) specify the exact recipient, the data exchange formats, and the information that is to accompany submissions in case additional information is to be provided.

Article 9

Cooperation between competent and resolution authorities

1. Competent and resolution authorities shall jointly verify whether part or all of the information to be provided to the resolution authority pursuant to Articles 2 to 5 and Articles 7 and 8 is already available to the competent authority.
2. Where part or all of the information is already available to the competent authority, that authority shall provide such information to the resolution authority in a timely manner.
3. For the purposes of paragraph 2, resolution authorities shall inform institutions or, in the cases of groups, Union parent undertakings, of the information that is required to be included in the submission of information pursuant to this Regulation. Resolution authorities shall identify that information by reference to the templates set out in Annex I.

Article 10

Repeal Implementing Regulation (EU) 2018/1624 is repealed. References to the repealed Implementing Regulation shall be construed as references to this Regulation.

Article 11

Entry into force This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 14 November 2025. For the Commission The President Ursula von der Leyen

Annex

ANNEX I TemplateTemplate DescriptionShort NameOrganisational StructureZ 01.01Legal EntitiesORG 1Z 01.02Ownership StructureORG 2Aggregate Liability DataZ 02.00Liability StructureLIAB 1Z 03.01Own Funds Requirement - Credit InstitutionsLIAB 2Z 03.02Own Funds Requirement - Investment FirmsLIAB 3Z 04.00Intragroup Financial InterconnectionsLIAB 4Z 05.01Major Liability CounterpartiesLIAB 5Z 05.02Major Off Balance Sheet CounterpartiesLIAB 6Z 06.00Deposit InsuranceLIAB 7Critical FunctionsZ 07.01Criticality assessment of economic functionsFUNC 1Z 07.02Mapping of economic functions to legal entitiesFUNC 2Z 07.03Mapping of core business lines to legal entitiesFUNC 3Z 07.04Mapping of economic functions to core business linesFUNC 4Relevant ServicesZ 08.01Relevant ServicesSERV 1Z 08.02Relevant Services – mapping to operational assetsSERV 2Z 08.03Relevant Services – mapping to rolesSERV 3Z 08.04Critical Services – mapping to critical functionsSERV 4Z 08.05Essential Services – mapping to core business linesSERV 5Financial Market InfrastructuresZ 09.01FMI Services – Providers and UsersFMI 1Z 09.02FMI Services – Mapping to Critical and Essential FMIsFMI 2Z 09.03FMI Services – Key MetricsFMI 3Z 09.04FMI Services – CCPs – Alternative providerFMI 4Granular Liability DataZ 11.00Intragroup Liabilities, excluding DerivativesLIAB G 1Z 12.00Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup)LIAB G 2Z 13.00All Deposits (excluding intragroup)LIAB G 3Z 14.00Other financial Liabilities (not included in other tabs, excluding intragroup)LIAB G 4Z 15.00DerivativesLIAB G 5Z 16.00Secured Finance transactions, excluding intragroupLIAB G 6Z 17.00Other Non-Financial Liabilities (not included in other tabs, excluding intragroup)LIAB G 7

Z 01.01 - Legal entities (ORG 1) EntityEntity nameCodeType of codeEntity typeCountryLEI of POE of Resolution GroupArticle 7 CRR WaiverArticle 8 CRR WaiverSubject to Article 9 CRRArticle 10 CRR waiverTotal assetsTotal Risk Exposure AmountTotal Exposure MeasureTotal operating incomeAccounting standardContribution to consolidated total risk exposure amountContribution to consolidated total exposure measureContribution to consolidated operating incomeRelevant legal entity0010002000250040005000550070008000900100011001500160017002100260027002800320 Z 01.02 - Ownership Structure (ORG 2) InvestorInvesteeOwnershipNameCodeType of codeNameCodeType of codeInternational BranchShare CapitalVoting rights in the entity001000200030004000500060007000800090 Z 02.00 - Liability Structure (LIAB 1) CounterpartyHouseholdsNon-financial corporations (SMEs)Non-financial corporations (non-SMEs)Credit institutionsOther financial corporationsOutstanding AmountCarrying AmountOutstanding AmountCarrying AmountOutstanding AmountCarrying AmountOutstanding AmountCarrying AmountOutstanding AmountCarrying AmountOf which Insurance firms & pension fundsOutstanding AmountCarrying AmountRowItem0010001100200021003000310040004100500051005500560100LIABILITIES EXCLUDED FROM BAIL-IN 0110Covered deposits0120Secured liabilities - collateralized part0130Client liabilities, if protected in insolvency0140Fiduciary liabilities, if protected in insolvency0150Institution liabilities < 7 days0161System (operator) and CCP liabilities < 7 days0170Employee liabilities0180Liabilities critical to operational daily functioning0190Tax and social security authorities liabilities, if preferred0200DGS liabilities 0210Liabilities towards other entities of the resolution group0300LIABILITIES NOT EXCLUDED FROM BAIL-IN0310Deposits, not covered but preferential0311of which: residual maturity <= 1 month0312of which: residual maturity > 1 month < 1 year0313of which: residual maturity >= 1 year and < 2 years0314of which: residual maturity >= 2 years0320Deposits, not covered and not preferential0321of which: residual maturity <= 1 month0322of which: residual maturity > 1 month < 1 year 0323of which: residual maturity >= 1 year and < 2 years0324of which: residual maturity >= 2 years0330Balance sheet liabilities arising from derivatives0331Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offset0332Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset0333Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incorporating estimated close-out amounts 0334Sum of net liability positions taking into account prudential netting rules0340Uncollateralized secured liabilities0341of which: residual maturity <= 1 month0342of which: residual maturity > 1 month < 1 year0343of which: residual maturity >= 1 year and < 2 years0344of which: residual maturity >= 2 years0350Structured notes0351of which: residual maturity <= 1 month0352of which: residual maturity > 1 month < 1 year0353of which: residual maturity >= 1 year and < 2 years0354of which: residual maturity >= 2 years

0360Senior unsecured liabilities0361of which: residual maturity <= 1 month0362of which: residual maturity > 1 month < 1 year0363of which: residual maturity >= 1 year and < 2 years0364of which: residual maturity >= 2 years0365Senior non-preferred liabilities0366of which: residual maturity <= 1 month0367of which: residual maturity > 1 month < 1 year0368of which: residual maturity >= 1 year and < 2 years0369of which: residual maturity >= 2 years 0370Subordinated liabilities (not recognised as own funds)0371of which: residual maturity <= 1 month0372of which: residual maturity > 1 month < 1 year0373of which: residual maturity >= 1 year and < 2 years0374of which: residual maturity >= 2 years0380Other MREL eligible liabilities0381of which: residual maturity >= 1 year and < 2 years0382of which: residual maturity >= 2 years0390Non-financial liabilities0400Residual liabilities0500OWN FUNDS 0510Common Equity Tier 1 Capital0511of which: capital instruments/share capital0512of which: instruments ranking pari passu with ordinary shares0520Additional Tier 1 capital0521of which: (part of) subordinated liabilities recognised as own funds0530Tier 2 Capital0531of which: (part of) subordinated liabilities recognised as own funds0600TOTAL LIABILITIES & OWN FUNDS INCLUDING DERIVATIVE LIABILITIES0800TOTAL EQUITY CounterpartyGeneral governments & Central banksNon identified, listed on a trading venueNon identified, not listed on a trading venueTOTALof which: intragroupof which: liabilities governed by the law of a third-country, excluding intragroupOutstanding AmountCarrying AmountOutstanding AmountCarrying AmountOutstanding AmountCarrying AmountOutstanding AmountCarrying AmountOutstanding AmountCarrying AmountOutstanding AmountCarrying AmountRowItem0060006100700071008000810090009101000101011001110100LIABILITIES EXCLUDED FROM BAIL-IN0110Covered deposits0120Secured liabilities - collateralized part0130Client liabilities, if protected in insolvency0140Fiduciary liabilities, if protected in insolvency0150Institution liabilities < 7 days0161System (operator) and CCP liabilities < 7 days0170Employee liabilities0180Liabilities critical to operational daily functioning0190Tax and social security authorities liabilities, if preferred0200DGS liabilities0210Liabilities towards other entities of the resolution group 0300LIABILITIES NOT EXCLUDED FROM BAIL-IN0310Deposits, not covered but preferential0311of which: residual maturity <= 1 month0312of which: residual maturity > 1 month < 1 year0313of which: residual maturity >= 1 year and < 2 years0314of which: residual maturity >= 2 years0320Deposits, not covered and not preferential0321of which: residual maturity <= 1 month0322of which: residual maturity > 1 month < 1 year0323of which: residual maturity >= 1 year and < 2 years0324of which: residual maturity >= 2 years 0330Balance sheet liabilities arising from derivatives0331Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offset0332Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset0333Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incorporating estimated close-out amounts0334Sum of net liability positions taking into account prudential netting rules

0340Uncollateralized secured liabilities0341of which: residual maturity <= 1 month0342of which: residual maturity > 1 month < 1 year0343of which: residual maturity >= 1 year and < 2 years0344of which: residual maturity >= 2 years0350Structured notes0351of which: residual maturity <= 1 month0352of which: residual maturity > 1 month < 1 year0353of which: residual maturity >= 1 year and < 2 years0354of which: residual maturity >= 2 years 0360Senior unsecured liabilities0361of which: residual maturity <= 1 month0362of which: residual maturity > 1 month < 1 year0363of which: residual maturity >= 1 year and < 2 years0364of which: residual maturity >= 2 years0365Senior non-preferred liabilities0366of which: residual maturity <= 1 month0367of which: residual maturity > 1 month < 1 year0368of which: residual maturity >= 1 year and < 2 years0369of which: residual maturity >= 2 years 0370Subordinated liabilities (not recognised as own funds)0371of which: residual maturity <= 1 month0372of which: residual maturity > 1 month < 1 year0373of which: residual maturity >= 1 year and < 2 years0374of which: residual maturity >= 2 years0380Other MREL eligible liabilities0381of which: residual maturity >= 1 year and < 2 years0382of which: residual maturity >= 2 years0390Non-financial liabilities0400Residual liabilities 0500OWN FUNDS0510Common Equity Tier 1 Capital0511of which: capital instruments/share capital0512of which: instruments ranking pari passu with ordinary shares0520Additional Tier 1 capital0521of which: (part of) subordinated liabilities recognised as own funds0530Tier 2 Capital0531of which: (part of) subordinated liabilities recognised as own funds0600TOTAL LIABILITIES & OWN FUNDS INCLUDING DERIVATIVE LIABILITIES0800TOTAL EQUITY Z 03.01 - Own funds requirements - Credit Institutions (LIAB 2) Amount or Percentage00100100Total Risk Exposure Amount0120Total Exposure Measure0210Initial capital0220Leverage Ratio Requirement0300Total SREP Capital Requirement (TSCR) ratio0400Combined Buffer Requirement0410Capital Conservation Buffer0420Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State0430Institution-Specific Countercyclical Capital Buffer0440Systemic Risk Buffer0450Global Systemically Important Institution Buffer0460Other Systemically Important Institution Buffer0500Overall capital requirement (OCR) ratio Z 03.02 Own funds requirements - Investment Firms (LIAB 3) Amount00100100Total own funds requirement0110Own funds requirement0120Additional own funds requirement0130Additional own funds guidance Z 04.00 - Intragroup financial interconnections (LIAB 4) Issuer or guaranteed entityCreditor, holder or guarantee providerFinancial interconnectionEntity nameCodeType of codeEntity nameCodeType of codeOutstanding amountTypeof which issued under 3rd country lawof which MREL eligible0010002000250030004000450050006000700080 Z 05.01 - Major Liability Counterparties LIAB 5) CounterpartyTypeAmountEntity nameCodeType of codeGroup or individualCountrySector00100020002500300040005000600070

Z 05.02 - Major off-balance sheet counterparties (LIAB 6) CounterpartyTypeAmountEntity nameCodeType of CodeGroup or individualCountrySector00100020002500300040005000600070 Z 06.00 - Deposit insurance (LIAB 7) Legal EntityDGS MembershipInstitutional Protection SchemeAdditional protection under contractual schemeEntity nameCodeDGSAmount of covered deposits001000200030004000500060 Z 07.01 - Criticality assessment of economic functions (FUNC 1) Country:Sheet per Country plus (sub)regionEconomic functionsQuantitative DataIDEconomic functionDescription of economic functionMarket shareTotalNumber of ClientsTotalCross border valueValue on AccountsOf which uninsuredOf which recurrentNumber of AccountsOf which recurrentRow0010002000300035003600400050005500601Deposits00101,1Households00201,2Non-financial corporations - SMEs00301,3Non-financial corporations - non-SMEs00401,4General Governments00501,5Other sectors / counterparties (1)00601,6Other sectors / counterparties (2)00701,7Other sectors / counterparties (2) Economic functionsImpact and substitutability analysesOnboarding CapacityCriticality assessmentComments from the groupIDEconomic functionNature and reachRelevanceMarket StructureTimingAbility for substitutionNumber of accountsSize indicator 1 (based on values)Size indicator 2 (based on numbers)Cross border indicatorMarket shareMarket concentrationExpected time for substitutionLegal barriers to market entry or expansionOperational requirementsNumber of applications from new customersover 1 working day (Number of accounts)Impact on marketSubstitutabilityCritical FunctionRow0070008000900100011001200130014001451500160017001801Deposits00101,1Households00201,2Non-financial corporations - SMEs00301,3Non-financial corporations - non-SMEs00401,4General Governments00501,5Other sectors / counterparties (1)00601,6Other sectors / counterparties (2)00701,7Other sectors / counterparties (2) Z 07.01 - Criticality assessment of economic functions (FUNC 1) Country:Sheet per Country plus (sub)region Economic functionsQuantitative DataIDEconomic functionDescription of economic functionMarket shareValue outstandingNumber of ClientsValue outstanding – cross-border valueRow001000200030004000602Lending00802,1Households - lending for house purchase00902,2Households - other lending01002,3Non-financial corporations - SMEs01102,4Non-financial corporations - non-SMEs01202,5General Governments01302,6Other sectors / counterparties (1)01402,7Other sectors / counterparties (2)01502,8Other sectors / counterparties (3)Economic functionsImpact and substitutability analysesCriticality assessmentIDEconomic functionNature and reachRelevanceMarket StructureTimingAbility for substitutionComments from the groupSize indicator 1 (based on values)Size indicator 2 (based on numbers)Cross border indicatorMarket shareMarket concentrationExpected time for substitutionLegal barriers to market entry or expansionOperational requirementsImpact on marketSubstitutabilityCritical FunctionRow0080009001000110012001300140015001600170018001902Lending00802,1Households - lending for house purchase00902,2Households - other lending01002,3Non-financial corporations - SMEs

01102,4Non-financial corporations - non-SMEs01202,5General Governments01302,6Other sectors / counterparties (1)01402,7Other sectors / counterparties (2)01502,8Other sectors / counterparties (3) Z 07.01 - Criticality assessment of economic functions (FUNC 1) Country:Sheet per Country plus (sub)regionEconomic functionsQuantitative DataIDEconomic functionDescription of economic functionMarket shareValue of transactionsValue of transaction of which recurrentValue of open positionsValue of assets under custodyCross border activitiesNumber of transactionsNumber of ClientsValue of transactionsValue of open positionsValue of assets under custodyRow001000200030004000500060007000800090010001103Payments, Cash, Settlement, Clearing, Custody services 01603,1Payment services to MFIs01703,2Payment services to non-MFIs01723.2.1(1) Households01743.2.2(2) Non-financial corporations - SMEs01763.2.3(3) Non-financial corporations – non-SMEs01803,3Cash services01903,4Securities settlement services02003,5CCP clearing services02103,6Custody services02203,7Other services / activities / functions (1)02303,8Other services / activities / functions (2)02403,9Other services / activities / functions (3) Economic functionsImpact and substitutability analysesOnboarding capacityCriticality assessmentIDEconomic functionNature and reachRelevanceMarket StructureTimingAbility for substitutionNumber of accountsComments from the groupSize indicator 1 (based on values)Size indicator 2 (based on numbers)Cross border indicatorMarket shareMarket concentrationExpected time for substitutionLegal barriers to market entry or expansionOperational requirementsNumber of applications from new customersover 1 working day (Number)Number of applications from new customersover 7 working days (Number)Impact on marketSubstitutabilityCritical FunctionRow012001300140015001600170018001900200021002300240025002603Payments, Cash, Settlement, Clearing, Custody services01603,1Payment services to MFIs01703,2Payment services to non-MFIs01723.2.1(1) Households01743.2.2(2) Non-financial corporations - SMEs01763.2.3(3) Non-financial corporations – non-SMEs01803,3Cash services01903,4Securities settlement services02003,5CCP clearing services02103,6Custody services02203,7Other services / activities / functions (1) 02303,8Other services / activities / functions (2)02403,9Other services / activities / functions (3) Z 07.01 - Criticality assessment of economic functions (FUNC 1) Country:Sheet per Country plus (sub)regionEconomic functionsQuantitative DataIDEconomic functionDescription of economic functionMarket shareNotional amountCarrying amountFee incomeCross border valueNumber of CounterpartiesNumber of transactionsNotional amountCarrying amountFee incomeRow00100020003000400050006000700080009001004Capital Markets02504,1Derivatives held for trading - OTC02604,2Derivatives held for trading - non-OTC 02704,3Secondary markets / trading (held-for-trading only)02804,4Primary Markets / underwriting02904,5Other services / activities / functions (1)03004,6Other services / activities / functions (2)03104,7Other services / activities / functions (3)Economic functionsImpact and substitutability analysesCriticality assessmentIDEconomic functionNature and reachRelevanceMarket StructureTimingAbility for substitutionComments from the groupSize indicator 1 (based on values)Size indicator 2 (based on numbers)Cross border indicatorMarket shareMarket concentrationExpected time for substitutionLegal barriers to market entry or expansionOperational requirementsImpact on marketSubstitutabilityCritical FunctionRow0110012001300140015001600170018001900200021002204Capital Markets02504,1Derivatives held for trading - OTC02604,2Derivatives held for trading - non-OTC02704,3Secondary markets / trading (held-for-trading only)02804,4Primary Markets / underwriting

02904,5Other services / activities / functions (1)03004,6Other services / activities / functions (2)03104,7Other services / activities / functions (3) Z 07.01 - Criticality assessment of economic functions (FUNC 1) Country:Sheet per Country plus (sub)regionEconomic functionsQuantitative DataIDEconomic functionDescription of economic functionMarket shareGross carrying amountNumber of Counterparties(Reverse) repurchase agreementsCross border valueValue at Credit InstitutionsRow00100020003000400050006000705Wholesale Funding03205,1Borrowing03305,2Derivatives (assets)03405,3Lending03505,4Derivatives (liabilities) 03605,5Other product types (1)03705,6Other product types (2)03805.7Other product types (3)Economic functionsImpact and substitutability analysesCriticality assessmentIDEconomic functionNature and reachRelevanceMarket StructureTimingAbility for substitutionComments from the groupSize indicator 1 (based on values)Size indicator 2 (based on numbers)Cross border indicatorMarket shareMarket concentrationExpected time for substitutionLegal barriers to market entry or expansionOperational requirementsImpact on marketSubstitutabilityCritical FunctionRow0080009001000110012001300140015001600170018001905Wholesale Funding03205,1Borrowing03305,2Derivatives (assets)03405,3Lending03505,4Derivatives (liabilities)03605,5Other product types (1)03705,6Other product types (2)03805.7Other product types (3) Z 07.02 - Mapping of economic functions to legal entities (FUNC 2) Economic functionLegal entityMonetary importanceCountryIDEntity nameCodeType of codeMonetary amount001000200030004000450050 Z 07.03 - Mapping of Core Business Lines to legal entities (FUNC 3) Core Business lineLegal entityCore business lineBusiness Line IDDescriptionEntity nameCodeType of code001000200030004000500060 Z 07.04 - Mapping of economic functions to core business lines (FUNC 4) Economic functionsCore Business lineCountryIDCore Business lineBusiness Line ID0010002000300040 Z 08.01 - Relevant services (SERV 1) Service IdentifierService typeUnique service title as per bank taxonomyService recipientService providerCriticalityContract IDGoverning lawResolution-resilienceCritical ICT third party service provider under DORAICT service under DORAEntityParentService deliveryNameCodeNameCodeType of codeNameCodeType of codeResolution-resilience featuresBusiness Reorganization Plan (BRP)Alternative mitigating actions00050010002000300040005000600070008000900100011001200130014001500160017001800190 Z 08.02 - Relevant services - mapping to operational assets (SERV 2) Service IdentifierService typeUnique service title as per bank taxonomyAsset identifierType of assetName of assetCriticalityLegal/contract typeContract IDGoverning lawResolution-resilient featuresResolution-resilience featuresBusiness Reorganization Plan (BRP)Alternative mitigating actions0005001000200030004000500060007000800090010001100120 Z 08.03 - Relevant services - mapping to roles (SERV 3) Service IdentifierService typeUnique service title as per bank taxonomyRole IDRole NameDepartmentCriticality0005001000200030004000500060

Z 08.04 - Critical services - mapping to critical functions (SERV 4) Service IdentifierService typeUnique service title as per bank taxonomyCritical functionCountryID00050010002000300040 Z 08.05 - Essential services - mapping to core business lines (SERV 5) Service IdentifierService typeUnique service title as per bank taxonomyCore business lineNameID00050010002000300040 Z 09.01 - FMI services - Providers and Users (FMI 1) ID representing combination of user, FMI, system type and intermediaryUserProviderEntity nameEntity codeFMIIntermediarySystem typeFMI name (included in predefined list)FMI name (not included in predefined list)FMI CodeOperator of the FMIParticipation modeIntermediary nameIntermediary codeContract ID001000200030004000500060007000800090010001100120 ProviderCommunicationContracts and ServicesPoint of contact at FMI/ intermediaryGoverning lawResolution-resilient contractCurrencies relevant for reporting entityServices provided to FMI/ intermediaryServices provided by FMI/ intermediaryCommunication service providersOther service providers enabling access to FMIEURGBPUSDCHFJPYOther currenciesFMI proprietarySWIFTOther communication service providers - NameName of additional service providersAdditional services0130014001500160017001800190020002100220023002400250026002700280 Z 09.02 - FMI services - Mapping to Critical and Essential FMIs (FMI 2) ID representing combination of user, FMI, system type and intermediary (IDFMI) Critical FMIEssential FMICountryCritical Function IDCore Business Line ID001000200030004000500060 Z 09.03 - FMI services - Key metrics (FMI 3) ID representing combination of user, FMI, system type and intermediary (IDFMI) Segment (only for CCPs) (SEG) Key metricsContribution to default fundInitial margin on proprietary accountInitial margin on client accountsValue of positions on proprietary accountsValue of positions on client accountsNumber of clients covered by omnibus accountsNumber of clients covered by segregated accountsNumber of transactions on proprietary accountsNumber of transactions on client accountsValue of transactions on proprietary accountsValue of transactions on client accountsCumulated notional amountCredit linePeak of liquidity or collateral requirementsEstimated additional liquidity or collateral requirements in a stress situation00100020003000400050006000700080009001000110012001300140015001600170 Z 09.04 - FMI Services - CCPs- Alternative provider (FMI 4) ID representing combination of user, FMI, system type and intermediary (CCP only) Product TypeSubstitutability (Y/N)Alternative providerID alternative provider00100020003000400050 Z11.00 - Intragroup Liabilities, excluding Derivatives (LIAB G 1) N°Reconciliation with aggregated dataZ11.00 - Intragroup Liabilities, excluding DerivativesRowColumnInsolvency RankingContract IdentifierName of the counterpartyIdentifier of the counterpartyType of identifierRelationship with counterpartyType of Liabillity0010002000210030004000450050005300550056Z11.00 - Intragroup Liabilities, excluding DerivativesGoverning LawIf Third Country, Contractual RecognitionOutstanding Principal AmountAccrued InterestCurrencyIssuance DateEarliest Redemption DateLegal MaturityAmount of pledge, lien or collateralGuarantor if applicableAmount meeting the conditions for MREL eligibilityQualifying as Own FundsAmount Qualifying as Owns Funds0060007000800090010001100120013001500160017501800190

Z12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2) N°Reconciliation with aggregated dataZ12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2)RowColumnInsolvency RankingISINType of InstrumentGoverning LawIf Third Country Law, Contractual RecognitionCurrencyOutstanding Principal Amount0010002000300040005000600070008000900110Z12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2)Accrued InterestCoupon TypeCurrent coupon rate (%)Issue dateEarliest Redemption DateLegal MaturityPublic/Private PlacementPaying AgentCounterparty identifierType of identifier0120013001400150016001700180019002100215Z12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2)Exchanges Securities are Listed OnSettlement SystemsRegistrarCentral Securities DepositoryAmount of pledge, lien or collateralGuarantorAmount meeting the conditions for MREL eligibilityQualifying as Own FundsAmount Qualifying as Owns Funds022002300240025002700280030503100320 Z13.00 - All Deposits (excluding intragroup) (LIAB-G 3) N°Reconciliation with aggregated dataZ13.00 - All Deposits (excluding intragroup) (LIAB-G 3)RowColumnInsolvency RankingContract IdentifierCounterparty identifierType of identifierGoverning LawCurrencyOutstanding Principal AmountAccrued Interest Current Interest Rate (%) Amount of pledge, lien or collateralAmount meeting the conditions for MREL eligibilityIssuance Date for Term DepositsEarliest Redemption Date0010002000250030003500400045005000600070008000900110011501200130 Z14.00 - Other financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G 4) N°Reconciliation with aggregated dataZ14.00 - Other financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G 4)RowColumnInsolvency RankingContract IdentifierName of the counterpartyCounterparty identifierType of identifierGoverning LawType of financial liabilitiesIf Third Country, Contractual Recognition00100020003000400050005500600065007000750080Z14.00 - Other financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G 4)Outstanding Principal AmountAccrued Interest Current Interest Rate (%) CurrencyIssuance DateEarliest Redemption DateLegal MaturityAmount of pledge, lien or collateralGuarantorAmount meeting the conditions for MREL eligibilityQualifying as Own FundsAmount Qualifying as Owns Funds009001000110012001300140015001700180020502100220 Z15.00 - Derivatives (LIAB-G 5) N°Reconciliation with aggregated dataZ15.00 - Derivatives (LIAB-G 5)ColumnInsolvency RankingMaster Agreement IDType of Master AgreementISDA Protocol Adherent - EntityResolution Stay RecognitionName of counterpartyCounterparty identifier001000200030004000500061007100750080Z15.00 - Derivatives (LIAB-G 5)Type of identifierCountry of CounterpartyIntragroup TransactionGoverning law of master agreement/single contractNumber of Transactions CoveredNet Mark-to-Market ValueValue of Net Collateral PostedEstimated Close-Out AmountEstimated Early Termination Amount008500900095010001100120013001400150

Z16.00 - Secured Finance transactions, excluding intragroup (LIAB-G 6) N°Reconciliation with aggregated dataZ16.00 - Secured Finance, excluding intragroup (LIAB-G 6)ColumnInsolvency RankingMaster Agreement IDType of MAName of the counterpartyCounterparty identifierType of identifierCountry of CounterpartyGoverning Law of MA/single dealNumber of Transactions CoveredNet Amount of Funding ReceivedNet Amount of Collateral Posted0010002000300040005000550060006500700080009001000110 Z17.00 - Other Non-Financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G-7) N°Reconciliation with aggregated dataZ17.00 - Other Non-Financial (not included in other tabs, excluding intragroup) (LIAB-G-7)RowColumnInsolvency RankingContract IdentifierCounterparty identifierType of identifierGoverning LawType of non financial liabilitiesOutstanding AmountCurrencyDate of RecognitionDate of MaturityQualifying as Own FundsAmount Qualifying as Owns Funds001000200030004000500060006500700080009001000110012001300140

Annex

ANNEX II Single data point model All data items set out in Annex I shall be transformed into a single data point model which is the basis for uniform IT systems of institutions and resolution authorities. The single data point model shall meet the following criteria: (a) it provides a structured representation of all data items set out in Annex I; (b) it identifies all the business concepts set out in Annex I; (c) it provides a data dictionary identifying table labels, ordinate labels, axis labels, domain labels, dimension labels and member labels; (d) it provides metrics which specify the property or amount of data points; (e) it provides data point definitions that are expressed as a composition of characteristics that univocally identify the financial concept; (f) it contains all the relevant technical specifications necessary for developing IT reporting solutions producing uniform resolution planning data.

Annex

ANNEX III Validation rules The data items set out in Annex I shall be subject to validation rules ensuring data quality and consistency. The validation rules shall meet the following criteria: (a) they establish the logical relationships between relevant data points; (b) they contain filters and preconditions that specify a set of data to which a validation rule applies; (c) they check the consistency of the reported data; (d) they check the accuracy of the reported data; (e) they set default values which shall be applied where the information concerned has not been reported.