(a)

subject to Article 7(3) of this Directive, deposits made by other credit institutions on their own behalf and for their own account;

(b)

own funds as defined in point (118) of Article 4(1) of Regulation (EU) No 575/2013;

(c)

deposits arising out of transactions in connection with which there has been a criminal conviction for money laundering as defined in Article 1(2) of Directive 2005/60/EC;

(d)

deposits by financial institutions as defined in point (26) of Article 4(1) of Regulation (EU) No 575/2013;

(e)

deposits by investment firms as defined in point (1) of Article 4(1) of Directive 2004/39/EC;

(f)

deposits the holder of which has never been identified pursuant to Article 9(1) of Directive 2005/60/EC, when they have become unavailable;

(g)

deposits by insurance undertakings and by reinsurance undertakings as referred to in Article 13(1) to (6) of Directive 2009/138/EC of the European Parliament and of the Council (15);

(h)

deposits by collective investment undertakings;

(i)

deposits by pension and retirement funds;

(j)

deposits by public authorities;

(k)

debt securities issued by a credit institution and liabilities arising out of own acceptances and promissory notes.

(a)

deposits held by personal pension schemes and occupational pension schemes of small or medium-sized enterprises;

(b)

deposits held by local authorities with an annual budget of up to EUR 500 000.