Legal references and instructions

Row number

Explanation

1

Capital instruments and the related share premium accounts

Capital instruments and the related share premium accounts in accordance with points (a) and (b) of Article 26(1) and with Articles 27, 28, 29 CRR and the EBA list as referred to in Article 26(3) CRR, and their breakdown by the type of the instrument.

2

Retained earnings

Retained earnings prior to all regulatory adjustments in accordance with point (c) of Article 26(1) CRR (prior to the inclusion of any interim net profits or losses)

3

Accumulated other comprehensive income (and other reserves)

Amount of accumulated other comprehensive income and other reserves in accordance with points (d) and (e) of Article 26(1) CRR

EU-3a

Funds for general banking risk

Amount of funds for general banking risk in accordance with point (f) of Article 26(1) CRR

4

Amount of qualifying items referred to in Article 484 (3) CRR and the related share premium accounts subject to phase out from CET1

Amount of qualifying items referred to in Article 484(3) CRR and the related share premium accounts subject to phase out from CET1 as described in Article 486(2) CRR

5

Minority interests (amount allowed in consolidated CET1)

Minority interests (allowed amount in consolidated CET1) as per Article 84 CRR

EU-5a

Independently reviewed interim profits net of any foreseeable charge or dividend

Independently reviewed interim profits net of any foreseeable charge or dividend as per Article 26(2) CRR

6

Common Equity Tier 1 (CET1) capital before regulatory adjustments

Sum of amounts in rows 1 to EU-5a of this template

7

Additional value adjustments (negative amount)

Additional value adjustments in accordance with Article 34 and 105 CRR (negative amount)

8

Intangible assets (net of related tax liability) (negative amount)

Intangible assets (net of related tax liability) in accordance with point (b) of Article 36(1) and with Article 37 CRR (negative amount)

9

Not applicable

10

Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability where the conditions in Article 38 (3) CRR are met) (negative amount)

Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability where the conditions in Article 38(3) CRR are met) in accordance with point (c) of Article 36(1) and with Article 38 CRR (negative amount)

11

Fair value reserves related to gains or losses on cash flow hedges of financial instruments that are not valued at fair value

Fair value reserves related to gains or losses on cash flow hedges of financial instruments that are not valued at fair value in accordance with point (a) of Article 33(1) CRR

12

Negative amounts resulting from the calculation of expected loss amounts

Negative amounts resulting from the calculation of expected loss amounts in accordance with point (d) of Article 36(1) and with Article 40 CRR

13

Any increase in equity that results from securitised assets (negative amount)

Any increase in equity that results from securitised assets in accordance with Article 32(1) CRR (negative amount)

14

Gains or losses on liabilities valued at fair value resulting from changes in own credit standing

Gains or losses on liabilities valued at fair value resulting from changes in own credit standing in accordance with point (b) of Article 33(1) of CRR

15

Defined-benefit pension fund assets (negative amount)

Defined-benefit pension fund assets in accordance with point (e) of Article 36(1) and Article 41 CRR (negative amount)

16

Direct, indirect and synthetic holdings by an institution of own CET1 instruments (negative amount)

Direct, indirect and synthetic holdings by an institution of own CET1 instruments as described in point (f) of Article 36 (1) and in Article 42 CRR (negative amount)

17

Direct, indirect and synthetic holdings of the CET 1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)

Direct, indirect and synthetic holdings of the CET1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution as described in point (g) of Article 36(1) and in Article 44 CRR (negative amount)

18

Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)

Direct, indirect and synthetic holdings of the CET1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) as described in point (h) of Article 36(1) and in Articles 43, 45, 46, 49(2) and (3) and 79 CRR (negative amount)

19

Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)

Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) as described in point (i) of Article 36(1), in Articles 43, 45, 47, in point (b) of Article 48(1), and in Article 49(1) to (3) CRR (negative amount)

20

Not applicable

EU-20a

Exposure amount of the following items which qualify for a RW of 1 250  %, where the institution opts for the deduction alternative

Exposure amount which qualifies for a RW of 1 250  %, where the institution opts for the deduction alternative, as described in point (k) of Article 36 (1) CRR

EU-20b

of which: qualifying holdings outside the financial sector (negative amount)

Of the amount in EU-20a, the amount relating to qualifying holdings outside the financial sector in accordance with point (k)(i) of Article 36(1) and with Articles 89 to 91 CRR (negative amount)

EU-20c

of which: securitisation positions (negative amount)

Of the amount in EU-20a of this template, the amount relating to securitisation positions, in accordance with point (k)(ii) of Article 36(1), with point (b) of Article 243(1), with point (b) of Article 244(1) and with Article 258 CRR (negative amount)

EU-20d

of which: free deliveries (negative amount)

Of the amount in EU-20a of this template, the amount relating to free deliveries in accordance with point (k)(iii) of Article 36(1) and with Article 379(3) CRR (negative amount)

21

Deferred tax assets arising from temporary differences (amount above 10 % threshold, net of related tax liability where the conditions in Article 38(3) CRR are met) (negative amount)

Deferred tax assets arising from temporary differences (amount above 10 % threshold, net of related tax liability where the conditions in Article 38(3) CRR are met) as described in point (c) of Article 36(1), in Article 38 and in point (a) of Article 48(1) CRR (negative amount)

22

Amount exceeding the 17,65 % threshold (negative amount)

Amount exceeding the 17.65 % threshold in accordance with Article 48(1) CRR (negative amount)

23

of which: direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities

Of the amount in row 22 of this template, the amount of direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities as described in point (i) of Article 36(1) and in point (b) of Article 48(1) CRR

24

Not applicable

25

of which: deferred tax assets arising from temporary differences

Of the amount in row 22 of this template the amount of deferred tax assets arising from temporary differences as described in point (c) of Article 36(1) in Article 38 and in point (a) of Article 48(1) CRR

EU-25a

Losses for the current financial year (negative amount)

Losses for the financial year in accordance with point (a) of Article 36(1) CRR (negative amount)

EU-25b

Foreseeable tax charges relating to CET1 items except where the institution suitably adjusts the amount of CET1 items insofar as such tax charges reduce the amount up to which those items may be used to cover risks or losses (negative amount)

Amount of foreseeable tax charges relating to CET1 items foreseeable at the moment of their calculation, except where the institution suitably adjusts the amount of CET1 items insofar as such tax charges reduce the amount up to which those items may be applied to cover risks or losses, in accordance with point (l) of Article 36(1) CRR (negative amount)

26

Not applicable

27

Qualifying AT1 deductions that exceed the AT1 items of the institution (negative amount)

Qualifying AT1 deductions that exceed the AT1 items of the institution as described in point (j) of Article 36(1) CRR (negative amount)

EU-27a

Other regulatory adjustments

Institutions shall disclose in this row any regulatory adjustment applicable, reported as part of supervisory reporting and not included in any other row of this template, including the amount of IFRS 9 transitional arrangements, when relevant and until the end of the transitional period

28

Total regulatory adjustments to Common Equity Tier 1 CET1

To be calculated as the sum of amounts in rows 7 to EU-20a, 21, 22 and EU-25a to EU-27a of this template

29

Common Equity Tier 1 (CET1) capital

To be calculated as row 6 minus row 28 of this template

30

Capital instruments and the related share premium accounts

Capital instruments and the related share premium accounts as per Articles 51 and 52 CRR

31

of which: classified as equity under applicable accounting standards

The amount in row 30 of this template classified as equity under applicable accounting standards

32

of which: classified as liabilities under applicable accounting standards

The amount in row 30 of this template classified as liabilities under applicable accounting standards

33

Amount of qualifying items referred to in Article 484 (4) CRR and the related share premium accounts subject to phase out from AT1

Amount of qualifying items referred to in Article 484(4) CRR and the related share premium accounts subject to phase out from AT1 in accordance with Article 486(3) CRR

EU-33a

Amount of qualifying items referred to in Article 494a(1) CRR subject to phase out from AT1

EU-33b

Amount of qualifying items referred to in Article 494b(1) CRR subject to phase out from AT1

34

Qualifying Tier 1 capital included in consolidated AT1 capital (including minority interests not included in row 5) issued by subsidiaries and held by third parties

Qualifying T1 capital included in consolidated AT1 capital (including minority interests not included in row 5 of this template) issued by subsidiaries and held by third parties as described in Articles 85 and 86 CRR

35

of which: instruments issued by subsidiaries subject to phase out

The amount in row 34 of this template that relates to the instruments issued by subsidiaries subject to phase out as described in Article 486(3) CRR

36

Additional Tier 1 (AT1) capital before regulatory adjustments

The sum of amounts in rows 30, 33, EU-33a, EU-33b and 34 of this template

37

Direct, indirect and synthetic holdings by an institution of own AT1 instruments (negative amount)

Direct, indirect and synthetic holdings by an institution of own AT1 instruments as described in point (b) of Article 52(1), in point (a) of Article 56 and in Article 57 CRR (negative amount)

38

Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)

Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution as described in point (b) of Article 56 and in Article 58 CRR (negative amount)

39

Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)

Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) as described in point (c) of Article 56 and in Articles 59, 60 and 79 CRR (negative amount)

40

Direct, indirect and synthetic holdings by the institution of the AT1 instruments of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) (negative amount)

Direct, indirect and synthetic holdings by the institution of the AT1 instruments of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) as described in point (d) of Articles 56 and in Articles 59 and 79 CRR (negative amount)

41

Not applicable

42

Qualifying T2 deductions that exceed the T2 items of the institution (negative amount)

Qualifying T2 deductions that exceed the T2 items of the institution as described in point (e) of Article 56 CRR (negative amount)

Eu-42a

Other regulatory adjustments to AT1 capital

Institutions shall disclose in this row any regulatory adjustment applicable, reported as part of supervisory reporting and not included in any other row of this template

43

Total regulatory adjustments to Additional Tier 1 (AT1) capital

The sum of amounts in rows 37 to EU-42a of this template

44

Additional Tier 1 (AT1) capital

Additional Tier 1 (AT1) capital, to be calculated as row 36 minus row 43 of this template

45

Tier 1 capital (T1 = CET1 + AT1)

Tier 1 capital, to be calculated as row 29 plus row 44 of this template

46

Capital instruments and the related share premium accounts

Capital instruments and the related share premium accounts as described in Articles 62 and 63 CRR

47

Amount of qualifying items referred to in Article 484(5) CRR and the related share premium accounts subject to phase out from T2 as described in Article 486(4) CRR

EU-47a

Amount of qualifying items referred to in Article 494a(2) CRR subject to phase out from T2

EU-47b

Amount of qualifying items referred to in Article 494b(2) CRR subject to phase out from T2

48

Qualifying own funds instruments included in consolidated T2 capital (including minority interests and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties

Qualifying own funds instruments included in consolidated T2 capital (including minority interests and AT1 instruments not included in rows 5 or 34 of this template) issued by subsidiaries and held by third parties as described in Articles 87 and 88 CRR

49

of which: instruments issued by subsidiaries subject to phase out

Of the amount in row 48, the amount relating to instruments issued by subsidiaries subject to phase out, as described in Article 486(4) CRR

50

Credit risk adjustments

Credit risk adjustments in accordance with points (c) and (d) of Article 62 CRR

51

Tier 2 (T2) capital before regulatory adjustments

The sum of amounts in rows 46 to 48 and row 50 of this template

52

Direct, indirect and synthetic holdings by an institution of own T2 instruments and subordinated loans (negative amount)

Direct, indirect and synthetic holdings by an institution of own T2 instruments and subordinated loans as described in sub-point (i) of point (b) of Article 63 in point (a) of Article 66 and in Article 67 CRR (negative amount)

53

Direct, indirect and synthetic holdings of the T2 instruments and subordinated loans of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)

Direct, indirect and synthetic holdings of the T2 instruments and subordinated loans of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution as described in point (b) of Article 66 and in Article 68 CRR (negative amount)

54

Direct, indirect and synthetic holdings of the T2 instruments and subordinated loans of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)

Direct, indirect and synthetic holdings of the T2 instruments and subordinated loans of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) as described in point (c) of Articles 66 and in Articles 69, 70 and 79 CRR (negative amount)

54a

Not applicable

55

Direct, indirect and synthetic holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) (negative amount)

Direct, indirect and synthetic holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) in accordance with point (d) of Article 66 and Articles 69 and 79 CRR (negative amount)

56

Not applicable

EU-56a

Qualifying eligible liabilities deductions that exceed the eligible liabilities items of the institution (negative amount)

Qualifying eligible liabilities deductions that exceed the eligible liabilities items of the institution in accordance with in point (e) of Article 66 CRR (negative amount)

Eu-56b

Other regulatory adjustments to T2 capital

Institutions shall disclose in this row any regulatory adjustment applicable, reported as part of supervisory reporting and not included in any other row of this template.

57

Total regulatory adjustments to Tier 2 (T2) capital

The sum of amounts in rows 52 to EU-56b of this template

58

Tier 2 (T2) capital

Tier 2 (T2) capital to be calculated as row 51 minus row 57 of this template

59

Total capital (TC = T1 + T2)

Total capital to be calculated as row 45 plus row 58 of this template

60

Total Risk exposure amount

Total Risk exposure amount of the group

61

Common Equity Tier 1 capital

Common Equity Tier 1 (as a percentage of total risk exposure amount) to be calculated as row 29 divided by row 60 (expressed as a percentage) of this template in accordance with point (a) of Article 92(2) CRR

62

Tier 1 capital

Tier 1 (as a percentage of total risk exposure amount) to be calculated as row 45 divided by row 60 (expressed as a percentage) of this template in accordance with point (b) of Article 92(2) CRR

63

Total capital

Total capital (as a percentage of total risk exposure amount) to be calculated as row 59 divided by row 60 (expressed as a percentage) of this template in accordance with point (c) of Article 92(2) CRR

64

Institution CET1 overall capital requirements

Institution CET1 overall capital requirements shall be calculated as CET1 requirement in accordance with point (a) of Article 92(1) CRR, plus additional CET1 requirement which the institutions are required to hold in accordance with point (a) of Article 104(1) of Directive (EU) 2013/36 (‘CRD’), plus combined buffer requirement in accordance with Article 128(6) CRD) expressed as a percentage of risk exposure amount.

To be calculated as 4.5 % plus the additional Pillar 2 requirements which the institutions are required to hold in accordance with point (a) of Article 104(1) CRD plus the combined buffer requirement calculated in accordance with Articles 128, 129, 130, 131 and 133 CRD.

This row will show the CET1 ratio relevant for the assessment of constraints on distributions.

65

of which: capital conservation buffer requirement

The amount in row 64 (expressed as a percentage of total risk exposure amount) of this template that relates to the capital conservation buffer requirement in accordance with Article 129 CRD

66

of which: countercyclical capital buffer requirement

The amount in row 64 (expressed as a percentage of total risk exposure amount) of this template that relates to the countercyclical buffer requirement in accordance with Article 130 CRD

67

of which: systemic risk buffer requirement

The amount in row 64 (expressed as a percentage of total risk exposure amount) of this template that relates to the systemic risk buffer requirement in accordance with Article 133 CRD

EU-67a

of which: Global Systemically Important Institution (G-SII) or Other Systemically Important Institution (O-SII) buffer requirement

The amount in row 64 (expressed as a percentage of total risk exposure amount) of this template that relates to the G-SII or O-SII buffer requirement in accordance with Article 131 CRD

EU-67b

of which: additional own funds requirements to address the risks other than the risk of excessive leverage

The amount in row 64 (expressed as a percentage of total risk exposure amount) of this template that relates to additional own funds requirements resulting from the supervisory review process, which have to be met by CET1 capital, as referred to in point (a) of Article 104(1) of Directive 2013/36/EU

68

Common Equity Tier 1 (as a percentage of risk exposure amount) available after meeting the minimum capital requirements

To be calculated as row 61 minus 4.5 (percentage points), minus EU-67b, minus Common Equity Tier 1 capital used by the institution to meet its Additional Tier 1 and Tier 2 capital requirements.

69

Not applicable

70

Not applicable

71

Not applicable

72

Direct and indirect holdings of own funds and eligible liabilities of financial sector entities where the institution does not have a significant investment in those entities (amount below 10 % threshold and net of eligible short positions)

Direct and indirect holdings of the own funds and eligible liabilities of financial sector entities where the institution does not have a significant investment in those entities (amount below 10 % threshold and net of eligible short positions) in accordance with point (h) of Article 36(1) and with Articles, 45, 46, point (c) of Article 56, 59, 60, point (c) of Article 66, 69, 70 and 72i CRR

73

Direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount below 17.65 % thresholds and net of eligible short positions)

Direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount below 17.65 % threshold and net of eligible short positions) in accordance with point (i) of Article 36(1), with Articles 43, 45, 47, with point (b) of Article 48(1) and with Article 49(1) to (3) CRR (the total amount of such investments that are not disclosed in row 19 and row 23 of this template)

74

Not applicable

75

Deferred tax assets arising from temporary differences (amount below 17,65 % threshold, net of related tax liability where the conditions in Article 38 (3) CRR are met)

Deferred tax assets arising from temporary differences (amount below 17.65 % threshold in accordance with point (b) of Article 48(2) CRR, net of related tax liability where the conditions in Article 38(3) CRR are met) in accordance with point (c) of Article 36(1), and with Articles 38 and 48 CRR (the total amount of such deferred tax assets that are not disclosed in row 21 and row 25 of this template)

76

Credit risk adjustments included in T2 in respect of exposures subject to standardised approach (prior to the application of the cap)

Credit Risk Adjustments included in T2 in respect of exposures subject to standardised approach in accordance with point (c) of Article 62 CRR

77

Cap on inclusion of credit risk adjustments in T2 under standardised approach

Cap on inclusion of credit risk adjustments in T2 under standardised approach in accordance with point (c) of Article 62 CRR

78

Credit risk adjustments included in T2 in respect of exposures subject to internal ratings-based approach (prior to the application of the cap)

Credit risk adjustments included in T2 in respect of exposures subject to internal ratings-based approach in accordance with point (d) of Article 62 CRR

79

Cap for inclusion of credit risk adjustments in T2 under internal ratings-based approach

Cap for inclusion of credit risk adjustments in T2 under internal ratings-based approach in accordance with point (d) of Article 62 CRR

80

Current cap on CET1 instruments subject to phase out arrangements

Current cap on CET1 instruments subject to phase out arrangements in accordance with Article 484(3) and with Article 486(2) and (5) CRR

81

Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities)

Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities) in accordance with Article 484(3) and Article 486(2) and (5) CRR

82

Current cap on AT1 instruments subject to phase out arrangements

Current cap on AT1 instruments subject to phase out arrangements in accordance with Articles 484(4), 486(3) and (5) CRR

83

Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities)

Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities) in accordance with Articles 484(4), 486(3) and (5) CRR

84

Current cap on T2 instruments subject to phase out arrangements

Current cap on T2 instruments subject to phase out arrangements in accordance with Articles 484(5), 486(4) and (5) CRR

85

Amount excluded from T2 due to cap (excess over cap after redemptions and maturities)

Amount excluded from T2 due to cap (excess over cap after redemptions and maturities) in accordance with Articles 484(5), 486(4) and (5) CRR

Instructions for completing the regulatory own funds and eligible liabilities instruments main features table

Row number

Explanation

1

Issuer

Institutions shall identify the legal name of the issuer.

Free text

2

Unique identifier (e.g. CUSIP, ISIN or Bloomberg identifier for private placement)

Free text

EU-2a

Public or private placement

Institutions shall specify if the instrument has been publicly or privately placed.

Select from menu: [Public] [Private]

3

Governing law(s) of the instrument

Institutions shall specify the governing law(s) of the instrument.

Free text

3a

Contractual recognition of write down and conversion powers of resolution authorities

Institutions shall specify whether the instrument contains a clause whereby, upon decision by a resolution authority or a relevant third country authority, the principal amount of the instrument is to be written down on a permanent basis or the instrument is to be converted into Common Equity Tier 1 instrument, in the meaning, where applicable, of the following provisions:

A write down and conversion may be both compliant with Article 55 BRRD and any of the first three indents.

Select from menu: [YES] [NO]

4

Current treatment taking into account, where applicable, transitional CRR rules

Institutions shall specify transitional regulatory own funds treatment contained in CRR. The original classification of the instrument is the point of reference independently of possible reclassification in lower tiers of own funds.

Select from menu: [Common Equity Tier 1] [Additional Tier 1] [Tier 2] [Ineligible] [N/A]

Free text – specify if a fraction of the issuance has been reclassified in lower tiers of capital.

5

Post-transitional CRR rules

Institutions shall specify regulatory own funds treatment under CRR without taking into account the transitional treatment.

Select from menu: [Common Equity Tier 1] [Additional Tier 1] [Tier 2] ] [eligible liabilities] [Ineligible]

6

Eligible at solo/(sub-)consolidated/ solo&(sub-)consolidated

Institutions shall specify the level(s) within the group at which the instrument is included in the own funds/eligible liabilities.

Select from menu: [Solo] [(Sub-)Consolidated] [Solo and (Sub-)Consolidated]

7

Instrument type (types to be specified by each jurisdiction)

Institutions shall specify instrument type, varying by jurisdiction.

For CET1 instruments, select name of the instrument in the CET1 list published by the EBA pursuant to Article 26(3) CRR.

For other instruments, select from: menu options to be provided to institutions by each jurisdiction – legal references of CRR articles for each type of instrument to be inserted

8

Amount recognised in regulatory capital or eligible liabilities (Currency in million, as of most recent reporting date)

Institutions shall specify the amount recognised in regulatory own funds or eligible liabilities.

Free text – specify in particular if some parts of the instruments are in different tiers of the regulatory own funds and if the recognised amount in regulatory own funds is different from the amount issued.

9

Nominal amount of instrument

Nominal amount of instrument in currency of issuance and currency used for the reporting obligations

Free text

EU-9a

Issue price

Issue price of instrument

Free text

EU-9b

Redemption price

Redemption price of instrument

Free text

10

Accounting classification

Institutions shall specify accounting classification.

Select from menu: [Shareholders’ equity] [Liability – amortised cost] [Liability – fair value option] [Non-controlling interest in consolidated subsidiary]

11

Original date of issuance

Institutions shall specify the date of issuance.

Free text

12

Perpetual or dated

Institutions shall specify whether an instrument is dated or perpetual.

Select from menu: [Perpetual] [Dated]

13

Original maturity date

For dated instrument, institutions shall specify original maturity date (day, month and year). For perpetual instrument ‘no maturity’ shall be put.

Free text

14

Issuer call subject to prior supervisory approval

Institutions shall specify whether there is an issuer call option (all types of call options).

Select from menu: [Yes] [No]

15

Optional call date, contingent call dates and redemption amount

For instrument with issuer call option, institutions shall specify the first date of call if the instrument has a call option on a specific date (day, month and year) and, in addition, shall specify whether the instrument has a tax and/or regulatory event call. Institutions shall also specify the redemption price, which helps to assess permanence.

Free text

16

Subsequent call dates, if applicable

Institutions shall specify the existence and frequency of subsequent call dates, if applicable, which helps to assess permanence.

Free text

17

Fixed or floating dividend/coupon

Institutions shall specify whether the coupon/dividend is either fixed over the life of the instrument or floating over the life of the instrument or currently fixed but will move to a floating rate in the future, or currently floating but will move to a fixed rate in the future.

Select from menu: [Fixed], [Floating] [Fixed to floating], [Floating to fixed]

18

Coupon rate and any related index

Institutions shall specify the coupon rate of the instrument and any related index that the coupon/dividend rate references.

Free text

19

Existence of a dividend stopper

Institutions shall specify whether the non-payment of a coupon or dividend on the instrument prohibits the payment of dividends on common shares (i.e. whether there is a dividend stopper).

Select from menu: [yes], [no]

EU-20a

Fully discretionary, partially discretionary or mandatory (in terms of timing)

Institutions shall specify whether the issuer has full discretion, partial discretion or no discretion over whether a coupon/dividend is paid. If the institution has full discretion to cancel coupon/dividend payments under all circumstances it must select ‘fully discretionary’ (including when there is a dividend stopper that does not have the effect of preventing the institution from cancelling payments on the instrument). If there are conditions that must be met before payment can be cancelled (e.g. own funds below a certain threshold), the institution must select ‘partially discretionary’. If the institution is unable to cancel the payment outside of insolvency the institution must select ‘mandatory’.

Select from menu: [Fully discretionary] [Partially discretionary] [Mandatory]

Free text (specify the reasons for discretion, existence of dividend pushers, dividend stoppers, ACSM)

EU-20b

Fully discretionary, partially discretionary or mandatory (in terms of amount)

Institutions shall specify whether the issuer has full discretion, partial discretion or no discretion over the amount of the coupon/dividend.

Select from menu: [Fully discretionary] [Partially discretionary] [Mandatory]

21

Existence of step up or other incentive to redeem

Institutions shall specify whether there is a step-up or other incentive to redeem.

Select from menu: [Yes] [No]

22

Noncumulative or cumulative

Institutions shall specify whether dividends / coupons are cumulative or noncumulative.

Select from menu: [Noncumulative] [Cumulative] [ACSM]

23

Convertible or non-convertible

Institutions shall specify whether instrument is convertible or not.

Select from menu: [Convertible] [Nonconvertible]

24

If convertible, conversion trigger(s)

Institutions shall specify the conditions under which the instrument will convert, including point of non-viability. Where one or more authorities have the ability to trigger conversion, the authorities shall be listed. For each of the authorities it shall be stated whether it is the terms of the contract of the instrument that provide the legal basis for the authority to trigger conversion (a contractual approach) or whether the legal basis is provided by statutory means (a statutory approach).

Free text

25

If convertible, fully or partially

Institutions shall specify whether the instrument will always convert fully, may convert fully or partially, or will always convert partially.

Select from menu: [Always Fully] [Fully or Partially] [Always partially]

26

If convertible, conversion rate

Institutions shall specify the rate of conversion into the more loss absorbent instrument.

Free text

27

If convertible, mandatory or optional conversion

For convertible instruments, institutions shall specify whether conversion is mandatory or optional.

Select from menu: [Mandatory] [Optional] [NA] and [at the option of the holders] [at the option of the issuer] [at the option of both the holders and the issuer]

28

If convertible, specify instrument type convertible into

For convertible instruments, institutions shall specify instrument type convertible into. Helps to assess loss absorbency.

Select from menu: [Common Equity Tier 1] [Additional Tier 1] [Tier 2] [Other]

29

If convertible, specify issuer of instrument it converts into

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30

Write-down features

Institutions shall specify whether there is a write down feature.

Select from menu: [Yes] [No]

31

If write-down, write-down trigger(s)

Institutions shall specify the triggers at which write-down occurs, including point of non-viability. Where one or more authorities have the ability to trigger write-down, the authorities shall be listed. For each of the authorities it shall be stated whether it is the terms of the contract of the instrument that provide the legal basis for the authority to trigger write-down (a contractual approach) or whether the legal basis is provided by statutory means (a statutory approach

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32

If write-down, full or partial

Institutions shall specify whether the instrument will always be written down fully, may be written down partially, or will always be written down partially. Helps assess the level of loss absorbency at write-down.

Select from menu: [Always Fully] [Fully or Partially] [Always partially] ]

33

If write-down, permanent or temporary

For write down instrument, institutions shall specify whether write down is permanent or temporary.

Select from menu: [Permanent] [Temporary] [NA]

34

If temporary write-down, description of write-up mechanism

Institutions shall describe the write-up mechanism.

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34a

Type of subordination (only for eligible liabilities)

Institutions shall specify whether the instrument meets any of the types of subordination described in point (d)(i), (ii) and (iii) of Article 72b(2) CRR.

Select from menu:

[Contractual] if the instrument meets the requirements set out in point (d)(i) of Article 72b(2) CRR;

[Statutory] if the instrument meets the requirements set out in point (d)(ii) of Article 72b(2) CRR;

[Structural] if the instrument meets the requirements set out in in point (d)(iii) of Article 72b(2) CRR;

[Exemption from subordination] where the instrument does not meet any of the abovementioned forms of subordination and provided the institution has been permitted, pursuant to Article 72b(4) CRR, to include unsubordinated liabilities as eligible liabilities items.

EU-34b

Ranking of the instrument in normal insolvency proceedings

Institutions shall specify the ranking of the instrument in normal insolvency proceedings.

As defined in [ITS on MREL reporting].

35

Position in subordination hierarchy in liquidation (specify instrument type immediately senior to instrument)

Institutions shall specify the instrument to which it is most immediately subordinate. Where applicable, banks shall specify the column numbers of the instruments in the completed main features table to which the instrument is most immediately subordinate.

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36

Non-compliant transitioned features

Institutions shall specify whether there are non-compliant features.

Select from menu: [Yes] [No]

37

If yes, specify non-compliant features

If there are non-compliant features, institution shall specify which ones.

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EU-37a

Link to the full term and conditions of the instrument (signposting)

Institutions shall include the hyperlink that gives access to the prospectus of the issuance, including all the terms and conditions of the instrument.