ANNEX II
List of optional indicators
Optional indicators (1)
Total assets (2)
Total EAD
Total assets/Member State's GDP
Total EAD/Member State's GDP
Total RWAs
Total liabilities
Total client money
Total client assets
Total fees and commission income
Market capitalisation
Value of assets under custody
Value of OTC derivatives (notional) (3)
Interbank assets
Interbank liabilities
Inter-financial sector liabilities
Inter-financial sector assets
Cross-jurisdictional liabilities
Cross-jurisdictional claims
Debt securities outstanding
Value of domestic payment transactions
Total deposits
Total covered deposits
Private sector deposits from depositors in the Union
Value of private sector loans, including committed facilities and syndicated loans
Number of private sector loans
Number of deposit accounts — business
Number of deposit accounts — retail
Number of retail customers
Number of domestic subsidiaries and branches
Number of foreign subsidiaries and branches (to be broken down into subsidiaries and branches established in other Member States and in third countries)
Membership of financial market infrastructure
Critical functions provided by the institution to other group companies or by group companies to the institution
Critical functions and core business lines in each relevant jurisdiction, including the provision of services to other institutions
Clearing, payment and settlement services provided to market participants or others and number of other providers available to the market
Payment services provided to market participants or others and number of other providers available to the market
Geographical breakdown of the institution's activity (including the number of jurisdictions in which the institution, and subsidiary entities, operates and the size of the operations)
The institution's market share per business line per jurisdiction (for example, deposit taking, retail mortgages, unsecured loans, credit cards, SME lending, corporate lending, trade finance, payments activities and the provision of other critical services)
The type of regulatory permissions and authorisations (e.g. investment firm or a credit institution; the use of advanced models for the calculation of own funds requirements for credit, market and operational risk)
Private sector loans to domestic recipients
Private sector loans to recipients in a specific region
Mortgage loans to recipients in the Union
Mortgage loans to domestic recipients
Retail loans to recipients established in the Union
Retail loans to domestic recipients
Supervisory Review and Evaluation Process — SREP — score (overall)
SREP scores assigned to capital adequacy, liquidity adequacy, internal governance and institution-wide controls assessments
Regulatory permissions and authorisations, in particular in relation to the use of advanced models for the calculation of own funds requirements for credit, market and operational risk
The overall institution's business model, its viability and sustainability of the institution's strategy based on the outcomes of the business model analysis performed as part of SREP according to the EBA Guidelines for common procedures and methodologies for SREP. For this purpose authorities may use the SREP score assigned to business model and strategy
The institution's position in the jurisdictions in which it operates in terms of the critical functions and core business lines offered in each jurisdiction and the market share of the institution (concentration)
Whether shareholders are concentrated or dispersed, in particular taking account of the number of qualified shareholders and the extent to which the shareholding structure may impact the availability of certain recovery actions for the institution and the resolution tools for the resolution authority
The structure of an institution in terms of assessing whether the institution is part of a group and, if so, whether the group has a complicated or simple structure having regard to financial and operational inter-dependencies
The type of the incorporation of the institution into a private limited company, a limited liability company or any other type of company defined within national law
The size of the guarantee fund relative to the institution's total funds (IPS and other mutual solidarity systems only)
The type of the mutual solidarity system and its risk management policies and procedures
The degree of interconnectedness to other IPS participants
(1) If indicator values in accordance with the definitions prescribed in this Annex are not available due to the fact that relevant entities, which fall within the scope do not report in IFRS and to which Finrep requirements do not apply competent and resolution authorities should use appropriate proxies (e.g. from national GAAP). In this case, relevant authorities should ensure that those proxies are properly explained and correlate to the greatest extent possible with the definitions specified in this template.
(2) ‘Total assets’ is to be calculated on a worldwide basis in accordance with Finrep (IFRS or GAAP) — F 01.01, row 380 column 010.
(3) ‘Value of OTC derivatives’ (notional) is to be calculated on a worldwide basis in accordance with: Finrep (IFRS) → F 10.00, rows 300 + 310 + 320, column 030 + F 11.00, rows 510 + 520 + 530, column 030 or Finrep (GAAP) → F 10.00, rows 300 + 310 + 320, column 050 + F 11.00, rows 510 + 520 + 530, column 030.