Columns

Legal references and instructions

0010

Minimum requirement for own funds and eligible liabilities (MREL)

Articles 45 and 45e of Directive 2014/59/EU

0020

Requirement for own funds and eligible liabilities for G-SIIs (TLAC)

Article 92a of Regulation (EU) No 575/2013

Row

Legal references and instructions

0100 – 0120

Total risk exposure amount and total exposure measure

0100

Total risk exposure amount (TREA)

Point (a) of Article 45(2) of Directive 2014/59/EU, Article 92(3) of Regulation (EU) No 575/2013.

The total risk exposure amount reported in this row shall be the total risk exposure amount which is the basis for compliance with the requirements of Article 45 of Directive 2014/59/EU or Article 92a of Regulation (EU) No 575/2013, as applicable.

0110

Total exposure measure (TEM)

Point (b) of Article 45(2) of Directive 2014/59/EU, Articles 429(4) and 429a of Regulation (EU) No 575/2013.

The total exposure measure reported in this row shall be the total exposure measure which is the basis for compliance with the requirements of Article 45 of Directive 2014/59/EU or Article 92a of Regulation (EU) No 575/2013, as applicable.

0200 – 0230

Own funds and eligible liabilities

0200

Own funds and eligible liabilities

MREL

The amount of own funds and eligible liabilities counting towards MREL shall be reported as the sum of:

In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU.

TLAC

The amount of own funds and eligible liabilities counting towards the G-SII requirement for own funds and eligible liabilities (TLAC) shall be the amount referred to in Article 72l of Regulation (EU) No 575/2013, consisting of:

0210

Of which: own funds and subordinated liabilities

The amount of own funds and subordinated eligible liabilities counting towards MREL shall be reported as the sum of:

In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU.

0220

Of which governed by third country law

The amount of own funds and eligible liabilities that are governed by the law of a third country as referred to in Article 55 of Directive 2014/59/EU.

0230

Of which containing a write down and conversion clause as referred to in Article 55 of Directive 2014/59/EU

The amount of own funds and eligible liabilities that are governed by the law of a third country and that contain a write down and conversion clause as referred to in Article 55 of Directive 2014/59/EU.

0250 – 0290

Other bail-inable liabilities

Entities that, at the date of the reporting of that information, hold amounts of own funds and eligible liabilities of at least 150 % of the requirement laid down in Article 45(1) of Directive 2014/59/EU shall be exempted from reporting the information in rows 0250 to 0290. Such entities may opt to report that information in this template on a voluntary basis.

0250

Other bail-inable liabilities

The amount of bail-inable liabilities, as defined in point (71) of Article 2(1) of Directive 2014/59/EU, that are not included in own funds and eligible liabilities in accordance with Article 45b of that Directive.

That amount corresponds to the difference between the liabilities not excluded from bail-in as reported in {r0300, c0090} of template Z 02.00 laid down in Annex I to Commission Implementing Regulation (EU) 2018/1624 (3) and the eligible liabilities as reported in {r0200} of this template.

0260

Of which governed by third country law

The amount of other bail-inable liabilities that are governed by the law of a third country as referred to in Article 55 of Directive 2014/59/EU.

0270

Of which containing a write down and conversion clause as referred to in Article 55 of Directive 2014/59/EU

The amount of other bail-inable liabilities that are governed by the law of a third country and that contain a write down and conversion clause as referred to in Article 55 of Directive 2014/59/EU.

0280 – 0290

Breakdown of other bail-inable liabilities by residual maturity

0280

Residual maturity of < 1 year

0285

Residual maturity of >= 1 year and < 2 years

0290

Residual maturity of >= 2 years

0300 – 0360

Ratios and subordination exemptions

0300

Own funds and eligible liabilities as a percentage of the TREA

For the purpose of this row, the amount of own funds and eligible liabilities that is reported in row 0200 shall be expressed as a percentage of the total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013.

0310

Of which: own funds and subordinated liabilities

For the purpose of this row, the amount of own funds and subordinated eligible liabilities that is reported in row 0210 shall be expressed as a percentage of the total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013.

0320

Own funds and eligible liabilities as a percentage of the TEM

For the purpose of this row, the amount of own funds and eligible liabilities that is reported in row 0200 shall be expressed as a percentage of the total exposure measure calculated in accordance with Articles 429(4) and 429a of Regulation (EU) No 575/2013.

0330

Of which: own funds and subordinated liabilities

For the purpose of this row, the amount of own funds and subordinated eligible liabilities that is reported in row 0210 shall be expressed as a percentage of the total exposure measure calculated in accordance with Articles 429(4) and 429a of Regulation (EU) No 575/2013.

0340

Does the subordination exemption laid down in Article 72b(4) of Regulation (EU) No 575/2013 apply? (5 % exemption)

This row shall only be reported by entities subject to the G-SII requirement for own funds and eligible liabilities (TLAC requirement).

Where the resolution authority permits liabilities to qualify as eligible liabilities instruments in accordance with Article 72b(4) of Regulation (EU) No 575/2013, the reporting entity shall indicate ‘yes’ in column 0020.

Where the resolution authority does not permit liabilities to qualify as eligible liabilities instruments in accordance with Article 72b(4) of Regulation (EU) No 575/2013, the reporting entity shall indicate ‘no’ in column 0020.

As exemptions laid down in Article 72b(3) and (4) of Regulation (EU) No 575/2013 are mutually exclusive, this row shall not be populated if the reporting entity has populated {r0350}.

0350

Aggregate amount of permitted non-subordinated eligible liabilities instruments if the subordination discretion laid down in Article 72b(3) of Regulation (EU) No 575/2013 is applied (max 3,5 % exemption)

Aggregate amount of non-subordinated liabilities that the resolution authority has permitted to qualify as eligible liabilities instruments for the purpose of the G-SII requirement for own funds and eligible liabilities (TLAC) in accordance with Article 72b(3) of Regulation (EU) No 575/2013 or which qualify pursuant to Article 494(3) of that Regulation.

Until 31 December 2021, the amount reported in this row shall be the amount after application of Article 494(2) of Regulation (EU) No 575/2013 (2,5 % cap).

As the exemptions laid down in Article 72b(3) and (4) of Regulation (EU) No 575/2013 are mutually exclusive, this row shall not be populated if the reporting entity indicates ‘yes’ in {r0340,c0020}.

0360

Share of the total non-subordinated liabilities that is included in own funds and eligible liabilities

This row shall only be reported by entities subject to the G-SII requirement for own funds and eligible liabilities (TLAC requirement).

If a capped subordination exemption laid down in Article 72b(3) of Regulation (EU) No 575/2013 applies, entities shall report:

Column

Legal references and instructions

0010

Minimum requirement for own funds and eligible liabilities (MREL)

Articles 45 and 45e of Directive 2014/59/EU.

0020

Requirements for own funds and eligible liabilities for G-SIIs (TLAC)

Article 92a of Regulation (EU) No 575/2013.

0030

Memo item: Amounts eligible for the purposes of MREL, but not of TLAC

This column shall only be filled in by entities subject to the requirement for own funds and eligible liabilities for G-SIIs (TLAC).

This column shall reflect the difference between amounts of own funds and liabilities eligible to fulfil the requirement laid down in Article 45 of Directive 2014/59/EU in accordance with Article 45e of that Directive and the amount of own funds and liabilities eligible to fulfil the requirement laid down in Article 92a of Regulation (EU) No 575/2013.

Row

Legal references and instructions

0010

OWN FUNDS AND ELIGIBLE LIABILITIES

Own funds and eligible liabilities for the purposes of Article 45e of Directive 2014/59/EU and Article 92a of Regulation (EU) No 575/2013

MREL

The amount of own funds and eligible liabilities counting towards MREL shall be reported as the sum of:

In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements laid down in Article 55 of Directive 2014/59/EU.

TLAC

The amount of own funds and eligible liabilities counting towards the requirement for own funds and eligible liabilities for G-SIIs (TLAC) shall be the amount referred to in Article 72l of Regulation (EU) No 575/2013, consisting of:

0020

(Eligible) own funds

Point (118) of Article 4(1) and Article 72 of Regulation (EU) No 575/2013

In case of MREL, instruments governed by the law of a third country shall only be included in this row and in the rows 0040 and 0050 if they meet the requirements laid down in Article 55 of Directive 2014/59/EU.

0030

Common Equity Tier 1 capital

Article 50 of Regulation (EU) No 575/2013.

0040

(Eligible) Additional Tier 1 capital

Article 61 of Regulation (EU) No 575/2013.

0050

(Eligible) Tier 2 capital

Article 71 of Regulation (EU) No 575/2013.

0060

Eligible liabilities

MREL

Eligible liabilities as defined in point (71a) of Article 2(1) of Directive 2014/59/EU; in case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements laid down in Article 55 of that Directive.

TLAC

Eligible liabilities in accordance with Article 72k of Regulation (EU) No 575/2013.

0070

Eligible liabilities items before adjustments

MREL

Eligible liabilities as defined in point (71a) of Article 2(1) of Directive 2014/59/EU; in case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements laid down in Article 55 of that Directive.

TLAC

Eligible liabilities which comply with all the requirements laid down in Articles 72a to 72d of Regulation (EU) No 575/2013.

0080

Of which: eligible liabilities considered as structurally subordinated

MREL

Liabilities that comply with the conditions laid down in Article 45b of Directive 2014/59/EU because they are issued by a resolution entity that is a holding company and because there are no excluded liabilities as referred to in Article 72a(2) of Regulation (EU) No 575/2013 that rank pari passu or junior to eligible liabilities instruments.

In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements laid down in Article 55 of Directive 2014/59/EU.

This row shall also include eligible liabilities that qualify as a result of the grandfathering in accordance with Article 494b(3) of Regulation (EU) No 575/2013.

TLAC

Liabilities that:

This row shall also include eligible liabilities that qualify as a result of the grandfathering in accordance with Article 494b(3) of Regulation (EU) No 575/2013.

0090

Eligible liabilities subordinated to excluded liabilities

MREL

Eligible liabilities included in the amount of own funds and eligible liabilities in accordance with Article 45b of Directive 2014/59/EU that are subordinated eligible instruments as defined in point (71b) of Article 2(1) of that Directive and liabilities included in the amount of own funds and eligible liabilities in accordance with Article 45b(3) of that Directive. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements laid down in Article 55 of that Directive.

TLAC

Eligible liabilities which comply with all the requirements laid down in Articles 72a to 72d of Regulation (EU) No 575/2013, at the exclusion of liabilities permitted to qualify as eligible liability instruments in accordance with Articles 72b(3) or (4) of that Regulation.

0100

Eligible liabilities instruments issued directly by the resolution entity (not grandfathered)

MREL

Eligible liabilities included in the amount of own funds and eligible liabilities in accordance with Article 45b of Directive 2014/59/EU that are subordinated eligible instruments as defined in point (71b) of Article 2(1) of that Directive and that are issued directly by the resolution entity. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements laid down in Article 55 of that Directive.

TLAC

Eligible liabilities which comply with all the requirements laid down in Articles 72a to 72d of Regulation (EU) No 575/2013, at the exclusion of liabilities permitted to qualify as eligible liability instruments in accordance with Articles 72b(3) or (4) of that Regulation, and which are issued directly by the resolution entity.

This row shall neither include the amortised portion of Tier 2 instruments where the remaining maturity is greater than one year (point (b) of Article 72a(1) of Regulation (EU) No 575/2013) nor eligible liabilities grandfathered under Article 494b of that Regulation.

0110

Eligible liabilities instruments issued by other entities within the resolution group (not grandfathered)

MREL

Eligible liabilities included in the amount of own funds and eligible liabilities in accordance with Article 45b of Directive 2014/59/EU that are issued by subsidiaries and included in MREL in compliance with Article 45b(3) of that Directive. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements laid down in Article 55 of that Directive.

TLAC

Eligible liabilities which comply with all the requirements laid down in Articles 72a to 72d of Regulation (EU) No 575/2013, at the exclusion of liabilities permitted to qualify as eligible liability instruments pursuant to Articles 72b(3) or (4) of that Regulation, that are issued by subsidiaries and qualify for inclusion in the consolidated eligible liabilities instruments of an entity in accordance with Article 88a of that Regulation.

This row shall neither include the amortised portion of Tier 2 instruments where the remaining maturity is greater than one year (point (b) of Article 72a(1) of Regulation (EU) No 575/2013) nor eligible liabilities grandfathered under Article 494b of that Regulation.

0120

Eligible liabilities items issued prior to 27 June 2019

MREL

Eligible liabilities that meet the following conditions:

TLAC

Eligible liabilities that meet the following conditions:

0130

Tier 2 instruments with a residual maturity of at least one year to the extent they do not qualify as Tier 2 items

Point (b) of Article 72a(1) of Regulation (EU) No 575/2013

This row shall include the amortised portion of Tier 2 instruments, where the remaining maturity is greater than one year. Only the amount not recognised in own funds, but meeting all eligibility criteria laid down in Article 72b of Regulation (EU) No 575/2013 shall be reported in this row.

In case of MREL, instruments governed by the law of a third country shall only be included in this row if they meet the requirements laid down in Article 55 of Directive 2014/59/EU.

0140

Eligible liabilities not subordinated to excluded liabilities

MREL

Liabilities that comply with the conditions laid down in Article 45b of Directive 2014/59/EU and that are not wholly subordinated to claims arising from excluded liabilities referred to in Article 72a(2) of Regulation (EU) No 575/2013. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements laid down in Article 55 of Directive 2014/59/EU.

TLAC

Eligible liabilities which comply with the requirements laid down in Articles 72a to 72d of Regulation (EU) No 575/2013, except for point (d) of Article 72b(2) of that Regulation, and are recognised as eligible liabilities in accordance with Articles 72b(3) or (4) of that Regulation. Where Article 72b(3) of Regulation (EU) No 575/2013 applies, the amount reported shall be the amount after the application of the cap laid down in that Article.

0150

Eligible liabilities that are not subordinated to excluded liabilities (not grandfathered pre-cap)

MREL

Liabilities that comply with the conditions laid down in Article 45b(1) to (3) of Directive 2014/59/EU and that are not wholly subordinated to claims arising from excluded liabilities referred to in Article 72a(2) of Regulation (EU) No 575/2013. In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU.

TLAC

Eligible liabilities which comply with the requirements laid down in Articles 72a to 72d of Regulation (EU) No 575/2013, except for point (d) of Article 72b(2) of that Regulation, and which could be permitted to qualify as eligible liabilities instruments in accordance with Article 72b(3) of that Regulation or are permitted to qualify as eligible liabilities instruments in accordance with Article 72b(4) of that Regulation.

Where Article 72b(3) or Article 494(2) of Regulation (EU) No 575/2013 applies, the full amount without the application of the 3,5 % and 2,5 % cap respectively shall be reported in this row.

This row shall not include any amount recognisable on a transitional basis in accordance with Article 494b(3) of Regulation (EU) No 575/2013.

0160

Eligible liabilities that are not subordinated to excluded liabilities issued prior to 27 June 2019 (pre-cap)

MREL

Eligible liabilities that meet the following conditions:

In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU.

TLAC

Eligible liabilities which meet the following conditions:

Where Article 72b(3) or Article 494(2) of Regulation (EU) No 575/2013 applies, the full amount without application of the 3,5 % and 2,5 % cap respectively shall be reported in this row.

0170

Amounts eligible after application of the cap of Article 72b(3) of Regulation (EU) No 575/2013 (not grandfathered)

TLAC

Eligible liabilities that comply with the requirements laid down in Articles 72a to 72d of Regulation (EU) No 575/2013, except for point (d) of Article 72b(2) of that Regulation, after applying paragraphs (3) to (5) of Article 72b of that Regulation, at the exclusion of liabilities recognised pursuant to the grandfathering set out in Article 494b(3) of that Regulation.

Where Article 72b(3) of Regulation (EU) No 575/2013 applies and until 31 December 2021, the amount reported in this row shall be the amount after application of Article 494(2) of that Regulation (2,5 % cap).

0180

Amounts eligible after application of the cap of Article 72b(3) of Regulation (EU) No 575/2013 consisting of items issued prior to 27 June 2019

TLAC

Eligible liabilities that meet the following conditions:

Where Article 72b(3) of Regulation (EU) No 575/2013 applies and until 31 December 2021, the amount reported in this row shall be the amount after application of Article 494(2) of that Regulation (2,5 % cap).

0190

0200

TLAC

This row shall reflect the deductions of exposures between MPE G-SII resolution groups, that correspond to direct, indirect or synthetic holdings of own funds instruments or eligible liabilities instruments of one or more subsidiaries which do not belong to the same resolution group as the resolution entity, in accordance with article 72e(4) of Regulation (EU) No 575/2013.

0210

TLAC

Entities shall report the deduction of investments in other eligible liabilities instruments, as referred to in Article 72e(1) to (3) and Articles 72f to 72j of Regulation (EU) No 575/2013, whereby the amount to be deducted from eligible liabilities items is determined in accordance with Section 2 of Chapter 5a of Title I of Part Two of that Regulation.

0220

Excess of deductions from eligible liabilities over eligible liabilities

Eligible liabilities cannot be negative, but it is possible that the deductions from eligible liabilities are greater than eligible liabilities. When this happens, the eligible liabilities have to be equal to zero, and the excess of the deductions has to be deducted from Tier 2 in accordance with point (e) of Article 66 of Regulation (EU) No 575/2013.

With this item, it is achieved that the eligible liabilities as reported in row 0060 are never lower than zero.

0400 – 0500

Memorandum items

0400

CET1 (%) available after meeting the entity’s requirements

The amount of CET1, equal to zero or positive, available after meeting each of the requirements referred to in points (a), (b) and (c) of Article 141a(1) of Directive 2013/36/EU (4) and the higher of:

The CET1 available shall be expressed in percent of the total risk exposure amount as reported in row 0100 of template M 01.00.

The reported figure shall be identical in both MREL and TLAC columns.

It shall take into account the effect of transitional provisions on the own funds and eligible liabilities, the total risk exposure amount and the requirements themselves. Neither the guidance on additional own funds as referred to in Article 104b of Directive 2013/36/EU nor the combined buffer requirement of point (6) of the first subparagraph of Article 128 of that Directive shall be considered.

0410

Combined buffer requirement (%)

Point (6) of the first subparagraph of Article 128 of Directive 2013/36/EU

The combined buffer requirement shall be expressed as a percentage of the total risk exposure amount.

0420

of which: capital conservation buffer requirement

The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the capital conservation buffer requirement.

0430

of which: countercyclical buffer requirement

The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the countercyclical buffer requirement.

0440

of which: systemic risk buffer requirement

The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the systemic risk buffer requirement.

0450

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

The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the G-SII or O-SII buffer requirement.

0460

Investments in subordinated eligible liabilities of other institutions

The positions reported in this row and rows 0470 to 0490 shall be determined considering the principles laid out in Article 72h CRR (net long positions, look through approach).

0470

Investments in subordinated eligible liabilities of G-SIIs

Amount of holdings of eligible liabilities instruments, as referred to in Article 72b(2) of Regulation (EU) No 575/2013, at the exclusion of instruments pursuant to Article 72b(3) to (5) of that Regulation, that are issued by G-SIIs.

0480

Investments in subordinated eligible liabilities of O-SIIs

Amount of holdings of eligible liabilities instruments as referred to in Article 72b(2) of Regulation (EU) No 575/2013 that are issued by O-SIIs.

Investments in subordinated eligible liabilities of O-SIIs that are at the same time G-SIIs shall not be reported in this row, but exclusively in row 0470.

0490

Investments in subordinated eligible liabilities of other institutions

Amount of holdings of eligible liabilities instruments as referred to in Article 72b(2) of Regulation (EU) No 575/2013 that are issued by institutions that are neither G-SIIs nor O-SIIs.

0500

Excluded liabilities

Article 72a(2) of Regulation (EU) No 575/2013..

Columns

Legal references and instructions

0010

Internal MREL

Articles 45 and 45f of Directive 2014/59/EU.

0020

Internal TLAC

Article 92b of Regulation (EU) No 575/2013.

Row

Legal references and instructions

0010

Level of application

If the entity is subject to internal MREL, and where applicable internal TLAC, on an individual basis, it shall indicate ‘individual’.

If the entity is subject to internal MREL, and where applicable internal TLAC, on a consolidated basis, it shall indicate ‘consolidated’.

0100 – 0110

Total risk exposure amount and total exposure measure

0100

Total risk exposure amount (TREA)

Point (a) of Article 45(2) of Directive 2014/59/EU, Article 92(3) of Regulation (EU) No 575/2013.

The total risk exposure amount reported in this row shall be the total risk exposure amount which is the basis for compliance with the requirements of Article 45 of Directive 2014/59/EU respectively Article 92b of Regulation (EU) No 575/2013, as applicable.

0110

Total exposure measure (TEM)

Point (b) of Article 45(2) of Directive 2014/59/EU, Articles 429(4) and 429a of Regulation (EU) No 575/2013.

The total exposure measure reported in this row shall be the total exposure measure which is the basis for compliance with the requirements of Article 45 of Directive 2014/59/EU respectively Article 92b of Regulation (EU) No 575/2013, as applicable.

0200 – 0270

Eligible own funds and eligible liabilities

0200

Eligible own funds and eligible liabilities

Internal MREL

Sum of eligible own funds, eligible liabilities and guarantees permitted to count towards internal MREL in accordance with Article 45f(2) of Directive 2014/59/EU, considering also, where applicable, the fourth subparagraph of Article 89(2) of that Directive.

In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU.

The amount reported in this row shall be the amount after the deductions or equivalent required in accordance with the method set out in the Delegated Regulation referred to in Article 45f(6) of Directive 2014/59/EU.

Internal TLAC

Eligible own funds and eligible liabilities permitted to count towards internal TLAC in accordance with Article 92b(2) and (3) of Regulation (EU) No 575/2013.

0210

Eligible own funds

Sum of CET1 capital, eligible Additional Tier 1 capital and eligible Tier 2 capital

In case of internal MREL, instruments referred to in the fourth subparagraph of Article 89(2) of Directive 2014/59/EU shall be included in this row and rows 0230 and 0240, where that paragraph applies. Instruments governed by the law of a third country shall only be included in this row and rows 0230 and 0240 if they meet the requirements of Article 55 of that Directive.

0220

Common Equity Tier 1 capital (CET1)

Article 50 of Regulation (EU) No 575/2013.

0230

Eligible Additional Tier 1 capital

Article 61 of Regulation (EU) No 575/2013

Internal MREL

Instruments shall only be considered where they fulfil the criteria referred to in point (b) (ii) of Article 45f(2) of Directive 2014/59/EU.

Internal TLAC

Instruments shall only be considered where they fulfil the criteria laid down in Article 92b(2) of Regulation (EU) No 575/2013.

0240

Eligible Tier 2 capital

Article 71 of Regulation (EU) No 575/2013

Internal MREL

Instruments shall only be considered where they fulfil the criteria set out to in point (b) (ii) of Article 45f(2) of Directive 2014/59/EU.

Internal TLAC

Instruments shall only be considered where they fulfil the criteria laid down in Article 92b(2) of Regulation (EU) No 575/2013.

0250

Eligible liabilities and guarantees

0260

Eligible liabilities (excluding guarantees)

Internal MREL

Eligible liabilities which fulfil the conditions set out in point (a) of Article 45f(2) of Directive 2014/59/EU, considering also, where applicable, the fourth subparagraph of Article 89(2) of that Directive.

In case of instruments governed by the law of a third country, the instrument shall only be included in this row if it meets the requirements of Article 55 of Directive 2014/59/EU.

Internal TLAC

The amount of eligible liabilities shall be calculated in accordance with Article 72k of Regulation (EU) No 575/2013 where those liabilities fulfil the conditions set out in Article 92b(3) of that Regulation.

0270

Guarantees provided by the resolution entity and permitted by the resolution authority

Where the resolution authority of the subsidiary permits the reporting entity to meet the internal MREL requirement with guarantees, the amount of guarantees that are provided by the resolution entity and fulfil all the conditions set out in Article 45f(5) of Directive 2014/59/EU shall be reported.

0280

Memorandum item: Collateralised part of the guarantee

The part of the guarantee reported in row 0270 that is collateralised through a financial collateral arrangement as referred to in point (c) of Article 45f(5) of Directive 2014/59/EU.

0290

(-) Deductions or equivalent

Deductions or equivalent required in accordance with the method set out in the Delegated Regulation referred to in Article 45f(6) of Directive 2014/59/EU. This row shall only be filled in once the Delegated Regulation applies.

0400 – 0440

Ratios of eligible own funds and eligible liabilities

0400

Own funds and eligible liabilities as a percentage of the TREA

Amounts of eligible own funds, eligible liabilities and permitted guarantees of the reporting entity counting towards, respectively, internal MREL and internal TLAC, expressed as a percentage of the total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013.

0410

of which permitted guarantees

Amount of eligible own funds, eligible liabilities and permitted guarantees of the reporting entity that are guarantees provided by the resolution entity and that are recognised by the resolution authority in accordance with Article 45f(5) of Directive 2014/59/EU, which counts towards internal MREL, expressed as a percentage of the total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013.

0420

Own funds and eligible liabilities as a percentage of the TEM

Amounts of eligible own funds and eligible liabilities of the reporting entity counting towards, respectively, internal MREL and internal TLAC, expressed as a percentage of the total exposure measure calculated in accordance with Articles 429(4) and 429a of that Regulation.

0430

of which permitted guarantees

Amount of eligible own funds and eligible liabilities of the reporting entity that are guarantees provided by the resolution entity and that are recognised by the resolution authority in accordance with Article 45f(5) of Directive 2014/59/EU, which counts towards internal MREL, expressed as a percentage of the total exposure measure calculated in accordance with Articles 429(4) and 429a of Regulation (EU) No 575/2013.

0440

CET1 (%) available after meeting the entity’s requirements

The amount of CET1, equal to zero or positive, available after meeting each of the requirements referred to in points (a), (b) and (c) of Article 141a(1) of Directive 2013/36/EU and the higher of:

The CET1 available shall be expressed in percent of the total risk exposure amount as reported in row 0100.

The reported figure shall be identical in both internal MREL and internal TLAC columns.

It shall take into account the effect of transitional provisions on the own funds and eligible liabilities, the total risk exposure amount and the requirements themselves. Neither the guidance on additional own funds as referred to by Article 104b of Directive 2013/36/EU nor the combined buffer requirement of point (6) of the first subparagraph of Article 128 of that Directive shall be considered.

0500 – 0550

Memorandum items

0500

Combined buffer requirement (%)

Point (6) of the first subparagraph of Article 128 of Directive 2013/36/EU

The combined buffer requirement shall be expressed as a percentage of the total risk exposure amount.

0510

of which: capital conservation buffer requirement

The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the capital conservation buffer requirement.

0520

of which: countercyclical buffer requirement

The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the countercyclical buffer requirement.

0530

of which: systemic risk buffer requirement

The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the systemic risk buffer requirement.

0540

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

The amount of the institution specific combined buffer (expressed as a percentage of the total risk exposure amount) that relates to the G-SII or O-SII buffer requirement.

0550 – 0600

Other bail-inable liabilities

Entities that, at the date of the reporting of that information, hold amounts of own funds and eligible liabilities of at least 150 % of the requirement laid down in Article 45(1) of Directive 2014/59/EU shall be exempted from reporting the information in rows 0550 to 0600. Such entities may opt to report that information in this template on a voluntary basis.

0550

Other bail-inable liabilities

The amount of bail-inable liabilities, as defined in point (71) of Article 2(1) of Directive 2014/59/EU, that are not eligible to meet the requirements of Article 45 and 45f of that Directive.

0560

Of which governed by third country law

The amount of other bail-inable liabilities that are governed by the law of a third country as referred to in Article 55 of Directive 2014/59/EU.

0570

Of which containing a write down and conversion clause as referred to in Article 55 of Directive 2014/59/EU

The amount of other bail-inable liabilities that are governed by the law of a third country and that contain a write down and conversion clause as referred to in Article 55 of Directive 2014/59/EU.

0580 – 0600

Breakdown of other bail-inable liabilities by residual maturity

0580

Residual maturity of < 1 year

0590

Residual maturity of >= 1 year and < 2 years

0600

Residual maturity of >= 2 years

0610

Excluded liabilities

Article 72a(2) of Regulation (EU) No 575/2013.

Row

Legal references and instructions

0100

ELIGIBLE LIABILITIES

0200

Deposits, not covered and not preferential >= 1 year

Deposits, not covered and not preferential, as defined for the purposes of row 0320 of template Z 02.00 of Annex I to Regulation (EU) 2018/1624, that are eligible for the purposes of Article 45 of Directive 2014/59/EU.

0210

of which: residual maturity >= 1 year and < 2 years

0220

of which: residual maturity >= 2 years

0230

of which: issued by subsidiaries

0300

Uncollateralized secured liabilities >= 1 year

Uncollateralised secured liabilities, as defined for the purposes of row 0340 of template Z 02.00 of Annex I to Regulation (EU) 2018/1624, that are eligible for the purposes of Article 45 of Directive 2014/59/EU.

0310

of which: residual maturity >= 1 year and < 2 years

0320

of which: residual maturity >= 2 years

0330

of which: issued by subsidiaries

0400

Structured notes >= 1 year

Structured notes, as defined for the purposes of row 0350 of template Z 02.00 of Annex I to Regulation (EU) 2018/1624, that are eligible for the purposes of Article 45 of Directive 2014/59/EU.

0410

of which: residual maturity >= 1 year and < 2 years

0420

of which: residual maturity >= 2 years

0430

of which: issued by subsidiaries

0500

Senior unsecured liabilities >= 1 year

Senior unsecured liabilities, as defined for the purposes of row 0360 of template Z 02.00 of Annex I to Regulation (EU) 2018/1624, that are eligible for the purposes of Article 45 of Directive 2014/59/EU.

0510

of which: residual maturity >= 1 year and < 2 years

0520

of which: residual maturity >= 2 years

0530

of which: issued by subsidiaries

0600

Senior non-preferred liabilities >= 1 year

Senior non-preferred liabilities, as defined for the purposes of row 0365 of template Z 02.00 of Annex I to Regulation (EU) 2018/1624, that are eligible for the purposes of Article 45 of Directive 2014/59/EU.

0610

of which: residual maturity >= 1 year and < 2 years

0620

of which: residual maturity >= 2 years

0630

of which: issued by subsidiaries

0700

Subordinated liabilities (not recognised as own funds) >= 1 year

Subordinated liabilities, as defined for the purposes of row 0370 of template Z 02.00 of Annex I to Regulation (EU) 2018/1624, that are eligible for the purposes of Article 45 of Directive 2014/59/EU.

0710

of which: residual maturity >= 1 year and < 2 years

0720

of which: residual maturity >= 2 years

0730

of which: issued by subsidiaries

0800

Other MREL eligible liabilities >= 1 year

Any other instrument that is eligible for the purposes of Article 45 of Directive 2014/59/EU.

0810

of which: residual maturity >= 1 year and < 2 years

0820

of which: residual maturity >= 2 years

0830

of which: issued by subsidiaries

Columns

Legal references and instructions

0010

Insolvency rank

The number of the insolvency rank in the creditor hierarchy of the reporting entity shall be reported, starting with the most junior rank.

The insolvency rank shall be one of the ranks included in the insolvency rankings published by the resolution authority of that jurisdiction.

0020

Type of creditor

The type of creditor shall be one of the following:

This entry shall be selected to report the amounts owned by other creditors, where applicable.

0030

Description of insolvency rank

The description included in the insolvency rankings published by the resolution authority of that jurisdiction, where a standardised list including such a description is available. Otherwise, own description of the insolvency rank by the institution, mentioning at least the main type of instrument in the respective insolvency rank.

0040

Liabilities and own funds

The amount of own funds, of eligible liabilities and, where applicable, of other bail-in-able liabilities that is allocated to the insolvency rank indicated in column 0010 shall be reported.

Where applicable, this column shall include also liabilities excluded from bail-in to the extent they are ranking lower than or pari passu with own funds and eligible liabilities.

In case of entities referred to in the first sentence of paragraph 21, this column shall be left empty, unless those entities choose to apply the derogation of the last sentence of paragraph 21.

0050

Of which excluded liabilities

Amount of liabilities excluded in accordance with Article 72a(2) of Regulation (EU) No 575/2013 or Article 44(2) of Directive 2014/59/EU. Where the resolution authority decided to exclude liabilities in accordance with Article 44(3) of that Directive, those excluded liabilities shall be reported in this row as well.

In case of entities referred to in the first sentence of paragraph 21, this column shall be left empty, unless those entities choose to apply the derogation of the last sentence of paragraph 21.

0060

Liabilities and own funds less excluded liabilities

The amount of liabilities and own funds, as reported in column 0040, shall be reported, reduced by the amount of excluded liabilities reported in column 0050.

0070

of which: own funds and eligible liabilities for the purpose of internal MREL

The amount of own funds and eligible liabilities counting towards internal MREL in accordance with Article 45f(2) of Directive 2014/59/EU shall be reported.

0080 – 0110

of which: with a residual maturity of

The amount of own funds and eligible liabilities counting towards internal MREL, as reported in column 0070, shall be broken down by the residual maturity of the different instruments and items. Instruments and items of perpetual nature shall not be considered in this breakdown, but be reported separately in column 0120.

0080

≥ 1 year < 2 years

0090

≥ 2 year < 5 years

0100

≥ 5 years < 10 years

0110

≥ 10 years

0120

Of which: perpetual securities

Columns

Legal references and instructions

0010

Insolvency rank

See instructions on column 0010 of template M 05.00

This column is a row identifier which shall be unique for all rows in the template.

0020

Description of insolvency rank

See instructions on column 0030 of template M 05.00

0030

Liabilities and own funds

The amount of own funds, of eligible liabilities and, where applicable, of other bail-in-able liabilities, that is allocated to the insolvency rank indicated in column 0010 shall be reported.

Where applicable, this column shall include also liabilities excluded from bail-in to the extent they are ranking lower than or pari passu with eligible liabilities.

In case of entities referred to in the first sentence of paragraph 25, this column shall be left empty, unless those entities choose to apply the derogation of the last sentence of paragraph 25.

0040

Of which excluded liabilities

Amount of liabilities excluded pursuant to Article 72a(2) of Regulation (EU) No 575/2013 or Article 44(2) of Directive 2014/59/EU.

In case of entities referred to in the first sentence of paragraph 25, this column shall be left empty, unless those entities choose to apply the derogation of the second sentence of paragraph 25.

0050

Liabilities and own funds less excluded liabilities

The amount of liabilities and own funds, as reported in column 0030, shall be reported, reduced by the amount of excluded liabilities reported in column 0040.

0060

of which: own funds and liabilities potentially eligible for meeting MREL

The amount of own funds and liabilities eligible for the purpose of meeting the requirements of Article 45 of Directive 2014/59/EU in accordance with Article 45e of that Directive.

0070 – 0100

of which: with a residual maturity of

The amount of own funds and liabilities eligible for the purpose of meeting the requirement of Articles 45 of Directive 2014/59/EU in accordance with Article 45e of that Directive, as reported in column 0060, shall be broken down by the residual maturity of the different instruments and items. Instruments and items of perpetual nature shall not be considered in this breakdown, but be reported separately in column 0110.

0070

≥ 1 year < 2 years

0080

≥ 2 year < 5 years

0090

≥ 5 years < 10 years

0100

≥ 10 years

0110

Of which: perpetual securities

Columns

Legal references and instructions

0010 – 0030

Issuing entity

Where the information is reported with reference to a resolution group, the entity of the group that issued the respective instrument shall be indicated. Where the information is reported, with reference to a single resolution entity, the issuing entity shall be the reporting entity itself.

0010

Name

Name of the entity that issued the own funds instrument or the eligible liability instrument

0020

Code

Code of the entity that issued the own funds instrument or the eligible liability instrument.

The code as part of a row identifier must be unique for each reported entity. For institutions, the code shall be the LEI code. For other entities the code shall be the LEI code, or if not available, a national code. The code shall be unique and used consistently across the templates and across time. The code shall always have a value.

0030

Type of code

The institutions shall identify the type of code reported in column 0020 as a ‘LEI code’ or ‘Non-LEI code’. The type of code shall always be reported.

0040

Contract identifier

The contract identifier of the instrument, such as CUSIP, ISIN or Bloomberg identifier for private placement, shall be reported.

This item is part of the row identifier.

0050

Governing law (third country)

The third country (countries other than the countries of the EEA) the law of which governs the contract, or parts of the contract, shall be indicated.

0060

Contractual recognition of write down and conversion powers

It shall be indicated whether the contract contains the contractual terms referred to in Article 55(1) of Directive 2014/59/EU, points (p) and (q) of Article 52(1) and points (n) and (o) of Article 63 of Regulation (EU) No 575/2013.

0070 – 0080

Regulatory treatment

0070

Type of own funds or eligible liabilities

Type of own funds or eligible liabilities, as which the instrument qualifies at the reference date. Transitional provisions on the eligibility of instruments shall be taken into consideration. Instruments that qualify for multiple capital classes shall be reported once per applicable capital class.

The type of own funds or eligible liabilities shall be one of the following:

0080

Instrument type

The type of instrument to be specified depends on the governing law under which it is issued.

In case of CET1 instruments, the type of instrument shall be selected from the list of CET1 instruments published by the EBA pursuant to Article 26(3) of Regulation (EU) No 575/2013.

In case of own funds other than CET1, and eligible liabilities, the type of instrument shall be selected from a list of corresponding instruments published by EBA, competent authorities or resolution authorities, where such list is available. Where no lists is available, the reporting entity shall specify the type of instruments itself.

0090

Amount

The amount recognised in own funds or eligible liabilities shall be reported considering the level the report refers to, in case of instruments included at multiple levels. The amount shall be the amount relevant at the reference date, considering the effect of transitional provisions.

0100 – 0110

Rank in normal insolvency proceedings

The ranking of the instrument in normal insolvency proceedings shall be specified.

It shall consist of the two letter ISO code of the country the law of which governs the ranking of the contract (column 0100), which shall be the law of a Member State, and the number of the relevant insolvency rank (column 0110).

The relevant insolvency rank shall be determined based on the insolvency rankings published by resolution or other authorities, where such a standardised list is available.

0120

Maturity

The maturity of the instrument shall be reported in the following format: dd/mm/yyyy. In case of perpetual instruments, the cell shall be left empty.

0130

(First) Call date

Where the issuer possesses a call option, the first date at which the call can be exercised shall be reported.

If the first call date has occurred prior to the reference date, that date shall be reported if the call is still exercisable. If it is not exercisable anymore, the next date at which the call be exercised shall be reported.

In case of issuer call options with unspecified exercise date or call options triggered by specific events, the conservatively estimated likely call date shall be reported.

Regulatory or tax calls options shall not be considered for the purposes of this column.

0140

Regulatory call (Y/N)

It shall be indicated whether the issuer possesses a call option exercisable upon the occurrence of a regulatory event affecting the eligibility of the contract to MREL.