Division 17 F1

Under the relevant national GAAP based on BAD, ‘ Unpaid capital which has been called up ’ shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date. If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in ‘ Unpaid capital which has been called up ’ in template 1.3 as well as in ‘ other assets ’ in template 1.1. Under the relevant national GAAP based on BAD, where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3.