Division II.1.2 Instructions concerning specific positions

Name of the entity. Official name as it appears in corporate acts, including the indication of the legal form.

Code of the entity. For institutions the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code, or if not available a code under a uniform codification applicable in the Union, or if not available a national code.

The code shall be unique and used consistently across the templates. The code shall always have a value.

20-digit, alphanumeric LEI code of the entity, where available.

The entity type, by sequential order of priority, shall be one of the following:

1. a))

   ‘Credit institution’

   This category shall cover credit institutions as defined in point (1) of Article 4(1) of Regulation (EU) No 575/2013, not including the entities referred to in Article 2(5) of Directive 2013/36/EU^f1;

2. b))

   ‘Investment firm subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU’

   This category shall cover investment firms as defined in point (2) of Article 4(1) of Regulation (EU) No 575/2013 that are subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU.

3. c))

   ‘Investment firm not subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU’

4. d))

   ‘Financial institution’

   This category shall cover financial institutions as defined in point (26) of Article 4(1) of the Regulation (EU) No 575/2013, other than those classified as ‘holding company’ as described in point (e) below.

5. e))

   ‘Holding company’

   This category shall cover any of the following:

   • Financial holding company as defined in point (20) of Article 4(1) of Regulation (EU) No 575/2013;

   • Mixed financial holding company as defined in point (21) of Article 4(1) of Regulation (EU) No 575/2013;

   • Mixed activity holding company as defined in point (22) of Article 4(1) of Regulation (EU) No 575/2013;

   • Parent financial holding companies as defined in point (30) of Article 4(1) of Regulation (EU) No 575/2013;

   • Union parent financial holding company as defined in point (31) of Article 4(1) of Regulation (EU) No 575/2013;

   • Parent mixed financial holding company in a Member State as defined in point (32) of Article 4(1)of Regulation (EU) No 575/2013;

   • Union parent mixed financial holding companies as defined in point (33) of Article 4(1) of Regulation (EU) No 575/2013.

6. f))

   ‘Insurance undertaking’

   This category shall cover insurance undertakings as defined in Article 13 of Directive 2009/138/EC of the European Parliament and of the Council^f2.

7. g))

   ‘Other entity type’, where the entity is not captured by any of the above mentioned categories.

The ISO 3166-1-alpha-2 code of the country of incorporation of the entity, which may be a Member State or a third country.

Report the following abbreviations:

• Y — Yes;

• N — No.

Report the following abbreviations:

• Y – if the competent authority has waived the application of Article 6(1) of Regulation (EU) No 575/2013 according to Article 7 of Regulation (EU) No 575/2013;

• N – otherwise.

Report the following abbreviations:

• Y – if the competent authority has applied a waiver pursuant to Article 10 of Regulation (EU) No 575/2013.

• N – otherwise.

Total assets as defined for FINREP {F 01.01;380,010}

Total risk exposure amount as defined for COREP (OF): {C 02.00;010;010}

This item shall not be reported for entities that are not institutions and entities benefitting from a waiver in accordance with Article 7 or Article 10 of Regulation (EU) No 575/2013.

Total leverage ratio exposure as defined for COREP (LR): {C 47.00;290;010}

This item shall not be reported for entities that are not institutions and entities benefitting from a waiver in accordance with Article 7 or Article 10 of Regulation (EU) No 575/2013.

Accounting standards applied by the entity. Report the following abbreviations:

• IFRS

• nGAAP

The amount that the Entity contributes to the total consolidated assets of the group the report refers to.

The amount that the Entity contributes to the total consolidated risk exposure amount of the group the report refers to.

The amount that the Entity contributes to the total consolidated leverage ratio exposure of the group the report refers to.

Whether the entity constitutes a relevant legal entity pursuant to the definition in Article 2 of this Regulation.

Direct parent of the Entity. Only a direct parent that has more than 5 % of voting rights in the Entity shall be reported.

If an entity has more than one direct parent, only the direct parent with the highest capital share – or voting share, if relevant – shall be reported.

Name of the direct parent of the entity.

The code of the direct parent. For institutions the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code, or if not available a code under a uniform codification applicable in the Union, or if not available a national code.

The code shall be unique and used consistently across the templates. The code shall always have a value.

20-digit, alphanumeric LEI code of the entity, where available.

Amount of share capital held by the Direct parent in the Entity, excluding reserves.

Percentage of voting rights held by the direct parent in the Entity.

This information is only required if one share is not equal to one vote (hence voting rights are not equal to share capital).