Division II.4.2 Instructions concerning specific positions

Legal entity that issues the liabilities or capital instrument, or is the guaranteed entity.

Must be different from the Entity name listed in column 0030.

The code of the issuer or guarantee recipient. 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 must be different from the code listed in column 0040.

Legal entity that is the creditor to the liability, holds the capital instrument or provides the guarantee.

Must be different from the entity name listed in column 0010.

The code of the Creditor, holder or guarantee provider. 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.

Must be different from the code listed in column 0020.

This field describes the financial interconnection between the relevant legal entities.

To be chosen from the following list:

• Intragroup Liabilities

  1. L.1.

     Deposits, not covered but preferential

     Same definition as Z 02.00 (LIAB), row 0310

  2. L.2.

     Deposits, not covered and not preferential

     Same definition as Z 02.00 (LIAB), row 0320

  3. L.3.

     Liabilities arising from derivatives (Close-Out Amounts)

     Same definition as Z 02.00 (LIAB), row 0330

  4. L.4.

     Uncollateralised secured liabilities

     Same definition as Z 02.00 (LIAB), row 0340

  5. L.5.

     Structured notes

     Same definition as Z 02.00 (LIAB), row 0350

  6. L.6.

     Senior unsecured liabilities

     Same definition as Z 02.00 (LIAB), row 0360

  7. L.7.

     Senior non-preferred liabilities

     Same definition as Z 02.00 (LIAB), row 0365

  8. L.8.

     Subordinated liabilities

     Same definition as Z 02.00 (LIAB), row 0370

  9. L.9.

     Other MREL eligible liabilities

     Same definition as Z 02.00 (LIAB), row 0380

  10. L.10.

      Non-financial liabilities

      Same definition as Z 02.00 (LIAB), row 0390

  11. L.11.

      Residual liabilities

      Same definition as Z 02.00 (LIAB), row 0400. Any liability not captured by any of the preceding items.

  12. L.12.

      Tier 2 Capital

      Same definition as Z 02.00 (LIAB), row 0530

  13. L.13.

      Additional Tier 1 Capital

      Same definition as Z 02.00 (LIAB), row 0520

  14. L.14.

      Common Equity Tier 1 Capital

      Same definition as Z 02.00 (LIAB), row 0510

• Intragroup Guarantees

  1. G.1.

     Issuance

     Guarantees on specific instruments/liabilities that have been issued

  2. G.2.

     Counterparty

     Guarantees granted to a specific counterparty of the institution

  3. G.3.

     Unlimited

     General guarantees not limited to a fixed amount

  4. G.4.

     Other

     Any type of guarantee not covered by the previous types.

For liabilities (column 0050, types L.1, L.2 and L.4 - L.14), the outstanding amount of the intragroup liabilities; for liabilities arising from derivatives (type L.3), the close-out amounts as defined for the purposes of template Z 02.00 (LIAB), row 0333.

For guarantees (column 0050, values G.1 - G.4), the maximum potential amount of future payments under the guarantee

The share, in monetary amount, of the outstanding amount that is governed by the law of a third country.

The outstanding amount of the MREL eligible liabilities calculated according to Article 45(4)(a) and (c) to (f) of the Directive 2014/59/EU. For this purpose, liabilities shall not be excluded from the calculation on the sole ground that they are issued to or held by a group entity.