Division 3

Besides the breakdowns explained in Part 2.3.1, ‘losses due to fraud per liability bearer’ is to be reported for fraudulent credit transfers, fraudulent direct debits, fraudulent card-based payment transactions with card-based payment instruments issued by resident PSP (except cards with an e-money function only) fraudulent cash withdrawals using card-based payment instruments (except e-money transactions) and for fraudulent e-money transactions with e-money issued by resident PSPs.