Decision amending the Instruction on submission by banks of COREP reports for supervisory purposes

1 D E C I S I O N amending the Instruction on submission by banks of COREP reports for supervisory purposes, approved by the Decision Executive Board of the National Bank of Moldova No 117/2018 No 120 of 21 May 2026 (in force as of 1 January 2027) Official Gazette of the Republic of Moldova No 221 Article 392 of 26 May 2026

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EU Pursuant to Article 84 of the Law No 202/2017 on the activity banks (Official Gazette of the Republic of Moldova, 2017, No 434-439, Article 727), with subsequent amendments, the Executive Board of the National Bank of Moldova DECIDES: This Decision partially transposes Article 5(1) and Annex I of Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451, published in Official Journal of the European Union L of 27 December 2024, CELEX: 32024R3117.

1. The instruction on submission by banks of COREP reports for supervisory purposes, approved by the Decision of the Executive Board of the National Bank of Moldova No 117/2018 (Official Gazette of the Republic of Moldova, 2018, No 183-194, Article 907), registered with the Ministry of Justice of the Republic of Moldova under No 1337/2018, as amended, is amended as follows: 1.1. In the harmonisation clause: 1.1.1. the words “C 25.00” and “paragraphs 5.6.2 and 5.8.1” shall be excluded; 1.1.2. the text “Annexes X, XI, XII, XIII, XXII, XXIII, XXIV and XXV of Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014, CELEX: 32021R0451, as last amended by Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022” shall be supplemented by the text “form C 25.01,”; 1.2. In Chapter I, Section 3, paragraph 14 sub-paragraph 7), the text “Form C 25” shall be replaced by the text “Form C 25.01”; 1.3. Annex 10 1 shall read as follows:

2 Annex 10 1 the Instruction on submission by banks of COREP reports for supervisory purposes Report form Bank code ____________________ Form C 25.01 Reporting period ____________ C 25.01 – Credit valuation adjustment risk (CVA) CCR Exposure value Own funds requirements for CCR Notional amount Incurred CVA Simplified treatment for derivative positions of CIU Simplified approach Reduced BA￾CVA approach Full BA-CVA approach Own funds requirements Own funds requirements Own funds requirements Notional of CVA hedges BACVA csr￾unhedged BACVA csr-hedged Own funds requirements 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0010 Transactions in scope of the own funds requirement for CVA risk X 0020 Of which: derivatives only X 0030 Of which: Otherwise exempted transactions, that banks choose to reintegrate in the calculation of own funds requirements X MEMORANDUM ITEMS

3 CVA exemptions: marginal impact of reintegration 0040 All transactions exempted X 0050 EVE methodology X 0060 Transactions with non -financial counterparties X 0070 Transactions with EU non

financial counterparties only X 0080 Transactions with third country non -financial counterparties only X 0090 Intragroup transactions X 0100 Transactions with pension fund counterparts X 0110 Transactions with sovereign counterparts X 0120 CVA hedges of exempted transactions not included in scope of CVA X 0130 Total non -centrally cleared SFTs that are fair -valued for accounting purposes, excluding exempted transactions X CVA hedges 0140 Single name CDS X 0150 Index CDS X 0160 Other derivatives classified as CVA risk hedges X Counterparty types of transactions subject to the SA

CVA approach 0170 Central banks X 0180 General Government s X 0190 Banks X

4 0200 Investment firms X 0210 Other financial corporations (excluding investment firms) X 0220 Non-financial corporations X 0230 Aggregation of systematic components of CVA risk X 0240 Aggregation of idosyncratic components of CVA risk X Continuing Columns SA-CVA approach Total own funds requirement s Total risk exposur e amount Notiona l of CVA hedges Numbe r of counter

parties Own funds requirements for netting sets under the SA-CVA approach Own funds requirement s Interest rate risk Foreign exchange Counterpart y credit spread Reference credit spread Devaluatio n of equity securities Commodit y mCV A Delta Risk s Veg a risks Delta Risk s Veg a risks Delta Risks Vega risks Delta Risk s Veg a risks Delta Risks Vega risks Delta Risks Veg a risks 0120 0130 0140 0150 0160 0170 0180 0190 0200 0210 0220 0230 0240 0250 0260 0270 0280 0290 001 0 Transactions in scope of the own funds requirement for CVA risk X X 002 0 Of which: derivatives only X 003 0 Of which: Otherwise exempted transactions, that banks choose to reintegrate in the calculation of own funds requirements X MEMORANDUM ITEMS

5 CVA exemptions: marginal impact of reintegration 0040 All transactions exempted X 0050 EVE methodology X 0060 Transactions with non -financial counterparties X 0070 Transactions with EU non -financial counterparties only X 0080 Transactions with third country non

financial counterparties only X 0090 Intragroup transactions X 0100 Transactions with pension fund counterparts X 0110 Transactions with sovereign counterparts X 0120 CVA hedges of exempted transactions not included in scope of CVA X 0130 Total non -centrally cleared SFTs that are fair -valued for accounting purposes, excluding X

6 exempted transactions CVA hedges 0140 Single name CDS X 0150 Index CDS X 0160 Other derivatives classified as CVA risk hedges X Counterparty types of transactions subject to the SA

CVA approach 0170 Central banks X 0180 General Governments X 0190 Banks X 0200 Investment firms X 0210 Other financial corporations (excluding investment firms) X 0220 Non -financial corporations X 0230 Aggregation of systematic components of CVA risk X 0240 Aggregation of idosyncratic X

7 components of CVA risk

8 Method of completing the report C 25.01 Credit valuation adjustment risk (CVA) Instructions on specific positions Columns 0010 CCR Exposure value The value of CCR exposures calculated in accordance with the methods set out in Regulation No 112/2018 on credit risk mitigation techniques of banks and Regulation No 220/2025 on the treatment of counterparty credit risk for banks. 0020 Own funds requirements for CCR Own funds requirements for CCR 0030 Notional amount The sum of notional amounts for derivatives before any netting and without adjustments in accordance with the provisions of Regulation No 220/2025 on the treatment of counterparty credit risk for banks. 0040 Incurred CVA Accounting provisions due to decreased creditworthiness of counterparties for derivatives. 0050 Simplified treatment for derivative positions of CIU The own funds requirements for CVA calculated in accordance with the simplified treatment for derivative positions of CIUs defined in Regulation No 111/2018 on the treatment of banks’ credit risk using standardised approach and Regulation No 114/2018 on the treatment of the market risk according to the standardised approach. 0060 Simplified approach Own funds requirements for transactions subject to the simplified approach set out in paragraphs 116 to 118 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0070 Reduced BA-CVA approach (Basic approach for reduced CVA) Own funds requirements for CVA risk, calculated in accordance with paragraph 115 of the Regulation on the treatment of credit valuation adjustment risk for banks, for the bank that meets the condition set out in paragraph 113.2. of the Regulation on the treatment of credit valuation adjustment risk for banks. 0080- 0110 Full BA-CVA approach (Basic approach for full CVA) Own funds requirements for CVA risk, calculated in accordance with paragraph 114 of the Regulation on the treatment of credit valuation adjustment risk for banks, for the bank that meets the condition set out in sub-paragraph 113.1. of the Regulation on the treatment of credit valuation adjustment risk for banks. 0080 Notional of CVA hedges Notional of eligible CVA hedges (gross amounts) recognised in accordance with paragraphs 119-124 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0090 BA-CVAcsr- unhedged BA-CVAcsr- unhedged for transactions subject to the basic approach, calculated in accordance with paragraph 115 of the Regulation on the

9 treatment of credit valuation adjustment risk for banks, for the bank that meets the condition set out in sub-paragraph 113.2. of the Regulation on the treatment of credit valuation adjustment risk for banks. 0100 BA-CVAcsr-hedged BA-CVAcsr- hedged transactions subject to the basic approach, calculated in accordance with paragraph 114 of the Regulation on the treatment of credit valuation adjustment risk for banks, for the bank that meets the condition set out in paragraph 113.1. of the Regulation on the treatment of credit valuation adjustment risk for banks. 0110 Own funds requirements Own funds requirements for transactions subject to the basic approach, calculated in accordance with paragraph 114 of the Regulation on the treatment of credit valuation adjustment risk for banks, for the bank that meets the condition set out in sub-paragraph 113.1. of the Regulation on the treatment of credit valuation adjustment risk for banks. 0120- 0270 SA-CVA approach (standardised approach for CVA) The own funds requirements for CVA risk, calculated in accordance with paragraphs 17 to 20 of the Regulation on the treatment of credit valuation adjustment risk for banks, for the bank that meets the condition set out in sub-paragraph 11.1. of the Regulation on the treatment of credit valuation adjustment risk for banks. 0120 Notional of CVA hedges Notional of eligible CVA hedges recognised in accordance with paragraphs 119-124 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0130 Number of counterparties Number of counterparties as defined in paragraphs 17-19 of the Regulation on the treatment of credit valuation adjustment risk for banks included in the calculation of own funds for SA-CVA risk. The total number shall be reported in row 0010 and the breakdown by type of counterparty in rows 0170 to 0220. 0140- 0250 Own funds requirements for netting sets under the SA-CVA approach Own funds requirements for SA-CVA risk in accordance with paragraphs 17 to 20 of the Regulation on the treatment of credit valuation adjustment risk for banks, for the bank, including a breakdown by risk classes as defined in paragraph 3 of the Regulation on the treatment of credit valuation adjustment risk for banks, for the bank, and for each of the risk classes, the own funds requirements for delta and vega risks as set out in paragraph 20 of the Regulation on the treatment of credit valuation adjustment risk for banks and in accordance with paragraphs 28 to 40 of the Regulation on the treatment of credit valuation adjustment risk for banks, for the bank. 0140- 0150 Own funds requirements for interest rate risk The provisions of paragraphs 41-49, 63-78 of the Regulation on the treatment of credit valuation adjustment risk for banks.

10 0160- 0170 Own funds requirements for foreign exchange The provisions of paragraphs 50-52, 63-69, 79-84 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0180- 0190 Own funds requirements for counterparty credit spread The provisions of paragraphs 53-54, 63-69, 85-92 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0200- 0210 Own funds requirements for reference credit spread The provisions of paragraphs 55-56, 63-69, 93-97, 101-102 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0220- 0230 Own funds requirements for equity The provisions of paragraphs 57-59, 63-69, 103-108 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0240- 0250 Own funds requirements for commodity Provisions of paragraphs 60-62, 63-69, 109-112 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0260 mCVA Value of the multiplier mCVA in accordance with paragraph 40 of the Regulation on the treatment of credit valuation adjustment risk for banks. This is the amount used to calculate the own funds requirements (amount equal to 1 or increased by the National Bank of Moldova). 0270 Own funds requirements Own funds requirements for transactions subject to SA-CVA calculated in accordance with paragraphs 17 to 20 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0280 TOTAL OWN FUNDS REQUIREMENTS Total own funds requirements for CVA risk calculated using any of the applicable approaches referred to in paragraphs 11 to 16 of the Regulation on the treatment of credit valuation adjustment risk for banks. Where more than one approach is applied, the simple sum of all own funds requirements of each approach shall be reported. 0290 TOTAL RISK EXPOSURE AMOUNT Own funds requirements multiplied by 10. Rows 0010 Transactions in scope of the own funds requirement for CVA risk The provisions of paragraphs 4 to 10 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0020 Of which: derivatives only Derivatives within the scope of paragraphs 4 to 10 of the Regulation on the treatment of credit valuation adjustment risk for banks (i.e. all transactions reported in row 0010, excluding securities financing transactions). 0030 Of which: Otherwise exempted transactions that institutions choose to reintegrate in the calculation of own funds requirements The provisions of paragraph 9 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0040- 0220 MEMORANDUM ITEMS

11 0040- 0110 CVA exemptions: marginal impact of reintegration Marginal impact of reintegration of CVA exemptions as defined in paragraphs 6-8 of the Regulation on the treatment of credit valuation adjustment risk for banks, separately for each exemption. The marginal impact is the difference, expressed in absolute terms, between the indicator relevant to the scope of transactions referred to in row 0010 after the reinstatement of the exemption and the indicator relevant to the scope of transactions referred to in row 0010. 0040 All transactions exempted Marginal impact of reintegration of all CVA exemptions as defined in paragraphs 6-8 of the Regulation on the treatment of credit valuation adjustment risk for banks. The scope of transactions should consist of all transactions reported in row 0010, without taking into account the exemptions referred to in paragraphs 6 to 8 of the Regulation on the treatment of credit valuation adjustment risk for banks. In particular, the above transactions, currently excluded from the calculation of CVA capital requirements under these paragraphs, should be reintegrated for the purpose of this row. Total reintegrated transactions for the purposes of this row will be transactions that are reintegrated for the purposes of rows 0050 to 0110. 0050 EVE methodology Marginal impact of reintegration of client transactions as defined in paragraph 6 of the Regulation on the treatment of credit valuation adjustment risk for banks. The marginal impact of the reintegration of transactions between a client and a clearing member, where the clearing member acts as an intermediary between the client and a qualified central counterparty, which are exempted under paragraph 6 of the Regulation on the treatment of credit valuation adjustment risk for banks from the scope of row 0010. Clients should not reintegrate these transactions when the transaction fulfils the requirements of paragraphs 141-144 of Regulation No 220/2025 on the treatment of counterparty credit risk for banks. 0060 Transactions with non-financial counterparties The marginal impact of the reintegration of transactions with non￾financial counterparties as defined in sub-paragraph 7.1. of the Regulation on the treatment of credit valuation adjustment risk for banks. 0070 Transactions with EU non-financial counterparties only The marginal impact of the reintegration of transactions only with non￾financial counterparties in the EU. All transactions reported in row 0060 should fall within the scope of the transactions, except for transactions falling within the scope of the transactions reported in row 0080. 0080 Transactions with third country non-financial counterparties only The marginal impact of the reintegration of transactions only with non￾financial counterparties from third countries. All transactions reported in row 0060 should fall within the scope of the transactions, except for transactions falling within the scope of the transactions reported in row 0070.

12 0090 Intragroup transactions Marginal impact of the reintegration of intragroup transactions as defined in sub-paragraph 7.2. of the Regulation on the treatment of credit valuation adjustment risk for banks. 0100 Transactions with pension funds counterparties Marginal impact of the reintegration of transactions with pension funds counterparties that are exempted from the own funds requirements for CVA risk in accordance with paragraph 8 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0110 Transactions with sovereign counterparties Marginal impact of the reintegration of transactions with sovereign counterparties as defined in sub-paragraph 7.3. of the Regulation on the treatment of credit valuation adjustment risk for banks. 0120 CVA hedges of exempted transactions not included in scope of CVA Hedges of CVA risk outside the scope of own funds requirements for CVA risk and subject to capital requirements for market risk. 0130 Total non-centrally cleared SFTs that are fair-valued for accounting purposes, excluding exempted transaction SFTs that have fair value for accounting purposes and would fall within the scope of the own funds requirements for CVA risk in accordance with paragraph 5 of the Regulation on the treatment of credit valuation adjustment risk for banks, regardless of whether the resulting CVA risk exposures are material. SFTs that are exempted from the own funds requirements for CVA risk in accordance with paragraphs 6 to 8 of the Regulation on the treatment of credit valuation adjustment risk for banks should be excluded from the calculations unless the bank would include these transactions in the scope of the own funds requirements for CVA risk in accordance with paragraph 9 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0140- 0160 CVA hedges Provisions of paragraphs 119-124 of the Regulation on the treatment of credit valuation adjustment risk for banks. 0140 Single-name Credit Default Swap (CDS) 0150 Index-based Credit Default Swap (CDS) 0160 Other derivatives classified as CVA risk hedges 0170- 0220 Counterparty types of transactions subject to the SA-CVA approach A sector shall be chosen for each counterparty. The number of counterparties per sector shall be reported in column 0130. 0170 Central banks 0180 General Governments 0190 Banks 0200 Investment firms 0210 Other financial corporations (excluding investment firms) 0220 Non-financial corporations 0230 Aggregation of systematic components of CVA risk Paragraph 115 of the Regulation on the treatment of credit valuation

13 adjustment risk for banks. Own funds requirements under the assumption of perfect correlation (ScSCVAc). The discount factor of 0,65 does not apply. 0240 Aggregation of idosyncratic components of CVA risk Paragraph 115 of the Regulation on the treatment of credit valuation adjustment risk for banks. Own funds requirements under the zero correlation assumption (sqrt(ScSCVAc2)). The discount factor of 0,65 does not apply. 2. The first reporting according to the report template in paragraph 1 will be on 31 March 2027 for reporting on an individual basis and on 31 December 2027 for reporting on a consolidated basis. 3. This Decision shall enter into force on 1 January 2027. CHAIRMAN OF THE EXECUTIVE BOARD Anca-Dana DRAGU No 120. Chişinău, 21 May 2026.