Instructions for Supervisory Reporting of Third-Country Branches under Article 48k(1) of Directive 2013/36/EU

INSTRUCTIONS FOR THE PURPOSE OF THE SUPERVISORY REPORTING OF THIRD COUNTRY BRANCHES UNDER ARTICLE 48k(1) OF DIRECTIVE 2013/36/EU (Information on the TCBs)
Table of Contents
PART I: GENERAL INSTRUCTIONS 3

1. Structure 3
2. Scope of reporting 4
3. Sign convention 4
4. Other conventions 4
   PART II: Financial Information: Assets and liabilities held and originated by the TCB (Class 1) in template E 01.01 and (Class 2) in template E 01.02 5
5. General remarks 5
6. Instructions concerning specific positions 5
   PART III: Financial Information: Off-balance sheet items held and originated by the TCB (Class 1 and 2) in template E 02.00 9
7. General remarks 9
8. Instructions concerning specific positions 9
   PART IV: Financial Information: Largest assets and significant exposure concentrations (Class 1) in template E 03.01 and (Class 2) in template E 03.02 11
9. General remarks 11
10. Instructions concerning specific positions 11
    PART V: Financial Information: Largest liabilities and significant funding sources concentrations (Class 1) in template E 04.01 and (Class 2) in template E 04.02 15
11. General remarks 15
12. Instructions concerning specific positions 15
    PART VI: Financial Information: Significant internal transactions with the HU and with members of the HU’s group - amounts payable to and amounts receivable from (Class 1) in template E 05.01 and (Class 2) in template E 05.02 17
13. General remarks 17
14. Instructions concerning specific positions 17
    PART VII: Financial Information: Significant internal transactions with the HU and with members of the HU’s group - expenses and income generated (Class 1) in template E 06.01 and (Class 2) in template E 06.02 20
15. General remarks 20
16. Instructions concerning specific positions 20
    PART VIII: Regulatory Information: Computation of the MCER (Class 1) in template E 07.01 and (Class 2) in template E 07.02 23
17. General remarks 23
18. Instructions concerning specific positions 23
    PART IX: Regulatory Information: Deposited assets covering for the MCER and monitoring of the evolution of the escrow account (Class 1) in template E 08.01 and (Class 2) in template E 08.02 25
19. General remarks 25
20. Instructions concerning specific positions 25
    Legal references and instructions 25
    PART X: Regulatory Information: Liquidity coverage calculations (Class 1) in template E 09.01 and (Class 2) in template E 09.02 27
21. General remarks 27
22. Instructions concerning specific positions 27
    PART XI: Regulatory Information: Deposit protection arrangements available to depositors in the TCBs (Class 1 and 2) in template E 10.00 31
23. General remarks 31
24. Instructions concerning specific positions 31
    PART I: GENERAL INSTRUCTIONS
    Structure
    This document provides the instructions for completing the reporting templates of third-country branches (TCBs) as required under Articles 48l(1) and 48k(1) of Directive 2013/36/EU, which are included in Annex I to Implementing Regulation XXXX (ITS on TCBs reporting). Items that do not need to be completed by the TCBs are coloured grey. As regards the specific templates to be reported by each Class of TCBs, the following rule shall apply: Class 1 TCBs shall report templates with numbers ending in “.01”; Class 2 TCBs shall report templates ending in “.02” and templates ending in “.00” shall be reported by all TCBs.
    1.3 The instructions set out in this document categorise the ten different sets of templates outlined in Annex I into two sections: A) Financial information covering sets a) – f); and B) Regulatory information covering templates g) – j):
    A) Financial information
    Assets and liabilities booked and originated by the TCB in template E 01.01 (Class 1) and in template E 01.02 (Class 2).
    Off-balance sheet items of the TCB (Class 1 and 2) in template E 02.00.
    Largest assets and significant exposure concentrations in template E 03.01 (Class 1) and in template E 03.02 (Class 2).
    Largest liabilities and significant funding sources concentrations in template E 04.01 (Class 1) and in template E 04.02 (Class 2) Significant internal transactions with the HU and with members of the HU’s group - amounts payable to and amounts receivable from in template E 05.01 (Class 1) and in template E 05.02 (Class 2) Significant internal transactions with the HU and with members of the HU’s group - expenses and income generated in template E 06.01 (Class 1) and in template E 06.02 (Class 2). B) Regulatory information Computation of the capital endowment requirements in template E 07.01 (Class 1) and in template E 07.02 (Class 2) Deposited assets covering for the MCER and monitoring of the evolution of the escrow account in template E 08.01 (Class 1) and in template E 08.02 (Class 2) Liquidity coverage - calculations in template E 09.01 (Class 1) and in template E 09.02 (Class 2) Deposit protection arrangements available to depositors in the TCBs (Class 1 and 2) in template E 10.00
    1.4 For each template, legal references are provided. Further detailed information regarding more general aspects of the reporting of each set of templates and instructions concerning specific positions are included in this document.
    Scope of reporting
    2.1 Both Class 1 and Class 2 TCBs shall report their financial and regulatory information specified in Annex I to Implementing Regulation XXXX (ITS on TCBs reporting) in accordance with Article 48k(1) (a), (b) and (c) of Directive 2013/36/EU. For the purposes of reporting the information on the booked assets and liabilities as per Article 48k(1), point (a) of Directive 2013/36/EU, TCBs shall apply either the international accounting standards as adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council or the relevant generally accepted accounting principles (GAAP) in the Member State, as applicable.
    Sign convention
    3.1 Generally, TCBs shall report values positively across the templates. Figures expressed in monetary units shall in general be reported as a positive figure, irrespective of whether it refers to an asset, a liability, income or expense, although exceptions could be observed: that shall be the case for Accumulated impairment.
    Other conventions
    4.1 Throughout these instructions, the following references are made [PO please add the corresponding numbering references]:
    The Commission Delegated Regulation (EU) .../... of XXX supplementing Directive 2013/36/EU of the European Parliament and of the Council with regard to regulatory technical standards specifying the methodology to identify and keep a record of the assets and liabilities booked or originated by third-country branches or ‘RTS on Booking Arrangements’; The Guidelines (EBA/GL-REC/20XX/XX) on instruments available for third country branches for unrestricted and immediate use to cover risks or losses under Article 48e(2)(c) of Directive 2013/36/EU or “GL on the capital endowment instruments”.
    PART II: Financial Information: Assets and liabilities booked and originated by the TCB in templates E 01.01 (Class 1) and E 01.02 (Class 2)
    General remarks
    Article 48k(1)(a) of Directive 2013/36/EU. Templates E 01.01 and E 01.02 provide information on the assets and liabilities booked and originated by the TCBs. These templates present total assets and liabilities, each divided into financial and non-financial categories. The data is further split into the amounts booked by the TCBs and the amounts originated by the TCB. The Class 1 TCBs template requests details on intragroup positions, as well as on the assets deposited to cover the capital endowment requirements within the booked amounts and a breakdown of originated amounts into those with and without maintained involvement. Assets and liabilities booked and assets and liabilities originated shall be understood as defined in the RTS on booking arrangements.
    Instructions concerning specific positions
    Row
    Legal references and instructions
    0010
    Total assets
    The sum of the rows 0020 and 0100 shall be reported.
    0020
    Financial assets
    The sum of the rows 0030 to 0090 shall be reported.

0030

Cash on hand
Paragraph 1 of Part 2 of the Annex V
[1] to the Commission Implementing Regulation (EU) 2024/3117.
0040
Cash balances at central banks
Paragraph 2 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117; Bank Accounting Directive XXX Article 13(2). 0050 Other demand deposits Paragraph 3 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117. 0060 Derivatives
Article 2(1), point (29) of Regulation (EU) No 600/2014 of the European Parliament and of the Council.
070
Equity instruments
Section 1.3 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117.
0080
Debt securities
Paragraph 31 of Part 1 of Annex V to the Commission Implementing Regulation (EU) 2024/3117.
0090
Loans and advances
Paragraph 32 of Part 1 of Annex V to the Commission Implementing Regulation (EU) 2024/3117.
0100
Non-Financial assets
The sum of the rows 0110 to 0170 shall be reported.
0110
Property, Plant and Equipment
International Accounting Standards (IAS) 16.6; IAS 1.54(a); International Financial Reporting Standards (IFRS) 16.47(a).
0120
Investment property
IAS 40.5; IAS 1.54(b); IFRS 16.48.
0130
Goodwill
IFRS 3. B67(d); Article 4(1), point (113) of Regulation (EU) 575/2013; Bank Accounting Directive (BAD) Article 4. Assets (9).
0140
Other intangible assets
IAS 38.8,118; IFRS 16.47 (a); BAD Article 4. Assets (9).
0150
Current tax assets
IAS 1.54(n); IAS 12.5
0160
Deferred tax assets
IAS 1.54(o); IAS 12.5; Article 4(1), point (106) of Regulation (EU) 575/2013.
0170
Other assets
Paragraphs 5 and 6 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117. Any non-financial assets not included in rows 0110 to 0160. 0180 Total liabilities The sum of the rows 0190 and 0250 shall be reported. 0190 Financial liabilities The sum of the rows 0200 to 0240 shall be reported. 0200 Short positions IFRS 9.BA7(b). 0210 Deposits Paragraph 36 of Part 1 of Annex V to the Commission Implementing Regulation (EU) 2024/3117; ECB/2013/33 Annex 2. Part 2.9. 0220 Derivatives
Article 2(1), point (29) of Regulation (EU) No 600/2014 of the European Parliament and of the Council.
0230
Debt securities issued
Paragraph 37 of Part 1 of Annex V to the Commission Implementing Regulation (EU) 2024/3117.
0240
Other financial liabilities
Paragraphs 38 to 41 of Part 1 of Annex V to the of Commission Implementing Regulation (EU) 2024/3117.
0250
Non-Financial liabilities
The sum of the rows 0260 to 0300 shall be reported.
0260
Provisions
IAS 37.10; IAS 1.54(l); BAD Article 4. Liabilities (6).
0270
Current tax liabilities
IAS 1.54(n); IAS 12.5.
0280
Deferred tax liabilities
IAS 1.54(o); IAS 12.5; Article 4(1), point (108) of Regulation 575/2013.
0290
Share capital repayable on demand
IAS 32 IE 33; IFRIC 2; Paragraph 12 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117.
0300
Other liabilities
Paragraph 13 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117. Any non-financial liabilities not included in rows 0260 to 0290. 0310 Equity
Section 1.3 of Part 1 of Annex V to the Commission Implementing Regulation (EU) 2024/3117
Column
Legal references and instructions
0010
Amount booked by the TCB
Article xxx of the “RTS on Booking Arrangements”.
For columns 0010 to 0030 (assets and liabilities booked by the TCB) the carrying amount shall be reported, in accordance with paragraph 27 to 29 of Part 1 of Annex V to the Commission Implementing Regulation (EU) 2024/3117 or, in the absence of a balance sheet, the amount to be reported in accordance with the accounting framework referred to in paragraph 1 of Article 48k of Directive (EU) 2013/36/EU. 0020 of which: deposited assets covering for the OCER The amount of assets deposited by the TCB to meet the capital endowment requirements as stipulated in Article 48 e(2) and Article 48o(2)(a) of Directive 2013/36/EU. 0030 of which: intragroup positions “Intragroup positions” refer to assets and liabilities booked by the TCB, whose direct counterparty is an entity belonging to the same TCG (as determined from the level of the ultimate HU of the group) 0040 Amount originated by the TCB
Article xxx of the “RTS on Booking Arrangements”.
For columns 0040 to 0060 (assets and liabilities originated by the TCB) the outstanding nominal amount shall be reported. The outstanding nominal amount of an instrument shall be the sum of the principal amount of, and accrued interest on, this instrument. 0050 with servicing maintained or other type of continuing involvement Financial assets and liabilities where the TCB has continuing involvement if, as part of their transfer, the TCB retains any of the contractual rights or obligations inherent in the transferred financial assets or liabilities or obtains any new contractual rights or obligations (e.g.: servicing rights) relating to the transferred financial assets or liabilities. 0060 without any continuing involvement Financial assets and liabilities where the TCB does not have any continuing involvement as per the definition of column 0050. The following scenarios shall not constitute continuing involvement, even if certain contractual rights or obligations are maintained:
normal representations and warranties relating to fraudulent transfer and concepts of reasonableness, good faith and fair dealings that could invalidate a transfer as a result of legal action; forward, option and other contracts to reacquire the transferred financial asset for which the contract price (or exercise price) is the fair value of the transferred financial asset; or an arrangement whereby an entity retains the contractual rights to receive the cash flows of a financial asset but assumes a contractual obligation to pay the cash flows to one or more entities and the conditions in paragraph 3.2.5(a)–(c) of IFRS 9 are met.
PART III: Financial Information: Off-balance sheet items of the TCB (Class 1 and 2) in template E 02.00
1.

General remarks
1.1 Article 48k(1)(a) of Directive 2013/36/EU. Template E 02.00 includes the off-balance sheet items of the TCB. Off-balance-sheet items shall be understood as defined in the RTS on booking arrangements.
2.

Instructions concerning specific positions
Row
Legal references and instructions
0010
Off-balance sheet items given
The sum of the rows 0020 to 0040 shall be reported.
0020
Loan commitments given
Annex I to Regulation (EU) No 575/2013; Paragraphs 102 to 105, 113, 116 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117.
0030
Financial guarantees given
Annex I to Regulation (EU) 575/2013; Paragraphs 102 to 105, 114, 116 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117; IFRS 4 Annex A
0040
Other Commitments given
Annex I to Regulation (EU) 575/2013; Paragraphs 102 to 105, 115, 116 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117.
0050
Off-balance sheet items received
The sum of the rows 0060 and 0080 shall be reported.
0060
Loan commitments received
Paragraphs 102, 103, 113 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117; IFRS 9.2.1(g), BCZ2.2; Part 1.44(h), 0070 Financial guarantees received Paragraphs 102, 103, 114 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117; IFRS 9.2.1(e), B2.5, BC2.17, IFRS 8, Appendix A; IFRS 4 Annex A. 0080 Other Commitments received Paragraphs 102, 103, 115 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117. Column Legal references and instructions 0010 Nominal amount Paragraphs 118, 119 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117. 0020 Maximum amount that can be considered Paragraph 119 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117.
PART IV: Financial Information: Largest assets and significant exposure concentrations in templates E 03.01 (Class 1) and E 03.02 (Class 2)
1.

General remarks
Article 48k(1)(a), points (i) and (ii) of Directive 2013/36/EU. Templates E 03.01 and E 03.02 request information regarding the largest assets and significant exposure concentrations of the TCBs. They also provide details on the associated counterparties, along with a breakdown of selected assets and off-balance sheet items given.
TCBs shall report the information to individual clients categorised by counterparty type, as well as to groups of connected clients as defined in point 39 of Article 4(1) of Regulation (EU) 575/2013. For groups of connected clients, the significant exposure concentrations shall be reported without a breakdown by counterparty type. The templates provide a z-axis with eight possible categories corresponding to the seven counterparty types for individual clients, plus an eight category for the group of connected clients:

1. Credit Institution
2. Investment firms as defined in point (2) of Article 4(1) of Regulation (EU) 575/2013
3. Central Banks
4. Other financial corporations, (excluding investment firms)
5. Non-financial Corporations
6. Households
7. General governments
8. Group of connected clients
   Class 1 and Class 2 TCBs shall report, respectively, the ten or five largest exposure concentrations for both individual clients categorised by counterparty type and groups of connected clients. The exposures shall be reported in descending order, based on the values provided in column c0060. The assets deposited in the escrow account, as well as the asset-related internal transactions with the HU and with members of the HU’s group, shall not be reported in templates E 03.01 and E 03.02. 2.

Instructions concerning specific positions
Column
Legal references and instructions
0010-0050
Counterparty
0010
Code / Group code
The code as part of a row identifier shall be unique for each reported entity. For institutions the code shall be the LEI code. For other entities the code shall be the LEI code, or if not available, a national code. When reporting on an individual basis, the code of the individual counterparty shall be reported. For a group of connected clients, if a unique code is available at national level, this code shall be reported as the code of the group of connected clients. Where there is no unique code at the national level, the code that shall be reported shall be the code of the parent company. In the cases where the group of connected clients does not have a parent, the code shall be the code of the individual entity which is considered by the TCB as the most significant within the group of connected clients. In any other case, the code shall correspond to the individual counterparty. The composition of the code depends on the national reporting system, unless a uniform codification is available in the EU. The code shall be unique and used consistently across the templates and across time. The code shall always have a value. 0020 Type of code The TCBs shall identify the type of code reported in column 0010 as a ‘LEI code’ or ‘Non-LEI code’. The type of code shall always be reported. 0030 Name of the counterparty The name shall correspond to the name of the group whenever a group of connected clients is reported. In any other case, the name shall correspond to the individual counterparty. For a group of connected clients, the name that shall be reported shall be the name of the parent company or, when the group of connected clients does not have a parent, it shall be the group’s commercial name. 0040 National code TCBs may additionally report the national code when they report LEI code as identifier in the ‘Code’ column. 0050 Residence of the counterparty The ISO code 3166-1-alpha-2 of the country of incorporation of the counterparty shall be used (including pseudo-ISO codes for international organisations, available in the last edition of the Eurostat’s “Balance of Payments Vademecum”). For groups of connected clients, no residence shall be reported. 0060-0140 Amount For the balance sheet items TCBs shall follow the same instructions as described in {E 01.xx, c0010}, as carrying amounts shall be reported; for off-balance sheet items given, nominal amounts after deduction of provision shall be reported. 0060 Exposure concentrations Sum of columns 0070, 0080, 0090, 0110, 0120 and 0130. 0070-0100 Selected assets 0070 Debt instruments Paragraphs 32 and 33 of Part 1 of Annex V to the Commission Implementing Regulation (EU) 2024/3117. Debt instruments shall include debt securities and loans and advances. TCBs shall report only booked positions. 0080 Equity instruments TCBs shall report only booked positions and shall follow the same instructions as described in {E 01.xx; r0070}. 090 Derivatives TCBs shall report only booked positions and shall follow
the same instructions as described in {E 01.xx; r0060}. 0100 of which: defaulted TCBs shall report the assets in respect of which a default is considered to have occurred in accordance with Article 178 of Regulation (EU) 575/2013 as specified in Paragraph 237(b) of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117. 0110-0130 Off balance sheet items given 0110 Loan commitments TCBs shall report nominal amounts after deduction of provisions. The resulting amount shall correspond to the amount reported in {E 02.00; r0030}, minus any provision in accordance with Part 2, points (106) to (109), and (111) of Annex V to the Commission Implementing Regulation (EU) 2024/3117 0120 Financial

guarantees
TCBs shall report nominal amounts after deduction of provisions.
The resulting amount shall correspond to the amount reported in {E 02.00; r0040}, minus any provision in accordance with Part 2, points (106) to (109), and (111) of Annex V to the Commission Implementing Regulation (EU) 2024/3117 0130 Other commitments TCBs shall report nominal amounts after deduction of provisions. The resulting amount shall correspond to the amount reported in {E 02.00; r0050}, minus any provision in accordance with Part 2, points (106) to (109), and (111) of Annex V to the Commission Implementing Regulation (EU) 2024/3117 0140 Accumulated impairment Accumulated impairment shall be understood as defined in Paragraphs 70 and 71 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117.
PART V: Financial Information: Largest liabilities and significant funding sources concentrations in templates E 04.01 (Class 1) and E 04.02 (Class 2)
1.

General remarks
Article 48k(1)(a), points (i) and (ii) of Directive 2013/36/EU. Templates E 04.01 and E 04.02 require information on the largest liabilities and significant funding sources concentrations of the TCBs. They also request information by counterparty, along with a breakdown of selected liabilities.
TCBs shall report the information in relation to individual clients categorised by counterparty type, as well as to groups of connected clients as defined in point 39 of Article 4(1) of Regulation (EU) 575/2013. For groups of connected clients, the largest funding sources shall be reported without a breakdown by counterparty type. The templates provide a z-axis with eight possible categories corresponding to the seven counterparty types for individual clients plus an eight category for the group of connected clients:

1. Credit Institution
2. Investment firms as defined in point (2) of Article 4(1) of Regulation (EU) 575/2013
3. Central Banks
4. Other financial corporations (excluding investment firms)
5. Non-financial Corporations
6. Households
7. General governments.
8. Group of connected clients
   Class 1 and Class 2 TCBs shall report, respectively, the ten or five largest funding sources concentrations for both individual clients categorised by counterparty type and groups of connected clients. The reporting shall be done in descending order, based on the values provided in column c0060. 2.

Instructions concerning specific positions
Column
Legal references and instructions
0010-0050
Counterparty
0010
Code / Group Code
TCBs shall follow the same instructions as described in {E 03.xx; c0010}.
0020
Type of code
TCBs shall follow the same instructions as described in {E 03.xx; c0020}.
0030
Name of the counterparty
TCBs shall follow the same instructions as described in {E 03.xx; c0030}.
0040
National code
TCBs shall follow the same instructions as described in {E 03.xx; c0040}.
0050
Residence of the counterparty
TCBs shall follow the same instructions as described in {E 03.xx; c0050}.
0060-0090
Amount
TCBs shall follow the same instructions as described in {E 01.xx; c0010}.
0060
Funding sources concentrations
Sum of the carrying amounts of the selected liabilities reported in columns 0070-0090.
0070-0090
Selected liabilities
0070
Deposits
TCBs shall follow the same instructions as described in {E 01.xx; r0210}.
0080
Debt securities issued
TCBs shall follow the same instructions as described in {E 01.xx; r0230}.
0090
Other financial liabilities
TCBs shall follow the same instructions as described in {E 01.xx; r0240}.
PART VI: Financial Information: Significant internal transactions with the HU and with members of the HU’s group - amounts payable to and amounts receivable from - in template E 05.01 (Class 1) and in template E 05.02 (Class 2)
1.

General remarks
Article 48k(1)(a), point (iii) of Directive 2013/36/EU. TCBs shall report the outstanding balances related to selected balance sheet and off-balance sheet items, either with their direct HUs or with any other members of the ultimate HU’s group.
“Transactions with the HU" refer to the transactions conducted by the reporting TCB with its direct head undertaking or with other branches directly established by that direct head undertaking. The reporting shall be conducted on an entity-by-entity basis. "Transactions with other members of the HU’s group" refer to transactions involving any other entities within the group of the ultimate HU. This includes all subsidiaries and TCBs that are part of the group, whether they were directly established by the ultimate HU or by one of its subsidiaries. Entities already reported under the section "Transactions with the HU" shall be excluded from this category. The reporting shall be conducted on an entity-by-entity basis. For each of the row items, Class 1 TCBs shall report the five highest transactions for each of the two z-axis sections, while Class 2 TCBs shall report the three highest transactions for each section. 2.

Instructions concerning specific positions
Rows
Legal references and instructions
0010
Selected financial assets
The sum of rows 0020 to 040 shall be reported.
0020
Equity instruments
TCBs shall follow the same instructions as described in {E 01.xx; r0070}.
0030
Debt securities
TCBs s shall follow the same instructions as described in {E 01.xx; r0080}.
0040
Loans and advances
TCBs shall follow the same instructions as described in {E 01.xx; r0090}.
0050
Selected financial liabilities
The sum of rows 0060 and 0070 shall be reported.
0060
Deposits
TCBs shall follow the same instructions as described in {E 01.xx; r0210}.
0070
Debt securities issued
TCBs shall follow the same instructions as described in {E 01.xx; r0230}.
0080
Nominal amount of loan commitments, financial guarantees and other commitments given TCBs shall follow the same instructions as described in {E 02.00; r0010}. 0090 Loan commitments, financial guarantees and other commitments received TCBs shall follow the same instructions as described in {E 02.00; r0050}. 0100 Notional amount of derivatives Paragraphs 133 to 135 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117. Column Legal references and instructions 0010 Outstanding balances for all transactions TCBs shall report the total outstanding balance for all transactions associated to each of the row items carried out between the reporting TCB and its HU or with other members of the ultimate HU’s group. 0020-0160 Significant transactions 0020-0040; 0050-0070, 0080-0100; 0110-0130; 0140-0160 Highest; 2 nd highest; 3 rd highest, 4 th highest and 5 th highest (Class 1 TCBs) / Highest; 2 nd highest; 3 rd highest (Class 2 TCBs):
The most significant outstanding balances grouped by the names and codes of the counterparties of those outstanding balances.
0020, 0050, 0080, 0110, 0140
Outstanding balance
For each row item, the the five (or three) highest outstanding balances between the reporting Class 1 (or Class 2) TCB and either its direct HU or any other members of the ultimate HU’s group shall be reported. 0030, 0060, 0090, 0120, 0150. Name of the counterparty The legal name of the reported counterparty for the respective outstanding balances. 0040, 0070, 0100, 0130, 0160. Code The code, as part of a row identifier, shall be unique for each reported counterparty. For institutions the code shall be the LEI code. For other entities the code shall be the LEI code, or if not available, a national code.
PART VII: Financial Information: Significant internal transactions with the HU and with members of the HU’s group - expenses and income generated - in template E 06.01 (Class 1) and in template E 06.02 (Class 2)
1.

General remarks
Article 48k(1)(a), point (iii) of Directive 2013/36/EU. TCBs shall report significant expenses and income generated by transactions with its HU or with other members of the HU’s group.
“Transactions with the HU" refer to the transactions conducted by the reporting TCB with its direct head undertaking or with other branches directly established by that direct head undertaking. “Transactions with other members of the HU’s group" refer to transactions with all other members of the ultimate head undertaking’s group (i.e. excluding those members already reported under the section "Transactions with the HU") Class 1 TCBs shall report the five highest accumulated expenses and income amounts for each of the two z-axis sections, while Class 2 TCBs shall report the three highest transactions for each section. 2.

Instructions concerning specific positions
Rows
Legal references and instructions
0010
Interest income
IAS 24.18(a); Paragraph 31 of Part 2 of Annex V to the Commission Implementing Regulation (EU) 2024/3117; BAD Article 27. Vertical layout(1). 0020 Interest expenses IAS 24.18(a); IAS 1.97; Paragraph 31 of Part 2of Annex V to the Commission Implementing Regulation (EU) 2024/3117. BAD article 27. Vertical layout (2). 0030 Fee and commission income IAS 24.18(a); IFRS 7.20(c); BAD Article 27. Vertical layout(4). 0040 Fee and commission expenses IAS 24.18(a); IFRS 7.20(c); BAD Article 27. Vertical layout(5). 0050 Administrative expenses Expenses related to overall management and administration of the business. 0060 Other income Other general and operating income. 0070 Other expenses Other general and operating expenses. Column Legal references and instructions 0010- Amounts for all transactions TCBs shall report the accumulated expenses or incomes generated by all the transactions carried out from the beginning of the financial year up to the reference date between the reporting TCB and either its HU or any of the other members of the HU’s group. 0020-0160 Significant transactions 0020-0040; 0050-0070, 0080-0100; 0110-0130; 0140-0160 Highest; 2 nd highest; 3 rd highest, 4 th highest and 5 th highest (Class 1 TCBs) / Highest; 2 nd highest; 3 rd highest (Class 2 TCBs):
The most significant accumulated expenses and income amounts from the beginning of the financial year up to the reference date grouped by the names and codes of the counterparties associated to those. 0020, 0050, 0080, 0110, 0140 Amount For each row item, the five (or three) highest accumulated expenses or income amounts generated by the transactions carried out from the beginning of the financial year up to the reference date between the Class 1 (or Class 2) TCB and its HU or any other members of the TCG, respectively. 0030, 0060, 0090, 0120, 0150. Name of the counterparty The legal name of the reported counterparty. 0040, 0070, 0100, 0130, 0160. Code The code, as part of a row identifier, shall be unique for each reported counterparty. For institutions the code shall be the LEI code. For other entities the code shall be the LEI code, or if not available, a national code.
PART VIII: Regulatory Information: Computation of the capital endowment requirements in templates E 07.01 (Class 1) and E 07.02 (Class 2)
1.

General remarks
Article 48k(1)(b) of Directive 2013/36/EU. Templates E 07.01 and E 07.02 provide information on the compliance with the minimum capital endowment requirement (MCER) that TCBs are to maintain at all times, as laid down in Article 48e(1) of Directive 2013/36/EU. They also allow for the reporting of any excess or additional capital endowment requirements (ACER) that CAs may require TCBs to hold in accordance with Article 48o(2)(a) of Directive 2013/36/EU. Ultimately, an overall capital endowment requirement (OCER) shall be reported, as resulting from the aggregation of the MCER and the ACER.
Class 1 TCBs shall submit template E 07.01 separately for the total amounts (i.e., all currencies) and for each significant currency. Significant currencies include the TCB's reporting currency and any other currency in which the TCB has liabilities denominated in such currency which amount to or exceed 25% of the TCB's total liabilities The reporting of the significant currencies shall be done in currency of denomination. All data points are mandatory for the “All currencies” table, whereas for the “significant currencies” specific tables, only the data point in row 0010, column 0010 is required. 2.

Instructions concerning specific positions
Row
Legal references and instructions
0010
Amount
The type of amount is defined by the nature of each column.
Column
Legal references and instructions
0010-0050
Liabilities
The scope is limited to booked liabilities’ amounts only.
Columns 0010, 0020 and 0030 must match the data points reported by the TCB in {E 01.xx; r0180; c0010} in each of the three immediately preceding annual reporting periods. 0010 T-1 When the reporting period for the template corresponds to the reference dates of 31 March, 30 June or 30 September, then this data point shall be filled in with liabilities reported in {E 01.xx; r0180; c0010} for 31 December of the previous year. When the reporting period for the template corresponds to the reference date of 31 December, then this data point shall be filled in with liabilities reported in {E 01.xx; r0180; c0010} for that same reference date. 0020 T-2 The liabilities as reported for the annual reporting period of the year that preceded the one determined for column 0010. 0030 T-3 The total booked liabilities as reported for the annual reporting period of the year that preceded the one determined for column 0020. 0040 Unweighted Average The amount resulting from computing the arithmetic mean of the figures reported in columns 0010, 0020 and 0030. 0050 Weighted average The average liabilities after applying the applicable weights as set out in Article 48e(1) of Directive 2013/36/EU (i.e. 2,5% for Class 1 and 0,5% for Class 2 TCBs). 0060 MCER For class 1 TCBs: the greater amount between the weighted average liabilities reported in column 0050 and the minimum amount as set out in point (a) of Article 48e(1) of Directive 2013/36/EU. For class 2 TCBs: the greater amount between the weighted average liabilities reported in column 0050 and the minimum amount as set out in point (b) of Article 48e(2) Directive 2013/36/EU 0070 ACER In accordance with point (a) of Article 48o(2), the amount of capital endowment held by the TCB in excess of the MCER. 0080 OCER The overall capital endowment requirement as computed by the sum of columns 0060 and 0070. 0090 Assets deposited in escrow in fulfilment with OCER TCB shall follow the same instructions as described in {E 08.xx; r0010; c0020}.
PART IX: Regulatory Information: Deposited assets covering for the OCER and monitoring of the evolution of the escrow account in templates E 08.01 (Class 1) and E 08.02 (Class 2)

1. General remarks
   Article 48k(1)(b) of Directive 2013/36/EU: Pursuant to draft Guidelines (GL) on instruments available for third country branches for unrestricted and immediate use to cover risks or losses under Article 48e(2)(c) of Directive 2013/36/EU. Article 48e(1) of Directive 2013/36/EU establishes that Member States shall require TCBs to maintain a MCER and Article 48e(2) of Directive 2013/36/EU specifies the types of assets that TCBs must hold to meet the MCER. Article 48o(2)(a) of Directive 2013/36/EU provides the option to impose additional capital requirements (ACER) and further specifies that any ACER amount to be held by the TCB shall comply with the requirements laid down in Article 48e of Directive 2013/36/EU.
   Class 1 TCBs shall submit template E 08.01 separately for the total amounts (i.e., all currencies) and for each significant currency. Significant currencies include the TCB's reporting currency and any other currency in which the TCB has assets denominated in such currency which amount to or exceed 25% of the TCB's total assets. The reporting of the significant currencies shall be done in currency of denomination. OCER shall be reported on the basis of the market value of the assets to be deposited .
2. Instructions concerning specific positions
   Rows
   Legal references and instructions
   0010
   Assets deposited in escrow in fulfilment with MCER Market value as of the opening and closing balances.
   0020
   Cash or cash assimilated instruments
   Cash, or cash assimilated instruments, as per Article 48e(2)(a) of Directive 2013/36/EU.
   0030
   Debt securities
   Debt securities issued by central governments or central banks of Member States as per Article 48e(2)(b) of Directive 2013/36/EU. 0040-0060 of which: 1 st ; 2 nd ; 3 rd largest counterparty As per the market values of all the associated debt securities issued by the three largest counterparties. 0070 Other eligible instruments Any other instrument that is available to the third-country branch for unrestricted and immediate use to cover risks or losses as soon as those risks or losses occur as per Article 48e(2)(c) of Directive 2013/36/EU. 0080-0100 of which: 1 st ; 2 nd ; 3 rd largest counterparty The market value of all the associated other eligible instruments issued by the three largest counterparties. In existence of a guarantee backing up the eligible instrument, the guarantor shall be reported here. Column Legal references and instructions 0010 Opening balance The beginning of the period. 0020 Closing balance The end of the period. 0030 Counterparty name TCBs shall follow the same instructions as described in {E 03.xx; c0030}. 0040 Code TCBs shall follow the same instructions as described in {E 03.xx; c0010}. 0050 Type of code TCBs shall follow the same instructions as described in {E 03.xx; c0020}. 0060 National code TCBs shall follow the same instructions as described in {E 03.xx; c0040}. 0070 Residence of the counterparty TCBs shall follow the same instructions as described in {E 03.xx; c0050}.
   PART X: Regulatory Information: Liquidity coverage calculations in templates E 09.01 (Class 1) and E 09.02 (Class 2)
   General remarks
   Article 48k(1)(b) of Directive 2013/36/EU: Pursuant to Article 48f of Directive 2013/36/EU, Member States shall, at a minimum, mandate Class 1 TCBs to adhere to the liquidity coverage requirement specified in Part Six, Title I, of Regulation (EU) 575/2013 and in Commission Delegated Regulation (EU) 2015/61. Class 2 TCBs are required to consistently maintain a volume of unencumbered and liquid assets sufficient to cover liquidity outflows over a minimum period of 30 days.
   For the purposes of reporting on the compliance of TCBs with the liquidity requirements laid down in Article 48f of Directive 2013/36/EU, templates E 09.01 and E 09.02 shall apply. For the purposes of reporting template E 09.01, Class 1 TCBs shall adhere the instructions of Annex XXV to Commission Implementing Regulation (EU) 2024/3117. To complete the template, TCBs shall perform the necessary underlying calculations, including the application of outflow rates in accordance with Title III, Chapter 2 of Commission Delegated Regulation (EU) 2015/61, inflow rates in accordance with Title III, Chapter 3 of Commission Delegated Regulation (EU) 2015/61 and the identification and reporting of significant currencies in accordance with Article 4(5) of Commission Delegated Regulation (EU) 2015/61. For the purpose of reporting template E 09.02, Class 2 TCBs shall follow the instructions of part 1 and part 2 of Annex XXV to Commission Implementing Regulation (EU) 2024/3117 and shall perform the necessary underlying calculations, including the application of the outflow rates in accordance with Title III, Chapter 2 of Commission Delegated Regulation (EU) 2015/61.
3. Instructions concerning specific positions
   Rows
   Legal references and instructions
   0010
   Liquidity Buffer
   Annex I (2)
   TCBs shall report the liquidity buffer which shall be equal to:
   (a) the level 1 asset amount; plus
   (b) the level 2A asset amount; plus
   (c) the level 2B asset amount; minus the lesser of:
   (d) the sum of (a), (b), and (c); or
   (e) the ‘excess liquid assets amount’.
   0020
   Net Liquidity Outflow
   TCBs shall report the net liquidity outflow which equals total outflows less the reduction for fully exempt inflows less the reduction for inflows subject to the 90 % cap less the reduction for inflows subject to the 75 % cap. NLO = TO — MIN(FEI, TO) - MIN(IHC, 0.9MAX(TO-FEI, 0)) - MIN(IC, 0.75MAX(T0-FEI-IHC/0.9,0)) NLO = Net liquidity outflow FEI = Fully exempted inflows TO = Total outflows IHC = Inflows subject to higher cap of 90 % outflows IC = Inflows subject to cap of 75 % of outflows 0030 Liquidity coverage ratio TCBs shall report the liquidity coverage ratio calculated as specified in Article 4(1) of Delegated Regulation (EU) 2015/61. The liquidity coverage ratio shall be equal to the ratio of a TCB’s liquidity buffer to its net liquidity outflows over a 30-calendar day stress period and shall be expressed as a percentage. If the net liquidity outflow reported in r0020; c0030 is zero (causing a ratio of infinity) then report the value 999999. Nummerator calculations 0040-0280 Level 1 assets, Level 2A assets, Level 2B assets, Excess liquid asset amount
   Part 5 of Annex XXV to Commission Implementing Regulation (EU) 2024/3117.
   Denominator calculations
   Outflows
   0300
   Total outflows
   TCBs shall report here the sum of rows 0270 to 300 in accordance with Chapter 2 of Title III of Delegated Regulation (EU) 2015/61. 0301 From retail deposits Articles 24 and 25 of Delegated Regulation (EU) 2015/61 TCBs shall report here on retail deposits as defined in Article 411(2) of Regulation (EU) 575/2013. TCBs shall also report the amount of the notes, bonds and other securities issued which are sold exclusively in the retail market and held in a retail account, as referred to in Article 28(6) of Delegated Regulation (EU) 2015/61. TCBs shall consider for this category of liability the applicable outflow rates provided for by Delegated Regulation (EU) 2015/61 for the different categories of retail deposits. 0302 From other unsecured transactions Articles 20 to 31a of Delegated Regulation (EU) 2015/61 TCBs shall report here on outflows in accordance with Articles 21 to 31a of Delegated Regulation (EU) 2015/61, with the exception of outflows reported in accordance with Article 24, Article 25 and Article 28(3) and (4) of that Delegated Regulation. 0303 From secured lending and capital-market-driven transactions
   Article 28(3) of Delegated Regulation (EU) 2015/61
   TCBs shall report here the outflows resulting from secured lending and capital market-driven transactions as defined in Article 192(2) and (3) of Regulation (EU) No 575/2013. 0304 From others TCBs shall report here the total amount of all other outflows, not reported in rows 0270 to 0300. Inflows 0310-0330 Fully Exempt Inflows, Inflows Subject to 90% Cap, Inflows Subject to 75% Cap
   Article 32, Article 33 and Article 34 of Delegated Regulation (EU) 2015/61.
   Paragraph 1.5.1 of Part 3 of Annex XXV to Commission Implementing Regulation (EU) 2024/3117.
   0340
   Reduction for Fully Exempt Inflows
   TCBs shall report the following part of the NLO calculation: = MIN (FEI, TO).
   NLO = Net liquidity outflow
   FEI = Fully exempted inflows
   TO = Total outflows
   0350
   Reduction for Inflows Subject to 90% Cap
   TCBs shall report the following part of the NLO calculation:
   = MIN (IHC, 0.9*MAX(TO-FEI, 0)).

IHC = Inflows subject to higher cap of 90 % outflows TO = Total outflows FEI = Fully exempted inflows 0360 Reduction for Inflows Subject to 75% Cap TCBs shall report the following part of the NLO calculation:
= MIN (IC, 0.75*MAX(TO-FEI-IHC/0.9, 0)).

IC = Inflows subject to cap of 75 % of outflows TO = Total outflows FEI = Fully exempted inflows IHC = Inflows subject to higher cap of 90 % outflows. 0370 Additional liquidity requirements The amount arising from any additional liquidity requirements in accordance with point (b) of Article 48o(2) of Directive 2013/36/EU. 0380 Unencumbered and liquid assets Title II of Delegated Regulation (EU) 2015/61 TCBs shall report the total amount / market value of their Liquid assets according to Part 1 of Annex XXV of Delegated Regulation (EU) 2015/61. TCBs shall report here the sum of rows 0380 and 0390. 0390 Credit Institutions TCBs shall report here the liquid assets held to comply with Article 48f(1) of Directive 2013/36/EU that are deposited with a credit institution that is not part of the TCB’s head undertaking’s group. 0400 Central Banks TCBs shall report here the liquid assets held to comply with Article 48f(1) of Directive 2013/36/EU that are deposited with the central bank of the Member State where the TCB is authorised.
PART XI: Regulatory Information: Deposit protection arrangements available to depositors in the TCBs (Class 1 and 2) in template E 10.00
General remarks
1.1 Article 48k(1)(c) of Directive 2013/36/EU. TCBs are to report information on the deposit protection arrangements offered to depositors by the Deposit Protection Scheme (DGS) of the third-country, whenever those TCBs operate in their respective Member States under the circumstances laid down on Article 15(2) and (3) of Directive 2014/49/EU (i.e. whenever a TCB is authorised to operate in a Member State despite not joining the DGS of that Member State).
Instructions concerning specific positions
Rows
Legal references and instructions
0010-0050
Type of DGS
0010
1.1. Is the membership of the DGS in your home country mandatory for credit institutions?
TCBs shall report one of the following possible answers:
Yes
No
0020
i. Name of the DGS to which your head undertaking is affiliated to in its home third country.
0030
ii. If applicable, specify the administration type of the DGS to which the head undertaking is affiliated.
TCBs shall report one of the following possible answers:
Governmental/Public
Private
Jointly
0040
1.2. Is there any deposit-taking financial institution (other than credit institutions) to which the affiliation to that DGS is either mandatory or voluntary?
TCBs shall report one of the following possible answers:
Yes
No
0050
ii. If applicable, specify the type of financial institutions and if the affiliation is mandatory or voluntary.
The answer may refer to entities such as financial holdings, mixed financial holdings, investment firms, financial auxiliaries or captive financial institutions and money lenders, among others. 0060-0120 Coverage of the third country DGS 0060
2.1. Coverage scope: list of exclusions
TCBs shall provide a detailed list of deposit amounts or deposit types which are excluded from the protection of the scheme 0070 2.2.i Coverage limit: maximum aggregated amount of eligible deposits covered per deposit holder - as expressed in the local currency of the third country. TCBs shall indicate the coverage limit in the local currency of the third country's DGS. 0080 2.2.ii. Denomination of local currency ISO 3-Letter Code 0090
i. How does the third country DGS treat joint accounts?
TCBs shall indicate whether the coverage limit is applied jointly or to each depositor separately.
0100
ii. What are the main traits of the third country DGS' reimbursement policy in the event of bank failure?
TCBs shall report the reimbursement period (maximum days).
0110
2.3. Creditor hierarchy of deposits: main aspects
TCBs shall indicate whether there could be a wide variance in the ranking of depositors among creditors in the event of a bank failure. In some countries, insured depositors have priority over all other claimants, while in other depositors rank equally with unsecured creditors. TCBs are expected to elaborate on those types of matters. 0120
2.4. Similarity of treatment: does the third country DGS fully guarantee similarity of treatment?
The deposits taking activity in the EU, when not affiliated to the DGS of the host country, may require similarity of treatment from the third-country DGS with respect to the terms and conditions that apply to the protection of the deposits taken by the head undertaking in its home country. TCBs shall report one of the following possible answers regarding if the DGS fully guarantees such dispositions:
Yes
No
0130-0180
Funding mechanisms and arrangements
0130
3.1. Funding: on what recurrent basis is the DGS's fund built?
TCBs shall report one of the following possible answers:
Ex-ante
Ex-post
Both
0140
3.2. Does the DGS currently have a minimum target fund size?
TCBs shall report one of the following possible answers:
Yes
No
0150
i. If applicable, quantify it and explain if it is legally mandated or set by the DGS or another authority
0160
3.3. Premiums: what type of premiums does your third country DGS impose on your head undertaking?
TCBs shall report one of the following possible answers:
A flat-rate premium
A risk-based premium (i.e.: based on your HU’s risk profile) A combination of both.
0170
3.4. Emergency contributions and additional funding sources in times of stress
Does the third-country DGS have access to alternative funding arrangements (i.e. other than its recurrent contributions from its members)? TCBs shall report one of the following possible answers:
Yes
No
0180
i. If applicable, explain what those alternative funding arrangements consist of
The comment shall refer to alternative funding arrangements such as commercial loans, governmental loans, etc.
Column
Legal references and instructions
0010
Answer
Whenever for the previous rows items the instructions do not offer any possible specified answers, the qualitative data to be reported under this column shall be understood as an open free text answer. https://www.eba.europa.eu/sites/default/files/2025-01/8e29f9b0-0515-43f5-9f6e-f659d955d1f1/Overview%20of%20the%20IT%20solutions%28Revised%2008%2001%202025%29.xlsx ↑