BANCA D'ITALIA
EUROSYSTEM

This document conforms to the original held in the archives of the Banca d'Italia

Digitally signed by

Registered office Via Nazionale, 91 - P.O. Box 2484 - 00100 Rome - Paid-up capital Euro 156,000.00 Tel. 06/47921 - telex 630045 BANKIT - VAT number 00950501007 - www.bancaditalia.it

BANCA D'ITALIA
EUROSYSTEM

Reporting by crowdfunding service providers

Circular No. 326 of 20 October 2026

BANKING AND FINANCIAL SUPERVISION

Reporting by crowdfunding service providers

Circular No. 326 of 20 October 2026

I N D E X

General warnings

1. Addressees ...................................................................................................................... 2

2. Structure and frequency of reporting ....................................................................... 2

3. General instructions ....................................................................................... 3

4. Deadlines and methods of transmission of reporting ................................................... 4

4.1 - Reporting by specialised providers .................................................................. 4

4.2 - Reporting by other providers ............................................................................ 4

5. Reporting schemes .............................................................................................. 5

6. Summary table of reporting ......................................................................... 6

Glossary ................................................................................................................................ 7

Annex A – Communication form for start and end of operations .......................................... 9

Annex B – Facsimile of attestation letter ................................................................ 10

Instructions for completing individual items

Section I – Balance Sheet

Subsection 1 – Assets ............................................................................................... I.1.1

Subsection 2 – Liabilities............................................................................................. I.2.1

Section II – Profit and loss account data

Subsection 1 – Costs .............................................................................................. II.1.1

Subsection 2 – Revenues ............................................................................................ II.2.1

Section III – Supplementary data ............................................................................................. III.1

Section IV – Other information

Subsection 1 – Funding operations .................................................................. IV.1.1

Subsection 2 – Lending crowdfunding services without portfolio management ... IV.2.1

Subsection 3 – Lending crowdfunding services with portfolio management ...... IV.3.1

Subsection 4 – Characteristics of loans ............................................................. IV.4.1

Subsection 5 – Equity crowdfunding services .................................................... IV.5.1

Subsection 6 – Debt crowdfunding services ....................................................... IV.6.1

Subsection 7 – Reputational risk ................................................................... IV.7.1

Subsection 8 – Liquidity ....................................................................................... IV.8.1

Subsection 9 – Project monitoring ................................................................... IV.9.1

Subsection 10 – General fixed expenses .................................................................. IV.10.1

Section V – Supervisory capital and capital requirements ............................................ V.1

GENERAL WARNINGS

1. ADDRESSEES

The provisions contained in this Circular apply:

1. to specialised providers of crowdfunding services for businesses (hereinafter "specialised providers") other than banks, SIMs, payment institutions (hereinafter "PIs"), electronic money institutions (hereinafter "EMIs") and financial intermediaries under art. 106 TUB, authorised pursuant to art. 4-sexies.1, paragraph 2, of the Consolidated Law on Finance (hereinafter "TUF");

2. to banks, SIMs, PIs, EMIs and financial intermediaries under art. 106 TUB, authorised for crowdfunding services pursuant to art. 4-sexies.1, paragraph 2, of the TUF (hereinafter "other providers").

2. STRUCTURE AND FREQUENCY OF REPORTING

The structure of the reporting is divided into the following schemes:

— SECTION I – Balance Sheet

Subsection 1 – Assets
Subsection 2 – Liabilities

— SECTION II – Profit and loss account data

Subsection 1 – Costs
Subsection 2 – Revenues

— SECTION III – Supplementary data

— SECTION IV – Other information

Subsection 1 – Fundraising operations
Subsection 2 – Lending crowdfunding services without management of loan portfolios
Subsection 3 – Lending crowdfunding services with management of loan portfolios
Subsection 4 – Characteristics of loans
Subsection 5 – Equity crowdfunding services
Subsection 6 – Debt crowdfunding services
Subsection 7 – Reputational risk
Subsection 8 – Liquidity
Subsection 9 – Project monitoring
Subsection 10 – General fixed expenses

— 2 —

— SECTION V – Regulatory capital and capital requirements (1 )

Reporting is carried out on a half-yearly basis, with reference to 30/06 and 31/12; subsections 2, 3, 5, 6, 7 and 9 of Section IV, on the other hand, are transmitted on an annual basis, with reference to 31/12.

3. GENERAL INSTRUCTIONS

The information requested – unless otherwise specified – must refer to the situation existing at the reporting reference date (even if a public holiday or non-working day). In these compilation rules, the term “investors” includes, unless otherwise indicated, both investors resident in Italy and non-resident investors.

The data – unless otherwise specified – are expressed in units of euro. Amounts expressed in currencies other than the euro must be reported by applying the accounting rules. In this context, reference must be made to the exchange rates communicated for indicative purposes by the European Central Bank.

Rounding must be carried out by disregarding decimals equal to or lower than 50 cents and rounding up decimals greater than 50 cents to the next unit.

The compilation rules are aimed at structuring the data flow in a manner consistent with the information needs of the Bank of Italy; no effect on the keeping of internal accounting records and on the preparation of the financial statements may be inferred from the instructions set out in this manual.

Irrespective, therefore, of the specific structure of the company's chart of accounts, the information must be allocated to the reporting schemes according to the logic that informs the structure and content of the individual items.

The significance of the data presupposes, moreover, that, within the internal information system and, in particular, in the accounting system, management transactions are recorded in a timely and accurate manner. The company must have appropriate information tools that allow the reconciliation between internal accounting and the data transmitted.

In the compilation rules for items or sub-items of Sections I and II, the reference to items or sub-items of the financial statements does not necessarily imply the reporting of the same amount, but indicates that the content of the reporting must be determined according to the same preparation criteria as the corresponding financial statement item or sub-item.

As regards the technical rules for the preparation, verification and transmission of reports, reference is made to the Bank of Italy Circular No. 154 of 22 November

[1] With regard to the compilation instructions for Section V, reference is made to the provisions of Circular No. 286 of 17 December 2013 “Instructions for the compilation of prudential reports for supervised entities”; the reporting schemes of this Section are set out in Circular No. 154 of 22 November 1991 “Supervisory reports of credit and financial institutions. Reporting schemes and instructions for the submission of information flows”.

— 3 —

1991 “Supervisory reports of credit and financial institutions. Reporting schemes and instructions for the submission of information flows”.

4. DEADLINES AND METHODS FOR TRANSMISSION OF REPORTS

4.1 Reports of specialised providers

The specialised providers referred to in paragraph 1.1 of the “General warnings” are required to send Sections I to V of this Circular.

Reports are sent by the 25th of the month following the reference date.

Each deadline must be understood as the deadline by which the reports must reach the Bank of Italy.

When compiling Sections I and II, specialised providers shall follow the criteria for the preparation of financial statement information in accordance with the accounting rules applicable to them. Any changes that may subsequently be made (for example, at the time of approval of the financial statements) are promptly communicated to the Bank of Italy.

4.2 Reports of other providers

The providers referred to in paragraph 1.2 of the “General warnings” are required to send exclusively Section IV of this Circular, with the exception of subsections: IV.7 “Reputational risk”, IV.8 “Liquidity” and IV.10 “General fixed expenses”.

Reports are sent by the 25th of the month following the reference date.

The deadlines must be understood as the deadline by which the reports must reach the Bank of Italy.

Crowdfunding service providers shall notify the Bank of Italy, with at least 15 days' prior notice, of the start and end date of their operations by completing the form in Annex A (2 ) to these General warnings.

Specialised providers are required to send the Bank of Italy a communication drawn up in accordance with the facsimile in Annex B, at least 30 days before the transmission of the first report. This communication must be renewed in the event of termination of office of one of the signing representatives within ten days from the date of appointment of the successor.

[2] The form must be sent to the organisational unit of the Bank of Italy responsible for supervision of the intermediary (territorially competent Branch or Central Administration - Specialised Intermediaries Supervision Service or Banking Groups Supervision Service – via Nazionale, 91 – 00184 Rome).

— 4 —

GENERAL WARNINGS

Questions on the instructions contained in this manual must be sent to the Regulation and Macroprudential Analysis Service – Balance Sheets and Reporting Division, Via Nazionale 91, 00184 Rome. Questions on the technical and management instructions for the transmission and processing of data are addressed to the Bank of Italy – Statistical Surveys and Processing Service, Via Nazionale 91, 00184 Rome.

5. REPORTING SCHEMES

From a structural point of view, the reporting schemes provide for an internal organisation of data by decreasing hierarchical levels, which are defined on the basis of the subject matter dealt with.

The hierarchical levels of information are as follows:

the section;
the subsection;
the item;
the sub-item;
the information attributes.

The sections represent the main information area and are in turn divided into several second-level information components called subsections.

The subsections are made up of a set of elementary data: the items and sub-items, which constitute the basic information units of the entire organisation.

Each item expresses a technical form or a set of technical forms.

The items are in turn broken down into a plurality of sub-aggregates (the sub-items), which constitute articulations of the same technical form or of the same set of technical forms.

Alongside the items and sub-items, certain information attributes are provided whose function is to qualify the reporting content of the basic information units (the items and sub-items).

The detailed indication of the attributes to be provided for each item or sub-item is contained in the compilation rules of this Manual as well as in the technical instructions issued by the Bank of Italy – RES Service (cfr. Circular No. 154 of 22.11.1991).

— 5 —

6. SUMMARY TABLE OF REPORTS

Recipients, scope of application, frequency and reference date (3 ).

Section / Subsection	Subject	Recipients	Frequency
			Reference date
Section I	Balance sheet	Specialised providers: yes Other providers: no	Half-yearly Reference date 30/06 and 31/12
Section II	Profit and loss account data	Specialised providers: yes Other providers: no	Half-yearly Reference date 30/06 and 31/12
Section III	Supplementary data	Specialised providers: yes Other providers: no	Half-yearly Reference date 30/06 and 31/12
Section IV, subsection 1	Funding transactions	Specialised providers: yes Other providers: yes	Half-yearly Reference date 30/06 and 31/12
Section IV, subsection 2	Lending crowdfunding services without loan portfolio management	Specialised providers: yes Other providers: yes	Annual Reference date 31/12
Section IV, subsection 3	Lending crowdfunding services with loan portfolio management	Specialised providers: yes Other providers: yes	Annual Reference date 31/12
Section IV, subsection 4	Characteristics of loans	Specialised providers: yes Other providers: yes	Half-yearly Reference date 30/06 and 31/12
Section IV, subsection 5	Equity crowdfunding services	Specialised providers: yes Other providers: yes	Annual Reference date 31/12
Section IV, subsection 6	Debt crowdfunding services	Specialised providers: yes Other providers: yes	Annual Reference date 31/12
Section IV, subsection 7	Reputational risk	Specialised providers: yes Other providers: no	Annual Reference date 31/12
Section IV, subsection 8	Liquidity	Specialised providers: yes Other providers: no	Half-yearly Reference date 30/06 and 31/12
Section IV, subsection 9	Project monitoring	Specialised providers: yes Other providers: yes	Annual Reference date 31/12
Section IV, subsection 10	General fixed expenses	Specialised providers: yes Other providers: no	Half-yearly Reference date 30/06 and 31/12
Section V	Supervisory own funds and capital requirements	Specialised providers: yes Other providers: no	Half-yearly Reference date 30/06 and 31/12

[3] The table summarises the reporting obligations set out in the General Warnings. For other providers, the obligation concerns exclusively Section IV, with the exclusion of subsections IV.7, IV.8 and IV.10. The table is intended as a reading aid and does not replace the instructions contained in the individual items and sub-items of the Circular.

— 6 —

GLOSSARY

The definitions used in this Circular are set out below:

Default status

A loan is considered to be in default status when: i) the crowdfunding service provider considers it unlikely that, without recourse to actions such as enforcement of guarantees, the project owner will repay in full or otherwise fulfil its credit obligations relating to the loan in question; ii) the project owner is more than 90 days overdue on a relevant credit obligation relating to the loan in question (cfr. Art. 1, paragraph 1 of Delegated Regulation no. 2022/2115 of 13 July 2022).

Financial instruments

1. Equity instruments: financial instruments that represent a fraction of the share capital of a company and that confer on the investor the status of shareholder and the related financial rights (e.g. participation in profits) and/or administrative rights (e.g. the right to vote in general meetings);

2. Debt instruments: debt securities or a bond issued by a company that carries out a specific project;

3. Other transferable securities: all transferable securities defined in Art. 4, paragraph 1, point 44, of Directive 2014/65/EU and not included in the previous points;

4. Instruments eligible for crowdfunding purposes: shares of a private limited liability company that are not subject to restrictions that would effectively prevent their transfer, including restrictions relating to the manner in which such shares are offered or advertised.

Loans/Projects

1. Promoted and financed: loans/projects for which, at the reference date, the fundraising has a known outcome and has been successful, thereby excluding projects in relation to which the fundraising campaign is still ongoing.

2. Unsuccessful: loans/projects for which, at the reference date, the fundraising has a known outcome and has not been successful, thereby excluding projects in relation to which the fundraising campaign is still ongoing. They refer to the actual fundraising volumes relating to unsuccessful projects, regardless of the target amount of each unsuccessful project.

3. In promotion: projects for which, at the reference date, the outcome of the fundraising is not yet known.

Investor type

1. Sophisticated investors: a sophisticated investor is an investor who is aware of the risks associated with investing in capital markets and has adequate resources to assume such risks without exposing themselves to excessive financial consequences. Sophisticated investors may be classified as such if they meet the identification criteria defined in Annex II of Regulation (EU) no. 2020/1503 of 7 October 2020;

— 7 —

GENERAL WARNINGS

2. Professional investors: they are a subcategory of sophisticated investors referred to in point 1) consisting of credit institutions, investment firms, investment funds, insurance undertakings, as defined by Regulation (EU) no. 2020/1503 of 7 October 2020 which refers to Annex II, Section I, points 1) to 4) of EU Directive 2014/65;

3. Non-sophisticated investors: investors other than sophisticated investors;

Project owner

Any natural or legal person who pursues the objective of raising funds through a crowdfunding platform.

— 8 —

Annex A

COMMUNICATION FORM START AND END OF OPERATIONS

Company name:
Tax code:
ABI code:
LEI code (if available):

TYPE OF AUTHORISED SERVICES START/END DATE
OPERATIONS
(DAY, MONTH,
YEAR)
START (1
) END (1
)

Lending-based crowdfunding
Investment-based crowdfunding

(date)
(the legal representative)

[1] ( 1 ) Tick the box of interest.

— 9 —

Annex B

SAMPLE CERTIFICATION LETTER

To the Bank of Italy – Central Administration
Financial Intermediaries Supervision Service

________________________________________________________________ (company name) _____________ (tax code)

By this communication it is certified that the supervisory reports that this company transmits to this Institute pursuant to the instructions in force are based on the data of the company's accounting records.

The aforementioned reports, which derive from the activation of the data processing procedures approved by the competent company bodies, express the economic, equity and financial situation of the company.

In particular, it is specified that, in order to ensure the necessary consistency of the reported data with the results of the accounting and of the company information system, specific internal control tools have been prepared which also provide for forms of summary reporting of information for company managers.

It is made known that the content of this communication has been brought to the attention of the board of directors.

(date)
(company stamp)
The Legal representative

— 10 —

Section:

I – BALANCE SHEET

Reports of crowdfunding service providers
Section: I – Balance Sheet
Subsection 1 - Assets

Subsection:

1 – ASSETS

— I.1.1 —

Reports of crowdfunding service providers
Section: I – Balance Sheet
Subsection 1 - Assets

Item:
54004
CASH AND CASH EQUIVALENTS

Item:
54008
RECEIVABLES

Item:
54012
SECURITIES

Item:
54016
EQUITY INVESTMENTS

Item:
54020
INTANGIBLE FIXED ASSETS

Item:
54024
TANGIBLE FIXED ASSETS

Item:
54028
OTHER ASSETS

This item includes all activities other than those reported in the previous items.

— I.1.2 —

Subsection:

2 – LIABILITIES

— I.2.1 —

Item:
54032

DEBTS

Item:
54036

STAFF SEVERANCE INDEMNITY

Item:
54040

PROVISIONS FOR RISKS AND CHARGES

Item:
54044

OTHER LIABILITIES

This item includes all liabilities other than those reported in the previous items.

Item:
54048

CAPITAL

Item:
54052

SUBSCRIBED AND UNPAID CAPITAL

The reporting takes a negative value.

Item:
54056

SHARE PREMIUM RESERVES

Item:
54060

NEGATIVE RESERVE FOR OWN SHARES IN PORTFOLIO

— I.2.2 —

Item:
54064

OTHER RESERVES

Item:
54068

PROFIT (LOSS) FOR THE PERIOD

This item may take a positive value (Profit) or a negative value (Loss).

Item:
54072

PROFITS (LOSSES) BROUGHT FORWARD

This item may take a positive value (Profits) or a negative value (Losses).

— I.2.3 —

Section:

II – INCOME STATEMENT DATA

Subsection:

1 – COSTS

— II.1.1 —

Item:
54076

PASSIVE COMMISSIONS

04 LENDING CROWDFUNDING SERVICES (WITHOUT MANAGEMENT OF LOAN PORTFOLIOS)

08 LENDING CROWDFUNDING SERVICES (WITH MANAGEMENT OF LOAN PORTFOLIOS)

12 EQUITY CROWDFUNDING SERVICES

16 PAYMENT SERVICES

20 CUSTODY SERVICES

24 OUTSOURCED SERVICES

28 OTHER PASSIVE COMMISSIONS

Item:
54080

ADMINISTRATIVE EXPENSES

Item:
54084

PROVISIONS FOR RISKS AND CHARGES

Item:
54088

AMORTISATION AND VALUE ADJUSTMENTS ON INTANGIBLE AND TANGIBLE FIXED ASSETS

Item:
54092

OTHER OPERATING CHARGES

This item includes all operating charges other than those reported in the previous items.

— II.1.2 —

Item:
54096

VALUE ADJUSTMENTS ON FINANCIAL FIXED ASSETS

Item:
54100

OTHER VALUE ADJUSTMENTS

— II.1.3 —

Subsection:

2 – REVENUES

— II.2.1 —

Item:
54104

COMMISSIONS RECEIVED

04 LENDING CROWDFUNDING SERVICES (WITHOUT MANAGEMENT OF LOAN PORTFOLIOS)

08 LENDING CROWDFUNDING SERVICES (WITH MANAGEMENT OF LOAN PORTFOLIOS)

12 EQUITY CROWDFUNDING SERVICES

16 PAYMENT SERVICES

20 CUSTODY SERVICES

24 OTHER COMMISSIONS RECEIVED

Item:
54108

DIVIDENDS AND OTHER INCOME

Item:
54112

OTHER OPERATING INCOME

This item includes all operating income other than that reported in the previous items.

Item:
54116

VALUE REVERSALS ON FINANCIAL FIXED ASSETS

Item:
54120

OTHER VALUE REVERSALS

— II.2.2 —

Item:
54124

PROFIT (LOSS) FOR THE PERIOD BEFORE TAXES

This item may have a positive value (Profit) or a negative value (Loss).

Item:
54128

INCOME TAXES FOR THE YEAR

— II.2.3 —

Reporting by crowdfunding service providers
Section: III – Supplementary data

Section:

III – SUPPLEMENTARY DATA

Reporting by crowdfunding service providers
Section: III – Supplementary data

Item:
54132

NUMBER OF EMPLOYEES

Information relating to the entire company must be provided.

Number of employees with whom the reporting company has formally in place an employment contract. Employees on optional parental leave without entitlement to remuneration are not subject to reporting.

Regard must be had to the situation in existence on the reference date of the reporting.

04 MANAGERS

08 OTHER PERSONNEL

Item:
54136

SIGNIFICANT CONTINUING COLLABORATIONS

The first 10 positions based on the overall operating cost relating to continuing collaborations other than outsourcing ones as at the reference date of the reporting must be reported under this item.

A breakdown by “nature of the collaboration” is required.

04 NUMBER OF COLLABORATORS

08 COSTS INCURRED

The cost accounted for in the half-year (for the reporting referring to 30 June) or in the year (for the reporting referring to 31 December) of reference must be reported.

— III.1 —

Section:

IV – OTHER INFORMATION

Subsection:

1 – FUNDRAISING OPERATIONS

— IV.1.1 —

Item:
54140

FUNDRAISING FOR PROMOTED AND FINANCED PROJECTS: FLOW DATA

The amount of fundraising for projects promoted and financed in the reference period of the reporting is subject to reporting.

A breakdown by “type of investor” is required.

If the project owner also holds the status of investor, the reporting must be carried out by valuing exclusively the ‘type of investor’ attribute with the category relating to the project owner and not also with the further categories provided for.

For the definition of “type of investor”, “project owner” and “projects promoted and financed” see “General warnings - Glossary”.

Item:
54144

NUMBER OF INVESTORS

The number of investors in existence at the reference date is subject to reporting.

A breakdown by “type of investor” is required.

For the definition of “type of investor” and “project owner” see “General warnings - Glossary”.

Item:
54148

ASSETS UNDER CUSTODY AND PAYMENT ACCOUNTS

04 AMOUNTS DEPOSITED ON ACCOUNTS UNDER DIRECT MANAGEMENT

Under this sub-item, the amount of cash deposits made by investors on payment accounts managed directly by the crowdfunding service provider must be reported (pursuant to Art. 10, para. 4 of Reg. EU No. 2020/1503).

08 ASSETS UNDER DIRECT CUSTODY

Under this sub-item, the amount of securities managed held directly in custody by the crowdfunding service provider must be reported (pursuant to Art. 10, para. 3 of Reg. EU No. 2020/1503).

— IV.1.2 —

Item:
54152

FUNDRAISING FOR THE FIRST 10 INVESTORS OF THE PLATFORM

The amount invested by the first ten investors of the platform appears under this item.

For the identification of the first ten investors, the parties that have invested the largest amount considering the total of active projects (i.e. currently promoted and financed by the platform) must be considered.

For the definition of “projects promoted and financed” see “General warnings - Glossary”.

— IV.1.3 —

Subsection:

2 – LENDING CROWDFUNDING SERVICES WITHOUT PORTFOLIO MANAGEMENT

— IV.2.1 —

Item:
54156

LENDING CROWDFUNDING WITHOUT PORTFOLIO MANAGEMENT: LOAN APPLICATIONS

04 APPLICATIONS RECEIVED

This sub-item includes the financing applications received during the reporting period.

08 APPLICATIONS ACCEPTED

This sub-item includes the financing applications accepted on the platform during the reporting period.

Accepted financing applications are those effectively promoted, i.e. "loans/projects promoted and financed".

For the definition of "loans/projects promoted and financed" see "General warnings - Glossary".

Item:
54172

LENDING CROWDFUNDING WITHOUT PORTFOLIO MANAGEMENT - LOANS DISBURSED BY ECONOMIC SECTOR: STOCK DATA

This item shall report the number and the outstanding amount net of repayments of loans promoted through the platform and financed as at the reporting date.

A breakdown by "sector of economic activity" is required.

For the definition of "loans/projects promoted and financed" see "General warnings - Glossary".

04 NUMBER

08 OUTSTANDING AMOUNT

Item:
54176

LENDING CROWDFUNDING WITHOUT PORTFOLIO MANAGEMENT - LOANS DISBURSED BY ECONOMIC SECTOR: FLOW DATA

— IV.2.2 —

This item shall report the number and the amount of loans promoted through the platform and financed during the reporting period.

A breakdown by "sector of economic activity" is required.

For the definition of "loans/projects promoted and financed" see "General warnings - Glossary".

04
NUMBER

08
AMOUNT

Item:
54180

LENDING CROWDFUNDING WITHOUT PORTFOLIO MANAGEMENT - REPAYMENTS MADE BROKEN DOWN BY ECONOMIC SECTOR

This item shall report the amount of repayments made by the project owner during the reporting period.

A breakdown by "sector of economic activity" is required.

For the definition of "project owner" see "General warnings - Glossary".

Item:
54184

LENDING CROWDFUNDING WITHOUT PORTFOLIO MANAGEMENT – LOANS DISBURSED BY CREDIT QUALITY: STOCK DATA

See item 54172.

A breakdown by "credit quality" is required.

For the definition of "default status" see "General warnings – Glossary".

04
NUMBER

08
OUTSTANDING AMOUNT

Item:
54188

LENDING CROWDFUNDING WITHOUT PORTFOLIO MANAGEMENT - LOANS DISBURSED BY CREDIT QUALITY: FLOW DATA

— IV.2.3 —

See item 54176. A breakdown by "credit quality" is required. For the definition of "default status" see "General warnings – Glossary".

04
NUMBER
08
AMOUNT

Item:
54192

LENDING CROWDFUNDING WITHOUT PORTFOLIO MANAGEMENT - REPAYMENTS MADE DISTRIBUTED BY CREDIT QUALITY

See item 54180. The breakdown by “credit quality” is provided. For the definition of “Default status” see “General warnings – Glossary”.

Item:
54196

LENDING CROWDFUNDING WITHOUT PORTFOLIO MANAGEMENT - LOANS DISTRIBUTED BY PURPOSE: FLOW DATA

See item 54176.

NEW PROJECTS
04
NUMBER
08
AMOUNT
EXISTING PROJECTS
12
NUMBER
16
AMOUNT

— IV.2.4 —

Item:
54200

LENDING CROWDFUNDING WITHOUT PORTFOLIO MANAGEMENT - NON-ACTIVE LOANS: FLOW DATA

In this item, the number and the amount raised in the context of loans promoted through the platform and not successful in the reference period of the reporting shall be recorded.

For the definition of “unsuccessful loans/projects” see “General warnings - Glossary”.

04
NUMBER

08
AMOUNT

Item:
54204

LENDING CROWDFUNDING WITHOUT PORTFOLIO MANAGEMENT - LOANS IN PROMOTION

In this item, the number and the amount of new loans promoted through the platform and with the outcome of the fundraising not yet known outstanding at the reference date of the reporting shall be recorded.

For the definition of “loans/projects in promotion” see “General warnings - Glossary”.

04
NUMBER

08
AMOUNT

— IV.2.5 —

Subsection:

3 – LENDING CROWDFUNDING SERVICES WITH PORTFOLIO MANAGEMENT

— IV.3.1 —

Item:
54216

RISK COVERAGE FUND

See Art. 6, paragraph 5 of Regulation (EU) No. 2020/1503 of 7 October 2020 and Chapter IV of Delegated Regulation (EU) No. 2022/2118 of 13 July 2022.

04 PAYMENTS

08 USES

12 CAPACITY

Item:
54232

LENDING CROWDFUNDING WITH PORTFOLIO MANAGEMENT - LOANS DISTRIBUTED BY ECONOMIC SECTOR: STOCK DATA

In this item, the number and the residual amount net of repayments of loans promoted through the platform and financed at the reference date of the reporting shall be recorded.

The breakdown by “economic activity sector” is provided.

For the definition of “loans/projects promoted and financed” see “General warnings - Glossary”.

04 NUMBER

08 RESIDUAL AMOUNT

Item:
54236

LENDING CROWDFUNDING WITH PORTFOLIO MANAGEMENT - LOANS DISBURSED BY ECONOMIC SECTOR: FLOW DATA

In this item, the number and the amount of the collection of loans promoted through the platform and financed in the reference period of the reporting shall be recorded.

The breakdown by "sector of economic activity" is required.

— IV.3.2 —

For the definition of "loans/projects promoted and financed" see "General warnings - Glossary".

04
NUMBER

08
AMOUNT

Item:
54240

LENDING CROWDFUNDING WITH PORTFOLIO MANAGEMENT - REPAYMENTS MADE BY ECONOMIC SECTOR

In this item, the amount of repayments made by the project owner in the reference period of the reporting shall be recorded.

The breakdown by "sector of economic activity" is required.

For the definition of "project owner" see "General warnings - Glossary".

Item:
54244

LENDING CROWDFUNDING WITH PORTFOLIO MANAGEMENT - LOANS DISBURSED BY CREDIT QUALITY: STOCK DATA

See item 54232.

The breakdown by "credit quality" is required.

For the definition of "Default status" see "General warnings – Glossary".

04
NUMBER

08
RESIDUAL AMOUNT

Item:
54248

LENDING CROWDFUNDING WITH PORTFOLIO MANAGEMENT - LOANS DISBURSED BY CREDIT QUALITY: FLOW DATA

See item 54236.

The breakdown by "credit quality" is required.

For the definition of "Default status" see "General warnings – Glossary".

— IV.3.3 —

04
NUMBER

08
AMOUNT

Item:
54252

LENDING CROWDFUNDING WITH PORTFOLIO MANAGEMENT - REPAYMENTS MADE BY CREDIT QUALITY

See item 54240.

The breakdown by "credit quality" is required.

For the definition of "Default status" see "General warnings – Glossary".

Item:
54256

LENDING CROWDFUNDING WITH PORTFOLIO MANAGEMENT - LOANS DISBURSED BY PURPOSE: FLOW DATA

See item 54236.

NEW PROJECTS

04
NUMBER

08
AMOUNT

EXISTING PROJECTS

12
NUMBER

16
AMOUNT

Item:
54260

LENDING CROWDFUNDING WITH PORTFOLIO MANAGEMENT - NON-ACTIVE LOANS: FLOW DATA

In this item, the number and the amount raised within the scope of loans promoted through the platform and not successful in the reference period of the reporting shall be recorded.

For the definition of “non-performing loans/projects” see “General warnings - Glossary”.

— IV.3.4 —

04
NUMBER

08
AMOUNT

Item:
54264

LENDING CROWDFUNDING WITH PORTFOLIO MANAGEMENT - LOANS UNDER PROMOTION

In this item, the number and the amount of new loans promoted through the platform and with the outcome of the fundraising not yet known and outstanding at the reference date of the reporting shall be recorded.

For the definition of “loans/projects under promotion” see “General warnings - Glossary”.

04
NUMBER

08
AMOUNT

— IV.3.5 —

Subsection:

4 – CHARACTERISTICS OF LOANS

— IV.4.1 —

General instructions

Items 54276, 54280 and 54292 of this subsection, relating to rates, shall be reported in percentage with four decimal digits without indicating the comma. Rounding shall be carried out by disregarding the fifth decimal digit if equal to or lower than 5.

Item:
54276

AVERAGE INTEREST RATE: STOCK DATA

In this item, the average interest rate at the reference date of the reporting shall be recorded.

The general criterion to be followed for determining the average interest rate is obtained as the average of the nominal interest rates (see Delegated Regulation (EU) No. 2022/2119 of 13 July 2022) applied to the project holders weighted by the value of the financing.

Item:
54280

AVERAGE INTEREST RATE: FLOW DATA

In this item, the average interest rate in the reference period of the reporting shall be recorded.

Item:
54284

AVERAGE ORIGINAL DURATION

In this item, the average original duration in days at the time of granting shall be recorded.

Item:
54292

DEFAULT RATE: DISTRIBUTION BY ECONOMIC SECTOR

The default rate shall be calculated in accordance with the provisions of Delegated Regulation (EU) No. 2022/2115 of 13 July 2022, Art. 2.

For the purposes of the reporting, the projects promoted and financed as at 31 December of the year preceding the reference reporting constitute the reference cohort (denominator of the ratio), those that were in default in the reference period of the reporting are counted in the numerator. Projects that transition to the status

— IV.4.2 —

of default more than once in the reference period are counted in the numerator only once. The breakdown by “sector of economic activity” is required.

— IV.4.3 —

Subsection:

5 – EQUITY CROWDFUNDING SERVICES

— IV.5.1 —

Item:
54300

EQUITY CROWDFUNDING - PROJECTS PROMOTED AND FINANCED BROKEN DOWN BY ECONOMIC SECTOR: FLOW DATA

In this item, the number and the amount raised of projects promoted through the platform and financed during the reporting reference period shall be recorded.

A breakdown by "sector of economic activity" is required.

For the definition of "loans/projects promoted and financed" see "General warnings - Glossary".

04
NUMBER

08
AMOUNT

Item:
54304

EQUITY CROWDFUNDING - NON-ACTIVE PROJECTS: FLOW DATA

In this item, the number and the amount raised of projects promoted through the platform and unsuccessful during the reporting reference period shall be recorded.

For the definition of "loans/unsuccessful projects" see "General warnings - Glossary".

04
NUMBER

08
AMOUNT

Item:
54308

EQUITY CROWDFUNDING - PROJECTS IN PROMOTION

In this item, the number and the amount raised of new projects promoted through the platform and whose fundraising outcome is not yet known as at the reporting reference date shall be recorded.

For the definition of "loans/projects in promotion" see "General warnings - Glossary".

— IV.5.2 —

04
NUMBER
08
AMOUNT

— IV.5.3 —

Subsection:

6 – DEBT CROWDFUNDING SERVICES

— IV.6.1 —

Item:
54324

DEBT CROWDFUNDING - PROJECTS BROKEN DOWN BY ECONOMIC SECTOR AND BY TYPE OF FINANCIAL INSTRUMENT: STOCK DATA

In this item, the number and the residual amount net of repayments of projects promoted through the platform and financed as at the reporting reference date shall be recorded.

A breakdown by "sector of economic activity" and "type of financial instrument" is required.

For the definition of "loans/projects promoted and financed", "Debt instruments", "Other transferable securities" and "Instruments eligible for Crowdfunding" see "General warnings - Glossary".

04 NUMBER

08 RESIDUAL AMOUNT

Item:
54328

DEBT CROWDFUNDING - PROJECTS BROKEN DOWN BY ECONOMIC SECTOR AND BY TYPE OF FINANCIAL INSTRUMENT: FLOW DATA

In this item, the number and the amount raised of projects promoted through the platform and financed during the reporting reference period shall be recorded.

A breakdown by "sector of economic activity" and "type of financial instrument" is required.

For the definition of "loans/projects promoted and financed", "Debt instruments", "Other transferable securities" and "Instruments eligible for Crowdfunding" see "General warnings - Glossary".

04 NUMBER

08 AMOUNT

Item:
54332

DEBT CROWDFUNDING – REPAID SECURITIES BROKEN DOWN BY ECONOMIC SECTOR AND BY TYPE OF FINANCIAL INSTRUMENT: FLOW DATA

— IV.6.2 —

In this item, the amount of securities repaid by the project holder during the reporting reference period shall be recorded.

The breakdown by “sector of economic activity” and “type of financial instrument” is provided.

For the definition of “loans/projects promoted and financed”, “Debt instruments”, “Other securities” and “Instruments eligible for crowdfunding” see “General warnings – Glossary”.

Item:
54336

DEBT CROWDFUNDING - NON-ACTIVE PROJECTS

This item shall record the number and amount of projects promoted through the platform that were unsuccessful in the reporting reference period.

For the definition of “unsuccessful loans/projects” see “General warnings - Glossary”.

04	NUMBER
08	AMOUNT

Item:
54340

DEBT CROWDFUNDING - PROJECTS IN PROMOTION

This item shall record the number and amount of new projects promoted through the platform whose fundraising outcome is not yet known and that are outstanding at the reporting reference date.

For the definition of “loans/projects in promotion” see “General warnings - Glossary”.

04	NUMBER
08	AMOUNT

— IV.6.3 —

Subsection:

7 – REPUTATIONAL RISK

— IV.7.1 —

Item:
54344

COMPLAINTS RECEIVED: STOCK DATA

This item shall record the number and amount of complaints under investigation at the reporting reference date.

It should be noted that, for the purposes of completing the following item, mere communication between the parties, within the complaint file, must not be counted in the reported data.

Conversely, reports containing elements of substantial novelty must be counted as new complaints.

NUMBER

04 UNDER INVESTIGATION

AMOUNTS

08 AMOUNT SUBJECT TO COMPLAINT

12 AMOUNT SUBJECT TO LITIGATION

16 PROVISIONS RECOGNISED IN PROFIT OR LOSS This sub-item shall record the amount of provisions recognised in profit or loss in respect of litigation pending at the reporting reference date.

Item:
54348

COMPLAINTS RECEIVED: FLOW DATA

This item shall record the number and amount of complaints received in the reporting reference period.

It should be noted that, for the purposes of completing the following item, mere communication between the parties, within the complaint file, must not be counted in the reported data.

Conversely, reports containing elements of substantial novelty must be counted as new complaints.

NUMBER

04 UPHELD

08 PARTIALLY UPHELD

— IV.7.2 —

12
NOT UPHELD

16
UNDER INVESTIGATION

AMOUNTS

20
AMOUNT SUBJECT TO COMPLAINT

24
AMOUNT SUBJECT TO LITIGATION

28 LOSSES RECOGNISED IN PROFIT OR LOSS This sub-item shall record the amount of losses recognised in profit or loss on litigation concluded in the reporting reference period.

— IV.7.3 —

Subsection:

8 – LIQUIDITY

— IV.8.1 —

General instructions

For each of the items in this subsection, the amount of the holdings at the reference accounting date is required to be reported.

Financial assets – Holdings relating to contractualized transactions

The net carrying amount of the financial assets relating to contracts outstanding at the reference date must be indicated.

Item:
54352

CASH AND FREE CASH EQUIVALENTS

The amount, at the reporting reference date, of cash on hand, revenue stamps, checks and bank and postal deposits denominated in currency as well as other cash equivalents that can be immediately used for any purpose by the reporting entity shall be reported under this item.

Item:
54356

RESTRICTED CASH EQUIVALENTS

The amount, at the reporting reference date, of cash on hand, revenue stamps, checks and bank and postal deposits denominated in currency as well as other cash equivalents that, due to the existence of a restriction, are not available for a certain period of time or can be used only for specific purposes and therefore are classified as restricted shall be reported under this item.

Item:
54360

OWN FINANCIAL INSTRUMENTS

The amount, at the reporting reference date, of own financial instruments shall be reported under this item.

A breakdown by “type of financial instrument” is required.

04 PLEDGED / AS COLLATERAL

08 NOT PLEDGED

Item:
54364

OTHER LIQUID ASSETS

— IV.8.2 —

The amount, at the reporting reference date, of financial instruments not reported under item 54360 that can be readily liquidated (i.e. immediate conversion into cash or transferability by check or payment order), including securities not owned received as collateral against loans, shall be reported under this item.

A breakdown by “type of financial instrument” is required.

Item:
54368

OTHER FINANCIAL ASSETS

The amount, at the reporting reference date, of other non-liquid financial assets not included in the previous items shall be reported under this item.

Financial liabilities - Holdings relating to contractualized transactions

The carrying amount of the financial liabilities relating to contracts outstanding at the reference date must be indicated.

Item:
54372

FINANCINGS

The amount, at the reporting reference date, of financings received relating to contractualized transactions at the reference date shall be reported under this item.

FROM BANKS/FINANCIAL COMPANIES

04	LINES OF CREDIT / CURRENT ACCOUNT OVERDRAFTS
08	TERM FINANCINGS
	FROM SHAREHOLDERS/GROUP COMPANIES
12	ADVANCES FROM SHAREHOLDERS/FUTURE CAPITAL INCREASE ACCOUNT
16	FINANCINGS FROM OTHER GROUP COMPANIES

Item:
54376

FINANCIAL INSTRUMENTS ISSUED

— IV.8.3 —

The amount, at the reporting reference date, of financial instruments issued relating to contractualized transactions at the reference date shall be reported under this item.

04
BONDS

08
OTHER

Item:
54380

OTHER FINANCIAL LIABILITIES

The amount, at the reporting reference date, of financial liabilities not included in the previous items is the subject of detection in this item.

Financial liabilities – Amounts relating to expected new transactions

Item:
54384

NEW FINANCING EXPECTED

The amount of the amounts expected at 6 months, of the financing relating to future transactions that are expected to be carried out and for which a binding execution contract has not yet been signed, is the subject of detection in this item.

Item:
54388

EXPECTED ISSUES OF FINANCIAL INSTRUMENTS

See item 54384.

Item:
54392

OTHER EXPECTED FINANCIAL LIABILITIES

See item 54384.

Other non-financial debts – Amounts relating to contractualized transactions

The net book value of non-financial liabilities relating to contracts existing at the reference date must be indicated.

— IV.8.4 —

Item:
54396

DEBTS TOWARDS SUPPLIERS

The amount, at the reporting reference date, of debts towards suppliers relating to transactions contractualized at the reference date must be included in this item.

It should be noted that suppliers also include payment service providers and outsourced service providers.

04 NOT OVERDUE

08 OVERDUE UP TO 90 DAYS

12 OVERDUE BY MORE THAN 90 DAYS

Item:
54400

DEBTS TOWARDS PERSONNEL/CONTINUOUS COLLABORATION RELATIONSHIPS

See item 54396.

04 NOT OVERDUE

08 OVERDUE UP TO 90 DAYS.

12 OVERDUE BY MORE THAN 90 DAYS.

Item:
54404

OTHER DEBTS

Debts not attributable to the previous items must be included in this item.

04 NOT OVERDUE

08 OVERDUE UP TO 90 DAYS.

12 OVERDUE BY MORE THAN 90 DAYS.

— IV.8.5 —

Other non-financial credits – Amounts relating to contractualized transactions

The net book value of non-financial assets relating to contracts existing at the reporting reference date must be indicated.

Item:
54408

CREDITS TOWARDS PROJECT PROMOTERS

The amount, at the reporting reference date, of credits towards project promoters relating to transactions contractualized at the reference date must be included in this item.

04 RELATING TO COMPLETED CAMPAIGNS/FINANCED PROJECTS

08 RELATING TO ONGOING CAMPAIGNS

12 RELATING TO CAMPAIGNS TO BE LAUNCHED

Item:
54412

OTHER CREDITS

The amount, at the reporting reference date, of other non-financial credits of projects relating to transactions contractualized at the reference date must be included in this item.

04 FOR ACTIVITIES/SERVICES PROVIDED TO CLIENTS

08 OTHER

Item:
54416

LINES OF CREDIT GRANTED BY BANKS AND/OR FINANCIAL INTERMEDIARIES

The total available amount of liquidity resources withdrawable at any time by the reporting entity, at the reporting reference date, must be included in this item.

04 PROMPTLY REVOCABLE

08 OTHER

— IV.8.6 —

Subsection:

9 – PROJECT MONITORING

— IV.9.1 —

Item:
54420

CROWDFUNDING OFFER: REGISTRY INFORMATION

This item shall be conventionally set to “1” and broken down by: “crowdfunding offer identifier”, “project holder identifier”, “campaign year”, “assigned risk profile”.

The information attribute relating to the campaign year shall be filled in by indicating the year in which the fundraising began.

Item:
54424

CROWDFUNDING OFFER: DISBURSEMENTS

This item shall be broken down by: “crowdfunding offer identifier”, “payment date” and “instrument type”, filling in the amount of the disbursed amount (“disbursed amount”) and of the amount raised (“amount raised”).

When filling in the “payment date”, in the case of multiple payments, the most recent date shall be indicated.

Item:
54428

CROWDFUNDING OFFER: PROJECT STATUS

Only Lending crowdfunding and Debt crowdfunding projects shall be recorded.

The number of unpaid or late-paid instalments shall be indicated in this item.

The breakdown is provided by: “crowdfunding offer identifier”, “expected principal repayment date”, “expected principal repayment date”, “principal repayment method”, “interest payment method”, “year of first entry into default”, “current project payment status”

By “expected principal repayment date” is meant the final date for repayment of principal envisaged at the launch of the campaign.

For the definition of “default status” see “General warnings – Glossary”.

Item:
54432

CROWDFUNDING OFFER: STATUS OF THE PROPOSING COMPANY

This item shall be conventionally set to “1” and broken down by: “crowdfunding offer identifier”, “current status of the proposing company”, “year the proposing company entered into default”.

— IV.9.2 —

In the case of a proposing company not in default status at the reporting reference date, the attribute “year the proposing company entered into default” shall be conventionally reported with the value 9999.

For the definition of “default status” see “General warnings – Glossary”.

— IV.9.3 —

Subsection:

10 – GENERAL FIXED EXPENSES

— IV.10.1 —

General instructions

For each of the items in this subsection, the amount of expenses referring to 31/12 preceding the reference accounting date shall be reported. This reference applies to all reports transmitted during the year.

Item:
54436

EXPENSES NOT INCLUDED IN TOTAL EXPENSES BEFORE DISTRIBUTION TO SHAREHOLDERS OF THE LATEST ANNUAL FINANCIAL STATEMENTS

04	ORDINARY FIXED COMPONENT
08	OTHER

Item:
54440

GENERAL ADMINISTRATIVE EXPENSES

Expenses for the purchase of stationery and office supplies, costs for the management of accounting and finance, and expenses for utilities shall be included in this item.

04	ORDINARY FIXED COMPONENT
08	OTHER

Item:
54444

PREMIUM FOR ADDITIONAL INSURANCE COVERAGE POLICIES

04	ORDINARY FIXED COMPONENT
08	OTHER

Item:
54448

OFFICE/IT AND EQUIPMENT RENT/LEASING FEES

04	ORDINARY FIXED COMPONENT

— IV.10.2 —

08
OTHER

Item:
54452

GENERAL ADVERTISING EXPENSES

This item shall include expenses for marketing and communication.

04
ORDINARY FIXED COMPONENT

08
OTHER

Item:
54456

GENERAL PERSONNEL EXPENSES

This item shall include expenses for employee salaries, training expenses and, more generally, costs strictly related to the company's human capital.

04
ORDINARY FIXED COMPONENT

08
OTHER

Item:
54460

FEES AND EXPENSE REIMBURSEMENTS TO DIRECTORS, STATUTORY AUDITORS AND EXTERNAL AUDITORS

04
ORDINARY FIXED COMPONENT

08
OTHER

Item:
54464

EXPENSES FOR CONTINUING PROFESSIONAL SERVICES

04
ORDINARY FIXED COMPONENT

08
OTHER

— IV.10.3 —

Item:
54468

PASSIVE COMMISSIONS

EXPENSES FOR OUTSOURCED SERVICES

04	ORDINARY FIXED COMPONENT
08	OTHER EXPENSES TOWARDS THE PLATFORM'S PAYMENT SERVICE PROVIDER
12	ORDINARY FIXED COMPONENT
16	OTHER

Item:
54472

IT COSTS FOR THE OPERATION OF THE CROWDFUNDING PLATFORM

04	ORDINARY FIXED COMPONENT
08	OTHER

Item:
54476

ANNUAL MANAGEMENT COST OF LOANS

This item must be reported if the crowdfunding service provider also facilitates the granting of loans (Regulation (EU) No. 2020/1503 of 7 October 2020, ex Art. 11.1(b)).

04	ORDINARY FIXED COMPONENT
08	OTHER

Item:
54480

PROVISIONS FOR RISKS AND CHARGES

04	ORDINARY FIXED COMPONENT

— IV.10.4 —

08
OTHER

Item:
54484

DEPRECIATION OF TANGIBLE FIXED ASSETS

04
ORDINARY FIXED COMPONENT

08
OTHER

Item:
54488

AMORTIZATION OF INTANGIBLE FIXED ASSETS

04
ORDINARY FIXED COMPONENT

08
OTHER

Item:
54492

OTHER MANAGEMENT CHARGES

04
ORDINARY FIXED COMPONENT

08
OTHER

Item:
54496

OTHER EXPENSES

Expenses not included in the previous items and included in total expenses before distribution to shareholders must be entered under this item.

04
ORDINARY FIXED COMPONENT

08
OTHER

Item:
54500

DISTRIBUTION TO SHAREHOLDERS OF PROFITS FROM THE LAST ANNUAL FINANCIAL STATEMENT

— IV.10.5 —

Item:
54504

BONUSES FOR STAFF AND OTHER REMUNERATION

Bonuses and other remuneration must be included under this item to the extent that they depend on a net profit of the crowdfunding service provider (cf. Art. 11.8 of Regulation (EU) No. 2020/1503 of 7 October 2020).

The item must be reported with a negative sign.

Item:
54508

SHARES OF PROFIT PARTICIPATION FOR EMPLOYEES, DIRECTORS AND PARTNERS

Shares of profit participation for employees, directors and partners must be included under this item (cf. Art. 11.8 of Regulation (EU) No. 2020/1503 of 7 October 2020).

The item must be reported with a negative sign.

Item:
54512

OTHER FORMS OF PROFIT SHARING

The other forms of profit sharing and other variable remuneration shall be included in this item to the extent that they are fully discretionary (cf. Art. 11.8 of Regulation (EU) No. 2020/1503 of 7 October 2020).

The item shall be reported with a negative sign.

Item:
54516

SHARED PAYABLE COMMISSIONS AND FEES

This item includes shared payable commissions and fees that are directly linked to receivable commissions and fees, included in total revenue, and where the payment of the former is conditional on the actual collection of the latter (cf. Art. 11.8 of Regulation (EU) No. 2020/1503 of 7 October 2020).

The item shall be reported with a negative sign.

Item:
54520

NON-RECURRING EXPENSES FROM NON-ORDINARY ACTIVITIES

— IV.10.6 —

This item includes non-recurring expenses from non-ordinary activities (cf. Art. 11.8 of Regulation (EU) No. 2020/1503 of 7 October 2020). The item shall be reported with a negative sign.

Item:
54524

FIXED EXPENSES FROM THIRD PARTIES

This item includes fixed expenses borne by third parties not included in total expenses (Regulation (EU) No. 2020/1503 of 7 October 2020, ex Art. 11.9 letters a and b).

— IV.10.7 —

Reporting by crowdfunding service providers
Section: V – Supervisory capital and capital requirements

Section: V – SUPERVISORY CAPITAL AND CAPITAL REQUIREMENTS

Reporting by crowdfunding service providers
Section: V – Supervisory capital and capital requirements

The reporting schemes of this Section are set out in Circular No. 154 of 22 November 1991 “Supervisory reporting by credit and financial institutions. Reporting schemes and instructions for the transmission of information flows”. With reference to the instructions for completing this Section, reference is made to the provisions of Circular No. 286 of 17 December 2013 “Instructions for the completion of prudential reporting for supervised entities”.

— V.1 —