Instructions for Supervisory Reporting of Third-Country Branches under Article 48k(2) of Directive 2013/36/EU

INSTRUCTIONS FOR THE PURPOSE OF THE SUPERVISORY REPORTING OF THIRD-COUNTRY BRANCHES UNDER ARTICLE 48k(2) OF DIRECTIVE 2013/36/EU (INFORMATION ON THE HEAD UNDERTAKINGS) Table of Contents PART I: GENERAL INSTRUCTIONS 3

1. Structure 3
2. Scope of reporting 4
3. Sign convention 4 PART II: Quantitative Information: Ultimate HU’s aggregated assets and liabilities in the Union in template H 01.00 5
4. General remarks 5
5. Instructions concerning specific positions 5 PART III: Quantitative Information: Information on the assets and liabilities held or booked, respectively, by the subsidiaries and other TCBs of the TCG in the Union in template H 02.00 7
6. General remarks 7
7. Instructions concerning specific positions 7 PART IV: Quantitative Information: HU’s compliance with the applicable prudential requirements in template H 03.00 9
8. General remarks 9
9. Instructions concerning specific positions: 9 PART V: Quantitative Information: Services provided by the HU to clients established or situated in the Union on the basis of reverse solicitation of services in template H 04.00 12
10. General remarks 12
11. Instructions concerning specific positions 12 PART VI: Qualitative Information: Significant supervisory reviews and assessments and the consequent supervisory decisions in template H 05.00 14
12. General remarks 14
13. Instructions concerning specific positions 14 PART VII: Qualitative Information: Recovery plans and the specific measures that could be taken on the TCBs in accordance with those plans in template H 06.00 17
14. General remarks 17
15. Instructions concerning specific positions 17 PART VIII: Qualitative Information: Business strategy in relation to the TCBs in template H 07.00 18
16. General remarks 18
17. Instructions concerning specific positions 18 PART I: GENERAL INSTRUCTIONS Structure This document sets out the instructions for reporting templates that apply to third-country branches (TCBs) pursuant to Articles 48l(1) and 48k(2) of Directive 2013/36/EU. Both Class 1 and Class 2 TCBs shall report the same set of templates. For the requirement of point (a) of Article 48k(2) of Directive 2013/36/EU, template H 01.00 shall be reported for the ultimate head undertaking (HU) of the reporting TCB. In template H 02.00, the TCB shall report the requested information on an entity-by-entity basis for all entities that are part of the same third-country group, as determined at the level of the ultimate HU of that group. For the requirements in points (b) to (e) of Article 48k(2) of Directive 2013/36/EU, the templates H 03.00, H 05.00, H 06.00 and H 07.00 shall be reported for the direct HU that has established the reporting TCB in the Member State. Additionally, if deemed necessary due to the complexity of the TCG’s structure according to the assessment of competent authorities (CAs), these templates shall be reported for the intermediate or the ultimate HU of the reporting TCB. Template H 04.00 shall be reported for the ultimate HU. This document comprises seven distinct sets of templates organised into two sections: A) Quantitative information covering sets a) – d); and B) Qualitative information covering templates e) – g): A) Quantitative information The total aggregated assets and liabilities of the ultimate HU’s group in the Union, in template H 01.00. Information on the assets and liabilities of the subsidiaries and other TCBs of the ultimate HU’s group in the Union in template H 02.00 HU’s compliance with the applicable prudential requirements in the third country in templates H 03.01 and H 03.02 Services provided by the HU to clients established or situated in the Union on the basis of reverse solicitation of services in template H 04.00. B) Qualitative information Significant supervisory reviews and assessments and the consequent supervisory decisions in template H 05.00 Recovery plans and the specific measures that could be taken on the TCBs in accordance with those plans in template H 06.00 Business strategy in relation to the TCBs in template H 07.00 “In the Union” shall be understood as within the European Economic Area (EEA). The term subsidiary refers to any entity within the Union, other than a TCB, which is part of the TCG of the reporting TCB, as determined at the level of the ultimate HU of that group. "TCBs" refer to those defined according to Directive 2013/36/EU. In order to report aggregated figures from different currencies, exchange reference rates shall be used from EC website, which can be accessed via this link: http://ec.europa.eu/budg/inforeuro/index?lang=en&target=iframe#!/convertor

Scope of reporting Both Class 1 and Class 2 TCBs shall report the same sets of templates, which include both quantitative and qualitative information about their HU as specified in Annex II. Sign convention Figures expressed in monetary units shall in general be reported as a positive figure, irrespective of whether it refers to an asset or a liability, although exceptions can be observed: that shall be the case of associated net revenues in H 04.00. PART II: Quantitative Information: Ultimate HU’s aggregated assets and liabilities in the Union in template H 01.00 General remark s Article 48k(2) point (a) of Directive 2013/36/EU. In template H 01.00 the total aggregated assets and liabilities within the Union of the TCG of the reporting TCB, as determined at the level of the ultimate HU of that group, shall be reported. Instructions concerning specific positions Row Legal references and instructions 0010 Ultimate head undertaking Only one row is expected to be reported. Columns Legal references and instructions 0010 Name Name of the ultimate HU of the TCG. 0020 Country The ISO code 3166-1-alpha-2 of the country of the ultimate HU of the TCG shall be used (including pseudo-ISO codes for international organizations, available in the last edition of the Eurostat’s “Balance of Payments Vademecum”). 0030 Code 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. The code shall be unique and used consistently across the templates and across time. The code shall always have a value. 0040 Type of code The TCBs shall identify the type of code reported as a ‘LEI code’ or ‘Non-LEI code’. The type of code shall always be reported. 0050 Total aggregated assets in the Union The total aggregated assets in the Union shall represent the sum of the values reported in all rows of template {H 02.00;

c0120} plus the sum of the total booked assets of the reporting TCB as reported in {E 01.xx; r0010; c0010}. 0060 Total aggregated liabilities in the Union The total aggregated liabilities in the Union shall represent the sum of the values reported in all rows of template {H 02.00;

c0130} plus the sum of the total booked liabilities of the reporting TCB as reported in {E 01.xx; r0180; c0010}. PART III: Quantitative Information: Information on the assets and liabilities held or booked, respectively, by the subsidiaries and other TCBs of the TCG in the Union in template H 02.00 General remarks Article 48k(2) point (a) of Directive 2013/36/EU. To facilitate the aggregation pursued in template H 01.00, this template is designed to collect information on an entity-by-entity basis for all subsidiaries and other TCBs of the TCG in the Union as determined at the level of the ultimate HU of that group. For each entity the information on the direct HU of the entity shall be reported in columns 0010-0040 The HU, the subsidiaries and the other TCBs in the Union of the same TCG shall exchange between themselves in a timely manner all information required. In columns 0010 to 0040 the information on the direct HU for each entity shall be reported. Instructions concerning specific positions Columns Legal references and instructions 0010-0040 Direct head undertaking 0010 Name Name of the direct HU of the entity. 0020 Country The TCBs shall follow the same instructions as described in {H 01.00; c0020}. 0030, 0060 Code The TCBs shall follow the same instructions as described in {H 01.00; c0030}. 0040, 0070 Type of code TCBs shall follow the same instructions as described in {H 01.00; c0040}. 0050-0140 Subsidiaries and other TCBs of HU’s group in the Union TCBs shall report all subsidiaries and other TCBs within the Union that are part of the TCG in a separate row. 0050 Name Legal name of the entity. 0080 National code The TCBs may additionally report the national code when they report LEI code as identifier in the ‘Code’ column. 0090 Type of entity The type of entity shall be reported based on the following categories: credit institution Article 4(1), point (1), of Regulation (EU) No 575/2013; investment firm Article 4(1), point (2), of Regulation (EU) No 575/2013; financial holding company Article 4(1), point (20) of Regulation (EU) No 575/2013; mixed financial holding company Article 4(1), point (21) of Regulation (EU) No 575/2013; TCB authorised under Directive 2013/36/EU Article 21b(6), point (b) of Directive 2013/36/EU, Article 47(3) point (1) of Directive 2013/36/EU; other type of entity Any entity that is not stated above. 0100 Member State of establishment The TCBs shall report the Member State of establishment of the entity. For entities under the jurisdiction of the ECB, the country of establishment and authorisation of the supervised entities shall be reported. The ISO code 3166-1-alpha-2 of the country shall be used (including pseudo-ISO codes for international organisations, available in the last edition of the Eurostat’s “Balance of Payments Vademecum”). 0110 Competent authority For entities under the jurisdiction of national CAs, the CA shall be the competent authority in the Member State where the entity is established. For institutions under the jurisdiction of the ECB, the CA shall be reported as ECB. 0120 Total value of assets For the subsidiaries and other TCBs of the HU’s group in the Union the individual booked assets shall be reported. 0130 Total value of liabilities For the subsidiaries and other TCBs of the HU’s group in the Union the individual booked liabilities shall be reported. 0140 Is this entity an IPU? "YES" shall be reported where the entity is an intermediate EU parent undertaking (IPU) as defined in Article 21(b) point (a) of Directive 2013/36/EU. ”NO” shall be reported otherwise. PART IV: Quantitative Information: Head undertaking’s compliance with the applicable prudential requirements in templates H 03.01 (Basel III) General remarks Article 48k(2), point (b) of Directive 2013/36/EU. In template H 03.01 information regarding the own funds and own funds requirements, the liquidity coverage ratio, the net stable funding ratio and the leverage ratio of the HU of the reporting TCB shall be reported. The template shall be reported on an individual and on a consolidated basis where applicable. The template shall be reported if Basel III standards apply in the jurisdiction in which the HU is established. 2.

Instructions concerning specific positions: Rows Legal references and instructions 0010-0100 Own funds and Own funds requirements 0010-0030 CET 1 0010 Capital amount TCBs shall report the Common Equity Tier 1 capital in accordance with points 10.6 to 10.8 of CAP10 of the Basel Committee on Banking Supervision . 0020 Capital ratio The CET1 capital ratio is the CET1 capital of the HU expressed as a percentage of the total risk weighted assets. 0030 Requirement imposed by the jurisdiction TCBs shall report in row 0030 the CET1 capital ratio of the HU as required by the jurisdiction in which the HU is established. 0040- 0060 Tier 1 0040 Capital amount TCBs shall report the Tier 1 capital as the sum of Common Equity Tier 1 and Additional Tier 1 capital, net of the regulatory adjustments applied to those categories as described in CAP30 in accordance with point 10.2 of CAP10 of the Basel Committee on Banking Supervision. 0050 Capital ratio The Tier 1 capital ratio is the Tier 1 capital of the HU expressed as a percentage of the total risk weighted assets. 0060 Requirement imposed by the jurisdiction TCBs shall report in row 0060 the Tier 1 capital ratio of the HU as required by the jurisdiction in which the HU is established. 0070-0090 Total capital 0070 Capital amount TCBs shall report the total capital as the sum of Common Equity Tier 1, Additional Tier 1 and Tier 2 capital, net of regulatory adjustments described in CAP30 in accordance with point 10.2 of CAP10 of the Basel Committee on Banking Supervision.. 0080 Capital ratio The total capital ratio is the total capital of the HU expressed as a percentage of the total risk weighted assets. 0090 Requirement imposed by the jurisdiction TCBs shall report in row 0090 the total capital ratio of the HU as required by the jurisdiction in which the HU undertaking is established. 0100 Risk weighted assets The TCBs shall report the risk weighted assets of the HU as calculated in accordance with the provisions of points 20.3 and 20.4 of RBC20 of the Basel Committee on Banking Supervision. 0110-0130 Liquidity coverage ratio 0110 High quality liquid assets TCBs shall report here the high-quality liquid assets of the HU in accordance with point 30.38 of LCR30 of the Basel Committee on Banking Supervision. 0120 Net cash outflows TCBs shall report here the net cash outflows in accordance with LCR40 of the Basel Committee on Banking Supervision. 0130 LCR TCBs shall report here the Liquidity Coverage Ratio (LCR) of the HU in accordance with point 20.04 of LCR20 of the Basel Committee on Banking Supervision. 0140-0160 Net stable funding ratio 0140 Available amount of stable funding TCBs shall report in row 0140 the amount of the available stable funding of the HU in accordance with NSF30 of the Basel Committee on Banking Supervision 0150 Required amount of stable funding TCBs shall report in row 0150 the amount of the required stable funding of the HU in accordance with NSF30 of the Basel Committee on Banking Supervision 0160 NSFR TCBs shall report in row 0160 the NSFR ratio of the HU in accordance with point 20.2 of NSF20 of the Basel Committee on Banking Supervision. 0170-0190 Leverage ratio 0170 Capital measure The capital measure shall be as stated in point 20.4 of LEV20 of the Basel Committee on Banking Supervision. 0180 Exposure measure The exposure measure shall be calculated in accordance with point 20.5 of LEV20 of the Basel Committee on Banking Supervision. 0190 Leverage ratio TCBs shall report in row 0190 the leverage ratio of the HU in accordance with point 20.3 of LEV20 of the Basel Committee on Banking Supervision. Columns Legal references and instructions 0010 Value / Percentage The entry shall be defined by the nature of each row. PART V: Quantitative Information: Head undertaking’s compliance with the applicable prudential requirements in template H 03.02 (other than Basel III) General remarks Template H 03.02 shall be reported if the jurisdiction of the head undertaking entity does not apply Basel III definitions. 2. Instructions concerning specific positions: Rows Legal references and instructions 0010 Standards or legal framework applied for prudential requirements TCBs shall describe the standards or legal framework applied for prudential requirements in the jurisdiction of their respective head undertaking. 0020 Own funds and own funds requirements TCBs shall describe the own funds and own funds requirements applicable in the jurisdiction of their respective head undertaking and explain the extent to which their head undertaking complies with them. 0030 Liquidity coverage ratio requirements TCBs shall describe the liquidity coverage ratio requirements applicable in the jurisdiction of their respective head undertaking and explain the extent to which their head undertaking complies with them. 0040 Net stable funding ratio requirements TCBs shall describe the net stable funding ratio requirements applicable in the jurisdiction of its head undertaking and explain the extent to which their head undertaking complies with them. 0050 Leverage ratio requirements TCBs shall describe the leverage ratio requirements applicable in the jurisdiction of its head undertaking and explain the extent to which their head undertaking complies with them. PART VI: Quantitative Information: Services provided by the HU to clients established or situated in the Union on the basis of reverse solicitation of services in template H 04.00 General remarks Article 48k(2) point (f) of Directive 2013/36/EU. In order to ensure that the CA has a comprehensive view of the HU’s business, activities or financial soundness and to verify the HU’s compliance with applicable law and in particular with Article 21c of Directive 2013/36/EU, information in this Part shall be reported for the ultimate head undertaking. To prevent the circumvention of the rules applicable to the cross-border provision of banking services within the Union by third-country undertakings under Article 21c of Directive 2013/36/EU, CAs shall be able to monitor the provision of those services by the HUs of their authorised TCBs. Thus, this template collects basic data aimed at allowing CAs to carry out such monitoring exercise. For each of the activities as included in points (1),(2) or (6) of the “list of activities subject to mutual recognition” (Annex I of Directive 2013/36/EU) that the HU of the reporting TCBs carry out in the Union, on the basis of reverse solicitation, basic financial information is to be reported, specifying the total amounts in the Union, as well as those in the two most relevant Member States or EEA countries (as sorted in descending order by the associated assets). Instructions concerning specific positions Rows Legal references and instructions 0010-0030

1. Taking deposits and other repayable funds Point (1) of Annex I of Directive 2013/36/EU 0040-0060
2. Lending Point (2) of Annex I of Directive 2013/36/EU 0070-0090
3. Guarantees and commitments Point (6) of Annex I of Directive 2013/36/EU 0010, 0040, 0070 Total Within each of the activities/services provided under reverse solicitation in the Union, the total amounts for each of the financial data requested in columns 0020 to 0050. 0020, 0050, 0080 1 st EEA country Within each of the activities/services provided under reverse solicitation in the EEA country with the largest total associated assets, the total amounts for each of the financial data requested in columns 0020 to 0050. 0030, 0060, 0090 2 nd EEA country Within each of the activities/services provided under reverse solicitation in the EEA country with the second largest total associated assets, the total amounts for each of the financial data requested in columns 0020 to 0050. Columns Legal references and instructions 0010 Name Name of the respective EEA countries. 0020 Associated net revenues As computed by the HU according to the applicable accounting standards in its third country. In case expenses exceed incomes, a negative amount shall be reported. 0030 Associated assets As computed by the HU according to the applicable accounting standards in its third country. 0040 Associated liabilities As computed by the HU according to the applicable accounting standards in its third country. 0050 Associated off-balance sheet items As computed by the HU according to the applicable accounting standards in its third country. PART VII: Qualitative Information: Significant supervisory reviews and assessments and the consequent supervisory decisions in template H 05.00 General remarks Article 48k(2) point (c) of Directive 2013/36/EU. The purpose of this template is to provide CAs with essential and relevant information derived from any finding identified or decision made by the CA of the third country on the basis of periodical supervisory reviews or assessments conducted on the HU of the reporting TCB. If the HU has made no changes to the significant supervisory reviews and assessments, TCBs shall submit the same information as in the previous reporting period. For changes in the supervisory reviews and assessments that occur during the year, a resubmission is required. Instructions concerning specific positions Rows Legal references and instructions 0010-0028 Annual assessment performed by your home country supervisor on your head undertaking 0010 Overall score TCBs s hall report the score assigned to its HU based on the results of the annual assessment conducted by the third-country supervisory authority.

TCBs shall also briefly describe the scale and the meaning of the different possible scores. 0020 Risk elements assessed by the third-country supervisor for the overall score: 0021 Business Model & Profitability TCBs shall report the score assigned to their HU based on the annual assessment conducted by the third-country supervisor regarding its business model and profitability, along with any key findings in this area or any additional comment/information 0022 Internal Governance TCBs shall report the score assigned to its HU based on the annual assessment conducted by the third-country supervisor regarding its internal governance, along with any key findings in this area or any additional comment/information 0023 Capital adequacy TCBs shall report the score assigned to its HU based on the annual assessment conducted by the third-country supervisor regarding its capital adequacy, along with any key findings in this area or any additional comment/information 0024 Credit Risk TCBs shall report the score assigned to its HU based on the annual assessment conducted by the third-country supervisor with regards to its credit risk, along with any key findings in this area or any additional comment/information 0025 Market Risk TCBs shall report the score assigned to its HU based on the annual assessment conducted by the third-country supervisor with regards to its market risk, along with any key findings in this area or any additional comment/information 0026 IRR to the Banking Book TCBs shall report the score assigned to its HU based on the annual assessment conducted by the third-country supervisor with regards to its IRR to the banking book, along with any key findings in this area or any additional comment/information 0027 Operational Risk TCBs shall report the score assigned to its HU abased on the annual assessment conducted by the third-country supervisor with regards to its operational risk, along with any key findings in this area or any additional comment/information 0028 Liquidity Risk TCBs shall report the score assigned to its HU based on the annual assessment conducted by the third-country supervisor with regards to its liquidity risk, along with any key findings in this area or any additional comment/information 0030-0050 Inspections and other type of reviews performed by your home country supervisor on your head undertaking 0030 On-site inspections (title, scope and outcome of the assessment) TCBs shall report the title,the scope and the outcome of any on-site inspection that the third-country supervisor has conducted on the HU within the reporting period. 0040 Thematic reviews TCBs shall report the title, the scope and the outcome of any thematic review the third-country supervisor has conducted on the HU within the reporting period. 0050 Deep dives TCBs shall report the title, the scope and the outcome of any deep dive the home supervisor has conducted on the HU within the reporting period

0060-0110 Decisions issued by the supervisor on the head undertaking 0060 Capital decisions (additional Pillar II capital requirements, either biding or non-binding) TCBs shall report the date and content of any decision taken by the third-country supervisor on the HUs' capital requirements or recommendations thereupon. 0070 Liquidity decisions TCBs shall report the date and content of any decision taken by the third-country supervisor on the HUs' liquidity requirements or recommendations thereupon. 0080 Leverage decisions TCBs shall report the date and content of any decision taken by the third-country supervisor of the HU on the HUs' leverage. 0090 Waivers TCBs shall report the date and content of any decision taken by the third-country supervisor on the HUs' exemption from its applicable regulatory requirements. 0100 Approvals TCBs shall report the date and content of any decision taken by the third-country supervisor on approval of a formal request by the HU. 0110 Others TCBs shall report the date and content of any other legally binding decision taken by the third-country supervisor addressed at the HU.

Columns Legal references and instructions 0010 Information value Quantitative as required by the grid (if scores are used). 0020 Additional comments Whenever a quantitative value cannot be reported in column 0010, free text shall be input here This column shall also be used whenever a quantitative value is reported in column 0010, but further clarification is needed. PART VIII: Qualitative Information: Recovery plans and the specific measures that could be taken on the TCBs in accordance with those plans in template H 06.00 1.

General remarks Article 48k(2) point (d) of Directive 2013/36/EU. The purpose of this template is to enable the TCB’s supervisor to gain awareness of the potential actions and specific measures envisaged in the recovery plans of the HU concerning the reporting TCB. If the HU has made no changes to the recovery plans that impact the reported actions or measures, TCBs shall submit the same information as in the previous reporting period. For changes to the recovery plan of the HU that occur during the year, a resubmission is required. 2.

Instructions concerning specific positions Row Legal references and instructions 0010

1. Summary if the key features of the recovery plan of the head undertaking. TCBs shall summarise the key features of the recovery plan of their HU. 0020
2. Measures that would impact the TCB in accordance with the recovery options designed by your head undertaking, in accordance with Article 48l(2), point (d) of Directive 2013/36/EU. TCBs shall provide the following details:

• A summary of the recovery options at its HU’s reach that would impact the TCB during times of financial distress.
• For each recovery option, the impact on the TCB shall be quantified and detailed, broken down into the following categories: capital, liquidity, assets and liabilities and profit and loss impacts. PART IX: Qualitative Information: Business strategy in relation to the TCBs in template H 07.00 General remarks Article 48k(2) point (e) of Directive 2013/36/EU. The purpose of this template is to outline the key aspects of the HU’s business strategy concerning the reporting TCB and to notify any significant changes or deviations in that strategy. If the HU has made no changes to the business strategy in relation to the TCB, the TCB shall submit the same information as in the previous reporting period. For changes to the head undertaking’s business strategy in relation to the TCB that occur during the year, a resubmission is required. Instructions concerning specific positions Rows Legal references and instructions 0010 Summarise the key features of the head undertaking’s business strategy in relation to the TCB. TCBs shall summarise the key features of the HU’s business strategy in relation to the TCB. Where relevant, TCBs shall report details on the diversification or specialization, business lines, business sectors, products, and income sources, considering the risk appetite.