Decision on More Detailed Regulation of Contractual Recognition of Write-Down and Conversion Powers in Relation to Credit Institution’s Liabilities Governed by a Third Country Law

[Unofficially consolidated translation]
DECISION
ON MORE DETAILED REGULATION OF CONTRACTUAL RECOGNITION POWERS WITH REGARD TO LIABILITIES GOVERNED BY A THIRD COUNTRY LAW (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) Subject matter
Article 1
This Decision shall govern in more detail the contractual recognition of powers of the Central Bank of Montenegro (hereinafter: the Central Bank) for write-down and conversion of liabilities governed by the law of a third country, when applying bail-in instrument in relation to a credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law on Resolution of Credit Institutions (OGM, 72/19, 8/21, 113/24) - (hereinafter: the Law), as well as the detailed content of the contractual provisions of the financial contract to which the third country law applies, and by which the rights and obligations arising from that contractual relationship may be subject to postponement or restriction. Definitions
Article 2
The terms used in this Decision shall have the following meaning:
1) third country means a non-European Union Member State and the European Union Member State until
Montenegro’s accession to the European Union;
2) material amendment means, in relation to a relevant agreement entered into before the date of application
of this Decision, an amendment, including an automatic amendment, made after that date and affecting the substantive rights and obligations of a party to a relevant agreement, whereby the amendments relating to a change to the contact details of a signatory or the addressee for the service of documents, typographical changes to correct drafting errors or automatic adjustments of interest rates shall not be deemed material amendments;
3) relevant agreement means any agreement, including the terms of a capital instrument, creating a liability to
which Article 108 paragraphs (1) and (2) of the Law applies.
Contents of the contractual term relating to recognition of write-down and conversion powers
Article 3
Contractual term in a relevant agreement on recognition of write-down powers of the Central Bank shall include the following:
1) the acknowledgement and acceptance by the counterparty that, in the case of resolution of a credit institution
or a legal entity referred to in Article 3 paragraphs (2), (3), and (4) of the Law, the liability may be subject to the exercise of write-down and conversion powers by the Central Bank;
2) a description of the write-down and conversion powers of the Central Bank in accordance with the Law, in
particular the powers set out in Article 113 paragraph (1) items 6) to 9) of the Law;
3) the acknowledgement and acceptance by the counterparty of a credit institution or a legal entity referred to
in Article 3 paragraphs (2), (3), and (4) of the Law:

• that it is bound by the effect of an application of the powers referred to in indent 2 of this item, including:
  (a) any reduction in the principal amount or outstanding amount due, including any accrued but unpaid interest, in respect of the liability of a credit institution or legal entity referred to in Article 3 paragraphs (2), (3), and (4) of the Law under the relevant agreement; (b) the conversion of that liability into ordinary shares or other instruments of ownership;
• that the terms of the relevant agreement may be varied as necessary to give effect to the exercise by the
  Central Bank of its write-down and conversion powers and such variations will be binding on the

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 2 counterparty of a credit institution or legal entity referred to in Article 3 paragraphs (2), (3), and (4) of the Law;

• that ordinary shares or other instruments of ownership may be issued to or conferred on the counterparty
  as a result of the exercise of the write-down and conversion powers;

4. the acknowledgement and acceptance by the counterparty of a credit institution or a legal entity referred to
   in Article 3 paragraphs (2), (3), and (4) of the Law, that the contractual term is exhaustive on the matters described therein to the exclusion of any other agreements, arrangements or understandings between the counterparties relating to the subject matter of the relevant agreement. Categories of liabilities to which contractual recognition refers to
   Article 4
   (1) For the purposes of application of Article 108 paragraph (2) item 1) of the Law, a secured liability shall not be considered as an excluded liability where, at the time at which it is created, it is:
   1) not fully secured;
   2) fully secured but governed by contractual terms that do not oblige the debtor to maintain the liability fully
   collateralised on a continuous basis in compliance with regulatory requirements applicable in Montenegro, or regulatory requirements of a third country law that are equivalent to regulatory requirements applicable in Montenegro. (2) For the purposes of application of Article 108 paragraph (2) item 4) of the Law, liabilities issued or entered into after the date of application of this Decision shall comprise:
   1) liabilities created after that date, regardless of whether they are created under relevant agreements entered
   into before that date, including under master or framework agreements between the contracting parties governing multiple liabilities;
   2) liabilities created before or after that date under relevant agreements entered into before that date and which
   are subject to a material amendment;
   3) liabilities under debt instruments issued after that date;
   4) liabilities under debt instruments issued before or after that date under relevant agreements entered into
   before that date and which are subject to a material amendment.
   (3) For the purposes of application of Article 108 paragraph (3) of the Law, the Central Bank shall determine that the requirement to include a contractual term in a relevant agreement shall not apply, where it is satisfied that the law of the third country concerned or a binding international agreement provides for an administrative or judicial procedure which:
   1) at the request of third country resolution authority, or at the initiative of the third country administrative or
   judicial authority whose law governs the liability or instrument, enables such duly empowered third country administrative or judicial authority, within a period which the Central Bank determines will not compromise the effective application of the write-down and conversion powers by the Central Bank, to do either of the following:

• recognise and give effect to the exercise of the write-down and conversion powers by the Central Bank;
• support, through the application of relevant powers, the exercise of the write-down and conversion
  powers by the Central Bank;
  2) provides that the grounds on which a third country administrative or judicial authority may refuse to
  recognise or support the exercise of the write-down or conversion powers pursuant to item 1) of this paragraph are clearly stated and are limited to one or more of the following exceptional cases:
• the recognition or support of the exercise of the write-down and conversion powers by the Central Bank
  would have adverse effects on financial stability in the third country concerned;
• the recognition or support of the exercise of the write-down and conversion powers would result in third
  country creditors, in particular depositors located and payable in that third country, being treated less favourably than creditors, and in particular depositors located in Montenegro, with similar rights under regulations applicable in Montenegro;
• recognition or support would have material financial implications for the third country concerned;
• recognition or support of the exercise of write-down and conversion powers by the Central Bank would
  have effects contrary to the public interest of the third country concerned.
  (4) For the purposes of application of Article 108 paragraph (3) of the Law, the Central Bank shall assess whether the grounds referred to in paragraph (3) item 2) of this Article would prevent the recognition or support of the exercise of the write-down and conversion powers in all circumstances where such powers are applied.

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 3 Other types of liabilities that do not need to be the subject of contractual recognition referred to in
Article 108 paragraph (1) of the Law
Article 4a
(1)A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law may assess that liabilities cannot be subject to recognition referred to in Article 108 paragraph (1) of the Law, if:
1) the inclusion of the contractual provision would constitute a breach of the law or other regulations of the
third country governing the liability;
2) the inclusion of the contractual provision would be contrary to the decision of a third country authority;
3) the liability arises from instruments or agreements concluded in accordance with international standards or
protocols that a credit institution or a legal person referred to in Article 3 items 2), 3) and 4) of the Law is unable to amend;
4) the liability is governed by contractual provisions that a credit institution or a legal person referred to in
Article 3 items 2), 3) and 4) of the Law has to accept in order to have access to the services of non-EU
authorities, and which a credit institution or a legal person referred to in Article 3 items 2), 3) and 4) of the Law is unable to amend;
5) the liability relates to the provision of goods or services by a business undertaking or an entrepreneur that
are used for the daily operational functioning of a credit institution or legal person referred to in Article 3, items 2), 3) and 4) of the Law, without the possibility of changing the terms of those contracts;
6) that the liability may be contracted only under the terms established by the counterparty or by standards, or
protocols.
(2)A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall include contractual provisions on the recognition referred to in Article 108 paragraph (1) of the Law, if the Central Bank, on the basis of the credit institution’s notification, finds that the conditions referred to in paragraph (1) of this Article have not been fulfilled, provided that:
1) the nominal amount of the liability created by the relevant contract or debt instrument is equal to or more
than EUR 20 million;
2) the remaining maturity of the contract or instrument is equal to or longer than six months.
(3)Notwithstanding paragraphs (1) and (2) of this Article, where necessary to ensure resolvability, the Central Bank may require that the liability referred to in Article 108 paragraph (1) of the Law be included in the relevant contract. (4)In the case referred to in paragraph (3) of this Article, the Central Bank shall take into account in particular:
1) the amount and type of the contract or instrument;
2) the feasibility of using resolution tools;
3) the credibility of using resolution tools in a way that meets the resolution objectives, taking into account
possible impacts on creditors, counterparties, customers and employees, and possible actions of third-country authorities;
4) the priority ranking of the liability in line with the law governing bankruptcy and liquidation of credit
institutions;
5) the maturity of the liability and the revolving nature of the contract.
(5)Notification from paragraph (2) of this Article shall be submitted on a template provided in the Annex which is attached to this Decision and makes an integral part thereof. Content of the contractual provision on the recognition powers of postponement and restriction
Article 4b
Contractual provisions in financial contracts to which the third country law referred to in Article 122a of the Law applies, that may be subject to postponement or restriction in accordance with Articles 119 to 122 of the Law, shall include the following:
(1) recognition and acceptance by the contracting parties of the powers of the Central Bank to suspend or limit the rights and obligations arising from that contract in accordance with Articles 119 to 122 of the Law; (2) description of the powers of the Central Bank referred to in Articles 119a to 122 of the Law, as well as the powers and conditions referred to in Article 119 of the Law;

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 4 (3) recognition and acceptance by the contracting parties that the provisions on the contractual recognition powers are complete and exclude other contracts, arrangements or agreements between the contracting parties relating to that contract. Entry into force
Article 5
This Decision shall enter into force on the eighth day following that of its publication in the Official Gazette of Montenegro. THE COUNCIL OF THE CENTRAL BANK OF MONTENEGRO

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 1
ANNEX I
Template 1- Notification identification_
Template 1 – Notification identification
Notification identification: 10
Notification date 20
Reference date for templates 2 and 3
30
Reference date for template 4 40
Currency 50
Name of a credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law 60 Contact person 70 Email 80 Contact telephone 90

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 2 Template 2 – Impracticability of contractual recognition of the power to write down or convert (bail-in) by contract/instrument Type of notification LIABILITY ID MATERIAL AMENDMENT (yes/no) MATURITY DATE RENEWABLE (yes/no) RENEWAL FREQUENCY CONTRACT/INSTRUMENT DESCRIPTION LIABILITY TYPE GOVERNING LAW PRIORITY RANKING IN CASE OF BANKRUPTCY PROCEEDINGS UNDER THIRD COUNTRY LAW PRIORITY RANKING IN CASE OF BANKRUPTCY PROCEEDINGS IN THE MEMBER STATE OF INCORPORATION NOMINAL AMOUNT IN THE MAIN ORIGINAL CURRENCY MAIN ORIGINAL CURRENCY NOMINAL AMOUNT IN LOCAL CURRENCY 10 20 30 40 50 60 70 80 90 100 110 120 130 CONDITIONS CATEGORY REASONS FOR MEETING THE CONDITIONS LEGAL OPINION NAME CODE TYPE OF CODE NATIONAL CODE 140 150 160 170 180 190 200 210

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 3 Template 3 – Impracticability of contractual recognition of the power to write down or convert (bail-in) by category CATEGORY TOTAL VALUE OF LIABILITIES IN LOCAL CURRENCY IN CATEGORY REASONS FOR MEETING THE CATEGORIES / CONDITIONS PRIORITY RANKING IN CASE OF BANKRUPTCY PROCEEDINGS NUMBER OF UNDERLYING LIABILITIES 10 20 30 40 50 Template 4 – Priority ranking in case of bankruptcy PRIORITY RANKING IN CASE OF BANKRUPTCY PROCEEDINGS NOMINAL AMOUNT OF TOTAL LIABILITIES CURRENTLY NOTIFIED TO THE CENTRAL BANK OUTSTANDING AMOUNT OF TOTAL LIABILITIES IN PRIORITY RANKING OF WHICH:
EXCLUDED
FROM BAIL-IN
OF WHICH:
LIABILITIES
GOVERNED BY THE
LAW OF A THIRD
COUNTRY
OF WHICH:
NOT
INCLUDING
CONTRACTUAL
RECOGNITION
OF WHICH:
CURRENTLY
NOTIFIED TO THE
CENTRAL BANK
10 20 30 40 50 60 70

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 1 INSTRUCTIONS FOR FILLING IN THE TEMPLATE Each notification may refer to several contracts/instruments and/or several categories of liabilities (if applicable), which meet the conditions of impracticability of contractual recognition of the power to write down or convert, as laid down in Article 108 paragraph (4) of the Law. If needed, a credit institution may provide additional supporting documentation, including a legal opinion or a copy of the contract, at the request of the Central Bank. If a credit institution or a legal person referred to in Article 3 items 2), 3) and 4) of the Law demonstrates that the information stated in this Annex is not applicable to a certain type of contract, they do not need to provide the information listed in that field. Instructions for filling out - Template 1 _ Row Instructions 0010 Notification identification:
Each notification shall have a unique ID provided by the notifying entity. The notification ID is per notification, not per liability or category. A notification allows the inclusion of any number of liabilities or categories. 0020 Notification date Date when the notification was sent to the Central Bank. 0030 Reference date for Templates 2 and 3 Date for templates 2 and 3 0040 Reference date for template 4 Date for Template 4 0050 Applicable currency Indicate official currency in the country of incorporation of the notifying institution. 0060 Institution or entity name Name of a credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law that submits the notification. 0070 Contact person Name and surname of a person in charge for communication with the Central Bank. 0080 Email Email address of the contract person from the row 0070 “Contact person” 0090 Contact telephone Telephone number of the person from the row 0070 “Contact person”. Instructions for filling out - Template 2 Template 2 shall be used for submitting notifications on contracts on an individual basis. This template allows a submission to include multiple contracts in the same notification and shall state the following:
1) contracts/instruments creating new liabilities: contracts/instruments that have not been notified
previously to the Central Bank;
2) contracts /instruments amending existing liabilities: if the contract or instrument for the existing liability
has been previously notified to the Central Bank and has been assessed as meeting a condition of write￾down and conversion powers (the amending contract or instruments shall have the same liability ID (column 0010), and the remaining columns shall be filled in only if subject to changes. In particular, (column 0020), “Material amendment” shall be completed only for contracts amending existing liabilities;

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 2
3) off-balance sheet items: credit institutions or a legal person referred to in Article 3 items 2), 3), and 4)
of the Law shall provide the priority ranking of the liability in case of bankruptcy proceedings; If data are not available or not applicable, credit institutions or a legal person referred to in Article 3 items 2), 3), and
4) of the Law should not fill in the following columns: 0020, 0050, 0090 (if the liability is regulated by the
Montenegrin law), 0130, 0150 and 0210.
Column Instructions
0010 LIABILITY ID
The liability ID is a unique identifier generated by the notifying credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law that shall be used in all notifications to identify each liability. The credit institution may use the internal code of the liability. 0020 MATERIAL AMENDMENT This field is to be filled in only for contracts/instruments amending existing liabilities. A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law making the notification shall indicate if the amendments to the existing liability are considered material. One of the following values shall be used:
0030 MATURITY DATE
The date upon which all principal and interest of the liability must be repaid (based on the transaction contract). The day, month and year of the maturity date shall be provided. The exact day shall be provided where that information is available, otherwise the first day of the month shall be used. 0040 RENEWABLE One of the following values is used:
1) Yes
2) No
This column shall be filled in with “Yes” if the contract includes an explicit provision regarding its renewability. 0050 RENEWAL FREQUENCY If column 0040 is filled in with “Yes”, credit institutions shall specify the frequency of the maturity renewal in months. 0060– 0130 CONTRACT/INSTRUMENT 0060 DESCRIPTION Contract/instrument description shall have no more than 300 characters. This field shall contain the main characteristics of the contract/instrument not captured in the other fields of this notification (such as. the purpose/essence of the liability, whether the instrument can be written-down and converted under the governing third-country law). 0070 LIABILITY TYPE A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall identify the contract/instrument as being one of the following types:
1) interbank deposits
2) deposits with non-banking clients
3) derivatives
4) borrowing/funding
5) trade finance
6) operational services that are not critical to the functioning of the credit institution
7) other
8)
If more than one type is applicable, the one that best describes the purpose of the contract /instrument shall be selected. 0080 GOVERNING LAW Name and three-letter code of the country the law of which governs the contract/instrument. 0090 PRIORITY RANKING IN CASE OF BANKRUPTCY PROCEEDINGS UNDER THIRD-COUNTRY LAW Enter the value corresponding to the liability’s priority ranking on a scale from 1 to x, with 1 being the most subordinated and x the most senior class, as defined by the relevant applicable third-country law governing the liability. A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall obtain the said ranking from the relevant third-country resolution authority. 0100 PRIORITY RANKING IN CASE OF BANKRUPTCY PROCEEDINGS IN THE COUNTRY (OR MEMBER STATE) OF INCORPORATION

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 3 Fill in the value corresponding to the liability’s priority ranking on a scale from 1 to x, with 1 the most subordinated and x the most senior class, as defined by the relevant law applicable in the Member State where the notifying credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law has head office. 0110 NOMINAL AMOUNT IN THE MAIN ORIGINAL CURRENCY Nominal amount of the liability as laid down in the contract/instrument. For framework agreements, a credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law should indicate the maximum amount it expects to be reached under that framework agreement or the maximum amount permitted under the framework agreement. If the contract/instrument has more than one currency, a credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall report the nominal amount in the prevailing currency in the contract. 0120 MAIN ORIGINAL CURRENCY Currency code corresponding to the denomination of the liability under the contract. If the contract has more than one currency, use prevailing currency in the contract. 0130 NOMINAL AMOUNT IN LOCAL CURRENCY Fill in if the currency used in column 0110 is not the nominal currency. Use the foreign exchange rate applicable at the date of notification. 0140– 0190 IMPRACTICABILITY OF CONTRACTUAL RECOGNITION OF THE POWER TO WRITE DOWN OR CONVERT 0140 CONDITIONS A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall identify the condition(s) under which they consider it is legally or otherwise impracticable to include the contractual provisions, as specified in this Decision (Article 5 paragraph (1) One or more conditions may be identified. All conditions that are applicable shall be notified. 0150 CATEGORY A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall indicate the categories of liabilities specified by the Article 108 paragraph (13) of the Law, if relevant. 0160 REASONS FOR MEETING THE CONDITIONS A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall describe in detail and clearly their reasons for determining impracticability of contractual recognition of the power to write down or convert arising from the conditions reported in column 0140. 0170 LEGAL OPINION? A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall inform the Central Bank if there is a legal opinion concerning the notified impracticability of contractual recognition of the power to write down or convert this liability. A credit institution or a legal person referred to in Article 3 items 2), 3), and
4) of the Law shall indicate one of the following:
1) Yes
2) No
If the answer is “Yes”, they shall transmit the legal opinion to the Central Bank.
0180 NAME
A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall indicate the identity, i.e. the name of the liability’s counterparty. In the case of multi-party contracts, a credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall either indicate the main counterparty or use the value “multi-party contract”. Instructions for filling out - Template 3 Template 3 shall be used for submissions concerning notification of categories of liabilities when the Central Bank deems it necessary, in accordance with Article 108 paragraph (13) of the Law, to specify categories of liabilities for which a determination of impracticability of including the contractual provision on recognition of the power to write down or convert can be reached. Column Instructions 0010 CATEGORY A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall indicate the category of liabilities, as specified by the Central Bank in accordance with this Decision. 0020 TOTAL VALUE OF LIABILITIES IN LOCAL CURRENCY IN CATEGORY Total amount of liabilities for each of the notified categories indicated in column 0010.

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 4 The amount shall be expressed in the currency of the country or (Member State) where a credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law has head office. If during the 6-month period following the notification, the credit institution or a legal person referred to in Article 3 items 2), 3), and
4) of the Law determines that the value of the liabilities in the category has increased by more than 10% of the notified amount, it
shall submit another notification to the Central Bank.
0030 REASONS FOR MEETING THE CATEGORIES/CONDITIONS A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall explain why the category of liabilities has been notified. 0040 PRIORITY RANKING IN BANKRUPTCY PROCEEDINGS Fill in the values corresponding to the priority ranking of the liabilities in each category in column 0010, on a scale from 1 to x, with 1 being the most subordinated and x the most senior class, as defined by the relevant law applicable in the country governing the liability. 0050 NUMBER OF UNDERLYING LIABILITIES A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall indicate the estimated maximum number of contracts/instruments to be held under the respective category of liabilities for a period of 6 months from the date of notification to the Central Bank. Instructions for filling out - Template 4 A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall complete Template 4 with reference to the last quarter for which data are available, except for the values in column 0070. A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law states the outstanding amount of a claim or instrument which is the sum of the principal amount of and the accrued interest on the claim or instrument. The outstanding amount due is equal to the value of the claim that the creditor could file under bankruptcy proceedings. For off-balance sheet items, a credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall provide the priority ranking in case of bankruptcy proceedings for the liability. All values in this template shall be provided in the local currency of the country where the credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law is incorporated. Column Instructions 0010 PRIORITY RANKING IN BANKRUPTCY PROCEEDINGS A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall fill in the values corresponding to the priority ranking of the liabilities in each category in column 0010, on a scale from 1 to x, with 1 being the most subordinated and x the most senior class, as defined by the relevant law applicable in the country governing the liability. 0020 OUTSTANDING AMOUNT OF TOTAL LIABILITIES ACCORDING TO PRIORITY RANKING A credit institution or a legal person referred to in Article 3 items 2), 3), and 4) of the Law shall state the total outstanding amount of all liabilities for the priority ranking in bankruptcy proceedings from column 0010. 0030 OF WHICH: LIABILITIES GOVERNED BY THE LAW OF A THIRD COUNTRY This column shall include the outstanding amount of liabilities governed by the law of a third country. 0040 OF WHICH: NOT INCLUDING CONTRACTUAL RECOGNITION This column shall include the outstanding amount of all liabilities governed by the law of a third
country that do not include the contractual recognition of the power to write down or convert in line with Article 108 paragraphs (2) and (3) of the Law. The value will be calculated as the sum of all liabilities that fulfil the following conditions:
1) the liabilities still exist;
2) the liabilities are governed by the law of a third country;
3) the liabilities do not include the contractual recognition provision;
4) the liabilities are not excluded from bail-in;
5) the liabilities are not deposits as referred to in Article 48, paragraph (4), of the Bank Bankruptcy and
Liquidation Law.
0050 OF WHICH: CURRENTLY NOTIFIED TO THE CENTRAL BANK This column shall include the outstanding amounts of all liabilities and/or categories of liabilities notified in templates 2 and 3. 0060 OF WHICH: EXCLUDED FROM BAIL-IN

Decision on more detailed regulation of contractual recognition powers with regard to liabilities governed by a third country law (OGM 122/20 of 17 December 2020, 124/20 of 21 December 2020, 029/25 of 21 March 2025) 5 This column shall include liabilities that are excluded from the application of the bail-in tool in accordance with Article 94 paragraph (3) of the Law or Article 95 paragraph (1) of the Law. 0070 NOMINAL AMOUNT OF TOTAL LIABILITIES CURRENTLY NOTIFIED TO THE CENTRAL BANK This column shall reflect the total (sum) of the nominal and/or maximum expected amounts of the liabilities and/or categories of liabilities notified in templates 2 and 3.