Decision on Reporting to the Central Bank of Montenegro for the Purpose of Pursuing Resolution Function

[unofficially consolidated translation]
DECISION
ON REPORTING TO THE CENTRAL BANK OF MONTENEGRO FOR THE PURPOSE OF PURSUING RESOLUTION FUNCTION (OGM 040/25 of 24 April 2025, 017/26 of 13 February 2026) Subject matter
Article 1
This Decision shall prescribe the types, format, and content of reports and data that credit institutions submit to the Central Bank of Montenegro (hereinafter: the Central Bank), for the purpose of determining and monitoring the minimum requirement for own funds and eligible liabilities, as well as for fulfilling the resolution function of the Central Bank, including the deadlines for their submission. Mutatis mutandis
Article 2
The provisions of this Decision shall apply mutatis mutandis to legal persons referred to in
Article 3, items 2), 3), and 4) of the Law on Resolution of Credit Institutions (hereinafter: the
Law).
Reports for determining and monitoring the minimum requirement for own funds and eligible liabilities
Article 3
(1) A credit institution shall submit the following quarterly reports to the Central Bank:
1) report on minimum requirement for own funds and eligible liabilities (MREL1 template);
2) report on own funds and liabilities (RKO template);
3) report on own funds and liabilities presented in accordance with the reverse priority ranking
in bankruptcy proceedings (ORP template);
4) report on the structure of eligible liabilities qualified for the internal minimum requirement
for own funds and eligible liabilities (IM template); and
5) report on the structure of eligible liabilities (KO template).
(2) The reports referred to in paragraph (1) of this Article shall be submitted to the Central Bank no later than 20 days after the end of the quarter to which they relate. Reports for the purpose of pursuing the resolution function of the central bank
Article 4
(1) A credit institution shall submit to the Central Bank annual reports for the purpose of pursuing the resolution function of the Central Bank, which shall in particular include:
1) report on all valid hedging agreements concluded by the credit institution with other
counterparties (swaps, options, and other derivatives), and if the credit institution has not entered into such agreements but has purchased derivatives for hedging purposes,

documentation of such purchases shall be submitted for all existing hedges (S-UZKR template);
2) list of all valid real estate lease agreements used for business purposes by the credit
institution (S-UZ template);
3) list of all valid service agreements with third parties, including service agreements with
group members (S-UD template);
4) list of all valid agreements on borrowings under which the credit institution has borrowed
from other legal persons (S-UP template);
5) list of all valid subordinated debt agreements (S-USD template);
6) list of all valid intra-group financing agreements as well as intra group guarantee
agreements (S-UFG template);
7) list of all valid agreements with foreign correspondent credit institutions with which the
credit institution has concluded cooperation agreement (S-UKB template);
8) list of all valid agreements constituting financial liability of the credit institution (deposits,
borrowings, subordinated debt, or other financial liabilities) in which the governing law is not the law of Montenegro, but the law of another country (S-PTZ template). (2) Agreements subject to reporting in line with paragraph (1) of this Article shall be submitted by the credit institution in electronic form. (3) Contracts referred to in paragraph (1) of this Article which are not concluded in a language in official use in Montenegro shall be accompanied by a certified translation into Montenegrin by a sworn translator. (4) Reports referred to in paragraph (1) of this Article shall reflect the status as of 31 December of the year preceding the year of submission and shall be submitted no later than 15th of April of the current year. Reporting Templates
Article 5
The reports referred to in this Decision shall be submitted by credit institutions using the templates provided in the Annex attached to this decision and making integral part thereof, in electronic format to the e-mail address: sanacija@cbcg.me. Entry into force
Article 6
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

ANNEX
Reporting Templates
MINIMUM REQUIREMENT FOR OWN FUNDS AND
ELIGIBLE LIABILITIES MREL1 TEMPLATE
(thousand euros)
AMOUNT
0100 TOTAL RISK EXPOSURE AMOUNT (TREA)
0200 TOTAL EXPOSURE MEASURE (TEM)
0300 MREL REQUIREMENT AS % OF TREA
0310 MREL REQUIREMENT AS % OF TEM
0400 OWN FUNDS AND ELIGIBLE LIABILITIES
0410 Of which: own funds and subordinated liabilities 0420 Of which: governed by third country law Of which: containing a write down and conversion clause as referred to in Article 108 of the Law on Resolution of Credit Institutions

0450 OTHER BAIL-INABLE LIABILITIES
0460 Of which: governed by third country law Of which: containing a write down and conversion clause as referred to in Article 108 of the Law on Resolution of Credit Institutions

0480 Residual maturity of < 1 year
0485 Residual maturity of >= 1 year and < 2 years 0490 Residual maturity of >= 2 years 0500 OWN FUNDS AND ELIGIBLE LIABILITIES AS A PERCENTAGE OF THE TREA 0510 Of which: own funds and subordinated liabilities 0520 OWN FUNDS AND ELIGIBLE LIABILITIES AS A PERCENTAGE OF THE TEM 0530 Of which: own funds and subordinated liabilities

RKO TEMPLATE
(thousand euros)
Natural persons
Micro, small and medium enterprises
(SME)
Large business undertakings
Credit institutions
Insurance companies and pension funds
Other financial institutions
Of which: Intra￾group exposure
Central government and central banks
Other
Liabilities in line with EU/EEA jurisdiction/law Liabilities not in line with EU/EEA jurisdiction/law 010 020 030 040 050 060 070 080 090 100 110 120 TOTAL LIABILITIES NOT SUBJECT TO WRITE-DOWN AND CONVERSION POWERS 100 Covered deposits (Law Article 94 paragraph (3) item 1)) 110 0 Secured liabilities (Law Article 94 paragraph (3) item 2)) 120 0 Liabilities towards clients (Law Article 94 paragraph (3) item 3)) 130 0 Liabilities secured by virtue of a fiduciary relationship (Law
Article 94 paragraph (3) item 4)) 135 0
Liabilities to credit institutions < 7 days (Law Article 94 paragraph (3) item 5)) 140 0 Liabilities owed to the settlement systems, operators of these systems or their participants < 7 days (Law Article 94 paragraph (3) item 6)) 150 0 Liabilities towards employees (Law Article 94 paragraph (3) item 7) indent 1) 160 0 Liabilities towards creditors (Law Article 94 paragraph (3) item
7) indent 2) 170 0
Liabilities towards tax authorities and authorities competent for health insurance, pension insurance and other benefits under the umbrella of social insurance (Law Article 94 paragraph (3) item 7) indent 3) 180 0 Liabilities towards Deposit Protection Fund (Law Article 94 paragraph (3) item 7) indent 4) 190 0 TOTAL LIABILITIES SUBJECT TO WRITE-DOWN AND CONVERSION POWERS 200 Deposits that are not guaranteed deposits 210 Residual maturity of < 1 year 211 0 Residual maturity of >= 1 year 212 0 Market value of liabilities arising from derivatives* 220 0 Sum of net position of liabilities taking into account prudential netting rules 221 0 Structured notes 230 Residual maturity of < 1 year 231 0 Residual maturity of >= 1 year 232 0 Unsecured senior liabilities 240 Residual maturity of < 1 year 241 0 Residual maturity of >= 1 year 242 0 Claims of shareholders holding 10% or more of the capital or voti 250 Residual maturity of < 1 year 251 0 Residual maturity of >= 1 year 252 0 Senior non-preferred liabilities 260 Residual maturity of < 1 year 261 0 Residual maturity of >= 1 year 262 0 Subordinated liabilities (not recognised as part of own funds) 270 Residual maturity of < 1 year 271 0 Residual maturity of >= 1 year 272 0 Non-financial liabilities 280 0 Remaining liabilities 290 0 OWN FUNDS 300 0 Common Equity Tier 1 capital 310 Additional Tier 1 capital 320 Tier 2 capital 330 TOTAL OWN FUNDS AND LIABILITIES INCLUDING LIABILITIES FROM DERIVATIVES 400 0 TOTAL CAPITAL 500 TOTAL ASSETS 600 COMMENT ON DERIVATIVE LIABILITIES *This category includes liabilities arising from derivatives, based on their market value and counterparty rights. If the value is reported as zero, the following should be stated in this comment section:
a. The bank has no derivatives b. The net derivative position is reported on the asset side of the balance sheet OWN FUNDS AND LIABILITIES OF THE BANK MONTENEGRO FOREIGN COUNTRIES Total Structure of liabilities Code

OWN FUNDS AND LIABILITIES PRESENTED IN LINE WITH THE REVERSE PRIORITY RANKING IN BANKRUPTCY PROCEEDINGS ORP TEMPLATE thousand euros ≥ 1 year < 2 years ≥ 2 years < 5 years ≥ 5 years < 10 years ≥ 10 years Without maturity 010 020 030 040 050 060 070 080 090 100 110 0 Amount of balance sheet capital not included in own funds ` 0 1 Common Equity Tier 1 capital 0 2 Additional Tier 1 capital 0 3 Tier 2 capital and amortised Tier 2 capital instruments 0 0 4 Subordinated debt not included in own funds 0 0 5 Internal MREL 0 0 6 External (subordinated) MREL 0 0 7 Claims that no longer meet the conditions for external MREL from item 6), but remain subordinated 0 0 8 Claims of bank’s shareholders 0 0 9 Claims of other creditors (including eligible liabilities that are not subordinated) 0 0 10 Claims based on covered deposits not included under no. 11 and 12 0 0 11 Claims of natural and legal persons classified under the accounting law as micro, small, or medium-sized enterprises, based on covered deposits exceeding the guaranteed deposit amount 0 0 12 Claims of the Deposit Protection Fund 0 13 Claims of the Central Bank in accordance with the Bank Bankruptcy and Liquidation Law 0 0 14 Claims secured up to the value of their collateral 0 OWN FUNDS AND LIABILITIES TOTAL OWN FUNDS AND LIABILITIES AND BALANCE SHEET CAPITAL NOT INCLUDED IN OWN FUNDS Own funds and liabilities minus liabilities excluded from bail-in instrument of which: with residual maturity No. Priority ranking (reverse priority ranking in bankruptcy proceedings) Own funds and liabilities of which: liabilities excluded from bail￾in instrument of which: own funds and eligible liabilities that can be used for fulfilling MREL requirement

INTERNAL MREL IM TEMPLATE
(thousand euros)
AMOUNT
0100 TOTAL RISK EXPOSURE AMOUNT (TREA)
0110 TOTAL EXPOSURE MEASURE (TEM)
0200 OWN FUNDS AND ELIGIBLE LIABILITIES
0210 ELIGIBLE OWN FUNDS
0220 Common Equity Tier 1 capital (CET1)
0230 Eligible Additional Tier 1 capital
0240 Eligible Tier 2 capital
0250 Eligible liabilities and guarantees
0260 Eligible liabilities (excluding guarantees) 0270 Guarantees provided by the resolution entity and permitted by the resolution authority 0280 Of which: Collateralised part of the guarantee 0290 (-) Own funds instruments and eligible liabilities instruments issued by non-resolution entities of the same resolution group 0293 (-) Of which: Own funds instruments issued by liquidation entities 0295 Excess of deductions from eligible liabilities over eligible liabilities RATIOS OF ELIGIBLE OWN FUNDS AND ELIGIBLE LIABILITIES 0400 OWN FUNDS AND ELIGIBLE LIABILITIES AS A PERCENTAGE OF THE TREA 0410 of which: permitted guarantees 0420 OWN FUNDS AND ELIGIBLE LIABILITIES AS A PERCENTAGE OF THE TEM 0430 of which: permitted guarantees 0440 CET1 (%) available after meeting the entity’s requirements BAIL-INABLE LIABILITIES 0550 Other bail-inable liabilities 0560 Of which: governed by third country law 0570 Of which: containing a write down and conversion clause as referred to in Article 108 of the Law on Resolution of Credit Institutions 0580 Residual maturity of < 1 year 0590 Residual maturity of >= 1 year and < 2 years 0600 Residual maturity of >= 2 years 0620 Own funds and eligible liabilities issued by liquidation entities of the same resolution group 0630 Ratio of own funds instruments issued by liquidation entities over eligible own funds and eligible liabilities

STRUCTURE OF ELIGIBLE LIABILITIES KO TEMPLATE (thousand euros) AMOUNT 0100 ELIGIBLE LIABILITIES 0200 Non-covered and non-preferential deposits >= 1 year 0210 Of which: residual maturity of >= 1 year and < 2 years 0220 Of which: Residual maturity of >= 2 years 0230 Of which: issued by dependent legal persons 0300 Liabilities secured and not covered by collateral >= 1 year 0310 Of which: residual maturity of >= 1 year and < 2 years 0320 Of which: residual maturity of >= 2 years 0330 Of which: issued by dependent legal persons 0400 Structured notes >= 1 year 0410 Of which: residual maturity of >= 1 year and < 2 years 0420 Of which: residual maturity of >= 2 years 0430 Of which: issued by dependent legal persons 0500 Unsecured senior liabilities >= 1 year 0510 Of which: residual maturity of >= 1 year and < 2 years 0520 Of which: residual maturity of >= 2 years 0530 Of which: issued by dependent legal persons 0600 Non-preferred unsecured senior liabilities >= 1 year 0610 Of which: residual maturity of >= 1 year and < 2 years 0620 Of which: residual maturity of >= 2 years 0630 Of which: issued by dependent legal persons 0700 Subordinated liabilities (not recognised as part of own funds) >= 1 year 0710 Of which: residual maturity of >= 1 year and < 2 years 0720 Of which: residual maturity of >= 2 years 0730 Of which: issued by dependent legal persons 0800 Other eligible liabilities >= 1 year 0810 Of which: residual maturity of >= 1 year and < 2 years 0820 Of which: residual maturity of >= 2 years 0830 Of which: issued by dependent legal persons

S-UZKR TEMPLATE
Counterparty Contract number Contract date Note 010 020 030 040 CREDIT RISK HEDGING CONTRACTS No.

CONTRACTS WITH SUPPLIERS S-UD TEMPLATE
No.
Organisational unit Supplier Contract date Validity date Subject of the contract Amount Payment (monthly/annually) Applicable law Note 010 020 030 040 050 060 070 080 090 S-UP TEMPLATE Creditor Loan receipt date Interest rate % Approved amount Balance as at 31 December (Of the previous calendar year) Maturity date Applicable law Note 010 020 030 040 050 060 070 080 BORROWINGS CONTRACTS No.

S-USD TEMPLATE
Creditor Contract number Contract date Amount Interest rate % Contract expiration date Note 010 020 030 040 050 060 070 SUBORDINATED DEBT CONTRACTS No. S-UFG TEMPLATE Counterparty Contract number Contract date Amount Interest rate % Contract expiration date Applicable law Note 010 020 030 040 050 060 070 080 INTRA-GROUP FINANCING CONTACTS No.

S-UKB TEMPLATE
Counterparty Currency Account number Contract number Contract date Note 010 020 030 040 050 060 CONTRACTS WITH CORRESPONDENT BANKS No. Counterparty Contract number Contract date Amount Interest rate % Contract expiration date Applicable law Contractual liability under Article 108 paragraph (1) of the Law Contractual liability under Article 47 paragraph (1) items
16) to 18) and
Article 61 paragraph
(1) items 13) to 15) of the Decision on
Capital Adequacy
Note
010 020 030 040 050 060 070 080 090 100
No.
CONTRACTS REPRESENTING BANK'S FINANCIAL LIABILITY SUBJECT TO THIRD-COUNTRY LAW S-UO S-PTZ TEMPLATE