Financial and
ESG report 2020

Disclosures index

The below table presents the disclosure index with references to chapters in the Disclosures or another documents of the Group, wherein information defined in Part Eight of CRR are presented.

The table presents the references to the tables and templates set in the another European regulations on disclosures:

  • EBA/GL/2016/11 – Guidelines on disclosure requirements under Part Eight of Regulation (EU) No 575/2013
  • RTS/2017/2295 – Commission delegated regulation (EU) 2017/2295 supplementing CRR with regard to regulatory technical standards for disclosure of encumbered and unencumbered assets
  • EBA/GL/2018/01 – EBA guidelines on uniform disclosures under Article 473a of CRR as regards the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds
  • EBA/GL/2017/01 – EBA guidelines on LCR disclosure to complement the disclosure of liquidity risk management under Article 435 of CRR
  • EBA/GL/2018/10 – EBA Guidelines on disclosure of non-performing and forborne exposures
  • ITS/1423/2013 – Commission implementing regulation (EU) No 1423/2013 laying down implementing technical standards with regards to disclosure of own funds requirements for institutions according to CRR
  • EBA/GL/2014/03 – EBA guidelines on disclosure of encumbered and unencumbered assets
  • ITS/2016/200 – Commission implementing regulation (EU) laying down implementing technical standards with regards to disclosure of the leveraga ratio for institutions, according to CRR
  • EBA/GL/2015/22 – EBA guidelines on sound remuneration policies under Articles 74(3) and 75(2) of Directive 2013/36/Eu and disclosures under Article 450 of CRR
  • EBA/GL/2020/07 – EBA guidelines on reporting and disclosure of exposures subject to measures applied in response to the COVID-19 crisis
  • EBA/GL/2020/11 – EBA guidelines on supervisory reporting and disclosure requirements in compliance with the CRR ‘quick fix’ in response to the COVID-19 pandemic
  • EBA/GL/2020/12 – EBA guidelines amending guidelines EBA/GL/2018/01 on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 (CRR) on the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds to ensure compliance with the CRR ‘quick fix’ in response to the COVID-19 pandemic

ARTICLE CRR (Part 8) / Table in regulations CRR text / Title of the table in regulations Point in the Report / other document
435.1.a 1. Institutions shall disclose their risk management objectives and policies for each separate category of risk. including the risks referred to under this Title. These disclosures shall include:
a) the strategies and processes to manage those risks;
3,6,7,8,9
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435.1.b b) the structure and organisation of the relevant risk management function including information on its authority and statute. or other appropriate arrangements; 3
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435.1.c c) the scope and nature of risk reporting and measurement systems; 3
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435.1.d d) the policies for hedging and mitigating risk. and the strategies and processes for monitoring the continuing effectiveness of hedges and mitigants; 11.4
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435.1.e e) a declaration approved by the management body on the adequacy of risk management arrangements of the institution providing assurance that the risk management systems put in place are adequate with regard to the institution’s profile and strategy; 13
435.1.f f) a concise risk statement approved by the management body succinctly describing the institution’s overall risk profile associated with the business strategy. This statement shall include key ratios and figures providing external stakeholders with a comprehensive view of the institution’s management of risk. including how the risk profile of the institution interacts with the risk tolerance set by the management body. 3
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435.2.a 2. Institutions shall disclose the following information. including regular. at least annual updates. regarding governance arrangements:
a) the number of directorships held by members of the management body;
3
435.2.b b) the recruitment policy for the selection of members of the management body and their actual knowledge. skills and expertise; 12
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435.2.c c) the policy on diversity with regard to selection of members of the management body. its objectives and any relevant targets set out in that policy. and the extent to which these objectives and targets have been achieved; 12
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435.2.d d) whether or not the institution has set up a separate risk committee and the number of times the risk committee has met; 3
435.2.e e) the description of the information flow on risk to the management body. 3
436.a-b Institutions shall disclose the following information regarding the scope of application of the requirements of this Regulation in accordance with Directive 2013/36/EU:
a) the name of the institution to which the requirements of this Regulation apply;
b) an outline of the differences in the basis of consolidation for accounting and prudential purposes. with a brief description of the entities therein. explaining whether they are:
(i) fully consolidated;
(ii) proportionally consolidated;
(iii) deducted from own funds;
(iv) neither consolidated nor deducted;
4
436.c c) any current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities among the parent undertaking and its subsidiaries; 4
436.d d) the aggregate amount by which the actual own funds are less than required in all subsidiaries not included in the consolidation, and the name or names of such subsidiaries; 4
436.e e) if applicable, the circumstance of making use of the provisions laid down in Articles 7 and 9. 4
437.1.a 1. Institutions shall disclose the following information regarding their own funds:
a) a full reconciliation of Common Equity Tier 1 items. Additional Tier 1 items. Tier 2 items and filters and deductions applied pursuant to Articles 32 to 35. 36. 56. 66 and 79 to own funds of the institution and the balance sheet in the audited financial statements of the institution;
4
437.1.b b) a description of the main features of the Common Equity Tier 1 and Additional Tier 1 instruments and Tier 2 instruments issued by the institution; 4
App. 1
437.1.c c) the full terms and conditions of all Common Equity Tier 1. Additional Tier 1 and Tier 2 instruments; 4
App. 1
437.1.d d) separate disclosure of the nature and amounts of the following:
(i) each prudential filter applied pursuant to Articles 32 to 35;
(ii) each deduction made pursuant to Articles 36. 56 and 66;
(iii) items not deducted in accordance with Articles 47. 48. 56. 66 and 79;
4
App. 1
437.1.e e) a description of all restrictions applied to the calculation of own funds in accordance with this Regulation and the instruments. prudential filters and deductions to which those restrictions apply; 4
437.1.f f) where institutions disclose capital ratios calculated using elements of own funds determined on a basis other than that laid down in this Regulation. a comprehensive explanation of the basis on which those capital ratios are calculated. Not applicable
438.a Institutions shall disclose the following information regarding the compliance by the institution with the requirements laid down in Article 92 of this Regulation and in Article 73 of Directive 2013/36/EU:
a) a summary of the institution’s approach to assessing the adequacy of its internal capital to support current and future activities;
5.2.
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438.b (b) upon demand from the relevant competent authority. the result of the institution’s internal capital adequacy assessment process including the composition of the additional own funds requirements based on the supervisory review process as referred to in point (a) of Article 104(1) of Directive 2013/36/EU; 2
438.c c) for institutions calculating the risk-weighted exposure amounts in accordance with Chapter 2 of Part Three. Title II. 8 % of the risk-weighted exposure amounts for each of the exposure classes specified in Article 112; 5.1
438.d d) for institutions calculating risk-weighted exposure amounts in accordance with Chapter 3 of Part Three. Title II. 8 % of the risk-weighted exposure amounts for each of the exposure classes specified in Article 147. For the retail exposure class. this requirement applies to each of the categories of exposures to which the different correlations in Article 154(1) to (4) correspond. For the equity exposure class. this requirement applies to:
(i) each of the approaches provided in Article 155;
(ii) exchange traded exposures. private equity exposures in sufficiently diversified portfolios. and other exposures;
(iii) exposures subject to supervisory transition regarding own funds requirements;
(iv) exposures subject to grandfathering provisions regarding own funds requirements;
5.1
438.e e) own funds requirements calculated in accordance with points (b) and (c) of Article 92(3); 5.1
438.f f) own funds requirements calculated in accordance with Part Three. Title III. Chapters 2. 3 and 4 and disclosed separately. 5.1
439.a Institutions shall disclose the following information regarding the institution’s exposure to counterparty credit risk as referred to in Part Three. Title II. Chapter 6:
a) a discussion of the methodology used to assign internal capital and credit limits for counterparty credit exposures;
6.2
439.b b) a discussion of policies for securing collateral and establishing credit reserves; 6.2
439.c c) a discussion of policies with respect to wrong-way risk exposures; 6.2
439.d d) a discussion of the impact of the amount of collateral the institution would have to provide given a downgrade in its credit rating; 6.2
439.e e) gross positive fair value of contracts. netting benefits. netted current credit exposure. collateral held and net derivatives credit exposure. Net derivatives credit exposure is the credit exposure on derivatives transactions after considering both the benefits from legally enforceable netting agreements and collateral arrangements; 6.2
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439.f f) measures for exposure value under the methods set out in Part Three. Title II. Chapter 6. Sections 3 to 6 whichever method is applicable; 6.2
439.g g) the notional value of credit derivative hedges. and the distribution of current credit exposure by types of credit exposure; 6.2
439.h h) the notional amounts of credit derivative transactions. segregated between use for the institution’s own credit portfolio. as well as in its intermediation activities. including the distribution of the credit derivatives products used. broken down further by protection bought and sold within each product group; 6.2
439.i i) the estimate of α if the institution has received the permission of the competent authorities to estimate α. 6.2
440.1.a 1. An institution shall disclose the following information in relation to its compliance with the requirement for a countercyclical capital buffer referred to in Title VII. Chapter 4 of Directive 2013/36/EU:
a) the geographical distribution of its credit exposures relevant for the calculation of its countercyclical capital buffer
2
440.1.b b) the amount of its institution specific countercyclical capital buffer 2
441 1. Institutions identified as G-SIIs in accordance with Article 131 of Directive 2013/36/EU shall disclose. on an annual basis. the values of the indicators used for determining the score of the institutions in accordance with the identification methodology referred to in that Article. Not applicable
442.a Institutions shall disclose the following information regarding the institution’s exposure to credit risk and dilution risk:
a) the definitions for accounting purposes of 'past due' and 'impaired';
6.3
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442.b b) a description of the approaches and methods adopted for determining specific and general credit risk adjustments; 6.3
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442.c c) the total amount of exposures after accounting offsets and without taking into account the effects of credit risk mitigation. and the average amount of the exposures over the period broken down by different types of exposure classes; 6
442.d d) the geographic distribution of the exposures. broken down in significant areas by material exposure classes. and further detailed if appropriate; 6
442.e e) the distribution of the exposures by industry or counterparty type. broken down by exposure classes. including specifying exposure to SMEs. and further detailed if appropriate; 6
442.f f) the residual maturity breakdown of all the exposures. broken down by exposure classes. and further detailed if appropriate; 6
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442.g g) by significant industry or counterparty type. the amount of:
(i) impaired exposures and past due exposures. provided separately;
(ii) specific and general credit risk adjustments;
(iii) charges for specific and general credit risk adjustments during the reporting period;
6.3
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442.h h) the amount of the impaired exposures and past due exposures. provided separately. broken down by significant geographical areas including. if practical. the amounts of specific and general credit risk adjustments related to each geographical area; 6.3
442.i i) the reconciliation of changes in the specific and general credit risk adjustments for impaired exposures. shown separately. The information shall comprise:
(i) a description of the type of specific and general credit risk adjustments;
(ii) the opening balances;
(iii) the amounts taken against the credit risk adjustments during the reporting period;
(iv) the amounts set aside or reversed for estimated probable losses on exposures during the reporting period. any other adjustments including those determined by exchange rate differences. business combinations. acquisitions and disposals of subsidiaries. and transfers between credit risk adjustments;
(v) the closing balances.
6.3
443 Unencumbered assets 6.5
444.a For institutions calculating the risk-weighted exposure amounts in accordance with Part Three, Title II, Chapter 2, the following information shall be disclosed for each of the exposure classes specified in Article 112:
a) the names of the nominated ECAIs and ECAs and the reasons for any changes;
6.4
444.b b) the exposure classes for which each ECAI or ECA is used; 6.4
444.c c) a description of the process used to transfer the issuer and issue credit assessments onto items not included in the trading book; 6.4
444.d d) the association of the external rating of each nominated ECAI or ECA with the credit quality steps prescribed in Part Three, Title I, Chapter 2, taking into account that this information needs not be disclosed if the institution complies with the standard association published by EBA; 6.4
444.e e) the exposure values and the exposure values after credit risk mitigation associated with each credit quality step prescribed in Part Three. Title II. Chapter 2 as well as those deducted from own funds. 6.4
445 Exposure to market risk 8
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446 Operational risk 9
447.a Institutions shall disclose the following information regarding the exposures in equities not included in the trading book:
a) the differentiation between exposures based on their objectives. including for capital gains relationship and strategic reasons. and an overview of the accounting techniques and valuation methodologies used. including key assumptions and practices affecting valuation and any significant changes in these practices;
8
447.b b) the balance sheet value. the fair value and. for those exchange-traded. a comparison to the market price where it is materially different from the fair value; 8
447.c c) the types. nature and amounts of exchange-traded exposures. private equity exposures in sufficiently diversified portfolios. and other exposures; 8
447.d d) the cumulative realised gains or losses arising from sales and liquidations in the period; and 8
447.e e) the total unrealised gains or losses. the total latent revaluation gains or losses. and any of these amounts included in the original or additional own funds. 8
448.a Institutions shall disclose the following information on their exposure to interest rate risk on positions not included in the trading book:
a) the nature of the interest rate risk and the key assumptions (including assumptions regarding loan prepayments and behaviour of non-maturity deposits). and frequency of measurement of the interest rate risk;
8
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448.b b) the variation in earnings. economic value or other relevant measure used by the management for upward and downward rate shocks according to management’s method for measuring the interest rate risk. broken down by currency. 8
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449 Exposure to securitisation positions 6.1
450.a 1. Institutions shall disclose at least the following information. regarding the remuneration policy and practices of the institution for those categories of staff whose professional activities have a material impact on its risk profile:
a) information concerning the decision-making process used for determining the remuneration policy. as well as the number of meetings held by the main body overseeing remuneration during the financial year. including. if applicable. information about the composition and the mandate of a remuneration committee. the external consultant whose services have been used for the determination of the remuneration policy and the role of the relevant stakeholders;
12
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450.b b) information on link between pay and performance; 12
450.c c) the most important design characteristics of the remuneration system. including information on the criteria used for performance measurement and risk adjustment. deferral policy and vesting criteria; 12
450.d d) the ratios between fixed and variable remuneration set in accordance with Article 94(1)(g) of Directive 2013/36/EU; 12
450.e e) information on the performance criteria on which the entitlement to shares. options or variable components of remuneration is based 12
450.f f) the main parameters and rationale for any variable component scheme and any other non-cash benefits; 12
450.g g) aggregate quantitative information on remuneration. broken down by business area; 12
450.h h) aggregate quantitative information on remuneration. broken down by senior management and members of staff whose actions have a material impact on the risk profile of the institution. indicating the following:
(i) the amounts of remuneration for the financial year. split into fixed and variable remuneration. and the number of beneficiaries;
(ii) the amounts and forms of variable remuneration. split into cash. shares. share-linked instruments and other types;
(iii) the amounts of outstanding deferred remuneration. split into vested and unvested portions;
(iv) the amounts of deferred remuneration awarded during the financial year. paid out and reduced through performance adjustments;
(v) new sign-on and severance payments made during the financial year. and the number of beneficiaries of such payments;
(vi) the amounts of severance payments awarded during the financial year. number of beneficiaries and highest such award to a single person;
12
450.i i) the number of individuals being remunerated EUR 1 million or more per financial year. for remuneration between EUR 1 million and EUR 5 million broken down into pay bands of EUR 500 000 and for remuneration of EUR 5 million and above broken down into pay bands of EUR 1 million; 12
451.a 1. Institutions shall disclose the following information regarding their leverage ratio calculated in accordance with Article 429 and their management of the risk of excessive leverage:
a) the leverage ratio and how the institution applies Article 499(2) and (3);
10
451.b b) a breakdown of the total exposure measure as well as a reconciliation of the total exposure measure with the relevant information disclosed in published financial statements; 10
451.c c) where applicable. the amount of derecognised fiduciary items in accordance with Article 429(11); 10
451.d d) a description of the processes used to manage the risk of excessive leverage; 10
451.e e) a description of the factors that had an impact on the leverage ratio during the period to which the disclosed leverage ratio refers. 10
452.a under the IRB Approach shall disclose the following information:
a) the competent authority’s permission of the approach or approved transition;
11.1
452.b b) an explanation and review of:
452.b (i) the structure of internal rating systems and relation between internal and external ratings 11.2
452.b (ii) the use of internal estimates other than for calculating risk-weighted exposure amounts in accordance with Part Three. Title II. Chapter 3; 11.3
452.b (iii) the process for managing and recognising credit risk mitigation; 11.4
452.b (iv) the control mechanisms for rating systems including a description of independence. accountability. and rating systems review; 11.5
452.c c) a description of the internal ratings process. provided separately for the following exposure classes: 11.2
452.c (i) central governments and central banks; 11.2
452.c (ii) institutions; 11.2
452.c (iii) corporate. including SMEs. specialised lending and purchased corporate receivables; 11.2
452.c (iv) retail, for each of the categories of exposures to which the different correlations in Article 154(1) to (4) correspond; 11.2
452.c (v) equities; 11.2
452.d d) the exposure values for each of the exposure classes specified in Article 147. Exposures to central governments and central banks. institutions and corporates where institutions use own estimates of LGDs or conversion factors for the calculation of risk-weighted exposure amounts shall be disclosed separately from exposures for which the institutions do not use such estimates; 11.2
452.e e) for each of the exposure classes central governments and central banks. institutions. corporate and equity. and across a sufficient number of obligor grades (including default) to allow for a meaningful differentiation of credit risk. institutions shall disclose: 11.2
452.e (i) the total exposures. including for the exposure classes central governments and central banks. institutions and corporate. the sum of outstanding loans and exposure values for undrawn commitments; and for equities the outstanding amount; 11.2
452.e (ii) the exposure-weighted average risk weight; 11.2
452.e (iii) for the institutions using own estimates of conversion factors for the calculation of risk-weighted exposure amounts. the amount of undrawn commitments and exposure-weighted average exposure values for each exposure class; 11.2
452.f f) for the retail exposure class and for each of the categories set out in point (c)(iv). either the disclosures outlined in point (e) (if applicable. on a pooled basis). or an analysis of exposures (outstanding loans and exposure values for undrawn commitments) against a sufficient number of EL grades to allow for a meaningful differentiation of credit risk (if applicable. on a pooled basis); 11.2
452.g g) the actual specific credit risk adjustments in the preceding period for each exposure class (for retail. for each of the categories as set out in point (c)(iv)) and how they differ from past experience; 11.2
452.h h) a description of the factors that impacted on the loss experience in the preceding period (for example. has the institution experienced higher than average default rates. or higher than average LGDs and conversion factors); 11.2
452.i i) the institution’s estimates against actual outcomes over a longer period. At a minimum. this shall include information on estimates of losses against actual losses in each exposure class (for retail. for each of the categories as set out in point (c)(iv) over a period sufficient to allow for a meaningful assessment of the performance of the internal rating processes for each exposure class (for retail for each of the categories as set out in point (c)(iv). Where appropriate. the institutions shall further decompose this to provide analysis of PD and. for the institutions using own estimates of LGDs and/or conversion factors. LGD and conversion factor outcomes against estimates provided in the quantitative risk assessment disclosures set out in this Article; 11.2
452.j j) for all exposure classes specified in Article 147 and for each category of exposure to which the different correlations in Article 154 (1) to (4) correspond:
(i) for the institutions using own LGD estimates for the calculation of risk-weighted exposure amounts. the exposure-weighted average LGD and PD in percentage for each relevant geographical location of credit exposures;
(ii) for the institutions that do not use own LGD estimates. the exposure-weighted average PD in percentage for each relevant geographical location of credit exposures.
Not applicable
453.a The institutions applying credit risk mitigation techniques shall disclose the following information:
a) the policies and processes for. and an indication of the extent to which the entity makes use of. on- and off- balance sheet netting;
11.4
453.b b) the policies and processes for collateral valuation and management; 11.4
453.c c) a description of the main types of collateral taken by the institution; 11.4
453.d d) the main types of guarantor and credit derivative counterparty and their creditworthiness; 11.4
453.e e) information about market or credit risk concentrations within the credit mitigation taken; 11.4
453.f f) for institutions calculating risk-weighted exposure amounts under the Standardised Approach or the IRB Approach. but not providing own estimates of LGDs or conversion factors in respect of the exposure class. separately for each exposure class. the total exposure value (after. where applicable. on- or off-balance sheet netting) that is covered — after the application of volatility adjustments — by eligible financial collateral. and other eligible collateral; 11.4
6.1
453.g g) for institutions calculating risk-weighted exposure amounts under the Standardised Approach or the IRB Approach. separately for each exposure class. the total exposure (after. where applicable. on- or off-balance sheet netting) that is covered by guarantees or credit derivatives. For the equity exposure class. this requirement applies to each of the approaches provided in Article 155. 11.2
11.4
6.1
454 Use of the Advanced Measurement Approaches to operational risk Not applicable
455 Use of Internal Market Risk Models Not applicable
EBA/GL/2016/11
EU OVA Institution risk management approach 3,6,7,8,9
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EU CRA General qualitative information about credit risk 6
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EU CCRA Qualitative disclosure requirements related to CCR 6.2
EU MRA Qualitative disclosure requirements related to market risk 8
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EU LI1 Explanations of differences between accounting and regulatory exposure amounts 4
EU LI2 Main sources of differences between regulatory exposure amounts and carrying values in financial statements 4
EU LI3 Outline of the differences in the scopes of consolidation (entity by entity) 4
EU LIA Explanations of differences between accounting and regulatory exposure amounts 4
EU OV1 Overview of RWAs 5
EU CR10 IRB (specialised lending and equities) Not applicable
EU INS1 Non-deducted participations in insurance undertakings Not applicable
EU CRB-A Additional disclosure related to the credit quality of assets 6
EU CRB-B Total and average net amount of exposures 6
EU CRB-C Geographical breakdown of exposures 6
EU CBR-D Concentration of exposures by industry or counterparty types 6
EU CRB-E Maturity of exposures 6
EU CR1-A Credit quality of exposures by exposure class and instrument 6
EU CR1-B Credit quality of exposures by industry or counterparty types 6
EU CR1-C Credit quality of exposures by geography 6
EU CR1-D Ageing of past-due exposures Not applicable, exchanged by NPE tables
EU CR1-E Non-performing and forborne exposures Not applicable, exchanged by NPE tables
EU CR2-A Changes in the stock of general and specific credit risk adjustments 6
EU CR2-B Changes in the stock of defaulted and impaired loans and debt securities 6
EU CRC Qualitative disclosure requirements related to CRM techniques 11
EU CR3 CRM techniques – Overview 11
EU CRD Qualitative disclosure requirements on institutions’ use of external credit ratings under the standardised approach for credit risk 6
EU CR4 Standardised approach – Credit risk exposure and CRM effects 6
EU CR5 Standardised approach 6
EU CRE Qualitative disclosure requirements related to IRB models 11
EU CR6 IRB approach – Credit risk exposures by exposure class and PD range 11
EU CR7 Effect on the RWAs of credit derivatives used as CRM techniques Not applicable
EU CR8 Exposures to CCPs 5
EU CR9 IRB approach – Backtesting of PD per exposure class 11
EU CCR1 Analysis of CCR exposure by approach 6
EU CCR2 CVA capital charge 6
EU CCR8 Exposures to CCPs 6
EU CCR3 Standardised approach – CCR exposures by regulatory portfolio and risk 6
EU CCR4 IRB approach – CCR exposures by portfolio and PD scale Not applicable
EU CCR7 RWA flow statements of CCR exposures under the IMM Not applicable
EU CCR5-A Impact of netting and collateral held on exposure values Not applicable
EU CCR5-B Composition of collateral for exposures to CCR 6
EU CCR6 Credit derivatives exposures Not applicable
EU MR1 Market risk under the standardised approach 8
EU MRB Qualitative disclosure requirements for institutions using the IMA Not applicable
EU MR2-A Market risk under the IMA Not applicable
EU MR2-B RWA flow statements of market risk exposures under the IMA Not applicable
EU MR3 IMA values for trading portfolios Not applicable
EU MR4 Comparison of VaR estimates with gains/losses Not applicable
RTS/2017/2295
Templat A Encumbered and unencumbered assets 6
Templat B Collateral received 6
Templat C Sources of encumbrance 6
Templat D Accompanying narrative information 6
EBA/GL/2018/01
MSSF 9 Comparison of own funds and capital and leverage ratios with and without the application of transitional arrangements for IFRS 9 or analogous ECLs App. 2
EBA/GL/2017/01
EU LIQ1 Quantitative and qualitative information on liquidity risk 9
EBA/GL/2018/10
NPE-1 Credit quality of forborne exposures 6
NPE-3 Credit quaility of performing and non-performing exposures by past-due days 6
NPE-4 Performing and non-performing exposures and related provisions 6
NPE-9 Collateral obtained by taking possession and execution processes 6
ITS/1423/2013
OF 1 Capital instruments' main features template App. 1
OF 2 Own funds disclosure template App. 1
OF 3 Transitional own funds disclosure template App. 1
ITS/2016/200
LRCom Common disclosure on leverage ratio 10
EBA/GL/2015/22
Title VI – Disclosure and internal transparency 12

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