Decision on reporting of funding plans 1 GENERAL PROVISIONS. Subject matter and persons subject to the Decision. Article 1

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1 Pursuant to Article 11, paragraph (1) and Article 101, paragraph (2), item (7) of the Credit Institutions Act (Official Gazette 159/2013 and 19/2015) and Article 43, paragraph (2), item (9) and Article 77 of the Act on the Croatian National Bank (Official Gazette 75/2008 and 54/2013), the Governor of the Croatian National Bank hereby issues the Decision on reporting of funding plans 1 GENERAL PROVISIONS Subject matter and persons subject to the Decision Article 1 (1) This Decision governs the manner of reporting pursuant to the Guidelines of the European Banking Authority (EBA/GL/2014/04) of 19 June 2014: Guidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation A4 of ESRB/2012/2. (2) The form, the contents and the method of completion and delivery of reports pursuant to this Decision shall be set forth in the Instructions for the implementation of the Decision on reporting of funding plans attached to this Decision and constituting its integral part. (3) The provisions of this Decision shall apply to credit institutions with registered offices in the Republic of Croatia which have been authorised by the Croatian National Bank and which are, in accordance with the provisions of paragraph (4) of this Article, significant credit institutions. (4) For the purposes of this Decision, a significant credit institution shall be any credit institution whose average amount of assets reported in audited financial statements at the end of the three preceding business years exceeded HRK 7 million. (5) The provisions of this Decision shall, as appropriate, apply to the branches of third-country credit institutions which have been authorised to provide services by the Croatian National Bank, provided they meet the requirement referred to in paragraph (4) of this Article. Scope of application of the Decision Article 2 (1) Credit institutions shall comply with the provisions of this Decision on a consolidated basis for a group of credit institutions in accordance with Title XXII of the Credit Institutions Act. Reports created on a consolidated basis shall be called consolidated reports on funding plans (FC). (2) If a credit institution is not subject to paragraph (1) of this Article, it shall comply with the provisions of this Decision on an individual basis. Reports created on an individual basis shall be called non-consolidated reports on funding plans (FN). 1

2 (3) By way of derogation from paragraphs (1) and (2) of this Article, credit institutions shall comply with the requirements relating the liquidity coverage ratio (LCR) and net stable funding ratio (NSFR) on an individual basis, in the manner specified in Article 6, paragraph (4) of Regulation (EU) No 575/2013, or on a consolidated basis, in the manner specified in Article 11, paragraph (3) of Regulation (EU) No 575/2013. List of reports on funding plans Article 3 Credit institutions shall deliver to the Croatian National Bank the following reports on funding plans: 1. 1A Assets (P 01.01) 2. 1B Liabilities (P 01.02) 3. 1C Forecast of liquidity ratios (P 01.03) 4. 2A1 Insured and uninsured deposits and uninsured deposit-like financial instruments (P 02.01) 5. 2A2 Public sector sources of funding (P 02.02) 6. 2A3 Innovative funding structures (P 02.03) 7. 2B1 Pricing: Loan assets (P 02.04) 8. 2B2 Pricing: Deposit liabilities (P 02.05) 9. 2C Material currencies (P 02.06) 10. 2D1 Loan assets acquisitions, run-offs and disposals plans (P 02.07) 11. 2D2 Deposit liabilities acquisition and disposal plans (P 02.08) List (P 03.00) 13. 4A Notes: general (P 04.01) 14. 4B Material currencies after derivatives (P 04.02) 15. 4C1 Material currencies including the indexation currency before derivatives (P 04.03) 16. 4C2 Material currencies including the indexation currency after derivatives (P 04.04) Delivery of reports Article 4 (1) Credit institutions shall deliver to the Croatian National Bank the reports referred to in Article 3 of this Decision in the manner set forth in the Instructions for the implementation of the Decision on reporting of funding plans which constitutes an integral part of this Decision. (2) The reports referred to in Article 3, items (1) to (12) of this Decision shall be delivered in accordance with the Decision implementing Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/

3 (3) The reports referred to in Article 3, items (13) to (16) of this Decision shall be delivered in Excel format to the following address (4) The reports referred to in Article 3 of this Decision shall be deemed to be delivered by a credit institution to the Croatian National Bank if all of the following conditions are met: 1) the reports are received by the Croatian National Bank within the time limits referred to in Article 5 of this Decision 2) all of the reports delivered by the credit institution meet the technical requirements and controls laid down in the Instructions for the implementation of the Decision on reporting of funding plans and the Instructions on completing and submitting reports in accordance with the Regulation which forms an integral part of the Decision implementing Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013; and 3) the reports comply with the validation rules published by the European Banking Authority on its website in relation to a particular reporting date. (5) If the Croatian National Bank detects any errors in the templates, the credit institution shall complete and deliver a new report within the time limit laid down by the Croatian National Bank, which may not exceed 5 working days. (6) The request for subsequent change of the report referred to in Article 3 after the expiry of the time limit referred to in Article 5 of this Decision may be filed only by the management board of the credit institution or a person authorised in writing by the management board. Time limits for delivery of reports Article 5 Credit institutions shall deliver the reports referred to in Article 3 of this Decision to the Croatian National Bank at the latest by 31 March of the current year with a reference date of 31 December of the previous calendar year. Qualitative requirements for funding plans Article 6 (1) Credit institutions shall establish internal policies for transactions they deem innovative. (2) Credit institutions shall adopt internal documents on price forecasts to explain the macroeconomic factors affecting rates covered by tables 2B Pricing. (3) Credit institutions shall define specific internal measures which materially affect the pricing strategy within the business (e.g. margin compression/widening, material increase of funding through competitive pricing). Transitional and final provisions 3

4 Article 7 By way of derogation from Article 5 of this Decision, credit institutions shall deliver the first reports referred to in Article 3 of this Decision by 30 September 2015 with a reference date of 30 June Entry into force Article 8 This Decision shall enter into force on the eight day after the day of its publication in the Official Gazette. No.: /07-15/BV Zagreb, 2 July 2015 Boris Vujčić Governor 4

5 INSTRUCTIONS FOR THE IMPLEMENTATION OF THE DECISION ON REPORTING OF FUNDING PLANS These Instructions prescribe in detail the content, the form and the manner of completing reports on funding plans that the credit institutions are required to deliver pursuant to the Decision on reporting of funding plans (hereinafter 'the Decision'). 1 GENERAL PROVISIONS The templates are given in annex to these Instructions and constitute an integral part thereof. Credit institutions shall submit to the Croatian National Bank the reports prescribed under this Decision in Excel format and through a telecommunications channel (or on a magnetic medium), fully complying with the prescribed format for each individual report. 1 Structure and conventions 1.1 Structure Overall, the framework for reporting on funding plans consists of four blocks of templates: a) Balance sheet The goal of the first block is to give a general overview of planned balance-sheet developments and includes projections of s of balance-sheet assets (1A), liabilities (B) and liquidity ratios (C). b) Financial reliances The second block encompasses four areas of projections related to funding sources, having the following goals: to identify and assess (changes in) specific funding reliances. This block encompasses projections of specific funding reliances (2A), which include insured and uninsured deposits and uninsured deposit-like financial instruments (2A1), public sources of funding (2A2) and projections of innovative funding structures (2A3); to assess the feasibility of the planned funding from a price perspective. This block encompasses projections of yields and costs from a price perspective (2B) which includes yields on loan assets (2B1) and costs of deposit liabilities (2B2); to identify and assess funding mismatches in specific currencies. This block encompasses projections of elements split into the largest material currencies (2C); to assess the feasibility of the funding plans when an institution is faced with significant restructuring of its balance sheet. This block encompasses projections of asset and liabilities restructuring plans (2D), which include projections of loan assets acquisitions, run-offs and/or disposals (2D1) and projections of deposit liabilities acquisitions and/or disposals (2D2). c) Perimeter The goal of the third block is to obtain a precise description of the entities that are in the consolidation perimeter for this funding plan. This block encompasses a list of unique legal entity identifiers of legal entities encompassed by the funding plan. d) Notes The goal of the fourth block is to provide an additional breakdown of individual items in the templates that make up the first three blocks of this framework of reporting 5

6 on funding plans due to the need to additionally monitor plans characteristic for domestic national markets. 1.2 Numbering convention The document follows the labelling convention set in the following table, when referring to columns, rows and cells of the templates. These numerical codes are extensively used in the validation rules. The following general notation is followed in the instructions: {Template;;}. In the case of validations inside a template, in which only data points of that template are used, notations do not refer to a template: {;}. 1.3 Amount convention When delivering reports in Excel format or through telecommunication channels (or on a magnetic medium) all amounts of monetary units are specified in their full amount (kuna and lipa). All amounts reported in the template referred to in this Decision shall be harmonised with other reports delivered to the Croatian National Bank. Credit institutions shall not enter the amounts for gray-marked s in the template. Any amount that increases the amount in rows shall be reported as a positive figure. On the contrary, any amount that reduces the amount in rows shall be reported as a negative figure. Where there is a negative sign ( ) preceding the label of an item no positive figure is expected to be reported for that item. The data items in the templates should be projected for a three-year period, at a six-month frequency in the first year and at an annual frequency thereafter. The exceptions are rows 030 and 040 of template 1C (LCR), and templates 2B1 and 2B2 (Pricing), where the data cells require only a one-year projection. Exceptionally, the projected data items for the first reporting period as at 30 June 2015 should be reported as follows: the planned six-months s match the column for December 2015; the planned s for the first year match the column for December 2016; the planned s for the second year match the column for December Note: The first and the second year are calculated from the aspect of the calendar year and not from the aspect of a one-year period starting from the reference date. 1.4 Headers convention In the header of the report the following data shall be given: 'Name of credit institution' in unconsolidated reports, the name of the credit institution is stated and in consolidated reports, the name of the parent credit institution, adding the word 'Group'. 6

7 'Personal identification number of a credit institution (OIB)' the personal identification number assigned to the credit institution by the Ministry of Finance is given pursuant to the Act on the Personal Identification Number, 'Type of report' one of the following markings is stated: 'FN' for non-consolidated reports on funding plans; 'FC' for consolidated reports on funding plans; Date the last day of the reporting period is reported, using the following format DDMMYYYY. 2 INSTRUCTIONS FOR COMPLETING TEMPLATES ON FUNDING PLANS The definition reference in the part of the instructions for completing specific s make reference to definition standards of the Commission Implementing Regulation (EU) 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 (e.g. FINREP) and within the framework of that standard to individual templates (e.g. F 01.01), rows (e.g. r380) and columns (e.g. c010). 2.1 PART A Assets (P 01.01) Legal references and instructions for specific s 010 Cash and cash balances at central banks and other demand deposits FINREP, F 01.01, r010, c Reverse repurchase agreements FINREP, F 05.00, r050, sum (od c010 do c060) 030 Loans to households (excluding reverse repurchase agreements) FINREP, F 05.00, r080 r050, c Of which: Domestic operations Pursuant to the FINREP definition of domestic/non-domestic operations referred to in item (107), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/ Of which: Resident borrowers Pursuant to the FINREP definition of residence referred to in item (108), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/ Of which: Impairments (memo item) Pursuant to the FINREP definition of impairment referred to in items (35) to (38), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/2014 (F column 080 to 100, r180). 070 Of which: Mortgages FINREP, F 20.04, r230, c010 c030, for RC templates reference to the country of residence = HR 080 Of which: Other Within sheet calculation P 01.01, r040 r Of which: International operations Within sheet calculation P 01.01, r030 r040 7

8 100 Loans to private non-financial corporates (excluding reverse repurchase agreements) FINREP, F 05.00, (r080, r050) (r 050, c060). This definition does not include public non-financial corporates. 110 Of which: Domestic operations Pursuant to the FINREP definition of domestic/non-domestic operations referred to in item (107), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/ Of which: Resident borrowers Pursuant to the FINREP definition of residence referred to in item (108), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/ Of which: Impairments (memo item) Pursuant to the FINREP definition of impairment from items (35) to (38), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/2014 (F c080 to 100, r170 excluding public non-financial corporates). 140 Of which: SMEs Micro, small and medium-sized corporates, as defined in paragraph (3), item (h), Part 1, Annex V of Commission Implementing Regulation (EU) No 680/ Of which: Large corporates Within sheet calculation P 01.01, r110 r Of which: International operations within the P 01.01, r100 r Loans to credit institutions and other financial corporates (excluding reverse repurchase agreements) FINREP, F 05.00, (r080, c030+c040) (r050, c030+c040) 180 Of which: credit institutions FINREP, F 05.00, (r080, c030) (r050, c030) 190 Of which: other financial corporates (excluding reverse repurchase agreements) FINREP, F 05.00, (r080, c040) (r050, c040) 200 Derivatives FINREP, F 01.01, r060 + r240, c Other assets. Within sheet calculation P 01.01, r220 (r010 + r020 + r030 + r100 + r170 + r200) 220 Total assets FINREP, F 01.01, r380, c Undrawn committed credit lines and loan commitments FINREP, F 09.01, r010, c010, except forward deposits pursuant to the definition referred to in item (57), Annex V of the Commission Implementing Regulation (EU) No 680/ Loans to other group entities not within this consolidated group Pursuant to the FINREP definition referred to in item (120), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/

9 B Liabilities (P 01.02) Legal references and instructions for specific s Repurchase agreements FINREP, F 08.01, r100+r150+r200+r250+r300+r350, c010+c020+c030 Deposits from households FINREP, F 08.01, r320+r330+r340, c010+c020+c030 Of which: Domestic operations Pursuant to the FINREP definition of domestic/non-domestic operations referred to in item (107), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/2014. Of which: Other Pursuant to the FINREP definition of residence referred to in item (108), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/2014. Of which: International operations Within sheet calculation P 01.02, r020 r030 Deposits from private non-financial corporates FINREP, F 08.01, r270+r280+r290, c010+c020+c030. This definition does not include public non-financial corporates. Of which: Domestic operations Pursuant to the FINREP definition of domestic/non-domestic activities referred to in item (107), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/2014. Of which: From residents Pursuant to the FINREP definition of residence referred to in item (108), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/2014. Of which: SMEs Micro, small and medium-sized corporates, as defined in paragraph (3), item (h), Part 1, Annex V of Commission Implementing Regulation (EU) No 680/2014. Of which: Large corporates Within sheet calculation P 01.02, r070 r090 Of which: International operations Within sheet calculation P 01.02, r060 r070 Deposits from credit institutions and other financial corporates FINREP, F 08.01, r170+r180+r190+r220+r230+r240, c010+c020+c030 Of which: Credit institutions FINREP, F 08.01, r170+r180+r190, c010+c020+c030 Of which: Other financial corporates FINREP, F 08.01, r220+r230+r240, c010+c020+c030 Short-term debt securities (original maturity <1 year) Debt securities whose earliest possible call date at point of issue is less than 12 months. Within sheet calculation P 01.02, r160, r170 Of which: Unsecured Short term debt (original maturity <1year) which is not backed by an underlying asset. 9

10 Of which: Secured Short term debt (original maturity <1year) issued that is backed or secured by collateral to reduce the risk to investors. Long-term debt securities (original maturity >=1 year) Debt securities whose earliest possible call date at point of issue is greater than 12 months. Within sheet calculation P 01.02, r190 + r220 Long-term debt securities: Unsecured Long term debt (original maturity >1year) which is not backed by an underlying asset. Maturing (gross outflow) Instruments of this type which are contractually due to mature during the period leading up to the relevant end of the period. Planned issuance (gross inflow) Instruments of this type which are planned to be issued during the period leading up to the relevant end of the period. Long-term debt securities: Secured Long term debt (original maturity >1year) which is backed by an underlying asset. Maturing (gross outflow) See definition for row 200 Planned issuance (gross inflow) See definition for row 210 Of which: Covered bonds The amount of covered bonds from secured long-term debt securities; FINREP, F 08.01, r390, c010 + c020 + c030 Maturing (gross outflow) See definition for row 200 Planned issuance (gross inflow) See definition for row 210 Of which: securities in issue, asset backed (ABS) The amount of securities based on assets from secured long-term debt securities pursuant to the definition referred to in Article 4, paragraph (1), item (61) of Regulation (EU) No 575/2013. Maturing (gross outflow) See definition for row 200 Planned issuance (gross inflow) See definition for row 210 Of which: Other secured long-term debt securities Other long-term debt securities secured or backed by collateral to reduce the risk to investors and have not already been captured in r250 or r280 Maturing (gross outflow) See definition for row 200 Planned issuance (gross inflow) See definition for row 210 Total debt securities issued Within the calculation P 01.02, r150, r170 10

11 Reference to FINREP F 08.01, r360, c010 + c020 + c030 Of which: (original maturity >=3 years) In order to differentiate funding >=1year and >=3 years Derivatives FINREP, F 01.02, r020 + r150, c010 Total equity FINREP, F 01.03, r010, c010 Other liabilities Within sheet calculation P 01.02, r390 sum(r010, r020, r060, r120, r340, r360, r370) Total liabilities and equity FINREP, F 01.03, r310, c010 Deposits from other group entities not within the consolidated group Pursuant to the FINREP definition referred to in item (120), Part 2, Annex V of the Commission Implementing Regulation (EU) No 680/ C Forecast of liquidity ratios (P 01.03) Legal references and instructions for specific s Net stable funding ratios (NSFR) (%) Calculated on the basis of general requirements for stable funding ratios referred to in Article 413, paragraph (1), i.e. Article 521, paragraph (2), item (b) of Regulation (EU) No 575/2013 using the formula referred to in item (9) of Basel III Net stable funding ratios of the Basel Committee on Banking Supervision ( where such a calculation is internally available or calculated on the basis of the provisions arising from Article 413, paragraph (3) of Regulation (EU) No 575/2013. Net stable funding ratio surplus/deficit The positive difference is calculated on the basis of the amount obtained by using the formula referred to in item (9) of Basel III Net stable funding ratios of the Basel Committee on Banking Supervision and the requirement set out in this item or the positive difference of the amount of the minimum amount Liquidity coverage ratio (LCR) (%) Calculated on the basis of Article 4, paragraph (1) of Commission Delegated Regulation (EU) No 575/2013. Liquidity coverage ratio surplus/deficit The positive difference is calculated on the basis of Commission Delegated Regulation (EU) 2015/61 as the difference between the liquidity coverage requirement calculated in accordance with Article 4, paragraph (1) and the minimum maintenance requirement in accordance with article 4, paragraph (2) and Article

12 2.2 2A Specific funding reliances A1 Insured and uninsured deposits and uninsured deposit-like financial instruments (P 02.01) Legal references and instructions for specific s Deposits covered by a deposit guarantee scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country Article 411, paragraph (2) of Regulation (EU) 575/2013 Deposits not covered by a deposit guarantee scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country Article 411, paragraph (2) of Regulation (EU) 575/2013 Deposit-like financial instruments which are like deposit but not deposits and are sold to retail customers (e.g. products that have some notional or real concept of capital protection, but may have a variable performance outcome) A2 Public sector sources of funding (P 02.02) Legal references and instructions for specific s National and supra-national term (greater than one year) repo funding programmes - amount of funding outstanding Programmes that apply to many credit institutions within an EU member state as opposed to programmes that apply to single individual institutions. The form of support referred here is intended to capture wholesale term secured funding (via repo transaction). 'Term' means that the initial maturity or first call date is greater than one year. National and supra-national term (greater than one year) credit guarantee funding programmes - amount of funding outstanding Programmes that apply to many credit institutions within an EU member state as opposed to programmes that apply to single individual institutions. The form of support referred here is intended to capture wholesale unsecured term debt issuance support provided to credit institutions debt investors by a backstop guarantee from a national and/or supra-national authority in the event of the default of the credit institution on its obligations. 'Term' means that the initial maturity or first call date is greater than one year or the roll-over feature of the guarantee offered by the national or supra-national authority affords an implicit actual maturity of the guarantee greater than one year. National and supra-national term (greater than one year) credit supply incentive scheme to the real economy - amount of funding outstanding Programmes that apply to many credit institutions within an EU member state as opposed to programmes that apply to single individual institutions. The form of support referred here is intended to capture wholesale secured or unsecured term debt issuance support to credit institutions to issue for the sole purpose of credit intermediation to the real economy via pricing or quantum incentives from a national and/or supra-national authority (e.g. CBRD programmes). 'Term' means that the initial maturity or first call date is greater than one year or the roll-over feature of the guarantee offered by the national or supranational authority affords an implicit actual maturity of the guarantee greater than one year. 12

13 A3 Innovative funding structures (P 02.03) Legal references and instructions for specific s Current debt or debt-like innovative funding structures or innovative depositlike instruments Innovative funding structures are non-vanilla structures that you have not issued over the recent past e.g. 12 months or have issued but are complex from a risk assessment perspective (e.g. non-linear pay-off, reliance on modelling to assess the risks, involve many interconnections across the financial system) and for which little meaningful banking system wide information is available (e.g. no time series of behaviour across the credit cycle, little experience of performance in default). For example, and as noted in the annex of the ESRB Recommendations in the Official Journal of the European Union, these may include but may not be solely restricted to) collateral/liquidity swaps which perform through individual or chains of transactions) material collateral/liquidity transformation, non-vanilla 010 structured notes and exchange traded funds (ETFs). Of which: to SMEs 020 See template 1A, r140 Of which: to households (excluding SMEs) 030 See template 1A, r130 and template 1B, r020 Of which: Offered to customers already holding deposits of the credit institution Comments section (required) Please provide detailed information on the underlying products reported in columns 030 to 050 of this template. At the minimum, the comment for row 010 should include details on the structure of the products, amounts of individual products, counterparts, maturities and date of issuance B Pricing B1 Pricing: Loan assets (P 02.04) Legal references and instructions for specific s Loans to households (excluding reverse repurchase agreements) See template 1A, r030 Of which: Domestic operations See template 1A, r040 Of which: International operations See template 1A, r090 Loans to non-financial corporates, credit institutions and other financial corporates (excluding reverse repurchase agreements) See template 1A, r100 + r170 Loans to non-financial corporates (excluding reverse repurchase agreements) See template 1A, r100 13

14 Of which: Domestic operations 060 See template 1A, r110 Of which: International operations 070 See template 1A, r160 Loans to credit institutions and other financial corporates (excluding reverse repurchase agreements) 080 See template 1A, r Comments section (required) Information should be provided concerning the internal document on price forecasts to explain the macroeconomic factors affecting rates covered by this table. Information should be provided concerning specific internal measures which materially affect the pricing strategy within the business (e.g. margin compression/widening, material increase of funding through competitive pricing) B2 Pricing: Deposit liabilities (P 02.05) Legal references and instructions for specific s Deposits from households 010 See template 1B, r020 Of which: Domestic operations 020 See template 1B, r030 Of which: International operations 030 See template 1B, r050 Deposits from non-financial corporates, credit institutions and other financial corporates 040 See template 1B, r060 + r120 Deposits from non-financial corporates 050 See template 1B, r060 Of which: Domestic operations 060 See template 1B, r070 Of which: International operations 070 See template 1B, r110 Deposits from credit institutions and other financial corporates 080 See template 1B, r020 Short-term debt securities (original maturity <1 year) 090 See template 1B, r150 Long-term debt securities (original maturity >=1 year) 100 See template 1B, r Comments section (required) Information should be provided concerning the internal document on price forecasts to explain the macroeconomic factors affecting rates covered by this table. Information should be provided concerning specific internal measures which materially affect the pricing strategy within the business (e.g. margin compression/widening, material increase of funding through competitive pricing). 14

15 2.4 2C Structural currency mismatches C Material currencies (P 02.06) Template P is delivered separately for three largest material currencies, which exceed 5% of total liabilities, as defined in Article 415, paragraph (2), item (a) of Regulation (EU) 575/2013. For the report P 02.06, the value type and tags are reported for the parameter set Currency code (open axis z), whereby one parameter represents one sheet of the report. To report the currency code parameter a three-letter currency code is used in accordance with IT solutions referred to in the Decision implementing Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013. Legal references and instructions for specific s Gross loan assets before derivatives (currency forwards or cross currency swaps) 010 Loans to households and private non-financial corporates, excluding reverse repurchase agreements(domestic operations) See template 1A, r040 + r Loans to households and non-financial corporates, excluding reverse repurchase agreements(international operations) See template 1A, r090 + r Loans to credit institutions and other financial corporates excluding reverse repurchase agreements(operations in RC and outside RC) See template 1A, r170 Gross deposit liabilities before derivatives (currency forwards or cross currency swaps) 040 Deposits from households and non-financial corporates (domestic operations) See template 1B, r030 + r Deposits from households and non-financial corporates (international operations) See template 1B, r050 + r Deposits from credit institutions and other financial corporates(operations in RC and outside RC) See template 1B, r Short-term debt securities (original maturity <1 year) See template 1B, r Long-term debt securities (original maturity >=1 year) See template 1B, r D Asset and liabilities restructuring plans This table is intended to capture the net strategic structural changes in the size and com of the balance sheet that affect the funding size and com. Here run-off and disposal is 15

16 intended to mean assets that will not be strategically rolled-over upon maturity or where counterparties are encouraged to find another bank to finance either directly or through portfolio strategic sell off to another counterparty. This table needs to be completed by institutions with plans to substantially restructure their balance sheet This data should already be included in tables 1A and 1B D1 Loan assets acquisitions, run-offs and disposals (P 02.07) Legal references and instructions for specific s 010 Loans to households (excluding reverse repurchase agreements) See template 1A, r Of which: Domestic operations See template 1A, r Of which: Resident borrowers See template 1A, r Of which: Impairments (memo item) See template 1A, r Of which: Mortgages See template 1A, r Of which: Other See template 1A, r Of which: International operations See template 1A, r Loans to non-financial corporates (excluding reverse repurchase agreements) See template 1A, r Of which: Domestic operations See template 1A, r Of which: Resident borrowers See template 1A, r Of which: Impairments (memo item) See template 1A, r Of which: SMEs See template 1A, r Of which: Large corporates See template 1A, r Of which: International operations See template 1A, r Loans to credit institutions and other financial corporates (excluding reverse repurchase agreements) See template 1A, r Of which: Credit institutions See template 1A, r Of which: Other financial corporates (excluding reverse repurchase agreements) See template 1A, r190 16

17 D2 Deposit liabilities acquisition and disposal plans (P 02.08) Legal references and instructions for specific s 010 Deposits from households See template 1B, r Of which: Domestic operations See template 1B, r Of which: From residents See template 1B, r Of which: International operations See template 1B, r Deposits from non-financial corporates See template 1B, r Of which: Domestic operations See template 1B, r Of which: From residents See template 1B, r Of which: SMEs See template 1B, r Of which: Large corporates See template 1B, r Of which: International operations See template 1B, r Deposits from credit institutions and other financial corporates See template 1B, r Of which: Credit institutions See template 1B, r Of which: Other financial corporates See template 1B, r List (P 03.00) Legal references and instructions for specific s ENTITIES INCLUDED IN THE CONSOLIDATION PERIMETER This template is intended for collecting information on identification codes for all entities included in the consolidation perimeter for the purpose of preparing funding plans. Reference to FINREP F LEI code Legal Entity Identifier (LEI) is a reference identification code for legal entities. Until the global LEI system becomes fully operational, the local operating unit confirmed by the Regulatory Oversight Committee which supervises counterparties will assign interim LEI codes. 020 Entity code This code is a row identifier and is unique for each row in the table. 17

18 The code (e.g. OIB) is delivered in accordance with IT solutions referred to in the Decision implementing Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/ Notes A Notes: general (P 04.01) Legal references and instructions for specific s 010 1A: Loans/deposits to the parent and other members of the parent's group Loans/deposits to the parent and other members of the parent's group should be extracted from template 1A, Total assets B: Loans/deposits from the parent and other members of the group Deposits and loans received from the parent and other members of the group should be extracted from template 1B. Debt securities issued by the credit institution and held by the parent or other member of the parent's group should not be included in the respective item A: Loans/deposits to the government Loans/deposits to the government should be extracted (counterparty from sector 13* ESA2010) from template 1A, r A: Of which: Domestic operations See template 1A, r A: Of which: International operations Within sheet calculation P 04.01, r030 r A: Government debt securities Government debt securities should be extracted (counterparty from sector 13* ESA2010) from template 1A, r A: Of which: Domestic operations See template 1A, r A: Of which: International operations Within sheet calculation P 04.01, r060 r B: Loans/deposits from the government From template 1B, r380, loans/deposits from the general government sector should be extracted (counterparty from sector 13* ESA2010) B: Of which: Domestic operations See template 1B, r B: Of which: International operations Within sheet calculation P 04.01, r090 r100 1C: Numerator in the calculation of net stable funding resources (NSFR) 120 NSFR template 1C: Denominator in the calculation of net stable funding resources (NSFR) 130 NSFR template 140 1C: Numerator in the calculation of liquidity coverage ratio (LCR) 18

19 LCR template 1C: Denominator in the calculation of liquidity coverage ratio (LCR) 150 LCR template 160 2B1: Pricing: loan assets to the parent and other members of the parent's group See definition for row B2: Pricing: liabilities to the parent and other members of the group See definition for row C: Loan impairments in the reporting currency Relates to loan impairments reported in template P 02.06, row 010, 020 and C: Other assets in the reporting currency Delivered as a note attached to template P and reports the assets difference in the reporting currency between row 220 in template 1A and rows 010, 020 and 030 in template P C: Other liabilities in reporting currency Delivered as a note attached to template P and reports the liabilities difference in the reporting currency, between the total liabilities of the credit institution reported in template P and rows 040 to 080 in template P A: Loans to public non-financial corporates (excluding reverse repo agreements) Loans to public non-financial corporates should be extracted from template 1A, r B: Deposits from public non-financial corporates Deposits from public non-financial corporates should be extracted from template 1B, r B Material currencies after derivatives (P 04.02) Regardless of the real denomination of the respective asset and liabilities s, their currency structure is presented in template P 04.02, taking into account the notional value of derivative instruments (the underlying variable of which is currency). The notional values of derivative instruments (nominal values) of credit institutions are allocated by their intended purpose in hedging the respective asset and liabilities s. The template P is delivered separately for the three largest material currencies in the currency structure obtained in this way, which exceed the threshold of 5% of total assets, as defined in Article 415, paragraph (2), sub-paragraph (a) of Regulation 575/2013. For the report P 04.02, the value type and tags are reported for the parameter set Currency code (open axis z), whereby one parameter represents one sheet of the report. To report the currency code parameter a three-letter currency code is used in accordance with IT solutions referred to in the Decision implementing Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/

20 Legal references and instructions for specific s Gross loan assets after derivatives (currency forwards or cross currency swaps) 010 Loans to households and private non-financial corporates, excluding reverse repurchase agreements(domestic operations) See template 1A, r040 + r Loans to households and non-financial corporates, excluding reverse repurchase agreements(international operations) See template 1A, r090 + r Loans to credit institutions and other financial corporates excluding reverse repurchase agreements(operations in the RC and outside the RC) See template 1A, r C: Loan impairments relates to the loan impairments reported in r010, 020 and 030 of this template 050 2C: Other assets the difference in assets in the reporting currency between row 220 in template 1A and r010 to 040 of this template 060 Total assets sum of r010 to 050 Gross deposit liabilities after derivatives (currency forwards or cross currency swaps) 070 Deposits from households and non-financial corporates (domestic operations) See template 1B, r030 + r Deposits from households and non-financial corporates (international operations) See template 1B, r050 + r Deposits from credit institutions and other financial corporates(operations in RC and outside RC) See template 1B, r Short-term debt securities (original maturity <1 year) See template 1B, r Long-term debt securities (original maturity >=1 year) See template 1B, r C: Other liabilities liabilities difference in the reporting currency between the liabilities of the credit institution reported in P and r070 to 110 in this template 130 Total liabilities sum of r070 to C1 Material currencies including the indexation currency before derivatives (P 04.03) Template P is delivered separately for the three largest material currencies, which exceed the threshold of 5% of total assets, whereby s contracted with a currency clause should 20

21 be reported as exposures in the respective currency and not as defined in Article 415, paragraph (2), sub-paragraph (a) of Regulation 575/2013. For the report P 04.03, the value type and tags are reported for the parameter set Currency code (open axis z), whereby one parameter represents one sheet of the report. To report the currency code parameter a three-letter currency code is used in accordance with IT solutions referred to in the Decision implementing Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013. In relation to the completion of specific s of this template reference should be made to the instructions for completing template 2C Material currencies (P 02.06) and related Notes from template 4A P C2 Material currencies including the indexation currency after derivatives (P 04.04) Template P is delivered separately for the three largest material currencies of indexation (currency clause), which exceed the threshold of 5% of total liabilities, whereby s contracted with a currency clause should be reported as exposures in the respective currency and not as defined in Article 415, paragraph (2), sub-paragraph (a) of Regulation 575/2013. For the report P 04.04, the value type and tags are reported for the parameter set Currency code (open axis z), whereby one parameter represents one sheet of the report. To report the currency code parameter a three-letter currency code is used in accordance with IT solutions referred to in the Decision implementing Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013. In relation to the completion of specific s of this template reference should be made to the instructions for completing template 4B P

22 3 ANNEX PART 1 1A Assets (P 01.01) Planned 6 Planned year 1 Planned year 2 Planned year 3 month Red Imovina Cash and cash balances at central banks and other sight deposits 010 Reverse repurchase agreements 020 Loans to households (excluding reverse repurchase agreements) 030 o/w: Domestic operations 040 o/w: Resident borrowers 050 o/w: Impairments (memo item) 060 o/w: Mortgages 070 o/w: Other 080 o/w: International operations 090 Loans to private non financial corporates (excluding reverse repurchase agreements) 100 o/w: Domestic operations 110 o/w: Resident borrowers 120 o/w: Impairments (memo item) 130 o/w: SMEs 140 o/w: Large corporates 150 o/w: International operations 160 Loans to credit institutions and other financial corporates 170 o/w: credit institutions 180 o/w: other financial corporates 190 Derivatives 200 Other assets 210 Total assets 220 Off balance sheet and intra group Undrawn committed credit lines and loan commitments 230 Loans to other group entities not within this consolidated group

23 PART 1 1B Liabilities (P 01.02) Planned 6 month Planned year 1 Planned year 2 Planned year 3 Red Liabilities Repurchase agreements 010 Deposits from households 020 o/w: Domestic operations 030 o/w: from residents 040 o/w: International operations 050 Deposits from private non financial corporates 060 o/w: Domestic operations 070 o/w: from residents 080 o/w: SMEs 090 o/w: Large corporates 100 o/w: International operations 110 Deposits from credit institutions and other financial corporates 120 o/w: Credit institutions 130 o/w: Other financial corporates 140 Short term debt securities (original maturity <1 year) 150 o/w: Unsecured 160 o/w: Secured 170 Long term debt securities (original maturity >=1 year) 180 Long term debt securities: Unsecured 190 Maturing (gross outflow) 200 Planned issuance (gross inflow) 210 Long term debt securities: Secured 220 Maturing (gross outflow) 230 Planned issuance (gross inflow) 240 o/w: Covered bonds 250 Maturing (gross outflow) 260 Planned issuance (gross inflow) 270 o/w: securities in issue, asset backed (ABS) 280 Maturing (gross outflow) 290 Planned issuance (gross inflow) 300 o/w: Other secured long term debt securities 310 Maturing (gross outflow) 320 Planned issuance (gross inflow) 330 Total debt securities issued 340 o/w: (original maturity >=3 years) 350 Derivatives 360 Total equity 370 Other liabilities 380 Total liabilities and equity 390 Intra group Deposits from other group entities not within the consolidated group PART 1 1C Forecast of liquidity ratios (P 01.03) Forecast of liquidity ratios Net stable funding ratios (NSFR) (%) 010 Net stable funding ratio surplus/(deficit) 020 Liquidity coverage ratio (LCR) (%) 030 Liquidity coverage ratio surplus/(deficit) 040 Planned 6 month Planned year 1 Planned year Planned year 3 23

24 PART 2A 2A1 Insured and uninsured deposits and uninsured deposit like financial instruments (P 02.01) Planned 6 month Planned year 1 Planned year 2 Planned year Insured and uninsured deposits and uninsured deposit like financial instruments Deposits covered by a deposit guarantee scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme 010 in a third country Deposits not covered by a deposit guarantee scheme according to Directive 94/19/EC or an equivalent deposit guarantee 020 scheme in a third country Other deposit like financial instruments which are like deposits 030 but are not deposits and are sold to retail customers PART 2A 2A2 Public sector sources of funding (P 02.02) Planned 6 month Planned year 1 Planned year 2 Planned year 3 Red Public sector sources of funding National and supra national term (grater than one year) repo funding programmes National and supra national term (greater than one year) credit guarantee funding programmes National and supra national term (greater than one year) credit supply incentive scheme to the real economy PART 2A 2A3 Innovative funding structures (P 02.03) Planned 6 month Planned year 1 Planned year 2 Planned year 3 Comments section (required) Innovative funding structures Current debt or debt like innovative funding structures or innovative deposit like instruments 010 o/w: to SMEs 020 o/w: to households (excluding SMEs) 030 o/w: Offered to customers already holding deposits of the credit institution

25 PART 2B 2B1 Pricing: Loan assets (P 02.04) Planned year 1 Comments section (required) Pricing: Loan assets Loans to households (excluding reverse repurchase agreements) 010 o/w: Domestic operations 020 o/w: International operations 030 Loans to non financial corporates, credit institutions and other financial corporates (excluding reverse repurchase agreements) 040 Loans to non financial corporates (excluding reverse repurchase 050 agreements) o/w: Domestic operations 060 o/w: International operations 070 Loans to credit institutions and other financial corporates (excluding reverse repurchase agreements) 080 PART 2B 2B2 Pricing: Deposit liabilities (P 02.05) Pricing: Deposit liabilities Deposits from households 010 o/w: Domestic operations 020 o/w: International operations 030 Deposits from non financial corporates, credit institutions and other financial corporates 040 Deposits from non financial corporates 050 o/w: Domestic operations 060 o/w: International operations 070 Deposits from credit institutions and other financial corporates 080 Planned year 1 Comments section (required) Short term debt securities (original maturity <1 year) 090 Long term debt securities (original maturity >=1 year)