ANNEX IISupplementary provisions
ANNEX II List of optional indicators Optional indicators ( 1 ) Total assets ( 2 ) Total EAD Total assets/Member State's GDP Total EAD/Member State's GDP Total RWAs Total liabilities Total client money Total client assets Total fees and commission income Market capitalisation Value of assets under custody Value of OTC derivatives (notional) ( 3 ) Interbank assets Interbank liabilities Inter-financial sector liabilities Inter-financial sector assets Cross-jurisdictional liabilities Cross-jurisdictional claims Debt securities outstanding Value of domestic payment transactions Total deposits Total covered deposits Private sector deposits from depositors in the Union Value of private sector loans, including committed facilities and syndicated loans Number of private sector loans Number of deposit accounts — business Number of deposit accounts — retail Number of retail customers Number of domestic subsidiaries and branches Number of foreign subsidiaries and branches (to be broken down into subsidiaries and branches established in other Member States and in third countries) Membership of financial market infrastructure Critical functions provided by the institution to other group companies or by group companies to the institution Critical functions and core business lines in each relevant jurisdiction, including the provision of services to other institutions Clearing, payment and settlement services provided to market participants or others and number of other providers available to the market Payment services provided to market participants or others and number of other providers available to the market Geographical breakdown of the institution's activity (including the number of jurisdictions in which the institution, and subsidiary entities, operates and the size of the operations) The institution's market share per business line per jurisdiction (for example, deposit taking, retail mortgages, unsecured loans, credit cards, SME lending, corporate lending, trade finance, payments activities and the provision of other critical services) The type of regulatory permissions and authorisations (e.g. investment firm or a credit institution; the use of advanced models for the calculation of own funds requirements for credit, market and operational risk) Private sector loans to domestic recipients Private sector loans to recipients in a specific region Mortgage loans to recipients in the Union Mortgage loans to domestic recipients Retail loans to recipients established in the Union Retail loans to domestic recipients Supervisory Review and Evaluation Process — SREP — score (overall) SREP scores assigned to capital adequacy, liquidity adequacy, internal governance and institution-wide controls assessments Regulatory permissions and authorisations, in particular in relation to the use of advanced models for the calculation of own funds requirements for credit, market and operational risk The overall institution's business model, its viability and sustainability of the institution's strategy based on the outcomes of the business model analysis performed as part of SREP according to the EBA Guidelines for common procedures and methodologies for SREP. For this purpose authorities may use the SREP score assigned to business model and strategy The institution's position in the jurisdictions in which it operates in terms of the critical functions and core business lines offered in each jurisdiction and the market share of the institution (concentration) Whether shareholders are concentrated or dispersed, in particular taking account of the number of qualified shareholders and the extent to which the shareholding structure may impact the availability of certain recovery actions for the institution and the resolution tools for the resolution authority The structure of an institution in terms of assessing whether the institution is part of a group and, if so, whether the group has a complicated or simple structure having regard to financial and operational inter-dependencies The type of the incorporation of the institution into a private limited company, a limited liability company or any other type of company defined within national law The size of the guarantee fund relative to the institution's total funds (IPS and other mutual solidarity systems only) The type of the mutual solidarity system and its risk management policies and procedures The degree of interconnectedness to other IPS participants ( 1 ) If indicator values in accordance with the definitions prescribed in this Annex are not available due to the fact that relevant entities, which fall within the scope do not report in IFRS and to which Finrep requirements do not apply competent and resolution authorities should use appropriate proxies (e.g. from national GAAP). In this case, relevant authorities should ensure that those proxies are properly explained and correlate to the greatest extent possible with the definitions specified in this template. ( 2 ) ‘Total assets’ is to be calculated on a worldwide basis in accordance with Finrep (IFRS or GAAP) — F 01.01, row 380 column 010. ( 3 ) ‘Value of OTC derivatives’ (notional) is to be calculated on a worldwide basis in accordance with: Finrep (IFRS) → F 10.00, rows 300 + 310 + 320, column 030 + F 11.00, rows 510 + 520 + 530, column 030 or Finrep (GAAP) → F 10.00, rows 300 + 310 + 320, column 050 + F 11.00, rows 510 + 520 + 530, column 030.