Annex XI - template C 44.00 (LR5), row 040, column 010

Template C 44.00 (LR5) of Annex X to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting, as amended by Regulation (EU) 2016/428) aims at collecting additional information on the reporting institution for the purpose of gathering information on the regulatory treatment of derivatives and the institution type. According to the instructions on {r040, c010} of template C 44.00 as provided in Annex XI to the ITS on Supervisory Reporting, the institution shall classify its institution type in row 040 of template C 44.00 of Annex X to the ITS on Supervisory Reporting according to the categories given below: Universal banking (retail/commercial and investment banking) Retail / commercial banking Investment banking Specialised lender These categories refer to the business model adopted by the reporting institution. The reporting institution should then make reference to one of the four categories above, identified according to the relevant activity / activities undertaken by the institution. In case of reports at consolidated level, the main activity / activities of the group the report refers to – and not only those of the parent company – shall be considered. Pending the creation of a fifth category ‘Other’, reporting institutions whose business cannot be assigned to any of the categories above should leave the cell blank (see also Q&A 2014_1287 ). By contrast, Article 4 of Regulation (EU) No 575/2013 (CRR) considers a different categorization according to the prevailing business conducted (credit institution, investment firm, insurance/reinsurance) or organizational specificities (financial holding company, mixed financial holding company, mixed activity holding company and so on).