Amount to be reported as MREL eligible amount and amount qualifying as Own Funds non-CET1 instruments, taking into account phase-out as applicable

For the purpose of reporting the Granular Liability Data, the columns ‘Amount meeting the conditions for MREL eligibility’ (Z_11.00,c0175; Z_12.00,c0305; Z_13.00,c0115; Z_14.00,c0205) shall include the amount of the own funds and eligible liabilities counting towards the requirement set in accordance with Article 45(1) of the Directive 2014/59/EU. For that purpose, reporting entities should ensure that the methodology to determine the relevant amounts is aligned with the methodology followed to report the MREL amounts under the Commission Implementing Regulation (EU) 2021/763 of 23 April 2021 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council and Directive 2014/59/EU of the European Parliament and of the Council with regard to the supervisory reporting and public disclosure of the minimum requirement for own funds and eligible liabilities.​  Regarding the reporting of own funds, reporting entities shall ensure that the methodology to determine the relevant amounts reported in columns ‘Amount Qualifying as Own Funds’ (Z_11.00,c0190; Z_12.00,c0320;Z_14.00,c0220; Z_17.00,c0140) is aligned with the methodology followed to report relevant own funds under the Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014.