Reporting Templates

For C0293 from S.06.02 the identification whether the asset is subject to bail-in rules shall be done in line with Articles 43 and 44 of the Directive 2014/59/EU (the Bank Recovery and Resolution Directive - BRRD).On the reporting of C0296 and C0297:  Plant and equipment should be included in the calculation of property potentially exposed to physical risk (see Q&A 2553). As plant and equipment are reported in a single line undertaking are therefore invited to use their own judgment and apply a look through approach, similarly as for indirectly held properties. The right of use properties should be included in the definition of property for the physical risk KPI (Q&A 2782). In addition, as long as the assets are to be classified under CIC 9, C0296 is to be filled in according to the instructions.