Reporting Templates

(Covered) bonds referred in Article 44(2)(b) of Directive 2014/59/EU establishing a framework for the recovery and resolution of credit institutions and investment firms (BRRD)(e.g. CIC 17, 26, and 27)  shall be reported in S.06.02 C0293 as “No". However, bonds issued by central banks (CIC 16) which are not subject to BRRD shall be reported as “Not applicable"."In general, Liabilities which are outside the scope of the bail-in tool generally shall be reported as "9 - not applicable".  Liabilities that fall in the scope of the bail-in tool but where a resolution authority decides to exclude or partially exclude an eligible liability or class of eligible liabilities from the scope of the bail-in tool (e.g. applying Article 44 of Directive 2014/59/EU - the Bank Recovery and Resolution Directive) shall be reported as 2 – No.