Part Specific instructions - Financial Sector (Collection of Data) (reporting standard) determination No. 41 of 2018 - Specific instructions

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Section A: Large exposures

Item 1	Report the twenty largest exposures and all large exposures, as at the end of the reporting period. That is, report the twenty largest exposures regardless of their size in proportion to Tier 1 Capital, and also report all exposures which exceed or are equal to ten per cent of Tier 1 Capital.In column 1, report the counterparty name of the counterparty for each exposure or the group counterparty name if the exposure is to a group of connected counterparties.In column 2, report the Legal Entity Identifier of the counterparty for each exposure or the Legal Entity Identifier of the principal counterparty if the exposure is to a group of connected counterparties. Otherwise, report N/A if the counterparty or principal counterparty has no Legal Entity Identifier.In column 3, report the counterparty sector of the counterparty or the principal counterparty of a group of connected counterparties for each exposure.In column 4, report the on-balance sheet exposures relating to the book value of all loans and advances to the counterparty for each exposure, including any accrued income associated with the exposure (e.g. interest, dividends).In column 5, report the on-balance sheet exposures not relating to loans and advances to the counterparty for each exposure.In column 6, report the non-market related, off-balance sheet exposures for the counterparty for each exposure.In column 7, report the market related, off-balance sheet exposures for the counterparty for each exposure.Column 8 is derived as the total of columns 4, 5, 6 and 7, being the total exposure for the counterparty.Column 9 is derived as the ratio of column 8 to Tier 1 Capital reported in item 7.
Item 1.1	Item 1.1 is derived as the total of the twenty largest exposures and all large exposures.Columns 4, 5, 6, 7 and 8 of item 1.1 are derived as the sum of columns 4, 5, 6, 7 and 8 of item 1 respectively.Column 9 of item 1.1 is derived as the ratio of column 8 of item 1.1 to Tier 1 Capital reported in item 7.
Item 2	Report in item 2 details of each group of connected counterparties reported in Item 1. Each counterparty within each group of connected counterparties reported in item 1 should be reported on a separate row in item 2.In column 1, report the group counterparty name for each counterparty within each group of connected counterparties reported in item 1.In column 2, report the connection between the counterparty and the group of connected counterparties.In column 3, report the counterparty name of each counterparty within each group of connected counterparties reported in item 1.

Item 1

Report the twenty largest exposures and all large exposures, as at the end of the reporting period. That is, report the twenty largest exposures regardless of their size in proportion to Tier 1 Capital, and also report all exposures which exceed or are equal to ten per cent of Tier 1 Capital.In column 1, report the counterparty name of the counterparty for each exposure or the group counterparty name if the exposure is to a group of connected counterparties.In column 2, report the Legal Entity Identifier of the counterparty for each exposure or the Legal Entity Identifier of the principal counterparty if the exposure is to a group of connected counterparties. Otherwise, report N/A if the counterparty or principal counterparty has no Legal Entity Identifier.In column 3, report the counterparty sector of the counterparty or the principal counterparty of a group of connected counterparties for each exposure.In column 4, report the on-balance sheet exposures relating to the book value of all loans and advances to the counterparty for each exposure, including any accrued income associated with the exposure (e.g. interest, dividends).In column 5, report the on-balance sheet exposures not relating to loans and advances to the counterparty for each exposure.In column 6, report the non-market related, off-balance sheet exposures for the counterparty for each exposure.In column 7, report the market related, off-balance sheet exposures for the counterparty for each exposure.Column 8 is derived as the total of columns 4, 5, 6 and 7, being the total exposure for the counterparty.Column 9 is derived as the ratio of column 8 to Tier 1 Capital reported in item 7.

Item 1.1

Item 1.1 is derived as the total of the twenty largest exposures and all large exposures.Columns 4, 5, 6, 7 and 8 of item 1.1 are derived as the sum of columns 4, 5, 6, 7 and 8 of item 1 respectively.Column 9 of item 1.1 is derived as the ratio of column 8 of item 1.1 to Tier 1 Capital reported in item 7.

Item 2

Report in item 2 details of each group of connected counterparties reported in Item 1. Each counterparty within each group of connected counterparties reported in item 1 should be reported on a separate row in item 2.In column 1, report the group counterparty name for each counterparty within each group of connected counterparties reported in item 1.In column 2, report the connection between the counterparty and the group of connected counterparties.In column 3, report the counterparty name of each counterparty within each group of connected counterparties reported in item 1.

Item 4	Report the twenty largest exposures and all large exposures as at the end of the reporting period, measured before the impact of CRM. That is, report the twenty largest exposures regardless of their size in proportion to Tier 1 Capital and also report all exposures which exceed or are equal to ten per cent of Tier 1 Capital, before CRM.The removal of the impact of CRM may mean the exposures listed in item 4 might not be the same as those in item 1.In column 1, report the counterparty name of the counterparty or the group counterparty name for each exposure.In column 2, report the Legal Entity Identifier of the counterparty for each exposure or the Legal Entity Identifier of the principal counterparty if the exposure is to a group of connected counterparties. Otherwise, report N/A if the counterparty or principal counterparty has no Legal Entity Identifier.In column 3, report the counterparty sector of the counterparty or the principal counterparty of a group of connected counterparties for each exposure.In column 4, report the on-balance sheet exposures relating to the book value of all loans and advances to the counterparty for each exposure, including any accrued income associated with the exposure (e.g. interest, dividends), before CRM.In column 5, report the on-balance sheet exposures not relating to loans and advances to the counterparty for each exposure, before CRM.In column 6, report the non-market related, off-balance sheet exposures for the counterparty for each exposure, before CRM.In column 7, report the market related, off-balance sheet exposures for the counterparty for each exposure, before CRM.Column 8 is derived as the total of columns 4, 5, 6 and 7, being the total exposure for the counterparty, before CRM.Column 9 is derived as the ratio of column 8 to Tier 1 Capital reported in item 7.
Item 4.1	Item 4.1 is derived as the total of the twenty largest exposures and all large exposures, before CRM.Columns 4, 5, 6, 7 and 8 of item 4.1 are derived as the sum of columns 4, 5, 6, 7 and 8 of item 4 respectively.Column 9 of item 4.1 is derived as the ratio of column 8 of item 4.1 to Tier 1 Capital reported in item 7.
Item 5	Report in item 5 details of each group of connected counterparties reported in Item 4 that were not reported in item 1. Each counterparty within each group of connected counterparties reported in item 4 should be reported on a separate row in item 5, unless it was already reported in item 1.In column 1, report the group counterparty name for each counterparty within each group of connected counterparties reported in item 4.In column 2, report the connection between the counterparty and the group of connected counterparties.In column 3, report the counterparty name of each counterparty within each group of connected counterparties reported in item 4.

Item 4

Report the twenty largest exposures and all large exposures as at the end of the reporting period, measured before the impact of CRM. That is, report the twenty largest exposures regardless of their size in proportion to Tier 1 Capital and also report all exposures which exceed or are equal to ten per cent of Tier 1 Capital, before CRM.The removal of the impact of CRM may mean the exposures listed in item 4 might not be the same as those in item 1.In column 1, report the counterparty name of the counterparty or the group counterparty name for each exposure.In column 2, report the Legal Entity Identifier of the counterparty for each exposure or the Legal Entity Identifier of the principal counterparty if the exposure is to a group of connected counterparties. Otherwise, report N/A if the counterparty or principal counterparty has no Legal Entity Identifier.In column 3, report the counterparty sector of the counterparty or the principal counterparty of a group of connected counterparties for each exposure.In column 4, report the on-balance sheet exposures relating to the book value of all loans and advances to the counterparty for each exposure, including any accrued income associated with the exposure (e.g. interest, dividends), before CRM.In column 5, report the on-balance sheet exposures not relating to loans and advances to the counterparty for each exposure, before CRM.In column 6, report the non-market related, off-balance sheet exposures for the counterparty for each exposure, before CRM.In column 7, report the market related, off-balance sheet exposures for the counterparty for each exposure, before CRM.Column 8 is derived as the total of columns 4, 5, 6 and 7, being the total exposure for the counterparty, before CRM.Column 9 is derived as the ratio of column 8 to Tier 1 Capital reported in item 7.

Item 4.1

Item 4.1 is derived as the total of the twenty largest exposures and all large exposures, before CRM.Columns 4, 5, 6, 7 and 8 of item 4.1 are derived as the sum of columns 4, 5, 6, 7 and 8 of item 4 respectively.Column 9 of item 4.1 is derived as the ratio of column 8 of item 4.1 to Tier 1 Capital reported in item 7.

Item 5

Report in item 5 details of each group of connected counterparties reported in Item 4 that were not reported in item 1. Each counterparty within each group of connected counterparties reported in item 4 should be reported on a separate row in item 5, unless it was already reported in item 1.In column 1, report the group counterparty name for each counterparty within each group of connected counterparties reported in item 4.In column 2, report the connection between the counterparty and the group of connected counterparties.In column 3, report the counterparty name of each counterparty within each group of connected counterparties reported in item 4.

Item 6	Report all excluded exposures exceeding or equal to ten per cent of Tier 1 Capital that are sovereigns held as HQLA, to QCCPs relating to clearing activities, and settlement exposures as at the end of the reporting period. If the excluded exposure to a counterparty relates to more than one exclusion category, report the excluded exposure under a separate row in item 6 with the relevant counterparty and all relevant exclusion categories.Do not group exposures into groups of connected counterparties. Do not include any other type of excluded exposure.In column 1, report the counterparty name of the counterparty for each excluded exposure.In column 2, report the Legal Entity Identifier of the counterparty for each excluded exposure if the counterparty has one. Otherwise, report N/A if the counterparty has no Legal Entity Identifier.In column 3, report the counterparty sector of the counterparty for each excluded exposure.In column 4, report the exclusion category for each excluded exposure.In column 5, report the on-balance sheet exposures relating to the book value of all loans and advances to the counterparty for each excluded exposure, including any accrued income associated with the excluded exposure (e.g. interest, dividends).In column 6, report the on-balance sheet exposures not relating to loans and advances to the counterparty for each excluded exposure.In column 7, report the non-market related, off-balance sheet exposures for the counterparty for each excluded exposure.In column 8, report the market related, off-balance sheet exposures for the counterparty for each excluded exposure.Column 9 is derived as the total of columns 5, 6, 7 and 8, being the total exposure for the counterparty.Column 10 is derived as the ratio of column 9 to Tier 1 Capital reported in item 7.
Item 6.1	Item 6.1 is derived as the total of the excluded exposures exceeding or equal to ten per cent of Tier 1 Capital that are sovereigns held as HQLA, to QCCPs relating to clearing activities, and settlement exposures.Columns 5, 6, 7, 8 and 9 of item 6.1 are derived as the sum of columns 5, 6, 7, 8 and 9 of item 6 respectively.Column 10 of item 6.1 is derived as the ratio of column 9 of item 6.1 to Tier 1 Capital reported in item 7.

Item 6

Report all excluded exposures exceeding or equal to ten per cent of Tier 1 Capital that are sovereigns held as HQLA, to QCCPs relating to clearing activities, and settlement exposures as at the end of the reporting period. If the excluded exposure to a counterparty relates to more than one exclusion category, report the excluded exposure under a separate row in item 6 with the relevant counterparty and all relevant exclusion categories.Do not group exposures into groups of connected counterparties. Do not include any other type of excluded exposure.In column 1, report the counterparty name of the counterparty for each excluded exposure.In column 2, report the Legal Entity Identifier of the counterparty for each excluded exposure if the counterparty has one. Otherwise, report N/A if the counterparty has no Legal Entity Identifier.In column 3, report the counterparty sector of the counterparty for each excluded exposure.In column 4, report the exclusion category for each excluded exposure.In column 5, report the on-balance sheet exposures relating to the book value of all loans and advances to the counterparty for each excluded exposure, including any accrued income associated with the excluded exposure (e.g. interest, dividends).In column 6, report the on-balance sheet exposures not relating to loans and advances to the counterparty for each excluded exposure.In column 7, report the non-market related, off-balance sheet exposures for the counterparty for each excluded exposure.In column 8, report the market related, off-balance sheet exposures for the counterparty for each excluded exposure.Column 9 is derived as the total of columns 5, 6, 7 and 8, being the total exposure for the counterparty.Column 10 is derived as the ratio of column 9 to Tier 1 Capital reported in item 7.

Item 6.1

Item 6.1 is derived as the total of the excluded exposures exceeding or equal to ten per cent of Tier 1 Capital that are sovereigns held as HQLA, to QCCPs relating to clearing activities, and settlement exposures.Columns 5, 6, 7, 8 and 9 of item 6.1 are derived as the sum of columns 5, 6, 7, 8 and 9 of item 6 respectively.Column 10 of item 6.1 is derived as the ratio of column 9 of item 6.1 to Tier 1 Capital reported in item 7.