Commission Implementing Regulation (EU) 2022/2454 of 14 December 2022 laying down implementing technical standards for the application of Directive 2002/87/EC of the European Parliament and of the Council with regard to supervisory reporting of risk concentrations and intra-group transactions (Text with EEA relevance)

Commission Implementing Regulation (EU) 2022/2454of 14 December 2022laying down implementing technical standards for the application of Directive 2002/87/EC of the European Parliament and of the Council with regard to supervisory reporting of risk concentrations and intra-group transactions(Text with EEA relevance)

Article 1Scope and frequency of reporting on significant intra-group transactions and risk concentrations1.Without prejudice to the obligations laid down in Articles 7(2) and 8(2) of Directive 2002/87/EC, the coordinator appointed in accordance with Article 10 of that Directive may demand regulated entities or mixed financial holding companies to submit information about significant risk concentrations and significant intra-group transactions on an ad hoc basis, after having consulted the relevant competent authorities.2.Regulated entities or mixed financial holding companies shall ensure that the data reported in accordance with Articles 7(2) and 8(2) of Directive 2002/87/EC are consistent with the data submitted in accordance with the requirements of the relevant sectoral rules as defined in Article 2(7) of that Directive, and in particular with Regulation (EU) No 575/2013 of the European Parliament and of the CouncilRegulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1). and Commission Delegated Regulation (EU) 2015/35Commission Delegated Regulation (EU) 2015/35 of 10 October 2014 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 12, 17.1.2015, p. 1)..3.In accordance with Annex II to Directive 2002/87/EC, the coordinator, after having consulted the relevant competent authorities, shall specify the type of transactions that regulated entities or mixed financial holding companies shall report.4.Regulated entities or mixed financial holding companies shall submit to the coordinator any requested information and any corrections to the data without undue delay.

Article 2Format of reporting on significant risk concentrations1.When reporting information on significant risk concentrations in accordance with Article 7(2) of Directive 2002/87/EC, regulated entities or mixed financial holding companies shall submit the information referred to in templates FC.06, FC.07 and FC.08 of Annex I to this Regulation in accordance with the instructions laid down in Annex II to this Regulation.2.When reporting, in accordance with Article 3(5), point (e), of Commission Delegated Regulation (EU) 2015/2303Commission Delegated Regulation (EU) 2015/2303 of 28 July 2015 supplementing Directive 2002/87/EC of the European Parliament and of the Council with regard to regulatory technical standards specifying the definitions and coordinating the supplementary supervision of risk concentration and intra-group transactions (OJ L 326, 11.12.2015, p. 34)., to the coordinator appointed in accordance with Article 10 of Directive 2002/87/EC, information on the management of conflicts of interests and risks of contagion at the level of the financial conglomerate regarding significant risk concentrations, regulated entities or mixed financial holding companies shall use the format requested by that coordinator.

Article 3Format of reporting on significant intra-group transactions1.When reporting information on significant intra-group transactions in accordance with Article 8(2) of Directive 2002/87/EC, regulated entities or mixed financial holding companies shall submit the information referred to in templates FC.00 to FC.05 of Annex I to this Regulation in accordance with the instructions laid down in Annex II to this Regulation.2.When reporting, in accordance with Article 2(4), point (d), of Delegated Regulation (EU) 2015/2303, to the coordinator appointed in accordance with Article 10 of Directive 2002/87/EC information on the management of conflicts of interests and risks of contagion at the level of the financial conglomerate regarding significant intra-group transactions, regulated entities or mixed financial holding companies shall use the format requested by the coordinator.

Article 4TransmissionRegulated entities or mixed financial holding companies shall submit the information referred to in Articles 1, 2 and 3 of this Regulation in the data exchange formats specified by the coordinator, in accordance with the following specifications:(a)data points shall be reported using no decimals and precision equivalent to units;(b)the reporting currency shall be the one used for the preparation of the consolidated financial statements.

Article 5Entry into force and date of applicationThis Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.It shall apply from 31 December 2023.

This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX ITemplates for reporting on intra-group trasactions (IGT) and risk concentration (RC)FC.00Summary templateFC.01Equity-type transactions, debt and asset transfersFC.02DerivativesFC.03Off-balance sheet and contingent liabilitiesFC.04Insurance-reinsuranceFC.05P&LFC.06Risk Concentration - Exposure by counterpartiesFC.07Risk Concentration – Exposure by currency, sector, countryExposure by currency

Currency area	Exposure	%
Total		100,00%

Exposure by sector

Sector	Exposure	%
Total		100,00%

Exposure by country

Country	Exposure	%
Total		100,00%

FC.08Risk Concentration – Exposure by asset class and ratingEquity

	Exposure	Share of total assets
Total

National government, international financial organisation and central banks bonds

Rating	Exposure	%
AAA
AA
A
BBB
Non investment grade
Total		100,00%

Regional governments, local authorities and public sector entities bonds

Rating	Exposure	%
AAA
AA
A
BBB
Non investment grade
Total		100,00%

Corporate bonds

Rating	Exposure	%
AAA
AA
A
BBB
Non investment grade
Total		100,00%

ANNEX IIINSTRUCTIONS ON REPORTING ON INTRA-GROUP TRANSACTIONS AND RISK CONCENTRATIONPART I: GENERAL INSTRUCTIONS1.Structure and conventions1.1.StructureThe framework consists of nine blocks of templates:(a)a summary template that gives an overview of intra-group transactions;(b)an equity-type debt or asset template that gives an overview of intra-group transactions by all individual entities included in the scope of consolidation of the reporting entity regarding debt instruments, equity instruments or other asset transfers;(c)a derivatives template that gives an overview of intra-group transactions by all individual entities included in the scope of the reporting for derivatives;(d)off-balance-sheet items and contingent liabilities;(e)insurance and reinsurance;(f)profit and loss;(g)risk concentration exposure by counterparty;(h)risk concentration exposure by currency, sector and country;(i)risk concentration exposure by asset class and rating.Legal references shall be provided for each template. Part I of this annex sets out further detailed information regarding more general aspects of the reporting in each block of templates, instructions concerning specific positions and validation rules.Institutions shall report using only the templates that are relevant, depending on the threshold set by the competent authorities.1.2.Numbering conventionThis annex follows the labelling convention set in the templates when referring to the columns, rows and cells of the templates.The following general notation is used in the instructions: {Template;Row;Column}.1.3.Sign conventionAny amount that increases the exposure of an entity during the reporting period must be stated as a positive figure and any amount that reduces the total exposure of the entity must be stated as a negative figure. The figures shall relate only to the reporting period in question and not to previous reporting periods. Where a negative sign (-) precedes the label of an item, no positive figure shall be reported for that item.1.4.ValuationWhen not specified, the value of the item shall be stated in accordance with the sectoral rules of the entity within the group.The exchange rate used to report a currency exposure shall be the closing rate on the last day for which the relevant exchange rate is available in the reporting period to which the asset or liability relates.1.5.ScopeWhere sector-wide reporting is required, ancillary services undertakings as defined in Article 4(1), point (18), of Regulation (EU) No 575/2013 of the European Parliament and of the CouncilRegulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1). shall be treated as part of the banking sector.Where sector-wide reporting is required, investment firms as defined in Article 4(1), point (1), of Directive 2014/65/EU of the European Parliament and of the CouncilDirective 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (OJ L 173, 12.6.2014, p. 349). shall be treated as part of the banking sector.PART II: TEMPLATE-RELATED INSTRUCTIONS1.FC.00 Summary template1.1.General remarksPart II of this annex sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the table in point 1.2. identifies the items to be reported by identifying the relevant columns and lines as shown in the template in that Annex.In FC.00, the summary template, the total volume of all significant intra-group transactions between entities of a specific financial conglomerate within a given reporting period as set out in Article 8(2) of Directive 2002/87/EC shall be reported.Where two or more transactions are part of a single economic operation, the value reported shall be the maximum cumulative exposure at any point in time during a given reporting period.The information provided in the table shall therefore be the aggregation of values provided in the other reporting sheets.Intra-group transactions where at least one party to the transaction is a regulated entity shall be reported. Transactions between investment funds (which are not covered either by the definition of an investment firm or by the definition of a regulated entity) and other non-regulated entities shall therefore not be reported.1.2.Instructions concerning specific positions

	ITEM	INSTRUCTIONS
R01	Financial conglomerate name	Insert the financial conglomerate name.
R02	Thresholds for significant IGTs	Insert the numerical value of the thresholds specified in Article 8(2) of Directive 2002/87/EC.
R03	Quantitative limit	Insert the numerical value of the quantitative limit specified in Article 7(3) of Directive 2002/87/EC.
R04	Reporting unit	State the reporting unit: 1; 1000; 1000000, etc. for templates FC.01, FC.02, FC.03, FC.04, FC.05, FC.06, FC.07 and FC.08.
R05	Reporting currency	State the reporting currency: euro, pound sterling, Danish krone for templates FC.01, FC.02, FC.03, FC.04, FC.05, FC.06, FC.07 and FC.08.
Line AFC0010	A - Equity-type transactions, debt, asset transfer and derivatives	"FC0010" shall be equal to the sum of line 1 FC0010, line 2 FC0010, line 3 FC0010 and line 4 FC0010.
Line 1FC0010	Debt instruments	"FC0010" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt andr asset" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0110 is equal to "bonds/debt".
Line 1FC0020	Debt instruments	"FC0020" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0110 is equal to "bonds/debt".
Line 1FC0030	Debt instruments	"FC0030" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0110 is equal to "bonds/debt".
Line 1FC0040	Debt instruments	"FC0040" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0110 is equal to "bonds/debt".
Line 1FC0050	Debt instruments	"FC0050" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0110 is equal to "bonds/debt".
Line 1FC0060	Debt instruments	"FC0060" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0110 is equal to "bonds/debt".
Line 1FC0070	Debt instruments	"FC0070" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0110 is equal to "bonds/debt".
Line 1FC0080	Debt instruments	"FC0080" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0110 is equal to "bonds/debt".
Line 1FC0090	Debt instruments	"FC0090" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0110 is equal to "bonds/debt".
Line 2FC0010	Capital instruments	"FC0010" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0110 is equal to "Equity type".
Line 2FC0020	Capital instruments	"FC0020" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0110 is equal to "Equity type".
Line 2FC0030	Capital instruments	"FC0030" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0110 is equal to "Equity type".
Line 2FC0040	Capital instruments	"FC0040" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0110 is equal to "Equity type".
Line 2FC0050	Capital instruments	"FC0050" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0110 is equal to "Equity type".
Line 2FC0060	Capital instruments	"FC0060" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0110 is equal to "Equity type".
Line 2FC0070	Capital instruments	"FC0070" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0110 is equal to "Equity type".
Line 2FC0080	Capital instruments	"FC0080" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0110 is equal to "Equity type".
Line 2FC0090	Capital instruments	"FC0090" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0110 is equal to "Equity type".
Line 3FC0010	Other asset transfers	"FC0010" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0110 is equal to "Other asset transfers".
Line 3FC0020	Other asset transfers	"FC0020" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0110 is equal to "Other asset transfers".
Line 3FC0030	Other asset transfers	"FC0030" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0110 is equal to "Other asset transfers".
Line 3FC0040	Other asset transfers	"FC0040" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0110 is equal to "Other asset transfers".
Line 3FC0050	Other asset transfers	"FC0050" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0110 is equal to "Other asset transfers".
Line 3FC0060	Other asset transfers	"FC0060" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0110 is equal to "Other asset transfers".
Line 3FC0070	Other asset transfers	"FC0070" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0110 is equal to "Other asset transfers".
Line 3FC0080	Other asset transfers	"FC0080" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0110 is equal to "Other asset transfers".
Line 3FC0090	Other asset transfers	"FC0090" shall be equal to the sum of the amounts declared under "FC0170" in sheet "FC.01 Equity-type, debt and asset" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0110 is equal to "Other asset transfers".
Line 4FC0010	Derivatives	"FC0010" shall be equal to the sum of the amounts declared under "FC0180" in sheet "FC.02 Derivatives" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector".
Line 4FC0020	Derivatives	"FC0020" shall be equal to the sum of the amounts declared under "FC0180" in sheet "FC.02 Derivatives" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector".
Line 4FC0030	Derivatives	"FC0030" shall be equal to the sum of the amounts declared under "FC0180" in sheet "FC.02 Derivatives" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group".
Line 4FC0040	Derivatives	"FC0040" shall be equal to the sum of the amounts declared under "FC0180" in sheet "FC.02 Derivatives" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector".
Line 4FC0050	Derivatives	"FC0050" shall be equal to the sum of the amounts declared under "FC0180" in sheet "FC.02 Derivatives" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "insurance sector".
Line 4FC0060	Derivatives	"FC0060" shall be equal to the sum of the amounts declared under "FC0180" in sheet "FC.02 Derivatives" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group".
Line 4FC0070	Derivatives	"FC0070" shall be equal to the sum of the amounts declared under "FC0180" in sheet "FC.02 Derivatives" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector".
Line 4FC0080	Derivatives	"FC0080" shall be equal to the sum of the amounts declared under "FC0180" in sheet "FC.02 Derivatives" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "insurance sector".
Line 4FC0090	Derivatives	"FC0090" shall be equal to the sum of the amounts declared under "FC0180" in sheet "FC.02 Derivatives" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "other undertaking of the group".
Line B	Off-balance-sheet and contingent liabilities	Shall be equal to the sum of lines 5 and 6 for the respective columns.
Line 5FC0010	Guarantees	"FC0010" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Guarantee".
Line 5FC0020	Guarantees	"FC0020" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Guarantee".
Line 5FC0030	Guarantees	"FC0030" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Guarantee".
Line 5FC0040	Guarantees	"FC0040" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Guarantee".
Line 5FC0050	Guarantees	"FC0050" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Guarantee".
Line 5FC0060	Guarantees	"FC0060" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Guarantee".
Line 5FC0070	Guarantees	"FC0070" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Guarantee".
Line 5FC0080	Guarantees	"FC0080" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Guarantee".
Line 5FC0090	Guarantees	"FC0090" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "other undertaking of the group" andFC0100 is equal to "Guarantee".
Line 6FC0010	Other off-balance- sheet items	"FC0010" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is not equal to "Guarantee".
Line 6FC0020	Other off-balance- sheet items	"FC0020" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is not equal to "Guarantee".
Line 6FC0030	Other off-balance- sheet items	"FC0030" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is not equal to "Guarantee".
Line 6FC0040	Other off-balance- sheet items	"FC0040" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is not equal to "Guarantee".
Line 6FC0050	Other off-balance- sheet items	"FC0050" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is not equal to "Guarantee".
Line 6FC0060	Other off-balance- sheet items	"FC0060" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is not equal to "Guarantee".
Line 6FC0070	Other off-balance- sheet items	"FC0070" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is not equal to "Guarantee".
Line 6FC0080	Other off-balance- sheet items	"FC0080" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is not equal to "Guarantee".
Line 6FC0090	Other off-balance- sheet items	"FC0090" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.03 Off-balance-sheet and contingent liabilities" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is not equal to "Guarantee".
Line CFC0010	Insurance/reinsurance transactions	"FC0010" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.04 Insurance-reinsurance" where:the entity under "FC0050" has been identified as "insurance sector"; andthe entity under "FC0020" has been identified as "bank sector" or "investment services sector"
Line CFC0020	Insurance/reinsurance transactions	"FC0020" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.04 Insurance-reinsurance" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector".
Line CFC0030	Insurance/reinsurance transactions	"FC0030" shall be equal to the sum of the amounts declared under "FC0160" in sheet "FC.04 Insurance-reinsurance" where:the entity under "FC0050" has been identified as "insurance sector"; andthe entity under "FC0020" has been identified as "other undertaking of the group"
Line D	P&L transactions	Shall be equal to the sum of lines 7, 8, 9 and 10 for the respective columns.
Line 7FC0010	Commission paid to business providers	"FC0010" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Commission".
Line 7FC0020	Commission paid to business providers	"FC0020" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Commission".
Line 7FC0030	Commission paid to business providers	"FC0030" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Commission".
Line 7FC0040	Commission paid to business providers	"FC0040" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Commission".
Line 7FC0050	Commission paid to business providers	"FC0050" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Commission".
Line 7FC0060	Commission paid to business providers	"FC0060" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Commission".
Line 7FC0070	Commission paid to business providers	"FC0070" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Commission".
Line 7FC0080	Commission paid to business providers	"FC0080" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Commission".
Line 7FC0090	Commission paid to business providers	"FC0090" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Commission".
Line 8FC0010	Fees and others	"FC0010" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Fees" or "Others".
Line 8FC0020	Fees and others	"FC0020" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Fees" or "Others".
Line 8FC0030	Fees and others	"FC0030" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Fees" or "Others".
Line 8FC0040	Fees and others	"FC0040" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Fees" or "Others".
Line 8FC0050	Fees and others	"FC0050" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Fees" or "Others".
Line 8FC0060	Fees and others	"FC0060" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Fees" or "Others".
Line 8FC0070	Fees and others	"FC0070" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Fees" or "Others".
Line 8FC0080	Fees and others	"FC0080" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Fees" or "Others".
Line 8FC0090	Fees and others	"FC0090" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Fees" or "Others".
Line 9FC0010	Interest	"FC0010" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Interest".
Line 9FC0020	Interest	"FC0020" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Interest".
Line 9FC0030	Interest	"FC0030" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Interest".
Line 9FC0040	Interest	"FC0040" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Interest".
Line 9FC0050	Interest	"FC0050" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Interest".
Line 9FC0060	Interest	"FC0060" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Interest".
Line 9FC0070	Interest	"FC0070" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Interest".
Line 9FC0080	Interest	"FC0080" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Interest".
Line 9FC0090	Interest	"FC0090" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Interest".
Line 10FC0010	Dividends	"FC0010" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Dividends".
Line 10FC0020	Dividends	"FC0020" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Dividends".
Line 10FC0030	Dividends	"FC0030" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "insurance sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Dividends".
Line 10FC0040	Dividends	"FC0040" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Dividends".
Line 10FC0050	Dividends	"FC0050" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Dividends".
Line 10FC0060	Dividends	"FC0060" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "bank sector" or "investment services sector"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Dividends".
Line 10FC0070	Dividends	"FC0070" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "bank sector" or "investment services sector"; andFC0100 is equal to "Dividends".
Line 10FC0080	Dividends	"FC0080" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "insurance sector"; andFC0100 is equal to "Dividends".
Line 10FC0090	Dividends	"FC0090" shall be equal to the sum of the amounts declared under "FC0140" in sheet "FC.05 P&L" where:the entity under "FC0020" has been identified as "other undertaking of the group"; andthe entity under "FC0050" has been identified as "other undertaking of the group"; andFC0100 is equal to "Dividends".

2.FC.01 Equity-type transactions, debt and asset transfers2.1.General remarksThis part of the annex sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the next table identifies the items to be reported by identifying the columns and lines as shown in the template in that Annex.This part of the annex relates to the information that financial conglomerates are to provide at least once a year.In this template, all significant intra-group transactions between entities of a financial conglomerate referred to in Article 8(2) of Directive 2002/87/EC related to equity, debt, reciprocal financingAs set out in Article 223 of Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the takin-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 335, 17.12.2009, p. 1). and asset transfers shall be reported.Those significant intra-group transactions include:(a)equity and other capital items, including participations in related entities and transfer of shares of entities related to the financial conglomerate;(b)debt, including bonds, loans, collateralised debt and other transactions of similar nature with periodic predetermined interest or coupon or premium payments for a predetermined period of time;(c)other asset transfers such as transfers of property and transfers of shares of other companies unrelated to (i.e. outside) the financial conglomerate.Financial conglomerates shall complete this template for all significant intra-group transactions that have to be reported, i.e. (i) between regulated entities of different sectors belonging to the same group; (ii) between regulated entities of the same sector belonging to the same group; (iii) between a regulated entity and a non-regulated entity belonging to the same group; and (iv) between a regulated entity and any natural or legal person linked to the undertakings of the group by close links.Intra-group transactions shall be reported in this template that were either:(a)in force at the start of the reporting period;(b)initiated during the reporting period and outstanding at the reporting date; or(c)initiated and expired/matured during the reporting period.Two or more transactions between entities of the group which, from an economic perspective (i) contribute to the same risk, (ii) serve the same purpose or (iii) are temporally connected in a plan, shall be considered a single economic operation. All transactions which are part of a single economic operation shall be reported whenever those transactions collectively are at or above the corresponding threshold for significant intra-group transactions, even if the transactions are individually below the threshold. Any element added to significant intra-group transactions shall be reported as a separate intra-group transaction, even where the element in its own right falls below the significant threshold limit. For example, where an undertaking increases an initial loan to a related undertaking, that addition to the loan shall be recorded as a separate item with its issue date as the date of the addition.Where the transaction value is different for two transacting parties (e.g. a EUR 10000000 transaction between A and B where A records EUR 10000000, but B only receives EUR 9500000 because transaction costs of EUR 500000 have been incurred), the maximum amount shall be reported in the template as the transaction amount (EUR 10000000 in this example).Indirect transactions shall be defined as any transaction shifting risk exposures either (i) between entities within the financial conglomerate (including transactions with special purpose vehicles, collective investment undertakings, ancillary entities or unregulated entities) or (ii) between entities outside the financial conglomerate (but where ultimately the risk exposure is brought back or stays within the financial conglomerate). Where there is a chain of related intra-group transactions (e.g. A invests in B and B invests in C), these transactions shall be reported as indirect transactions. Therefore, A to C transactions shall be reported and the comments shall mention the intermediary steps. In the case of a cascade of transactions (e.g. from A to B to C to D sequentially, where both B and C are in the conglomerate but are unregulated entities), those transactions shall also be reported.2.2.Instructions concerning specific positions

	ITEM	INSTRUCTIONS
FC0010	ID of intra-group transaction	Unique internal identification code for each intra-group transaction. It shall be consistent over time.
FC0020	Investor/lender name	Name of the entity that is buying the equity or lending to a related undertaking within the financial conglomerate - i.e. the entity that recognises the transaction as an asset on its balance sheet (debit - balance sheet).
FC0030	Identification code for investor/lender	The unique identification code attached to the investor/buyer/transferee by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for regulated undertakings of the European Economic Area (EEA) within the financial conglomerate, insert the identification code used in the local market and allocated by the undertaking's competent supervisory authority;for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, the identification code shall be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits.
FC0031	Type of code for investor/lender	Type of ID code used for the "Identification code for investor/lender" item. Use either the legal entity identifier (LEI) or the specific code.
FC0040	Sector of the investor/lender	Where the investor/lender is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate "banking sector", "insurance sector" or "investments services sector".Where the investor/lender is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate "other undertaking of the group".
FC0050	Issuer/borrower name	Name of the entity that is issuing the equity/capital item or borrowing money (issuing debt), i.e. the entity that recognises the transaction as a liability or capital on its balance sheet (credit - balance sheet).
FC0060	Identification code for issuer/borrower	The unique identification code attached to the investor/buyer/transferee by this order of priority where available:legal entity identifier (LEI);specific code.Specific code:for EEA regulated undertakings within the financial conglomerate, insert the identification code used in the local market and assigned by the undertaking’s competent supervisory authority;for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, the identification code shall be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits.
FC0061	Type of code for issuer/borrower	Type of ID code used for the "Identification code for issuer/borrower" item. Use either the legal entity identifier (LEI) or the specific code.
FC0070	Sector of the issuer/borrower	Where the issuer/borrower is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate "banking sector", "insurance sector" or "investments services sector".Where the issuer/borrower is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate "other undertaking of the group".
FC0080	Indirect transactions	Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 "general remarks" above), report the "ID of intra-group transaction" (FC0010) of the related transaction in this cell.Where the reported IGT is not part of an indirect transaction, indicate "No".
FC0090	Single economic operation	Where the reported IGT is part of a single economic operation (see point 2.1 "general remarks" above) report the "ID of intra-group transaction" (FC0010) of the related transaction in this cell.Where the reported IGT is not part of a single economic operation, indicate "No".
FC0100	ID code of the instrument	This is the identification code of the instrument (capital, debt, etc.) between the two counterparties identified using the following priority:ISO 6166 code of ISIN when availableother recognised codes (e.g. CUSIP, Bloomberg Ticker, Reuters RIC)A code assigned by the undertaking, where the options above are not available. This code shall be consistent over time.This may be different from the intra-group transaction code provided in cell FC0010.
FC0101	ID code type of the instrument	Type of ID code used for the "ID code of the instrument" item. One of the options in the following closed list of codes shall be used:1 -ISO 6166 for ISIN code2 -CUSIP (the Committee on Uniform Securities Identification Procedures number allocated by the CUSIP Service Bureau for United States and Canadian companies)3 -SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)4 -WKN (Wertpapier-Kennnummer, the alphanumeric German identification number)5 -Bloomberg Ticker (Bloomberg letters code that identifies a company’s securities)6 -BBGID (the Bloomberg Global ID)7 -Reuters RIC (Reuters instrument code)8 -FIGI (Financial Instrument Global Identifier)9 -other code provided by members of the Association of National Numbering Agencies99 –A code allocated by the undertaking.
FC0110	Type of instrument	Identify the type of instrument.The following closed list of codes shall be used:1 -bonds/debt2 -equity type3 -other asset transfer.
FC0120	Instrument	Identify the instrument. The following closed list of codes shall be used:1 -bonds/debt - collateralised2 -bonds/debt - uncollateralised3 -equity type - shares/participations4 -equity type - others5 -other asset transfer - properties6 -other asset transfer - others.
FC0130	Issue date	This is the earlier of the transaction/debt issue date and the date the intra-group transaction is effective from, where different from the issue date.The date shall follow the ISO 8601 (yyyy-mm-dd) format.
FC0140	Maturity date	Identify the ISO 8601 (yyyy-mm-dd) code of the date when the transaction expires/reaches maturity if applicable:for intra-group transaction with no maturity date use "9999-12-31";for perpetual securities use "9999-12-31".
FC0150	Currency of transaction	Identify the ISO 4217 alphabetic code of the currency in which the transaction took place.
FC0160	Amount at transaction date	Amount of the transaction at transaction date reported in the reporting currency of the financial conglomerate.
FC0170	Amount at reporting date	Outstanding amount of the transaction at the reporting date where applicable, e.g. for debt issue, reported in the reporting currency of the financial conglomerate. Where there has been a full early settlement/prepayment, the balance of contractual amount shall be zero.
FC0180	Value of collateral	The value of collateral for collateralised debt or asset value for intra-group transaction involving asset transfer, reported in the reporting currency of the financial conglomerate.Collateral arrangements between undertakings of the same sector shall be valued in accordance with the rules of this sector, e.g. intra-group transactions between two credit institutions within a financial conglomerate may be valued in accordance with Regulation (EU) No 575/2013.Collateral arrangements between undertakings from different sectors shall be valued in accordance with the sectoral rules of the consolidating entity, e.g. intra-group transactions between a credit institution that is the ultimate parent company and an insurance undertaking within a financial conglomerate would be valued according to Regulation (EU) No 575/2013.
FC0190	Amount of dividends/interest/coupon and other payments made during reporting period	This cell shall capture any payments made in relation to the intra-group transactions recorded in this template for the reporting period (6 months up to the reporting date).That includes:dividends for the current year including paid or declared but unpaid dividends;any deferred dividends from previous years paid during the reporting period (i.e. any deferred dividends paid that impacted the P&L for the reporting period);interest payments made in relation to debt instruments;any other payments made in relation to the intra-group transactions that are reported in this template, e.g. charges on asset transfers;the amount of total top-ups where applicable, i.e. total additional money invested during the reporting period, such as an additional payments on partly paid shares or increasing loan amount during the period (when reporting top-ups as a separate item).This amount shall be reported in the reporting currency of the financial conglomerate.
FC0200	Coupon/interest rate	The interest or coupon rate as a percentage, where applicable. For variable interest rate, this shall include the reference rate and the interest rate above it.
FC0210	Comments	Comments shall contain:a notification where the transaction has not been performed at arm’s length;any other relevant information regarding the economic nature of the operation.

3.FC.02 - IGT - Derivatives3.1.General remarksThis part sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the next table identifies the items to be reported by identifying the columns and lines as shown in the template in that Annex.This part of the annex relates to information that financial conglomerates are to provide at least once a year.In this template, all significant intra-group transactions related to derivatives between entities that fall within the scope of financial conglomerate supervision as set out in Article 8(2) of Directive 2002/87/EC shall be reported. Significant intra-group transactions related to derivatives shall be reported where the carrying amount of the derivative exceeds the threshold.They include:(a)interest rate contracts, including swaps, forward agreements, futures and options;(b)foreign exchange contracts, including swaps, forward agreements, futures and options;(c)contracts of a similar nature concerning other reference items or indices.Financial conglomerates shall complete this template for all significant intra-group transactions required to be reported, i.e. (i) between regulated entities of different sectors belonging to the same group; (ii) between regulated entities of the same sector belonging to the same group; (iii) between a regulated entity and a non-regulated entity belonging to the same group; and (iv) between a regulated entity and any natural or legal person linked to the undertakings of the group by close links.In this template, intra-group transactions shall be reported that were:(a)in force at the start of the reporting period;(b)initiated during the reporting period and outstanding at the reporting date;(c)initiated and expired/matured during the reporting period.Two or more transactions between entities of the group which, from an economic perspective (i) contribute to the same risk, (ii) serve the same purpose or (iii) are temporally connected in a plan, shall be a single economic operation. All transactions which are part of a single economic operation shall be reported whenever those transactions are collectively at or above the corresponding threshold for significant intra-group transactions, even if they individually fall below the threshold.Any element added to significant intra-group transactions shall be reported as a separate intra-group transaction, even if the element in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking, the addition to the loan shall be recorded as a separate item with its issue date as the date of the addition.Where the transaction value is different for two transacting parties (e.g. a EUR 10000000 transaction between A and B where A records EUR 10000000, but B only receives EUR 9500000 because transaction costs of EUR 500000 have been incurred), the maximum amount shall be reported in the template as the transaction amount (EUR 10000000 in this example).Indirect transactions shall be defined as any transaction shifting risk exposures either (i) between entities within the financial conglomerate (including transactions with special purpose vehicles, collective investment undertakings, ancillary entities or unregulated entities) or (ii) between entities outside the financial conglomerate (but where ultimately the risk exposure is brought back or stays within the financial conglomerate). Where there is a chain of related intra-group transactions (e.g. A invests in B and B invests in C), such transaction shall be reported as an indirect transaction. Therefore, A to C transactions shall be reported and the intermediary steps shall be mentioned in the comments. In the case of a cascade of transactions (e.g. from A to B to C to D sequentially, where both B and C are in the conglomerate but are unregulated entities), those transactions shall also be reported.3.2.Instructions concerning specific positions

	ITEM	INSTRUCTIONS
FC0010	ID of intragroup transaction	Unique internal identification code for each intragroup transaction. It shall be consistent over time.
FC0020	Investor/buyer name	Name of the entity that is investing/buying the derivative, or of the counterparty with the long position. For swaps the payer is the payer of the fixed rate that receives the floating rate.
FC0030	Identification code of the investor/buyer	The unique identification code attached to the investor/buyer/transferee by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for EEA regulated undertakings within the financial conglomerate, insert the identification code used in the local market and allocated by the undertaking’s competent supervisory authority;for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, the identification code shall be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits.
FC0031	Type of code of the investor/buyer	Type of ID code used for the "Identification code of the investor/buyer" item. Use either the legal entity identifier (LEI) or the specific code.
FC0040	Sector of the investor/buyer	Where the investor/buyer is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate "banking sector", "insurance sector" or "investments services sector".Where the investor/buyer is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate "other undertaking of the group".
FC0050	Issuer/seller name	Name of the entity that is issuing/selling the derivative or of the counterparty with the short position. For swaps the receiver receives the fixed rates and pays the floating rate.
FC0060	Identification code of the issuer/seller	The unique identification code attached to the investor/buyer/transferee by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for EEA regulated undertakings within the financial conglomerate, insert the identification code used in the local market and allocated by the undertaking’s competent supervisory authority;for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, the identification code shall be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits.
FC0061	Type of code of the issuer/seller	Type of ID code used for the "Identification code of the issuer/seller" item. Use either the legal entity identifier (LEI) or the specific code.
FC0070	Financial sector of the issuer/seller	Where the issuer/seller is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate "banking sector", "insurance sector" or "investments services sector".Where the issuer/seller is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate "other undertaking of the group".
FC0080	Indirect transactions	Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 "general remarks" above), report the "ID of intra-group transaction" (FC0010) of the related transaction in the cell.Where the reported intra-group transaction is not part of an indirect transaction, indicate "No".
FC0090	Single economic operation	Where the reported intra-group transaction is part of a single economic operation (see point 2.1 "general remarks" above), report the "ID of intra-group transaction" (FC0010) of the related transaction in the cell. Where the reported intra-group transaction is not part of a single economic operation, indicate "No".
FC0100	ID code of the instrument	This is the identification code of the instrument (capital, debt, etc.) between the two counterparties identified using the following priority:ISO 6166 code of ISIN when availableother recognised codes (e.g. CUSIP, Bloomberg Ticker, Reuters RIC)a code allocated by the undertaking when the options above are not available. This code shall be consistent over time.This may be different from the intra-group transaction code provided in cell FC0010.
FC0101	ID code type of the instrument	Type of ID code used for the "ID code of the instrument" item. One of the options in the following closed list of codes shall be used:1 -ISO 6166 for ISIN code2 -CUSIP (the Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for United States and Canadian companies)3 -SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)4 -WKN (Wertpapier-Kennnummer, the alphanumeric German identification number)5 -Bloomberg Ticker (Bloomberg letters code that identifies a company’s securities)6 -BBGID (the Bloomberg Global ID)7 -Reuters RIC (Reuters instrument code)8 -FIGI (Financial Instrument Global Identifier)9 -other code by members of the Association of National Numbering Agencies99 –A code allocated by the undertaking.
FC0110	Type of instrument	Identify the transaction type. The following closed list of codes shall be used:1 -derivatives - futures2 -derivatives - forwards3 -derivatives - options4 -derivatives - others5 -guarantees - credit protection6 -guarantees - others7 -swaps8 -others.A repurchase agreement shall be considered as cash transaction plus forward contract.
FC0120	Type of protection	Identify the transaction type. The following closed list of codes shall be used:1 -credit default2 -interest rate3 -currency4 -others.
FC0130	Purpose of the instrument	Describe the use of the derivative (e.g. micro/macro hedge, efficient portfolio management). "Micro hedge" refers to derivatives covering a single financial instrument, forecast transaction or liability. "Macro hedge" refers to derivatives covering a set of financial instruments, forecast transactions or liabilities. The following closed list of codes shall be used:1 -micro hedge2 -macro hedge3 -matching assets and liabilities cash flows4 -efficient portfolio management, other than "Matching assets and liabilities cash flows"5 -others.
FC0140	Starting date	Identify the ISO 8601 (yyyy-mm-dd) code of the date of the transaction/trade of the derivative contract. For rolled contracts, use the initial trade date.
FC0150	Maturity date	Identify the ISO 8601 (yyyy-mm-dd) code of the contractually defined date of the close of the derivative contract - e.g. maturity date, expiring date for options (European or American), etc.
FC0160	Currency of transaction	Identify the ISO 4217 alphabetic code of the currency in which the transaction took place.
FC0170	Notional amount	The amount covered by or exposed to the derivative at the reporting date - i.e. the closing balance reported in the reporting currency of the group.For futures and options, the notional amount corresponds to the contract size multiplied by the number of contracts. For swaps and forwards, it corresponds to the contract amount. Where a transaction has matured/expired during the reporting period and before the reporting date, the notional amount at the reporting date shall be zero.
FC0180	Carrying amount	The value of the derivative at the reporting date as reported in the balance sheet of the entity.Where a transaction has matured/expired during the reporting period and before the reporting date, the carrying amount at the reporting date shall be the maximum carrying amount of the derivatives before the maturity of the transaction.
FC0190	Value of collateral	The value of the collateral pledged at the reporting date (zero if the derivative has been closed) if applicable. This shall be reported in the reporting currency of the financial conglomerate.Collateral arrangements between undertakings of the same sector shall be valued in accordance with the rules of this sector (e.g. intra-group transactions between two credit institutions within a financial conglomerate may be valued in accordance with Regulation (EU) No 575/2013).Collateral arrangements between undertakings from different sectors shall be valued in accordance with the sectoral rules of the consolidating entity (e.g. intra-group transactions between a credit institution which is the ultimate parent company and an insurance undertaking within a financial conglomerate would be valued according to Regulation (EU) No 575/2013).
FC0200	Identification code of the asset/liability underlying the derivative	The ID code of the asset or liability underlying the derivative contract. This item shall be provided for derivatives that have a single underlying instrument or index in the undertaking’s portfolio.An index is considered a single instrument and shall be reported.Insert the identification code of the instrument underlying the derivative using the following priority:ISO 6166 code of ISIN if availableother recognised codes (e.g. CUSIP, Bloomberg Ticker, Reuters RIC)A code allocated by the undertaking when the options above are not available. Shall be consistent over time"Multiple assets/liabilities" if the underlying assets or liabilities are more than one.Where the underlying asset or liability is an index then the code of the index shall be reported.
FC0201	Type of code asset/liability underlying the derivative	Type of ID code used for the "Identification code asset/liability underlying the derivative" item. One of the options in the following closed list of codes shall be used:1 -ISO 6166 for ISIN code2 -CUSIP (the Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for United States and Canadian companies)3 -SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)4 -WKN (Wertpapier-Kennnummer, the alphanumeric German identification number)5 -Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)6 -BBGID (the Bloomberg Global ID)7 -Reuters RIC (Reuters instrument code)8 -FIGI (Financial Instrument Global Identifier)9 -other code by members of the Association of National Numbering Agencies99 –A code allocated by the undertaking. This option shall also be used for the cases of "Multiple assets/liabilities" and indexes’.
FC0210	Counterparty name for which credit protection is purchased	Name of the counterparty for which protection has been purchased for its default.
FC0220	Swap delivered interest rate (for buyer)	Interest rate delivered under the swap contract (only for interest rate swaps).
FC0230	Swap received interest rate (for buyer)	Interest rate received under the swap contract (only for interest rate swaps).
FC0240	Swap delivered currency (for buyer)	Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency swaps).
FC0250	Swap received currency (for buyer)	Identify the ISO 4217 alphabetic code of the currency of the swap notional amount (only for currency swaps).
FC0260	Revenues stemming from derivatives	Net revenues stemming from the investment or the purchase of derivatives. In line with the IFRS-based P&L, both realised and unrealised results are expected here. The amounts shall be stated with their clean value (in line with Directive 2009/138/EC). Interest will be reported in FC.05 P&L.
FC0270	Comments	Comments shall include:a notification if the transaction has not been performed at arm’s length;any other relevant information regarding the economic nature of the operation.

4.FC.03 - IGT - Off-balance-sheet and contingent liabilities4.1.General remarksThis part of the annex sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the next table identifies the items to be reported by identifying the columns and lines as shown in the template in that Annex.This part of the annex relates to the information that financial conglomerates are to provide at least once a year.This template shall report all significant intra-group transactions between entities falling within the scope of financial conglomerate supervision as set out in Article 8(2) of Directive 2002/87/EC related to off-balance-sheet guarantees.These include:(a)off-balance-sheet guarantees;(b)undrawn credit facilities;(c)assets purchased under outright forward purchase agreements (currency or other);(d)asset sale and repurchase agreements as referred to in Article 12(3) and (5) of Directive 86/635/EEC;(e)contingent liabilities.Financial conglomerates shall complete this template for all significant intra-group transactions required to be reported, i.e. (i) between regulated entities of different sectors belonging to the same group; (ii) between regulated entities of the same sector belonging to the same group; (iii) between a regulated entity and a non-regulated entity belonging to the same group; and (iv) between a regulated entity and any natural or legal person linked to the undertakings of the group by close links.This template shall include intra-group transactions that were:(a)in force at the start of the reporting period;(b)initiated during the reporting period and outstanding at the reporting date;(c)initiated and expired/matured during the reporting period.Two or more transactions between entities of the group which, from an economic perspective (i) contribute to the same risk, (ii) serve the same purpose or (iii) are temporally connected in a plan, shall be considered as a single economic operation. All transactions which are part of a single economic operation shall be reported whenever those transactions are collectively at or above the corresponding threshold for significant intra-group transactions, even if they individually fall below the threshold. Any element added to significant intra-group transactions shall be reported as a separate intra-group transaction, even if the element in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking, the addition to the loan shall be recorded as a separate item with its issue date as the date of the addition.Where the transaction value is different for two transacting parties (e.g. a EUR 10000000 transaction between A and B where A records EUR 10000000, but B only receives EUR 9500000 because transaction costs of EUR 500000 have been incurred), the maximum amount shall be reported in the template as the transaction amount (EUR 10000000 in this example).Indirect transactions shall be defined as any transaction shifting risk exposures either (i) between entities within the financial conglomerate (including transactions with special purpose vehicles, collective investment undertakings, ancillary entities or unregulated entities) or (ii) between entities outside the financial conglomerate (but where ultimately the risk exposure is brought back or stays within the financial conglomerate). Where there is a chain of related intra-group transactions (e.g. A invests in B and B invests in C), that transaction shall be reported as an indirect transaction. Therefore, A to C transactions shall be reported and the comments shall mention the intermediary steps. In the case of a cascade of transactions (e.g. from A to B to C to D sequentially, where both B and C are in the conglomerate but are unregulated entities), those transactions shall also be reported.4.2.Instructions concerning specific positions

	ITEM	INSTRUCTIONS
FC0010	ID of intra-group transaction	Unique internal identification code for each intra-group transaction. It shall be consistent over time.
FC0020	Provider name	Name of the entity that is providing the off-balance-sheet guarantee.
FC0030	Identification code of the provider	The unique identification code attached to the provider by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for EEA regulated undertakings within the financial conglomerate, insert the identification code used in the local market and allocated by the undertaking's competent supervisory authority;for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, identification code will be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits.
FC0031	Type of code of the provider	Type of ID code used for the "Identification code of the provider" item. Use either the legal entity identifier (LEI) or the specific code.
FC0040	Financial sector of the provider	Where the provider is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate "banking sector", "insurance sector" or "investments services sector".Where the provider is not part of the financial sector within the meaning of Article 2(8) of that Directive indicate "other undertaking of the group".
FC0050	Beneficiary name	Name of the entity that is benefiting from the off-balance-sheet guarantee.
FC0060	Identification code of the beneficiary	The unique identification code attached to the beneficiary by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for EEA regulated undertakings within the financial conglomerate, insert the identification code used in the local market and allocated by the undertaking's competent supervisory authority;for non-EEA undertakings and non-regulated undertakings within the financial conglomerate, the identification code shall be provided by the financial conglomerate. When allocating an identification code to each non-EEA or non-regulated undertaking, the financial conglomerate shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits.
FC0061	Type of code of the beneficiary	Type of ID code used for the "Identification code of the beneficiary" item. Use either the legal entity identifier (LEI) or the specific code.
FC0070	Financial sector of the beneficiary	Where the beneficiary is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate "banking sector", "insurance sector" or "investments services sector".Where the beneficiary is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate "other undertaking of the group".
FC0080	Indirect transactions	Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 "general remarks" above), report the "ID of intra-group transaction" (FC0010) of the related transaction in this cell.Where the reported intra-group transaction is not part of an indirect transaction, indicate "No".
FC0090	Single economic operation	Where the reported intra-group transaction is part of a single economic operation (see point 2.1 "general remarks" above), report the "ID of intra-group transaction" (FC0010) of the related transaction in this cell.Where the reported intra-group transaction is not part of a single economic operation, indicate "No".
FC0100	Transaction type	Identify the type of transaction. The following closed list of codes shall be used:1 -guarantees2 -commitment3 -letter of credit4 -undrawn credit facilities5 -assets purchased under outright forward purchase agreements (currency or other);6 -asset sale and repurchase agreements as referred to in Article 12(3) and (5) of Directive 86/635/EEC;7 -contingent liabilities8 -other.
FC0110	Transaction/issue date	Identify the ISO 8601 (yyyy-mm-dd) code of the date when the transaction/issue takes effect.
FC0120	Expiry date of agreement/contract underlying transaction	Where applicable, identify the ISO 8601 (yyyy-mm-dd) code of the date when the agreement/contract ends. If the expiry date is perpetual, use "9999-12-31".
FC0130	Currency of transaction	Identify the ISO 4217 alphabetic code of the currency in which the transaction took place. If there are two currencies involved, please identify both in cell FC0200.
FC0140	Trigger event	Where applicable, give a brief description of the event that would trigger the transaction/payment/liability (e.g. an event that would trigger a contingent liability).
FC0150	Value of transaction at starting date	Value of the transaction or collateral pledged.This item shall be reported in the reporting currency of the group.
FC0160	Value of transaction at reporting date	Value of the transaction, collateral pledged.This item shall be reported in the reporting currency of the group.
FC0170	Maximum possible value of contingent liabilities	Maximum possible value of contingent liabilities, if available, regardless of their probability (i.e. the future cash flows required to settle the contingent liability over the lifetime of that contingent liability and discounted under the relevant risk-free interest rate term structure) of contingent liabilities included in the financial conglomerate’s balance sheet. The sum of all possible cash flows if events were to trigger the guarantees provided by the "provider" (cell FC0020) to the "beneficiary" (Cell FC0050) to cover the payment of the liabilities due from the undertaking (includes letter of credit, undrawn committed borrowing facilities). This item shall not include amounts already reported under FC0150 and FC0160.
FC0180	Value of guaranteed assets	Value of the guaranteed asset for which the guarantees are received.Sectoral valuation principles may be relevant in this case.
FC0190	Revenues stemming from the off-balance-sheet items	Revenues associated with the provisions of the off-balance-sheet transactions.
FC0200	Comments	Comments shall include:a notification if the transaction has not been performed at arm’s length;any other relevant information regarding the economic nature of the operation.

5.FC.04 - IGT - Insurance and reinsurance5.1.General remarksThis part of the annex sets out additional instructions for the templates provided in Annex I to this Regulation. The first column of the next table identifies the items to be reported by identifying the columns and lines as shown in the template in that Annex.This part of the annex relates to information that financial conglomerates are to provide at least once a year.This template shall report all significant intra-group transactions between entities falling within the scope of financial conglomerate supervision according to Article 8(2) of Directive 2002/87/EC related to internal insurance and reinsurance within the group.These include but are not limited to:(a)insurance contracts of entities falling within the scope of the group with insurance companies falling within the scope of the group;(b)reinsurance treaties between related undertakings of a group;(c)facultative reinsurance between related undertakings of a group;(d)any other transaction that results in transferring underwriting risk (insurance risk) between related undertakings of a group.Financial conglomerates shall complete this template for all significant intra-group transactions required to be reported, i.e. (i) between regulated entities of different sectors belonging to the same group; (ii) between regulated entities of the same sector belonging to the same group; (iii) between a regulated entity and a non-regulated entity belonging to the same group; and (iv) between a regulated entity and any natural or legal person linked to the undertakings of the group by close links.This template shall include IGTs that were:(a)in force at the start of the reporting period;(b)initiated during the reporting period and outstanding at the reporting date;(c)initiated and expired/matured during the reporting period.Two or more transactions between entities of the group which, from an economic perspective (i) contribute to the same risk, (ii) serve the same purpose or (iii) are temporally connected in a plan, shall be considered a single economic operation. All transactions which are part of a single economic operation shall be reported whenever they are collectively at or above the corresponding threshold for significant intra-group transactions, even if they individually fall below the threshold.Any element added to significant intra-group transactions shall be reported as a separate intra-group transaction, even if the element in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking, the addition to the loan shall be recorded as a separate item with its issue date as the date of the addition.Where the transaction value is different for two transacting parties (e.g. a EUR 10000000 transaction between A and B where A records EUR 10000000, but B only receives EUR 9500000 because transaction costs of EUR 500000 have been incurred), the maximum amount shall be reported in the template as the transaction amount (EUR 10000000 in this example). Indirect transactions shall be defined as any transaction shifting risk exposures either (i) between entities within the financial conglomerate (including transactions with special purpose vehicles, collective investment undertakings, ancillary entities or unregulated entities) or (ii) between entities outside the financial conglomerate (but where ultimately the risk exposure is brought back or stays within the financial conglomerate). Where there is a chain of related intra-group transactions (e.g. A invests in B and B invests in C), this transaction shall be reported as an indirect transaction. Therefore, A to C transaction shall be reported and the comments shall mention the intermediary steps. In the case of a cascade of transactions (e.g. from A to B to C to D sequentially, where both B and C are in the conglomerate but are unregulated entities), those transactions shall also be reported.5.2.Instructions concerning specific positions

	ITEM	INSTRUCTIONS
FC0010	ID of intra-group transaction	Unique internal identification code for each intra-group transaction. It shall be consistent over time.
FC0020	Insured party/cedent name	Legal name of the entity that has transferred the underwriting risk to another insurer or reinsurer within the group.
FC0030	Identification code for insured party/cedent	The unique identification code attached to the investor/buyer/transferee by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for EEA regulated undertakings within the group, insert the identification code used in the local market and allocated by the undertaking’s competent supervisory authority;for non-EEA undertakings and non-regulated undertakings within the group, the identification code shall be provided by the group. When allocating an identification code to each non-EEA or non-regulated undertaking, the group shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits.
FC0031	Type of code for insured party/cedent	Type of ID code used for the "Identification code for insured party/cedent" item. Use either the legal entity identifier (LEI) or the specific code.
FC0040	Sector of the insured party/cedent	Where the insured party or cedent is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate "banking sector", "insurance sector" or "investments services sector".Where the insured party or cedent is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate "other undertaking of the group".
FC0050	Insurer/reinsurer name	Legal name of the insurer or reinsurer to whom the underwriting risk has been transferred.
FC0060	Identification code of insurer/reinsurer	The unique identification code attached to the investor/buyer/transferee by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for EEA regulated undertakings within the group, insert the identification code used in the local market and allocated by the undertaking’s competent supervisory authority;for non-EEA undertakings and non-regulated undertakings within the group, the identification code shall be provided by the group. When allocating an identification code to each non-EEA or non-regulated undertaking, the group shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits.
FC0061	Type of code of insurer/reinsurer	Type of ID code used for the "Identification code of insurer/reinsurer" item. Use either the legal entity identifier (LEI) or the specific code.
FC0070	Sector of the insurer/reinsurer	The financial sector of the provider within the meaning of Article 2(8) of Directive 2002/87/EC, i.e. "insurance sector".
FC0080	Indirect transactions	Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 "general remarks" above), report the "ID of intra-group transaction" (FC0010) of the related transaction in this cell.Where the reported intra-group transaction is not part of an indirect transaction, indicate "No".
FC0090	Single economic operation	Where the reported intra-group transaction is part of a single economic operation (see point 2.1 "general remarks" above), report the "ID of intra-group transaction" (FC0010) of the related transaction in this cell.Where the reported intra-group transaction is not part of a single economic operation, indicate "No".
FC0100	Type of transaction	Identify the type of contract/treaty. The following closed list of codes shall be used:1 -insurance2 -reinsurance.
FC0110	Transaction	If C100 = reinsurance, then identify the type of reinsurance contract/treaty. The following closed list of codes shall be used:1 -quota share2 -variable quota share3 -surplus4 -excess of loss (per event and per risk)5 -excess of loss (per risk)6 -excess of loss (per event)7 -excess of loss "back-up" (protection against follow-on events which certain catastrophes can cause such as flooding or fire)8 -excess of loss with basis risk9 -reinstatement cover10 -aggregate excess of loss11 -unlimited excess of loss12 -stop loss13 -other proportional treaties14 -other non-proportional treaties15 -financial reinsurance16 -facultative proportional17 -facultative non-proportional.Other proportional treaties (code 13) and other non-proportional treaties (code 14) can be used for hybrid types of reinsurance treaties.
FC0120	Starting date	Identify the ISO 8601 (yyyy-mm-dd) code of the date of commencement of the reinsurance contract/treaty in question.
FC0130	Expiry date	Identify the ISO 8601 (yyyy-mm-dd) code of the expiry date of the reinsurance contract/treaty in question (i.e. the last date that the reinsurance contract/treaty in question is in force).This item is not reported if there is no expiry date (for example, the contract is open-ended and only ends when one of the parties gives notice to that effect).
FC0140	Currency of transaction	Identify the ISO 4217 alphabetic code of the currency of payments for the specific reinsurance contract/treaty.
FC0150	Maximum cover by transaction	For quota share or a surplus treaty, 100% of the maximum amount that has been set for the entire contract/treaty is stated here (e.g. EUR 10000000). In the case of unlimited cover, insert "-1" here.This item has to be reported in the currency of the transaction.
FC0160	Net receivables	The amount resulting from the sum of (i) claims paid by the (re)insurer but not yet reimbursed by the (re)insurer; (ii) commission to be paid by the (re)insurer; and (iii) other receivables minus debts to the (re)insurer. Cash deposits are excluded and are to be considered as guarantees received.This item has to be reported in the reporting currency of the group.
FC0170	Total reinsurance recoverables	The total amount due from the reinsurer at the reporting date. This includes:any premium provision for that part of the future reinsurance premium which has already been paid to the reinsurer;any claims provision for claims outstanding for insurer which have to be paid by the reinsurer;technical provisions for the amount reflecting the share of the reinsurer in the gross technical provisions. This item has to be reported in the reporting currency of the group.
FC0180	Reinsurance technical result (for reinsurance)	Reinsurance result (for reinsured entity). This is the total reinsurance commission received by the reinsured entity less the gross reinsurance premiums paid by reinsured entity plus the claims paid by the reinsurer during the reporting period plus the total reinsurance recoverables at the end of the reporting period less the total reinsurance recoverables at the start of the reporting period.This item has to be reported in the reporting currency of the group.
FC0190	Premiums (for insurance)	Total amount of gross written premiums as defined in Article 1(11) of Delegated Regulation (EU) 2015/35.For annuities stemming from non-life insurance this cell is not applicable.
FC0200	Claims (for insurance)	Total amount of gross claims paid during the year (including claims management expenses).
FC0210	Line of business	Identify the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, being reinsured.The following closed list of codes shall be used:1 -medical expense insurance2 -income protection insurance3 -workers’ compensation insurance4 -motor vehicle liability insurance5 -other motor insurance6 -marine, aviation and transport insurance7 -fire and other damage to property insurance8 -general liability insurance9 -credit and suretyship insurance10 -legal expenses insurance11 -assistance12 -miscellaneous financial loss13 -proportional medical expense reinsurance14 -proportional income protection reinsurance15 -proportional workers’ compensation reinsurance16 -proportional motor vehicle liability reinsurance17 -proportional other motor reinsurance18 -proportional marine, aviation and transport reinsurance19 -proportional fire and other damage to property reinsurance20 -proportional general liability reinsurance21 -proportional credit and suretyship reinsurance22 -proportional legal expenses reinsurance23 -proportional assistance reinsurance24 -proportional miscellaneous financial loss reinsurance25 -non-proportional health reinsurance26 -non-proportional casualty reinsurance27 -non-proportional marine, aviation and transport reinsurance28 -non-proportional property reinsurance29 -insurance with profit participation30 -index-linked and unit-linked insurance31 -other life insurance32 -annuities stemming from non-life insurance contracts and relating to health insurance obligations33 -annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations34 -life reinsurance35 -health insurance36 -health reinsuranceIf a reinsurance arrangement covers more than one line of business, then select the most significant line of business from the list above.
FC0220	Comments	Comments shall contain:a notification if the transaction has not been performed at arm’s length;any other relevant information regarding the economic nature of the operation.

6.FC.05 - IGT - P & L6.1.General remarksThis annex sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the next table identifies the items to be reported by identifying the columns and lines as shown in the template in that Annex.This part of the annex relates to information that financial conglomerates are to provide at least once a year.This template shall report the P&L related to all significant intra-group transactions between entities falling within the scope of financial conglomerate supervision according to Article 8(2) of Directive 2002/87/EC or P&L transaction related to or considered as significant intra-group transactions. These include but are not limited to:(a)fees;(b)commissions;(c)interest;(d)dividends.Intra-group outsourcing or internal cost-sharing leading to significant intra-group transactions shall be reported.Although interest and dividends are reported in FC.01 and FC.04, they also have to be reported in FC.05 P&L. Financial conglomerates shall complete this template for all significant intra-group transactions required to be reported, i.e. (i) between regulated entities of different sectors belonging to the same group; (ii) between regulated entities of the same sector belonging to the same group; (iii) between a regulated entity and a non-regulated entity belonging to the same group; and (iv) between a regulated entity and any natural or legal person linked to the undertakings of the group by close links.This template shall include intra-group transactions that were:in force at the start of the reporting period;initiated during the reporting period and outstanding at the reporting date;initiated and expired/matured during the reporting period.Two or more transactions between entities of the group which, from an economic perspective, (i) contribute to the same risk, (ii) serve the same purpose or (iii) are temporally connected in a plan, shall be considered a single economic operation.All transactions which are part of a single economic operation shall be reported whenever they are collectively at or above the corresponding threshold for significant intra-group transactions, even if they individually fall below the threshold.Any element added to significant intra-group transactions shall be reported as a separate intra-group transaction, even if the element in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking, the addition to the loan shall be recorded as a separate item with its issue date as the date of the addition.Where the transaction value is different for two transacting parties (e.g. a EUR 10000000 transaction between A and B where A records EUR 10000000, but B only receives EUR 9500000 because transaction costs of EUR 500000 have been incurred), the maximum amount shall be reported in the template as the transaction amount (EUR 10000000 in this example). Indirect transactions shall be defined as any transaction shifting risk exposures either (i) between entities within the financial conglomerate (including transactions with special purpose vehicles, collective investment undertakings, ancillary entities or unregulated entities) or (ii) between entities outside the financial conglomerate (but where ultimately the risk exposure is brought back or stays within the financial conglomerate). Where there is a chain of related intra-group transactions (e.g. A invests in B and B invests in C), this transaction shall be reported as an indirect transaction. Therefore, A to C transaction shall be reported and the comments shall mention the intermediary steps. In the case of a cascade of transactions (e.g. from A to B to C to D sequentially, where both B and C are in the conglomerate but are unregulated entities), those transactions shall also be reported.6.2.Instructions concerning specific positions

	ITEM	INSTRUCTIONS
FC0010	ID of intra-group transaction	Unique internal identification code for each intra-group transaction. It shall be consistent over time. If related to transactions already mentioned, use the same ID.
FC0020	Revenue side name	Legal name of the entity that received the revenue from another entity within the group.
FC0030	Identification code for revenue side	The unique identification code attached to the entity that received the revenue by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for EEA regulated undertakings within the group, insert the identification code used in the local market and allocated by the undertaking's competent supervisory authority;for non-EEA undertakings and non-regulated undertakings within the group, the identification code shall be provided by the group. When allocating an identification code to each non-EEA or non-regulated undertaking, the group shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits.
FC0031	Type of code for revenue side	Type of ID code used for the "Identification code for revenue side" item. Use either the legal entity identifier (LEI) or the specific code.
FC0040	Sector of the revenue side	Where the entity that received the revenue from another entity within the group is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate "banking sector", "insurance sector" or "investments services sector".Where the entity that received the revenue from another entity within the group is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate "other undertaking of the group".
FC0050	Expense side name	Legal name of the entity that provided the revenue to another entity within the group.
FC0060	Identification code for expense side	The unique identification code attached to the entity that provided the revenue by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for EEA regulated undertakings within the group, insert the identification code used in the local market and allocated by the undertaking's competent supervisory authority;for non-EEA undertakings and non-regulated undertakings within the group, the identification code shall be provided by the group. When allocating an identification code to each non-EEA or non-regulated undertaking, the group shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5 digits.
FC0061	Type of code for expense side	Type of ID code used for the "Identification code for expense side" item. Use either the legal entity identifier (LEI) or the specific code.
FC0070	Sector of the expense side	Where the entity that provided the revenue to another entity within the group is part of the financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate "banking sector", "insurance sector" or "investments services sector".Where the entity that provided the revenue to another entity within the group is not part of the financial sector within the meaning of Article 2(8) of that Directive, indicate "other undertaking of the group".
FC0080	Indirect transactions	Where the reported intra-group transaction is part of an indirect transaction (see point 2.1 "general remarks" above), report the "ID of intra-group transaction" (FC0010) of the related transaction in this cell.Where the reported intra-group transaction is not part of an indirect transaction, indicate "No".
FC0090	Single economic operation	Where the reported intra-group transaction is part of a single economic operation (see point 2.1 "general remarks" above), report the "ID of intra-group transaction" (FC0010) of the related transaction in this cell.Where the reported intra-group transaction is not part of a single economic operation, indicate "No".
FC0100	Type of transaction	Identify the type of the P&L transaction. The following closed list of codes shall be used:1 –fees2 –commission3 –interest4 –dividends5 –costs or revenues6 –premiums for insurance7 –claims for insurance8 –technical result for reinsurance9 -others.
FC0110	Transaction	When applicable, instrument to which the revenue or the expense are linked.The following closed list of codes shall be used:1 -bonds/debt2 -equity type3 -other assets transfer4 -derivative5 -off-balance-sheet item6 -intra-group outsourcing, internal cost sharing or rental agreement7 -insurance/reinsurance8 -other.
FC0120	Currency of transaction	Identify the ISO 4217 alphabetic code of the currency of payments for the specific P&L transaction.
FC0130	Transaction date	Identify the ISO 8601 (yyyy-mm-dd) code of the date of commencement of the P&L transaction.
FC0140	Amount	Amount of the transaction or price as per agreement/contract, reported in the reporting currency of the financial conglomerate.
FC0150	Comments	Comments shall contain:a notification if the transaction has not been performed at arm’s length;any other relevant information regarding the economic nature of the operation.

7.FC.06 Risk Concentration - Exposure by counterparties7.1.General remarksThis annex sets out additional instructions in relation to the templates provided in Annex I to this Regulation. The first column of the next table identifies the items that shall be reported by identifying the columns and lines as shown in the template in that Annex.This template shall include all significant risk concentrations between entities falling within the scope of group supervision and third parties, and which can arise from the risk exposures mentioned in the template.The aim is to list the significant exposures (value of the exposures in each kind of instrument listed in the template) by individual counterparty outside the scope of the financial conglomerate. If more than one entity of the financial conglomerate is involved, a separate line is necessary for each entity.The exposure can be understood as the maximum possible exposure on a contractual basis. It is necessarily the exposure reflected on the balance sheet, on both gross basis and net basis taking into account any risk mitigation instruments or techniques. Thresholds are fixed by the coordinator after consulting the group itself.For reporting purposes the terms "group of connected counterparties" and "group of counterparties" are deemed to be equivalent to "group of connected clients" according to Article 4(1), point (39), of Regulation (EU) No 575/2013.Data are to be reported by legal entity.Data are to be provided in accordance with the sectoral rules.7.2.Instructions concerning specific positions

	ITEM	INSTRUCTIONS
FC0010	Name of the external counterparty	This is the name of the external counterparty of the financial conglomerate.
FC0020	Identification code of the external counterparty	The unique identification code attached to the investor/buyer/transferee by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for EEA external counterparties: the identification code used in the local market (if the external counterparty is regulated, the identification code allocated by the external counterparty’s competent supervisory authority);for non-EEA external counterparties: the identification code shall be provided by the conglomerate. When allocating an identification code to each non-EEA or non-regulated counterparty, the conglomerate shall comply with the following format in a consistent manner: identification code of the group of the external counterparty + ISO 3166-1 alpha-2 code of the country of the external counterparty + 5 digits.
FC0030	ID code type of the external counterparty	Type of ID code used for the "Identification code of the external counterparty" item. Use either the legal entity identifier (LEI) or the specific code.
FC0040	Name of the group (in case of group of counterparties)	Name of the group (if more than one of the external counterparties belong to the same group).
FC0050	Rating	Rating of the counterparty at the reporting reference date issued by the nominated credit assessment institution (ECAI). Where two or more credit assessments are available from nominated ECAIs and they correspond to different parameters for a rated item, the assessment generating the higher capital requirement shall be used.
FC0051	Nominated ECAI	Identify the credit assessment institution (ECAI), giving the external rating in FC0050.
FC0060	Sector	Identify the economic sector of the external counterparty on the basis of the latest version of the NACE code (the first level of hierarchy - the letter).
FC0070	Country	Identify the ISO Code (3166-1 alpha-2) of the country from which the exposure comes from. If there is an issuer issuing an instrument for an entity, this is the country where the headquarters of the entity’s issuer is located.
FC0080	Entity of the financial conglomerate	The name of the entity of the conglomerate related to the exposures. This concerns all entities and a separate entry has to be reported for each entity. If more than one entity of the conglomerate is involved, a separate line is necessary for each entity.
FC0090	ID code of the entity of the financial conglomerate	The unique identification code attached to the entity of the conglomerate by this order of priority if available:legal entity identifier (LEI);specific code.Specific code:for EEA entity of the conglomerate: identification code used in the local market. If entity of the conglomerate is regulated, the one allocated by the entity’s competent supervisory authority;for non-EEA entity of the conglomerate, the identification code shall be provided by the conglomerate. When allocating an identification code to each non-EEA or non-regulated entity of the conglomerate, the conglomerate shall comply with the following format in a consistent manner: identification code of the conglomerate + ISO 3166-1 alpha-2 code of the country of the entity of the conglomerate + 5 digits.
FC0100	ID code type of the entity of the financial conglomerate	Type of ID code used for the "Identification code of the entity of the financial conglomerate" item. Use either the legal entity identifier (LEI) or the specific code.
FC0110	Equity	The total amount of the exposures in equity instruments toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity.
FC0120	Bonds	The total amount of the exposures in bond instruments toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. The exposures for which the exemptions are applicable (FC0260) shall be included in this cell.
FC0130	Assets whose risks are mainly borne by the policyholders	The total amount of exposures in assets whose risks are mainly borne by the policyholders toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. Look-through approach shall be used when available.
FC0140	Derivatives	The total amount of the exposures in derivatives toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. The derivatives shall be reported at their replacement cost. The replacement cost shall be consistent with the one used under sectoral rules. If different exposures can be offset against each other, the data may be provided in net values (i.e. long exposure + short exposure).
FC0150	Other investments	The total amount of the exposures in other investments toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity.
FC0160	Loans and mortgages	The total amount of the exposures in loans and mortgages toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity.
FC0170	Guarantees and commitments	The total amount of the exposures (i.e. the maximum actual exposure depending on the liability of the entity) in guarantees and commitments (including unpaid tranches of loans) toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity.Guarantees issued by the entities of conglomerate shall be reported in this column, while guarantees where the financial conglomerate entities are beneficiaries shall be reported as credit or insurance risk mitigation deduction (FC0260) and in the indirect exposures cell (FC0220).
FC0180	Insurance policies	The total amount of the exposure in the insurance policies (liability limit or sum insured depending on which one represents the maximum possible exposure).
FC0190	External reinsurance	The total amount of the exposures in external reinsurance toward the external counterparty. In accordance with sectoral rules, the amount reported is to be reinsurance recoverable. If more than one entity of the group is involved, a separate line is necessary for each entity.
FC0200	Other direct exposures	The total amount of the exposures in other instruments toward the external counterparty. If more than one entity of the group is involved, a separate line is necessary for each entity. If compensation is a possibility, the net value may be presented.
FC0210	Description of others	Description of the other instruments that are reported in FC0200.
FC0220	Indirect exposures	Total amount of the exposures allocated to the guarantor or to the issuer of the collateral rather than to the immediate borrower. The protected reference original exposure (direct exposure) shall be deducted from the exposure to the original borrower in the columns of "Eligible credit or insurance risk mitigation techniques". The indirect exposure shall increase the exposure to the guarantor or issuer of collateral using the substitution effect.
FC0230	Transactions where there is an exposure to underlying assets	Total amount of exposure through transactions such as securitisation positions or exposures in the form of units or shares in collective investment undertakings ("CIUs") or through other transactions where there is an exposure to underlying assets.
FC0240	Currency	Identify the ISO 4217 alphabetic code of the currency of the exposure.
FC0250	Total amount of the exposure	Total exposure towards a single counterparty, where the asset and liabilities due from and to a single counterparty are netted off to define the total net maximum exposure (where possible). The total exposure measures the exposure towards a single counterparty and is defined as: long exposure + short exposure (contrary to a gross maximum exposure which is not requested here (i.e. long exposure + absolute value of short exposure)). No account shall be taken of any risk mitigation instruments or techniques when determining this item.
FC0260	Credit or insurance risk mitigation technique	Any deductions that come from the application of credit or insurance risk mitigation techniques allowed by the sectoral rules (e.g. reinsurance, the use of derivatives, or those risk mitigation techniques detailed by Chapter 4 of Regulation EU No 575/2013).
FC0270	Exemptions	Any deductions that come from the application of exemptions according to the sectoral rules (e.g. Article 400 of Regulation (EU) No 575/2013 or Article 187 of Commission Delegated Regulation (EU) 2015/35).
FC0280	Amount of the exposures after credit or insurance risk mitigation technique and exemptions	Amount of the exposures after credit or insurance risk mitigation technique and exemptions (net amount).

8.FC.07 Risk Concentration - Exposure by currency, sector, countryThe tables shall include the risk concentration between entities in the scope of group supervision and third parties. Exposures are to be represented by currency, sector and country, starting from the maximum exposure to the minimum one. If the country, sector or currency is not relevant, the figures may be reported under an "Other" category.The "sector" shall present the split between the following sectors:public sectorfinancial sectorcorporate sector divided by the NACE code (the first level of hierarchy - the letter).The tables shall be based on all the exposures (full balance sheet) after credit or insurance risk mitigation technique and exemptions (net amount).9.FC.08 Risk Concentration - Exposure by asset class and ratingThe tables shall include the risk concentration between entities in the scope of group supervision and third parties represented by the combination of the main asset classes and rating. For bonds the tables are presented by the combination of asset class and rating. For equity exposure, the total exposure amount and the equity exposures’ share of total assets (full balance sheet) shall be reported.The table shall be based on all the exposures within the specified asset classes, after credit or insurance risk mitigation technique and exemptions (net amount).Where two or more credit assessments are available from nominated ECAIs and they correspond to different parameters for a rated item, the assessment generating the higher capital requirement shall be used.

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