(5)(

1. a)of the Commission Delegated Regulation, the following sub-indicators are determined: (
2. a)Trading Ratio (Assets); (
3. b)Trading Ratio (Common Equity Tier 1 Capital); (
4. c)Trading Ratio (Total Risk Exposure); (
5. d)Derivatives Ratio (Assets); (
6. e)Derivatives Ratio (Common Equity Tier 1 Capital); (
7. f)Derivatives Ratio (Total Risk Exposure); (
8. g)Off Balance Sheet Exposure Ratio (Assets); (
9. h)Off Balance Sheet Exposure Ratio (Common Equity Tier 1 Capital); (
10. i)Off Balance Sheet Exposure Ratio (Total Risk Exposure). Sub-indicator (
11. a)“Trading Ratio (Assets)” consists of the following calculation: (Risk exposure amount for market risk on traded debt instruments and equity/Total assets) Sub-indicator (
12. b)“Trading Ratio (Common Equity Tier 1 Capital)” consists of the following calculation: (Risk exposure amount for market risk on traded debt instruments and equity/Common Equity Tier 1 Capital) Sub-indicator (
13. c)“Trading Ratio (Total Risk Exposure)” consists of the following calculation: (Risk exposure amount for market risk on traded debt instruments and equity/Total Risk Exposure) Where, for the purposes of each of sub-indicators (a), (
14. b)and (c): “Risk exposure amount for market risk on traded debt instruments and equity” means an amount calculated in accordance with Articles 92

(3)(b)(i) and 92

(4)(

1. b)of Regulation (EU) No 575/2013, as this amount is stated in the applicable supervisory reporting requirements of the institution concerned. Where, for the purposes of sub-indicator (b): “Common Equity Tier 1 Capital” is as referred to in Article 50 of Regulation (EU) No 575/2013 and as determined for the purpose of Template 1/CA1 of Annex I to Commission Implementing Regulation (EU) No 680/2014. Sub-indicator (
2. d)“Derivatives Ratio (Assets)” consists of the following calculation: (Derivatives exposures – (Derivatives cleared with a Central Counterparty x 50%)/Total assets) Sub-indicator (
3. e)“Derivatives Ratio (Common Equity Tier 1 Capital)” consists of the following calculation: (Derivatives exposures – (Derivatives cleared with a Central Counterparty x 50%)/Common Equity Tier 1 Capital) Sub-indicator (
4. f)“Derivatives Ratio (Total Risk Exposure)” consists of the following calculation: (Derivatives exposures – (Derivatives cleared with a Central Counterparty x 50%)/Total Risk Exposure) Where, for the purposes of each of sub-indicators (d), (
5. e)and (f): “Central Counterparty” means a legal person that interposes itself between the counterparties to the contracts traded on one or more financial markets, becoming the buyer to every seller and the seller to every buyer, and that is established in a Member State having availed itself of the option in Article 14

(5)of the OTC Regulation. Sub-indicator (

1. g)“Off Balance Sheet Exposure Ratio (Assets)” consists of the following calculation: (Total Off Balance Sheet Nominal Amount/Total Assets) Sub-indicator (
2. h)“Off Balance Sheet Exposure Ratio (Common Equity Tier 1 Capital)” consists of the following calculation: (Total Off Balance Sheet Nominal Amount/Common Equity Tier 1 Capital) Sub-indicator (
3. i)“Off Balance Sheet Exposure Ratio (Total Risk Exposure)” consists of the following calculation: (Total Off Balance Sheet Nominal Amount/Total Risk Exposure) Where, for the purposes of each of sub-indicators (g), (
4. h)and (i): “Total Off Balance Sheet Nominal Amount” means the amount as stated in the applicable supervisory reporting requirements of the institution concerned. Where, for the purposes of each of sub-indicators (
5. e)and (h): “Common Equity Tier 1 Capital” is as referred to in Article 50 of Regulation (EU) No 575/2013 and as determined for the purpose of Template 1/CA1 of Annex I to Commission Implementing Regulation (EU) No 680/2014. The following signs are applied to the sub-indicators: Sub-indicator Sign Trading Ratio (Assets) “+” Trading Ratio (Common Equity Tier 1 Capital) “+” Trading Ratio (Total Risk Exposure) “+” Derivatives Ratio (Assets) “+” Derivatives Ratio (Common Equity Tier 1 Capital) “+” Derivatives Ratio (Total Risk Exposure) “+” Off Balance Sheet Exposure Ratio (Assets) “+” Off Balance Sheet Exposure Ratio (Common Equity Tier 1 Capital) “+” Off Balance Sheet Exposure Ratio (Total Risk Exposure) “+” Each sub-indicator has an equal weight. Calculation of “Membership in an Institutional Protection Scheme” For the purposes of determining

(5)(b) of the Commission Delegated Regulation, it is determined whether the institution is a member of an Institutional Protection Scheme. The maximum value of the range referred to in Step 3 of Annex I of the Commission Delegated Regulation is taken for any institution that is a member of an Institutional Protection Scheme. The minimum value of the range referred to in Step 3 of Annex I of the Commission Delegated Regulation is taken for all other institutions. Calculation of “Extent of previous extraordinary public financial support” For the purposes of determining

(5)(c) of the Commission Delegated Regulation, the methodology referred to in Article 6

(8)of the Commission Delegated Regulation is applied. Signed for and on behalf of the CENTRAL BANK OF IRELAND 19 April 2021 GABRIEL MAKHLOUF, Governor of the Central Bank of Ireland EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation.) These Regulations prescribe certain matters for the purposes of Regulation 166 of the European Union (Bank Recovery and Resolution) Regulations 2015 ( S.I. No. 289 of 2015 ) with respect to the payment of contributions to the Bank and Investment Firm Resolution Fund. 1 OJ L 11, 17.1.2015, p. 44 2 OJ L 176, 27.6.2013, p. 1 3 OJ L 173, 12.6.2014, p. 349 4 OJ L 201, 27.7.2012, p. 1 5 OJ L 225, 30.7.2014, p. 1 6 OJ L 173, 12.6.2014, p. 190 7 OJ L 257, 28.8.2014, p. 1 8 OJ L 302, 17.11.2009, p. 32 9 OJ L 174, 1.7.2011, p. 1 10 OJ L 182, 29.6.2013, p. 19 11 OJ L 191, 28.6.2014, p.1 Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais