Question 1: Regarding the calculation “total exposures” for the purpose of reporting template G 01.00 - G-SII indicators and EBU items (line 0010), in accordance with recital 6 of regulation 2016/1608, the reference to the Annex of Commission Delegated Regulation (EU) No 1222/2014 in Annex XXVII to the ITS on Reporting (Regulation (EU) 451/2021 shall be understood as a reference to up-to-date specifications applied by the BCBS for G-SIB assessment exercise. The total exposures value (prior to regulatory adjustments to tier 1 and CET1 capital under the fully phased-in Basel III framework) as defined for use in the Basel III leverage ratio as of January 2014 shall be used unless noted otherwise and except for the following difference: inclusion on a consolidated basis of insurance subsidiaries. Therefore, the G01 total exposure should be the same as the leverage ratio exposure measure as calculated for row 290 of template C47, but prior to the deduction of the items that are removed from the capital measure as reported in row 270 of the template.

Question 2: Article 5(1a) of Commission Delegated Regulation (EU) No 1222/2014 clarifies that “the indicator values referred to in Article 6(1), Article 6(2), points (a), (b) and (c), and Article 6(4), points (a) and (b), shall also include insurance subsidiaries.”. In accordance also with the instructions provided in ANNEX XXVII of Regulation (EU) 451/2021, rows 0020 to 0040, 0090 and 0110 should have the same scope of consolidation as row 0010 (regulatory scope of consolidation plus insurance subsidiaries).

Question 3: The amounts deducted from the leverage ratio exposure measure that should not be deducted according to the Basel Framework, should not be considered. However, as this is not the case of the amount reported in row 0255 of C47, it should be deducted to obtain the 0010 ‘Total exposures…’ indicator of G01.