The strategies and procedures for managing these risks;

the structure and organisation of the relevant risk management functions;

the extent and nature of risk reporting and risk measurement systems; and

the guidelines for the prevention and reduction of risks and the strategies and procedures for monitoring the ongoing effectiveness of the measures taken to ensure and reduce risks.

The name of the credit institution;

an indication of the differences in the basis of consolidation for accounting and prudential purposes, with a brief description of the companies within the credit institution group, which

fully consolidated,

, in terms of its share,

deducted from own resources; and

shall not be consolidated or deducted;

any substantial, practical or legal impediments to the immediate transfer of own funds or the repayment of liabilities between the parent institution and the subsequent Institutes;

the total amount by which the actual own resources, in all the subsidiaries not included in the consolidation, is less than the minimum required amount and the name or names of those subsidiaries.

A summary of the terms and conditions of the main characteristics of all own resources items and their components;

the amount of the core capital according to Article 23 (14) (1) of the Federal Elections Act (BWG), in the case of separate disclosure of the own resources components and deductions;

the total amount of the supplementary capital in accordance with Section 23 (7) of the BWG, the subordinated capital pursuant to Section 23 (8) of the Federal Elections Act and the short-term subordinated capital according to Article 23 (8a) of the BWG;

the deductions from the core capital and the supplementary own funds in accordance with section 23 (13) of the Federal Elections Act in the case of separate disclosure of the items in accordance with Section 23 (13) (4c) of the Federal Elections Act and the deductions in accordance with Article 82 of the Regulation of the Financial Market Supervisory Authority for the implementation of the Banking Law on Solvency of Credit Institutions (solvency Regulation-SolvaV), BGBl. II No 375/2006 and

the total amount of all own funds according to the deductions and restrictions in accordance with § 23 para. 14 BWG.

A summary of the approach according to § 39a BWG, according to which the credit institution assesses the adequacy of its capital adequacy for the purpose of laying down all significant banking and banking risks;

the amount of 8 vH of the weighted exposure amounts for each exposure class in accordance with Article 22a (4) of the BWG, if the credit institution calculates the weighted exposure amounts in the credit risk standard rate;

the amount of 8 vH of the weighted exposure amounts for each exposure class in accordance with Article 22b (2) of the BWG, if the credit institution calculates the weighted exposure amounts on a basis based on internal credit ratings; this requirement applies to the Request class of the

Retail claims for all of the following categories:

Retail claims secured by real estate;

qualified revolving retail claims and

other retail accounts;

Equity positions for:

all approaches according to § 77 SolvaV;

exchange-traded equity positions, private equity positions in sufficiently diversified portfolios and other equity positions;

requirements for which a prudential transitional arrangement is applicable in relation to the minimum own resources requirement; and

claims for which protection clauses (grandfathering provisions) are applicable in relation to the minimum own resources requirement;

minimum own-resource requirements calculated in accordance with Article 22 (1) (2) and (3) of the BWG; and

According to Article 22 (1) (4) of the Federal Elections Act (BWG) and separately disclosed minimum own-aid requirements.

A description of the method according to which capital is allocated to counterparties in accordance with Section 39a of the BWG and the ceilings for loans;

a description of the rules on securing the collateralisation and the formation of reserves;

a description of the rules on correlation risks;

a description of the impact on the amount of collateralisation which the credit institution would have to make available in the event of a downgrading of its credit rating;

the sum of the current fair values of the transactions, the positive effects of netting, the current credit claims, held collaterals, net credit claims for derivatives;

Dimensions for the exposure value according to the respective method in accordance with § § 233 to 261 SolvaV;

the nominal value of reassurances in the form of credit derivatives and the distribution of credit claims, broken down by type of credit claim;

the nominal value of derivative transactions, broken down by the use of the credit institution's credit and mediation activities, and the distribution of used derivatives by product group, together with a further breakdown within the individual product groups according to acquired and sold surveys; and

in the case of the use of own estimates of the scaling factor in accordance with § 246 SolvaV, the estimation of the scaling factor.

For accounting purposes, the definitions of overdue and risk-prone;

a description of the approaches and methods used in the determination of value adjustments and provisions;

the total amount of accounts receivable receivable and without taking into account the effect of the credit risk reduction and the average amount of exposures broken down by exposure class during the reporting period;

the geographical distribution of receivables, broken down by major areas and essential classes of exposure;

the distribution of exposures to economic activities or groups of counterparties, broken down by classes of exposure;

the breakdown of all claims for residual maturity and exposure classes;

for all major economic activities or types of contracting parties, the following information:

any receivable and overdue claims, separately listed;

Value adjustments and provisions;

Expenses for value adjustments and provisions during the reporting period;

the amount of the claims at risk and overdue; these are to be carried out separately and, in the case of essential geographical areas, where practicable, including the amounts of value adjustments and provisions for each geographical area, , and

the separately shown transfer of changes in the value adjustments and provisions for exposures at risk. The information shall include the following:

a description of the type of value adjustments and provisions;

the opening stocks;

the amounts taken from the provisions during the period;

the amounts, adjusted or rebooked during the period, for estimated probable losses arising from exposures, any other corrections, including those due to exchange rate differences, summary of business activities, the acquisition and disposal of subsidiaries and transfers between risk-making orders; and

the final stocks.

The names of the recognised rating agencies and rating agents and the reasons for any changes;

the exposure classes for which credit rating agencies and rating agents are each used;

a description of the procedure for the transfer of issuers and issuance ratings to items that are not part of the trading book;

the assignment of the credit ratings of all recognised rating agencies or rating agents to the credit rating levels provided for in the credit risk standard rate, provided that the credit institution does not use the standard allocation in accordance with Article 21b (6) of the BWG; and

the exposure values and the exposure values after credit risk reduction,

which are assigned to each individual credit rating level, and

those deducted from the own resources.

For each sub-portfolio:

the characteristics of the models used;

a description of the crisis tests applied to the sub-portfolio; and

a description of the methods used for backtesting and validation of the accuracy and consistency of the internal models and modelling techniques;

the scope of the model used, approved by the FMA, and

a description of the extent and methodology of the fulfilment of the requirements in accordance with § § 198 to 202 SolvaV.

The approaches to the calculation of the minimum resource requirement for operational risks which may be used by the credit institution;

a description of the advanced measurement approach in accordance with § 22l of the Federal Elections Act, when applied by the credit institution, including a discussion of relevant internal and external factors which are taken into account in the credit institution's approach to measurement and

in the case of combined application of the approaches, the scope of the different approaches used.

The distinction between exposures to their objectives, including the intention to achieve profit and strategic reasons;

an overview of the accounting techniques and evaluation methods used, including the key assumptions and practices for the evaluation, as well as any substantial changes to these practices;

the carrying amount, fair value and, in the case of exchange-traded securities, a comparison with the market value if it differs significantly from the fair value;

the nature and amounts of exchange-traded equity positions, non-exchange-traded equity positions in sufficiently diversified portfolios and other equity positions;

the cumulative realised gains or losses from sales and liquidations during the period and

the sum of the unrealised gains or losses, the sum of the deferred revaluation gains or losses, and all those amounts included in the core capital or the supplementary own resources.

The nature of the interest rate risk and the frequency of measurement;

the key assumptions, including the assumptions regarding the repayment of loans against maturity and investor behaviour in the case of permanent deposits; and

Fluctuations in profits, economic value or other relevant measured values used in the case of up and down shocks according to the method chosen for the measurement of the interest rate risk, broken down by currency.

An explanation of the objectives of the credit institution with regard to its securitisation activities;

the functions of the credit institution in the securitisation process;

information on the extent of the exposures of the credit institution in any function;

the estimates for the calculation of the weighted exposure amounts applied by the credit institution to its securitisation activities;

a summary of the credit institution's accounting guidelines for securitisations, including

an indication of whether the transactions are treated as sales or financing;

the identification of profits from sales;

the key assumptions for the valuation of retained shares; and

the treatment of synthetic securitisations where these are not covered by other accounting guidelines;

the names of the recognised credit rating agencies used in securitisation and the types of exposures for which each agency is used;

the sum of the outstanding amounts of receivables securitised by the credit institution and subject to the securitisation framework, broken down by traditional and synthetic securitisation and by the nature of the securitised exposures;

for exposures securitised by the credit institution and subject to the securitisation framework, a breakdown of the amount of securitised and overdue securitised exposures in the manner of exposures and of the exposures incurred by the credit institution during the Period expelled losses;

the sum of the retained or acquired securitisation positions, broken down

in the manner of claims and

in a meaningful number of risk weighting bands; positions which have been weighted or deducted from 1 250 vH shall be disclosed separately;

the sum of the open amount of securitising revolving exposures, separated according to the originator share and the proportion of investors, and

a summary of the securitisation activities in the period, including the amount of securitised exposures, broken down by type of receiving; and of the profit or loss shown in the sale, depending on the nature of the receiving;

The official approved approaches or approved transitional arrangements;

an explanation and an overview of

the structure of internal credit rating systems and the relationship between internal and external credit ratings;

the use of internal estimates for purposes other than the calculation of the weighted exposure amounts in accordance with Section 22b of the BWG;

the management and recognition of credit risk reduction and

the control mechanisms for rating systems, including a description of their independence, responsibility structures and the verification of such systems;

in accordance with paragraph 2, a description of the internal rating process, separately for the following classes of exposure:

central governments and central banks;

institutions;

companies, including small or medium-sized enterprises, special financing and purchased receivings against companies;

Retail claims, separate for each of the following categories:

Retail claims secured by real estate;

Qualified revolving retail accounts;

other retail claims and

Equity positions;

the exposure values for each exposure class in accordance with Section 22b (2) of the BWG; if credit institutions use their own estimates of loss rates in case of outage (LGD) or conversion factors for the calculation of the weighted exposure amounts, receivables shall be Central governments and central banks, institutions and undertakings shall disclose separately from exposures for which credit institutions do not use such estimates;

for each of the exposure classes of central and central banks, institutions, undertakings and equity exposures, and for a sufficient number of debtor classes, including the class of debtors in the outage, which shall include: to allow meaningful differentiation of credit risk, the credit institutions shall disclose:

the sum of the exposure values according to § § 65 and 66 SolvaV;

the weighted average loss rate in case of outage (LGD) as a percentage when credit institutions use their own estimates for loss ratios in the event of failure (LGD) when calculating weighted exposure amounts;

the average weight and weight of the exposure amount; and

the amount of the unused credit lines and the exposure amount weighted average exposure values for each exposure class if credit institutions own estimates of the conversion factors for the calculation of the weighted use amounts of receiving;

for the receivables class of retail receivables and for each of the under Z 3 lit. (d) defined categories, either those described in Z 5, where available on the basis of pools, or an analysis of the exposures (outstanding exposures and exposure values for non-eligible credit lines) related to a sufficient number of classes for expected losses (EL), which allow for a meaningful differentiation of credit risk, where available on the basis of pools;

the actual value adjustments in the previous period for each exposure class, for retail claims for each of those in Z 3 lit. d defined categories, and how they differ from the experience in the past;

a description of the factors influencing the losses incurred in the previous period, such as whether the credit institution has above-average failure rates or above-average loss rates in the event of a failure (LGD) and Whereas conversion factors occurred and

a comparison of the credit institution's estimates and the actual results over a longer and sufficient period of time; this has at least information on loss estimates as compared to the actual losses for each Requirement class, for retail claims for each of Z 3 lit. d defined categories, to include a meaningful assessment of the performance of the internal credit assessment processes for each exposure class, for retail claims for each of the under Z 3 lit. (d) defined categories; where appropriate, such information shall be further broken down by credit institutions, an analysis of default probabilities (PD) and, in the case of credit institutions, own estimates; the loss rate in the event of a failure (LGD) or the conversion factors shall allow an analysis of the actual loss rates in the event of a failure (LGD) and conversion factors compared with the estimates to be disclosed in accordance with this paragraph.

The types of exposures contained in the respective exposure class;

the definitions, methods and data for the estimation and validation of the probability of default (PD) and, where applicable, loss rates in case of outage (LGD) and conversion factors, including those taken in the derivation of these variables assumptions and

the descriptions of significant deviations from the definition of the failure in accordance with § 22b (5) Z 2 BWG, including the broad segments affected by these deviations.

The rules and procedures for balance sheet and off-balance sheet netting and an indication of the extent to which the credit institution makes use of it;

the rules and procedures for the evaluation and management of collateral;

a description of the main types of collateralisation which are accepted by the credit institution;

the main types of guarantor and credit derivative counterparties and their creditworthiness;

information on market or credit risk concentrations within the credit risk reduction;

the total exposure value, where appropriate after balance sheet or off-balance sheet netting, separately for each individual exposure class and after the application of volatility adjustments resulting from appropriate financial collateral and any other Collateral security is covered when credit institutions calculate the weighted exposure amounts according to the credit risk standard rate or the internal rate-based approach, but do not estimate their own estimates of loss rates Failure (LGD) or conversion factors in relation to the respective Carry out the request class and

for each exposure class, the total exposure value, where appropriate after the balance sheet or off-balance sheet netting, which is covered by personal collateral, if the credit institutions have the weighted exposure amounts after the Calculate the credit risk standard rate or the approach based on internal credit ratings; for the exposure class of the equity exposures, this requirement applies to each of the approaches provided for in § § 77 and 78 SolvaV.