In accordance w ith paragraph 2 of Part I of Annex XXIII of amended Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), for the purpose of completing
the C 66.00 maturity ladder template in Annex XXII of the same regulation, the contractual flow s resulting from legally binding agreements and the residual
maturity from the reporting date shall be reported according to the provisions of those legal agreements.

In accordance w ith Part I, paragraph 13 of the instructions for completing the C 66.00 maturity ladder template, interest outflows and inflows from all on and off
balance sheet instruments shall be included in all relevant items of the “outflows” and “inflows” sections.

With respect to interest-related flow s arising from floating rate notes, the cash flow s should be approximated by taking into account the current market-implied
forward rates applicable on the reporting date w here the amounts are not yet fixed.

With regard to interest-related flow s for institutions with deficiencies in IT systems, these institutions shall follow instructions of template C 66.00 in order to report it
as accurately as possible. In cooperation with the competent supervisory authority, the institution has to develop an adequate way forward to solve the IT
deficiencies. For the interim period, the institution should inform the supervisory authority and find an agreement to ensure appropriate reporting.