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The relevant authorities should apply the ancillary data (Sections 15 and 16 of the Annex to these Guidelines) to support their supervisory judgement in accordance with Article 131(10) of Directive 2013/36/EU and the memorandum items (Sections 17 to 22 of the Annex) to improve data quality and to help in developing future improvements to the identification methodology. The memorandum items should be complemented with detailed comments from relevant entities regarding data quality and availability where appropriate. 10a. Pursuant to Article 131(2a) of Directive 2013/36/EU requiring an additional identification methodology that excludes cross-border activities within the Single Resolution Mechanism (SRM), and in accordance with the international agreement by the Basel Committee of 31 May 2022 to acknowledge the progress made in the development of the European Banking Union, data items relevant for the calculation of adjusted SRM cross-jurisdictional indicators concerning institutions headquartered in Member States participating in the SRM should be considered as part of the cross-jurisdictional activity indicators and, as such, disclosed in accordance with paragraph 12, and not as ancillary or memorandum items for the G-SII identification and subcategory allocation methodology. 5 https://www.eba.europa.eu/risk-analysis-and-data/global-systemically-important-institutions
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