Annex III – Illustrative list of additional recovery plan indicators

Additional recovery plan indicators (non-exhaustive list provided for illustration purposes only)

1. Capital indicators

• a) (Retained earnings and reserves) / total equity
• b) Adverse information on the financial position of significant counterparties 2. Liquidity indicators
• a) Concentration of liquidity and funding sources
• b) Cost of total funding (retail and wholesale funding)
• c) Average tenure of wholesale funding
• d) Contractual maturity mismatch
• e) Cost of wholesale funding 3. Profitability indicators
• a) Cost-income ratio (operating costs / operating income)
• b) Net interest margin 4. Asset quality indicators
• a) Net non-performing loans / equity
• b) (Gross non-performing loans) / total loans
• c) Growth rate of impairments on financial assets
• d) Non-performing loans by significant geographic or sector concentration
• e) Forborne exposures⁵ / total exposures 5. Market-based indicators
• a) Price to book ratio
• b) Reputational threat to the institution or significant reputational damage 6. Macroeconomic indicators
• a) Rating under negative review or rating downgrade of sovereigns
• b) Unemployment rate

5 ‘Forborne exposures’ as defined in Articles 163– 183 of Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council. 24

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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