1.Unless deducted from own funds, the following items shall be reported to competent authorities separately in order to allow an assessment of the needs for stable funding:
(a)the assets that would qualify as liquid assets in accordance with Article 416, broken down by asset type;
(b)the following securities and money market instruments not included in point (a):
(i)assets qualifying for credit step 1 under Article 122;
(ii)assets qualifying for credit step 2 under Article 122;
(iii)other assets;
(c)equity securities of non-financial entities listed on a major index in a recognised exchange;
(d)other equity securities;
(e)gold;
(f)other precious metals;
(g)non-renewable loans and receivables, and separately those non-renewable loans and receivables for which borrowers are:
(i)natural persons other than commercial sole proprietors and partnerships;
(ii)SMEs that qualify for the retail exposure class under the Standardised or IRB approaches for credit risk or to a company which is eligible for the treatment set out in Article 153(4) and where the aggregate deposit placed by that client or group of connected clients is less than EUR 1 million;
(iii)sovereigns, central banks and public sector entities;
(iv)clients not referred to in points (i) and (ii) other than financial customers;
(v)clients not referred to in points (i), (ii) and (iii) that are financial customers, and thereof separately those that are credit institutions and other financial customers;
(h)non-renewable loans and receivables referred to in point (g), and thereof separately those that are:
(i)collateralised by commercial immovable property (CRE);
(ii)collateralised by residential property (RRE);
(iii)match funded (pass-through) via bonds eligible for the treatment set out in Article 129(4) or (5) or via bonds as referred to in Article 52(4) of Directive 2009/65/EC;
(i)derivatives receivables;
(j)any other assets;
(k)undrawn committed credit facilities that qualify as ‘medium risk’ or ‘medium/low risk’ under Annex I.
2.Where applicable, all items shall be presented in the five buckets described in Article 427(2).