Additional indicators to be included in the recovery plan as appropriate (Banks)

(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

f) Increased collateral demands

g) Deposit withdrawal

3. Profitability indicators

a) Cost-income ratio (operating costs ÷ operating income)

b) Net interest/profit margin

4. Asset quality indicators

a) Off-balance-sheet exposures

b) Net non-performing loans/financing ÷ equity

c) (Gross non-performing loans/financing) ÷ total loans/financing

d) Growth rate of impairments on financial assets

e) Non-performing loans/financing by significant geographic or sector concentration

f) Forborne exposures ÷ 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