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).