The examples listed below summarize the current interpretation of the item ‘Of which: entrusted to other entities’ (row 090) within table 22.2. Example 1: a mutual fund domiciled in Sweden, which is a part of the reporting entity Group A is using the custody of a third party (Bank Z, also domiciled in Sweden) for all its assets. It appears that the assets of the mutual fund, held in custody of Bank Z are not to be reported in as Custody assets in Table 22.2, and specifically as ‘Of which: entrusted to other entities’ (row 090) in Table 22.2. Example 2: A private customer of a reporting entity, which is domiciled in Sweden, owns Siemens shares. The reporting entity (Group A) acts as a custodian for the shares, however as the shares are held in the country foreign to the reporting entity, the reporting entity uses a sub-custodian, or agent bank, in the local market (e.g. Deutche Bank in Germany) to help provide custody services in the foreign country. The Siemens shares held with sub-custodian are to be reported in as Custody assets in Table 22.2, and specifically as ‘Of which: entrusted to other entities’ (row 090) in Table 22.2.