The column of Statutory Accounts in the Balance sheet should reflect the financial statements, IFRS or any other local GAAP. In case of groups it is acknowledge that the scope of consolidation may be different. This is one of the reasons why the public disclosure template will not include the Statutory Accounts column. In this case, the statutory accounts do not need to be recalculated considering the different scope, the group should report the existing statutory accounts and provide the NCA with an explanation of material differences between the scope of financial consolidated accounts and those used for the consolidated data determined in accordance with Article 335 of the Delegated Regulation. In the exceptional case where there is no group statutory accounts at all the specific situation will have to be discussed with the NCA. Please note also the Instructions for S.02.01 as published in Annex III of the Final Report on the Reporting TS stating on the statutory accounts column: "This column is by default mandatory. In the specific cases where the group does not produce official financial statements according to local GAAP or IFRS the specific situation should be discussed with the group supervisor."