1. The indicator values shall be based on reported data of the relevant entity of the preceding financial year-end, on a consolidated basis, and for banks authorised in third countries on data disclosed in accordance with internationally agreed standards. The relevant authority may use indicator values of relevant entities whose financial year-end is 30 June based on their position on 31 December.

1a. By way of derogation from paragraph 1, the indicator values referred to in Article 6(1), Article 6(2), points (a), (b), and (c), and Article 6(4), points (a) and (b), shall include insurance subsidiaries.

2. The relevant authority shall determine the score of each relevant entity of the sample as the simple average of the category scores subject to a maximum category score of 500 base points for the category measuring the substitutability. 

For the categories other than the category measuring the substitutability of the services and of the financial infrastructure provided by the group, the category shall be calculated as the simple average of the values resulting from dividing each of the indicator values of that category by the denominator of the indicator computed in accordance with Article 3(3).