1.The materiality threshold for the criterion ‘clients, financial counterparts and transactions’ is met where any of the following conditions are fulfilled:
(a)the number of affected clients is higher than 10 % of all clients using the affected service;
(b)the number of affected clients using the affected service is higher than 100000;
(c)the number of affected financial counterparts is higher than 30 % of all financial counterparts carrying out activities related to the provision of the affected service;
(d)the number of affected transactions is higher than 10 % of the daily average number of transactions carried out by the financial entity related to the affected service;
(e)the amount of affected transactions is higher than 10 % of the daily average value of transactions carried out by the financial entity related to the affected service;
(f)clients or financial counterparts which have been identified as relevant in accordance with Article 1(3) have been affected.
Where the actual number of clients or financial counterparts affected or the actual number or amount of transactions affected cannot be determined, the financial entity shall estimate those numbers or amounts based on available data from comparable reference periods.