# Official Journal L 181/2016

| | ISSN 1977-0677 |
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| Official Journal
  of the European Union | L 181 |
| | |
| English edition | Legislation | Volume 596 July 2016 |

ISSN 1977-0677

Official Journal

of the European Union

L 181

English edition

Legislation

Volume 596 July 2016

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| Contents | | II   Non-legislative acts | page |
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| | | REGULATIONS |
| | * | Commission Implementing Regulation (EU) 2016/1066 of 17 June 2016 laying down implementing technical standards with regard to procedures, standard forms and templates for the provision of information for the purpose of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council (
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  ) | 1 |

Contents

II   Non-legislative acts

page

REGULATIONS

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Commission Implementing Regulation (EU) 2016/1066 of 17 June 2016 laying down implementing technical standards with regard to procedures, standard forms and templates for the provision of information for the purpose of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council (
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| | (1)   Text with EEA relevance |

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(1)   Text with EEA relevance

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| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
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EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

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II Non-legislative acts

REGULATIONS

| 6.7.2016 | EN | Official Journal of the European Union | L 181/1 |
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6.7.2016

EN

Official Journal of the European Union

L 181/1

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COMMISSION IMPLEMENTING REGULATION (EU) 2016/1066

of 17 June 2016

laying down implementing technical standards with regard to procedures, standard forms and templates for the provision of information for the purpose of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to the Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (1), and in particular Article 11(3) thereof,

Whereas:

| (1) | Resolution authorities have been conferred the task of drawing up resolution plans for credit institutions and investment firms (‘institutions’) in accordance with the requirements and the procedure laid down in Directive 2014/59/EU and for that purpose they have been empowered to request the necessary information from institutions. With specific regard to group resolution plans, the Union parent institution is to submit the relevant information to the group-level resolution authority which must then transmit it to the authorities listed in the second subparagraph of Article 13(1) of Directive 2014/59/EU in accordance with the procedure laid down therein. |
| --- | --- |

(1)

Resolution authorities have been conferred the task of drawing up resolution plans for credit institutions and investment firms (‘institutions’) in accordance with the requirements and the procedure laid down in Directive 2014/59/EU and for that purpose they have been empowered to request the necessary information from institutions. With specific regard to group resolution plans, the Union parent institution is to submit the relevant information to the group-level resolution authority which must then transmit it to the authorities listed in the second subparagraph of Article 13(1) of Directive 2014/59/EU in accordance with the procedure laid down therein.

| (2) | The procedure and a minimum set of templates to request the necessary information from institutions should be designed in a way to enable the resolution authorities to collect that information in a consistent manner across the Union and to facilitate the exchange of information among the relevant authorities. |
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(2)

The procedure and a minimum set of templates to request the necessary information from institutions should be designed in a way to enable the resolution authorities to collect that information in a consistent manner across the Union and to facilitate the exchange of information among the relevant authorities.

| (3) | In accordance with Article 11(1)(a) of Directive 2014/59/EU institutions have a duty to cooperate as much as necessary with the resolution authorities for the purposes of drawing up resolution plans. However, procedures should be designed to minimise duplicated requirements for information. In this regard, Directive 2014/59/EU envisages a duty of cooperation of the competent authorities with the resolution authorities. This cooperation entails that the competent authority and the resolution authority jointly verify whether some or all of the necessary information is already available to the competent authority, by virtue of it exercising its supervisory tasks. Where that information is available, it is appropriate that the competent authority transmits it. |
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(3)

In accordance with Article 11(1)(a) of Directive 2014/59/EU institutions have a duty to cooperate as much as necessary with the resolution authorities for the purposes of drawing up resolution plans. However, procedures should be designed to minimise duplicated requirements for information. In this regard, Directive 2014/59/EU envisages a duty of cooperation of the competent authorities with the resolution authorities. This cooperation entails that the competent authority and the resolution authority jointly verify whether some or all of the necessary information is already available to the competent authority, by virtue of it exercising its supervisory tasks. Where that information is available, it is appropriate that the competent authority transmits it.

| (4) | With a view to the overall content of resolution plans, it is appropriate that a minimum set of templates cover a core of information relating to an institution to be provided to the resolution authority. |
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(4)

With a view to the overall content of resolution plans, it is appropriate that a minimum set of templates cover a core of information relating to an institution to be provided to the resolution authority.

| (5) | This Regulation is based on the implementing technical standards submitted by the European Banking Authority (EBA) to the Commission. |
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(5)

This Regulation is based on the implementing technical standards submitted by the European Banking Authority (EBA) to the Commission.

| (6) | The EBA has conducted open public consultations on the implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (2), |
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(6)

The EBA has conducted open public consultations on the implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (2),

HAS ADOPTED THIS REGULATION:

Article 1

Provision of information for the purpose of resolution plans

The provision by an institution to the resolution authority of information necessary to draw up and implement resolution plans, in accordance with Article 11 of Directive 2014/59/EU, including group resolution plans in accordance with Article 13 of that Directive, shall be carried out following the procedure laid down in Article 2 of this Regulation and making use, where applicable, of the templates referred to in Article 3 of this Regulation.

Article 2

Procedure

1.   For the purposes of verifying, in accordance with Article 11(2) of Directive 2014/59/EU, whether part or all of the necessary information to be requested by the resolution authority from the institution in order to draw the resolution plan is already available to the competent authority, the resolution authority shall first request such information from the competent authority of the relevant institution.

2.   Where part or all the requested information is already available to the competent authority, that authority shall provide such information to the resolution authority in a timely manner

3.   Where the information is not already available to the competent authority or where the format in which the information is provided by the competent authority is not satisfactory to the resolution authority, taking into account in particular the procedure to draw up group resolution plans, the resolution authority shall directly request the institution to provide the necessary information.

4.   Where the information requested by the resolution authority in accordance with paragraph 3 is included in one of the categories set out in Article 3, the institution shall provide that information to the resolution authority by submitting the appropriate template contained in Annexes I to XII, following the instructions set out in Annex XIII.

5.   Where the information requested by the resolution authority is not covered by one of the categories set out in Article 3, the information shall be provided in the format requested by the resolution authority.

6.   A request of information by the resolution authority to an institution as referred to in paragraph 3 shall:

| (a) | specify, taking into account the volume and complexity of the requested information, the appropriate time frame within which the institution shall provide the information to the resolution authority; |
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(a)

specify, taking into account the volume and complexity of the requested information, the appropriate time frame within which the institution shall provide the information to the resolution authority;

| (b) | where the requested information is included in one of the categories set out in Article 3, specify the appropriate template contained in Annexes I to XII to be used in order to provide the information to the resolution authority; |
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(b)

where the requested information is included in one of the categories set out in Article 3, specify the appropriate template contained in Annexes I to XII to be used in order to provide the information to the resolution authority;

| (c) | where the requested information is not included in one of the categories set out in Article 3, or is not covered by any template contained in Annexes I to XII, specify the format to be used in order to provide the information to the resolution authority; |
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(c)

where the requested information is not included in one of the categories set out in Article 3, or is not covered by any template contained in Annexes I to XII, specify the format to be used in order to provide the information to the resolution authority;

| (d) | specify whether the relevant template contained in Annexes I to XII has to be completed on an individual or group level basis and whether its scope is local, Union-wide or global in accordance with the instructions contained in Annex XIII; |
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(d)

specify whether the relevant template contained in Annexes I to XII has to be completed on an individual or group level basis and whether its scope is local, Union-wide or global in accordance with the instructions contained in Annex XIII;

| (e) | provide the necessary contact details to which the information has to be provided within the resolution authority. |
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(e)

provide the necessary contact details to which the information has to be provided within the resolution authority.

Article 3

Minimum set of information included in the templates

The minimum set of templates for the provision of information under Article 11 of Directive 2014/59/EU shall include the following categories:

| (1) | organisational structure, as specified in Annex I; |
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(1)

organisational structure, as specified in Annex I;

| (2) | governance and management, as specified in Annex II; |
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(2)

governance and management, as specified in Annex II;

| (3) | critical functions and core business lines, as specified in Annex III; |
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(3)

critical functions and core business lines, as specified in Annex III;

| (4) | critical counterparties, as specified in Annex IV, Section 1: Assets, Section 2: Liabilities, and Section 3: Material hedges; |
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(4)

critical counterparties, as specified in Annex IV, Section 1: Assets, Section 2: Liabilities, and Section 3: Material hedges;

| (5) | structure of liabilities, as specified in Annex V; |
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(5)

structure of liabilities, as specified in Annex V;

| (6) | pledged collateral, as specified in Annex VI; |
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(6)

pledged collateral, as specified in Annex VI;

| (7) | off-balance-sheet, as specified in Annex VII; |
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(7)

off-balance-sheet, as specified in Annex VII;

| (8) | payment, clearing and settlement systems, as specified in Annex VIII; |
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(8)

payment, clearing and settlement systems, as specified in Annex VIII;

| (9) | information systems, as specified in Annex IX, Section 1: General information and Section 2: Mapping; |
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(9)

information systems, as specified in Annex IX, Section 1: General information and Section 2: Mapping;

| (10) | interconnectedness, as specified in Annex X; |
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(10)

interconnectedness, as specified in Annex X;

| (11) | authorities, as specified in Annex XI; |
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(11)

authorities, as specified in Annex XI;

| (12) | legal impact of resolution, as specified in Annex XII. |
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(12)

legal impact of resolution, as specified in Annex XII.

Article 4

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Official Journal of the European Union

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 17 June 2016.

For the Commission

The President

Jean-Claude JUNCKER

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(1)  
  OJ L 173, 12.6.2014, p. 190.

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(2)  Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).

2

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ANNEX I

Organisational structure

| Legal entity | Direct holder | Capital | Voting rights | Consolidating entity |
| --- | --- | --- | --- | --- |
| Entity name | Legal identifier | Entity name | Legal identifier | Entity name | Legal identifier |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
| Holding company X | 110 | NA | NA | NA | NA | NA | NA |
| Bank A (Parent) | 111 | Holding company X | 110 | 100  % | 100  % | Bank A | 111 |
| Bank B (Subsidiary) | 112 | Bank A | 111 | 80  % | 60  % | Bank A | 111 |
| Bank U | 156 | Bank B | 112 | 100  % | 100  % | Bank A | 111 |
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Legal entity

Direct holder

Capital

Voting rights

Consolidating entity

Entity name

Legal identifier

Entity name

Legal identifier

Entity name

Legal identifier

010

020

030

040

050

060

070

080

Holding company X

110

NA

NA

NA

NA

NA

NA

Bank A (Parent)

111

Holding company X

110

100  %

100  %

Bank A

111

Bank B (Subsidiary)

112

Bank A

111

80  %

60  %

Bank A

111

Bank U

156

Bank B

112

100  %

100  %

Bank A

111

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ANNEX II

Governance and management

| Legal entity | Location | Jurisdiction of incorporation | Licensing authority | Type of licence | Member of the management body responsible for providing the information for the resolution plan | Key manager |
| --- | --- | --- | --- | --- | --- | --- |
| Entity name | Legal identifier | Name | Phone number | E-mail address | Name | Function | Department | Phone numbers | E-mail addresses |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 |
| Bank A | 111 | London | GB | BoE | Deposit taking | David Jones | 4 444 444 | djones@banka.com | | | | | |
| Bank B | 112 | Paris | FR | ACP | Deposit taking, asset management | Paul Durand | 33 333 333 | pdurand@bankb.com | | | | | |
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Legal entity

Location

Jurisdiction of incorporation

Licensing authority

Type of licence

Member of the management body responsible for providing the information for the resolution plan

Key manager

Entity name

Legal identifier

Name

Phone number

E-mail address

Name

Function

Department

Phone numbers

E-mail addresses

010

020

030

040

050

060

070

080

090

100

110

120

130

140

Bank A

111

London

GB

BoE

Deposit taking

David Jones

4 444 444

djones@banka.com

Bank B

112

Paris

FR

ACP

Deposit taking, asset management

Paul Durand

33 333 333

pdurand@bankb.com

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ANNEX III

Critical functions and core business lines

| Critical functions | Core business lines | Legal entity | Location | Number of offices/branches in a location | Material assets | Material liabilities | Senior management official responsible for providing information |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Entity name | Legal identifier | Type | Amount | Currency | Type | Amount | Currency | Name | Function | Department | Phone numbers | E-mail addresses |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 |
| Deposit taking | Retail banking | Bank A | 111 | UK | 87 | | | | deposits | 5,000 | GBP | | | | | |
| | Retail banking | Bank A | 111 | Ireland | 4 | | | | deposits | 200 | EUR | | | | | |
| | Retail banking | Bank B | 112 | France | 112 | | | | deposits | 5,000 | EUR | | | | | |
| | IT centre for online banking | Entity C | 113 | Spain | 1 | | | | n/a | n/a | n/a | | | | | |
| Asset management | | Bank A | 111 | UK | 10 | assets under management | 1,000 | GBP | | | | | | | | |
| | | Bank D | 114 | Slovakia | 1 | assets under management | 100 | EUR | | | | | | | | |
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Critical functions

Core business lines

Legal entity

Location

Number of offices/branches in a location

Material assets

Material liabilities

Senior management official responsible for providing information

Entity name

Legal identifier

Type

Amount

Currency

Type

Amount

Currency

Name

Function

Department

Phone numbers

E-mail addresses

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

Deposit taking

Retail banking

Bank A

111

UK

87

deposits

5,000

GBP

Retail banking

Bank A

111

Ireland

4

deposits

200

EUR

Retail banking

Bank B

112

France

112

deposits

5,000

EUR

IT centre for online banking

Entity C

113

Spain

1

n/a

n/a

n/a

Asset management

Bank A

111

UK

10

assets under management

1,000

GBP

Bank D

114

Slovakia

1

assets under management

100

EUR

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ANNEX IV

SECTION 1

Critical counterparties (Assets)

| Legal entity | Critical counterparty | Currency | Original exposure | Credit risk mitigations | Value adjustments and provisions | Net exposure | Impact on CET1 ratio |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Entity name | Legal identifier | Entity name | Legal identifier |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 |
| Bank A | 111 | UK government | 789 | GBP | 200,000 | 0 | 0 | 200,000 | 200 bp |
| Bank B | 112 | Bank W | 444 | EUR | 1,000,000 | 500,000 | 200,000 | 300,000 | 300 bp |
| Bank A | 111 | Corporate U | 650 | EUR | 500,000 | 0 | 400,000 | 100,000 | 100 bp |
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Legal entity

Critical counterparty

Currency

Original exposure

Credit risk mitigations

Value adjustments and provisions

Net exposure

Impact on CET1 ratio

Entity name

Legal identifier

Entity name

Legal identifier

010

020

030

040

050

060

070

080

090

100

Bank A

111

UK government

789

GBP

200,000

0

0

200,000

200 bp

Bank B

112

Bank W

444

EUR

1,000,000

500,000

200,000

300,000

300 bp

Bank A

111

Corporate U

650

EUR

500,000

0

400,000

100,000

100 bp

SECTION 2

Critical counterparties (Liabilities)

| Legal entity | Critical counterparty | Funding |
| --- | --- | --- |
| Entity name | Legal identifier | Entity name | Legal identifier | Type | Amount | Currency |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 |
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Legal entity

Critical counterparty

Funding

Entity name

Legal identifier

Entity name

Legal identifier

Type

Amount

Currency

010

020

030

040

050

060

070

SECTION 3

Critical counterparties (Material hedges)

| Legal entity | Critical counterparty | Material hedges (on-balance sheet) | Material hedges (off-balance sheet) |
| --- | --- | --- | --- |
| Entity name | Legal identifier | Entity name | Legal identifier | Type | Amount | Currency | Purpose of hedge | Type | Amount | Currency | Purpose of hedge |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 |
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Legal entity

Critical counterparty

Material hedges (on-balance sheet)

Material hedges (off-balance sheet)

Entity name

Legal identifier

Entity name

Legal identifier

Type

Amount

Currency

Purpose of hedge

Type

Amount

Currency

Purpose of hedge

010

020

030

040

050

060

070

080

090

100

110

120

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ANNEX V

Liabilities structure

| 010 | Legal entity name | Bank A |
| --- | --- | --- |
| 020 | Legal idenfier | 111 |
| 030 | Governing law of the liabilities | EEA |
| |
| 040 | Date | 12/31/2013 |

010

Legal entity name

Bank A

020

Legal idenfier

111

030

Governing law of the liabilities

EEA

040

Date

12/31/2013

| | Counterparties | Debt with a legal subordination qualifying as additional tier 1 | Debt with a legal subordination qualifying as tier 2 | Debt with a legal subordination | Senior unsecured debt | Deposits | Secured debt | Other liabilities excluded by Article 44(2) of BRRD | Derivatives | TOTAL |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| < 1 month | < 1 year | > 1 year | < 1 month | < 1 year | > 1 year | < 1 month | < 1 year | > 1 year | Total | of which eligible deposits | of which covered deposits | Exposure after prudential netting | Exposure after deducting margin and collateral |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 |
| 050 | Natural persons | | | | | | | | | | | | | | | | | | |
| 055 | of which eligible liabilities | | | | | | | | | | | | | | | | | | |
| 060 | Micro, small and medium-sized enterprises | | | | | | | | | | | | | | | | | | |
| 065 | of which eligible liabilities | | | | | | | | | | | | | | | | | | |
| 070 | Large non-financial enterprises | | | | | | | | | | | | | | | | | | |
| 075 | of which eligible liabilities | | | | | | | | | | | | | | | | | | |
| 080 | Institutions | | | | | | | | | | | | | | | | | | |
| 085 | of which eligible liabilities | | | | | | | | | | | | | | | | | | |
| 090 | Insurance firms and pension funds | | | | | | | | | | | | | | | | | | |
| 095 | of which eligible liabilities | | | | | | | | | | | | | | | | | | |
| 100 | Other financial undertakings | | | | | | | | | | | | | | | | | | |
| 105 | of which eligible liabilities | | | | | | | | | | | | | | | | | | |
| 110 | Intragroup | | | | | | | | | | | | | | | | | | |
| 115 | of which eligible liabilities | | | | | | | | | | | | | | | | | | |
| 120 | Government, central banks and supranationals | | | | | | | | | | | | | | | | | | |
| 125 | of which eligible liabilities | | | | | | | | | | | | | | | | | | |
| 130 | Others/non-identified | | | | | | | | | | | | | | | | | | |
| 140 | of which eligible liabilities | | | | | | | | | | | | | | | | | | |
| 150 | TOTAL | | | | | | | | | | | | | | | | | | |
| 160 | Total eligible liabilities | | | | | | | | | | | | | | | | | | |

Counterparties

Debt with a legal subordination qualifying as additional tier 1

Debt with a legal subordination qualifying as tier 2

Debt with a legal subordination

Senior unsecured debt

Deposits

Secured debt

Other liabilities excluded by Article 44(2) of BRRD

Derivatives

TOTAL

< 1 month

< 1 year

> 1 year

< 1 month

< 1 year

> 1 year

< 1 month

< 1 year

> 1 year

Total

of which eligible deposits

of which covered deposits

Exposure after prudential netting

Exposure after deducting margin and collateral

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

050

Natural persons

055

of which eligible liabilities

060

Micro, small and medium-sized enterprises

065

of which eligible liabilities

070

Large non-financial enterprises

075

of which eligible liabilities

080

Institutions

085

of which eligible liabilities

090

Insurance firms and pension funds

095

of which eligible liabilities

100

Other financial undertakings

105

of which eligible liabilities

110

Intragroup

115

of which eligible liabilities

120

Government, central banks and supranationals

125

of which eligible liabilities

130

Others/non-identified

140

of which eligible liabilities

150

TOTAL

160

Total eligible liabilities

---

ANNEX VI

Pledged collateral

| Legal entity | Issuer of collateral | Type of collateral | Identification number | Holder of collateral | Amount | Currency | Jurisdiction | Counterparty | Amount | Currency | Jurisdiction |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Entity name | Legal identifier | Entity name | Legal identifier | Entity name | Legal identifier | Entity name | Legal identifier |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 |
| Bank A | 111 | US government | 278 | US gov bonds | | Bank L | 487 | 1 000 | USD | US | Bank B | 345 | 10 000 | USD | US |
| Bank A | 111 | Bank A | 997 | Mortgages | | BoE | 997 | 1 000 | GBP | GB | Bank C | 587 | 8 000 | GBP | GB |
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| | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | |

Legal entity

Issuer of collateral

Type of collateral

Identification number

Holder of collateral

Amount

Currency

Jurisdiction

Counterparty

Amount

Currency

Jurisdiction

Entity name

Legal identifier

Entity name

Legal identifier

Entity name

Legal identifier

Entity name

Legal identifier

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

Bank A

111

US government

278

US gov bonds

Bank L

487

1 000

USD

US

Bank B

345

10 000

USD

US

Bank A

111

Bank A

997

Mortgages

BoE

997

1 000

GBP

GB

Bank C

587

8 000

GBP

GB

---

ANNEX VII

Off-balance sheet

| Legal entity | Off-balance sheet item | Counterparty | Amount | Currency | Critical operations | Core business lines | Additional information |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Entity name | Legal identifier | Entity name | Legal identifier | Total | of which committed |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 |
| Bank A | 111 | credit line | Bank C | 113 | 10 000 000 | 10 000 000 | GBP | | | agreement expiring end 2015 |
| Bank A | 111 | credit line | Bank D | 114 | –5,000,000 | 0 | EUR | | | agreement expiring end 2015 |
| | | | | | | | | | | |
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| | | | | | | | | | | |

Legal entity

Off-balance sheet item

Counterparty

Amount

Currency

Critical operations

Core business lines

Additional information

Entity name

Legal identifier

Entity name

Legal identifier

Total

of which committed

010

020

030

040

050

060

070

080

090

100

110

Bank A

111

credit line

Bank C

113

10 000 000

10 000 000

GBP

agreement expiring end 2015

Bank A

111

credit line

Bank D

114

–5,000,000

0

EUR

agreement expiring end 2015

---

ANNEX VIII

Payment, clearing and settlement systems

| Legal entity | System | Representative Institution | Mapping to critical function | Mapping to core business line | Membership requirements | Impact of resolution proceedings on membership or contract with the representative institution | Substituability | Additional information |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Entity name | Legal identifier | System type | Designation | Participation mode | Identification code | Entity name | Identification code |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 |
| Bank A | 111 | Depository | Clearstream | indirect | | Bank W | | | Securities trading | | Membership cancelled | Euroclear | |
| Bank B | 112 | Payment | TARGET | direct | | | | Payment | | | | | |
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| | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |

Legal entity

System

Representative Institution

Mapping to critical function

Mapping to core business line

Membership requirements

Impact of resolution proceedings on membership or contract with the representative institution

Substituability

Additional information

Entity name

Legal identifier

System type

Designation

Participation mode

Identification code

Entity name

Identification code

010

020

030

040

050

060

070

080

090

100

110

120

130

140

Bank A

111

Depository

Clearstream

indirect

Bank W

Securities trading

Membership cancelled

Euroclear

Bank B

112

Payment

TARGET

direct

Payment

---

ANNEX IX

SECTION 1

Information systems (General information)

| System | Group entity party to the contract | Type of contract | Counterparty | Person responsible | Impact of resolution proceedings on continuity of access to information systems |
| --- | --- | --- | --- | --- | --- |
| Identification | Type | Description | Entity name | Legal identifier | Entity name | Legal identifier | Name | Phone number | Email address |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 |
| System A | internet banking | | Bank A | 111 | License | Entity A | | | | | |
| System B | credit approval | | Bank A | 111 | License | Entity B | | | | | |
| | credit approval | | Bank B | 112 | License | Entity B | | | | | |
| System C | other | | Bank C | 113 | Shared service | Entity C | | | | | |
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| | | | | | | | | | | | |

System

Group entity party to the contract

Type of contract

Counterparty

Person responsible

Impact of resolution proceedings on continuity of access to information systems

Identification

Type

Description

Entity name

Legal identifier

Entity name

Legal identifier

Name

Phone number

Email address

010

020

030

040

050

060

070

080

090

100

110

120

System A

internet banking

Bank A

111

License

Entity A

System B

credit approval

Bank A

111

License

Entity B

credit approval

Bank B

112

License

Entity B

System C

other

Bank C

113

Shared service

Entity C

SECTION 2

Information systems (Mapping)

| System | User |
| --- | --- |
| Entity name | Legal identifier | Critical function | Core business line |
| 010 | 020 | 030 | 040 | 050 |
| System A | Bank A | 111 | Deposit taking | Deposit taking |
| System A | Bank B | 112 | Deposit taking | Deposit taking |
| System B | Bank A | 111 | Credit | Retail |
| System B | Bank C | 113 | Credit | Corporate banking |
| System C | Bank A | 111 | All | All |
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System

User

Entity name

Legal identifier

Critical function

Core business line

010

020

030

040

050

System A

Bank A

111

Deposit taking

Deposit taking

System A

Bank B

112

Deposit taking

Deposit taking

System B

Bank A

111

Credit

Retail

System B

Bank C

113

Credit

Corporate banking

System C

Bank A

111

All

All

---

ANNEX X

Interconnectedness

| Legal entity A | Legal entity B | | |
| --- | --- | --- | --- |
| Entity name | Legal identifier | Entity name2 | Legal identifier2 | Type of interconnectedness | Description |
| 010 | 020 | 030 | 040 | 050 | 060 |
| Bank A | 101 | Bank B | 102 | Personnel | Legal staff (40 elements) |
| Bank A | 101 | Bank C | 103 | Personnel | Legal staff (40 elements) |
| Bank B | 102 | Bank C | 103 | Systems | All systems and IT infrastructures used by Bank C are also used by Bank B |
| Bank A | 101 | Bank C | 103 | Funding arrangements | The funding of Bank C is done through Bank A |
| Bank A | 101 | Entity D | 104 | Personnel | Legal staff (40 elements) |
| Bank A | 101 | Bank B | 102 | Funding arrangements | The funding of Bank B is done through Bank A |
| Bank C | 103 | Entity D | 104 | Facilities | The headquarters of Bank C and Entity D are on the same building |
| Bank A | 101 | Bank B | 102 | Liquidity arrangements | Bank A agrees to provide liquidity to Bank B when necessary |
| Entity D | 104 | Bank A | 101 | Personnel | All IT personnel of Bank A is from Entity D |
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| | | | | | |

Legal entity A

Legal entity B

Entity name

Legal identifier

Entity name2

Legal identifier2

Type of interconnectedness

Description

010

020

030

040

050

060

Bank A

101

Bank B

102

Personnel

Legal staff (40 elements)

Bank A

101

Bank C

103

Personnel

Legal staff (40 elements)

Bank B

102

Bank C

103

Systems

All systems and IT infrastructures used by Bank C are also used by Bank B

Bank A

101

Bank C

103

Funding arrangements

The funding of Bank C is done through Bank A

Bank A

101

Entity D

104

Personnel

Legal staff (40 elements)

Bank A

101

Bank B

102

Funding arrangements

The funding of Bank B is done through Bank A

Bank C

103

Entity D

104

Facilities

The headquarters of Bank C and Entity D are on the same building

Bank A

101

Bank B

102

Liquidity arrangements

Bank A agrees to provide liquidity to Bank B when necessary

Entity D

104

Bank A

101

Personnel

All IT personnel of Bank A is from Entity D

---

ANNEX XI

Authorities

| Legal entity | Supervisory authority/ies | Resolution authority | Deposit guarantee authority |
| --- | --- | --- | --- |
| Entity name | Legal identifier | Name of the authority | Phone number | Email address | Name of the authority | Phone number | Email address | Name of the authority | Phone number | Email address |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 |
| Bank A | 111 | Prudential Regulation Authority | | | Bank of England | | | Financial Services Compensation Scheme | | |
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| | | | | | | | | | | |

Legal entity

Supervisory authority/ies

Resolution authority

Deposit guarantee authority

Entity name

Legal identifier

Name of the authority

Phone number

Email address

Name of the authority

Phone number

Email address

Name of the authority

Phone number

Email address

010

020

030

040

050

060

070

080

090

100

110

Bank A

111

Prudential Regulation Authority

Bank of England

Financial Services Compensation Scheme

---

ANNEX XII

Legal impacts of resolution

| Legal entity | Third party | Type of contract | Termination affecting resolution tool | Comments |
| --- | --- | --- | --- | --- |
| Entity name | Legal identifier | Entity name | Legal identifier |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 |
| Bank B | 112 | Euronext NV | | Membership | Y | Sale of asset management activity possibly difficult in case of resolution |
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| | | | | | | |
| | | | | | | |

Legal entity

Third party

Type of contract

Termination affecting resolution tool

Comments

Entity name

Legal identifier

Entity name

Legal identifier

010

020

030

040

050

060

070

Bank B

112

Euronext NV

Membership

Y

Sale of asset management activity possibly difficult in case of resolution

---

ANNEX XIII

Instructions to complete the templates in Annexes I to XII

General instructions

1.   STRUCTURE AND CONVENTION

1.1.   Structure

The framework consists of 12 sets of templates which comprise a total of 15 templates according to the following scheme:

| 1. | Organisational structure |
| --- | --- |

1.

Organisational structure

| 2. | Governance and management |
| --- | --- |

2.

Governance and management

| 3. | Critical functions and core business lines |
| --- | --- |

3.

Critical functions and core business lines

| 4. | Critical counterparties (3 templates) |
| --- | --- |

4.

Critical counterparties (3 templates)

| 5. | Liabilities structure |
| --- | --- |

5.

Liabilities structure

| 6. | Pledged collateral |
| --- | --- |

6.

Pledged collateral

| 7. | Off-balance sheet |
| --- | --- |

7.

Off-balance sheet

| 8. | Payment, clearing and settlement systems |
| --- | --- |

8.

Payment, clearing and settlement systems

| 9. | Information systems (2 templates) |
| --- | --- |

9.

Information systems (2 templates)

| 10. | Interconnectedness |
| --- | --- |

10.

Interconnectedness

| 11. | Authorities |
| --- | --- |

11.

Authorities

| 12. | Legal impacts of resolution |
| --- | --- |

12.

Legal impacts of resolution

1.2.   Accounting standard

Institutions shall report carrying amounts under the accounting framework they use for the reporting of financial information. Institutions that are not required to report financial information shall use their respective accounting framework.

For the purpose of this Annex, ‘IAS’ and ‘IFRS’ refer to the international accounting standards as defined in Article 2 of Regulation (EC) No 1606/2002.

Amounts reported in the template should be gross book value, unless otherwise stated in the instructions.

1.3.   Numbering convention

The following general notation is used in these instructions to refer to the columns, rows and cells of a template: {Template; Row; Column}.

1.4.   Level of application

The level of application is determined by resolution authorities when formulating their request, either directly or indirectly, to institutions.

Template related instructions

2.   ANNEX I — ORGANISATIONAL STRUCTURE

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(1) detailed description of the institution’s organisational structure including a list of all legal persons

(2) identification of the direct holders and the percentage of voting and non-voting rights of each legal person

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity |
| 010 | Entity name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030-040 | Direct holder |
| 030 | Entity name

  Name of the Entity holding a direct participation and controlling the legal entity identified in column 010. |
| 040 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 030. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction. |
| 050 | Capital (%)

  Percentage of capital held by the legal entity listed in column 030 in the legal entity listed in column 010. |
| 060 | Voting rights (%)

  Percentage of voting rights held by the legal entity listed in column 030 in the legal entity listed in column 010. |
| 070-080 | Consolidating entity |
| 070 | Entity name

  Name of the entity consolidating the entity listed in column 010 at the highest level according to Regulation (EU) No 575/2013. |
| 080 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 070. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |

Columns

Legal reference and instructions

010-020

Legal entity

010

Entity name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030-040

Direct holder

030

Entity name

Name of the Entity holding a direct participation and controlling the legal entity identified in column 010.

040

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 030. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

050

Capital (%)

Percentage of capital held by the legal entity listed in column 030 in the legal entity listed in column 010.

060

Voting rights (%)

Percentage of voting rights held by the legal entity listed in column 030 in the legal entity listed in column 010.

070-080

Consolidating entity

070

Entity name

Name of the entity consolidating the entity listed in column 010 at the highest level according to Regulation (EU) No 575/2013.

080

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 070. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

3.   ANNEX II — GOVERNANCE AND MANAGEMENT

The following item listed in Section B of the Annex to Directive 2014/59/EU is covered by this template:

(3) the location, jurisdiction of incorporation, licensing and key management associated with each legal person

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity |
| 010 | Entity name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030 | Location

  City where the entity listed in Column 010 is legally registered. |
| 040 | Jurisdiction of incorporation

  Jurisdiction where the entity listed in Column 010 is incorporated, identified according to ISO 3166. |
| 050 | Licensing authority

  Name of the authority providing banking or investment firm license to the institution listed in Column 010. |
| 060 | Type of license |
| 070-090 | Member of the management body responsible for providing the resolution authorities with the information necessary for the resolution plan |
| 070 | Name

  First name, Last name |
| 080 | Phone number |
| 090 | E-mail address |
| 100-140 | Key manager

  Senior person in the entity responsible for resolution of that entity |
| 100 | Name

  First name, Last name |
| 110 | Function |
| 120 | Department |
| 130 | Phone numbers

  Department’s telephone number and individual number of the person named in Column 100. |
| 140 | E-mail addresses

  Department’s mailbox and individual e-mail address of the person named in Column 100. |

Columns

Legal reference and instructions

010-020

Legal entity

010

Entity name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030

Location

City where the entity listed in Column 010 is legally registered.

040

Jurisdiction of incorporation

Jurisdiction where the entity listed in Column 010 is incorporated, identified according to ISO 3166.

050

Licensing authority

Name of the authority providing banking or investment firm license to the institution listed in Column 010.

060

Type of license

070-090

Member of the management body responsible for providing the resolution authorities with the information necessary for the resolution plan

070

Name

First name, Last name

080

Phone number

090

E-mail address

100-140

Key manager

Senior person in the entity responsible for resolution of that entity

100

Name

First name, Last name

110

Function

120

Department

130

Phone numbers

Department’s telephone number and individual number of the person named in Column 100.

140

E-mail addresses

Department’s mailbox and individual e-mail address of the person named in Column 100.

4.   ANNEX III — CRITICAL FUNCTIONS AND CORE BUSINESS LINES

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(4) a mapping of the institution’s critical operations and core business lines including material asset holdings and liabilities relating to such operations and business lines, by reference to legal persons

(17) the member of the management body responsible for the resolution plan of the institution as well as those responsible, if different, for the different legal persons, critical operations and core business lines

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010 | Critical functions

  Means ‘critical functions’ pursuant to Article 2(1)(35) and Article 2(2) of Directive 2014/59/EU. |
| 020 | Core business lines

  Means ‘core business lines’ pursuant to Article 2(1)(36) and Article 2(2) of Directive 2014/59/EU. |
| 030-040 | Legal entity |
| 030 | Entity name |
| 040 | Legal Entity identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 050 | Location

  Country in which business lines operate. |
| 060 | Number of offices/branches in a location |
| 070-090 | Material assets |
| 070 | Type |
| 080 | Amount

  In Million |
| 090 | Currency

  Identification according to ISO 4217 |
| 100-120 | Material liabilities |
| 100 | Type |
| 110 | Amount

  In Million |
| 120 | Currency

  Identification according to ISO 4217 |
| 130-170 | Senior management official responsible for providing information |
| 130 | Name

  First name, Last name |
| 140 | Function |
| 150 | Department |
| 160 | Phone numbers

  Department’s telephone number and individual number of the person named in Column 130. |
| 170 | E-mail addresses

  Department’s mailbox and individual e-mail address of the person named in Column 130. |

Columns

Legal reference and instructions

010

Critical functions

Means ‘critical functions’ pursuant to Article 2(1)(35) and Article 2(2) of Directive 2014/59/EU.

020

Core business lines

Means ‘core business lines’ pursuant to Article 2(1)(36) and Article 2(2) of Directive 2014/59/EU.

030-040

Legal entity

030

Entity name

040

Legal Entity identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

050

Location

Country in which business lines operate.

060

Number of offices/branches in a location

070-090

Material assets

070

Type

080

Amount

In Million

090

Currency

Identification according to ISO 4217

100-120

Material liabilities

100

Type

110

Amount

In Million

120

Currency

Identification according to ISO 4217

130-170

Senior management official responsible for providing information

130

Name

First name, Last name

140

Function

150

Department

160

Phone numbers

Department’s telephone number and individual number of the person named in Column 130.

170

E-mail addresses

Department’s mailbox and individual e-mail address of the person named in Column 130.

5.   ANNEX IV, SECTION 1 — CRITICAL COUNTERPARTIES (ASSETS)

The following item listed in Section B of the Annex to Directive 2014/59/EU is covered by this template:

(10) identification of the major or most critical counterparties of the institution as well as an analysis of the impact of the failure of major counterparties in the institution’s financial situation

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity |
| 010 | Entity name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030-040 | Critical counterparty

  Criticality to be determined by the relevant authorities. Counterparties shall be reported for the relevant Groups of Connected Clients and in case a client does not belong to a Group of Connected Clients, on an individual level. Resolution authorities may request information on Groups of Connected Clients on an individual level. Group of Connected Clients is defined in Article 4(39) of Regulation (EU) No 575/2013. Information provided in this template should be complementary to the information already provided in Large Exposures. |
| 030 | Entity name |
| 040 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 050 | Currency

  Identification according to ISO 4217 |
| 060 | Original exposure

  Means ‘original exposures’ as per Articles 24, 389, 390 and 392 of Regulation (EU) No 575/2013 and should follow the approach in FINREP. |
| 070 | Credit risk mitigations

  Means ‘credit risk mitigation’ (CRM) as per Articles 399 and 401 to 403 of Regulation (EU) No 575/2013. For the purposes of this reporting, the CRM technique as defined in Article 4(57) and recognised in Part Three, Title II, Chapter 3 and 4, shall be used in accordance with the Articles 401 to 403 of Regulation (EU) No 575/2013. |
| 080 | Value adjustments and provisions

  Means ‘value adjustments and provisions’ as defined in Articles 34, 24, 110 and 111 of Regulation (EU) No 575/2013. |
| 090 | Net exposure

  090 = 060 – 070 – 080 |
| 100 | Impact on CET1 ratio

  Impact of a default of the counterparty listed in column 030 on the Core Equity Tier 1 ratio of the legal entity listed in column 010. Suggested formula for calculating Impact on CET1 ratio is:
  CET1 – ((CET1 – expected loss)/(RWA – expected loss)) = Impact on CET1.
  Where the resolution authorities determine that a more sophisticated formula is more appropriate they are free to request a different one. |

Columns

Legal reference and instructions

010-020

Legal entity

010

Entity name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030-040

Critical counterparty

Criticality to be determined by the relevant authorities. Counterparties shall be reported for the relevant Groups of Connected Clients and in case a client does not belong to a Group of Connected Clients, on an individual level. Resolution authorities may request information on Groups of Connected Clients on an individual level. Group of Connected Clients is defined in Article 4(39) of Regulation (EU) No 575/2013. Information provided in this template should be complementary to the information already provided in Large Exposures.

030

Entity name

040

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

050

Currency

Identification according to ISO 4217

060

Original exposure

Means ‘original exposures’ as per Articles 24, 389, 390 and 392 of Regulation (EU) No 575/2013 and should follow the approach in FINREP.

070

Credit risk mitigations

Means ‘credit risk mitigation’ (CRM) as per Articles 399 and 401 to 403 of Regulation (EU) No 575/2013. For the purposes of this reporting, the CRM technique as defined in Article 4(57) and recognised in Part Three, Title II, Chapter 3 and 4, shall be used in accordance with the Articles 401 to 403 of Regulation (EU) No 575/2013.

080

Value adjustments and provisions

Means ‘value adjustments and provisions’ as defined in Articles 34, 24, 110 and 111 of Regulation (EU) No 575/2013.

090

Net exposure

090 = 060 – 070 – 080

100

Impact on CET1 ratio

Impact of a default of the counterparty listed in column 030 on the Core Equity Tier 1 ratio of the legal entity listed in column 010. Suggested formula for calculating Impact on CET1 ratio is:

CET1 – ((CET1 – expected loss)/(RWA – expected loss)) = Impact on CET1.

Where the resolution authorities determine that a more sophisticated formula is more appropriate they are free to request a different one.

6.   ANNEX IV, SECTION 2 — CRITICAL COUNTERPARTIES (LIABILITIES)

The following item listed in Section B of the Annex to Directive 2014/59/EU is covered by this template:

(10) identification of the major or most critical counterparties of the institution as well as an analysis of the impact of the failure of major counterparties in the institution’s financial situation

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity |
| 010 | Entity name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030-040 | Critical counterparty

  Criticality to be determined by the relevant authorities. Information provided in this template should be complementary to the information already provided in Large Exposures. |
| 030 | Entity name |
| 040 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 050-070 | Funding |
| 050 | Type |
| 060 | Amount

  Expressed in currency of the liability |
| 070 | Currency

  Identification according to ISO 4217 |

Columns

Legal reference and instructions

010-020

Legal entity

010

Entity name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030-040

Critical counterparty

Criticality to be determined by the relevant authorities. Information provided in this template should be complementary to the information already provided in Large Exposures.

030

Entity name

040

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

050-070

Funding

050

Type

060

Amount

Expressed in currency of the liability

070

Currency

Identification according to ISO 4217

7.   ANNEX IV, SECTION 3 — CRITICAL COUNTERPARTIES (MATERIAL HEDGES)

The following item listed in Section B of the Annex to Directive 2014/59/EU is covered by this template:

(9) the material hedges of the institution including a mapping to legal persons

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity |
| 010 | Entity name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030-040 | Critical counterparty

  Counterparties shall be reported for the relevant Groups of Connected Clients and in case a client does not belong to a Group of Connected Clients, on an individual level. Resolution authorities may request information on Groups of Connected Clients on an individual level. Group of Connected Clients is defined in Article 4(39) of Regulation (EU) No 575/2013. |
| 030 | Entity name |
| 040 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 050-080 | Material hedges (on-balance sheet) |
| 050 | Type

  Material hedges provided should not be limited to accounting hedges. |
| 060 | Amount |
| 070 | Currency

  Identification according to ISO 4217 |
| 080 | Purpose of hedge

  Risks intended to be hedged. |
| 090-120 | Material hedges (off-balance sheet) |
| 090 | Type

  Material hedges provided should not be limited to accounting hedges. |
| 100 | Amount |
| 110 | Currency

  Identification according to ISO 4217 |
| 120 | Purpose of hedge

  Risks intended to be hedged. |

Columns

Legal reference and instructions

010-020

Legal entity

010

Entity name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030-040

Critical counterparty

Counterparties shall be reported for the relevant Groups of Connected Clients and in case a client does not belong to a Group of Connected Clients, on an individual level. Resolution authorities may request information on Groups of Connected Clients on an individual level. Group of Connected Clients is defined in Article 4(39) of Regulation (EU) No 575/2013.

030

Entity name

040

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

050-080

Material hedges (on-balance sheet)

050

Type

Material hedges provided should not be limited to accounting hedges.

060

Amount

070

Currency

Identification according to ISO 4217

080

Purpose of hedge

Risks intended to be hedged.

090-120

Material hedges (off-balance sheet)

090

Type

Material hedges provided should not be limited to accounting hedges.

100

Amount

110

Currency

Identification according to ISO 4217

120

Purpose of hedge

Risks intended to be hedged.

8.   ANNEX V — LIABILITIES STRUCTURE

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(5) a detailed description of the components of the institution’s and all its legal entities’ liabilities, separating, at a minimum by types and amounts of short term and long-term debt, secured, unsecured and subordinated liabilities

(6) details of those liabilities of the institution that are eligible liabilities

Instructions concerning specific rows:

| Rows | Legal reference and instructions |
| --- | --- |
| 010 | Legal entity name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030 | Governing law of the liabilities

  EEA or ‘third country’. Resolution authorities are free to set a threshold above which they would require a breakdown into different third countries. |
| 040 | Date |
| 050 | Natural persons |
| 055 | Of which eligible liabilities


  Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU. |
| 060 | Micro, small and medium-sized enterprises |
| 065 | Of which eligible liabilities


  Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU. |
| 070 | Large non-financial enterprises |
| 075 | Of which eligible liabilities


  Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU. |
| 080 | Institutions

  As defined in Article 2(23) of Directive 2014/59/EU. |
| 085 | Of which eligible liabilities


  Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.
  Debt with legal subordination (column 050) and senior unsecured debt (column 080) of institutions, with original maturity of less than 7 days should not be included in the ‘of which eligible liabilities’ amount provided in row 085 because in line with Article 44(2) of Directive 2014/59/EU, such liabilities are excluded from bail-in. |
| 090 | Insurance firms and pension funds

  Insurance undertakings, reinsurance undertakings firms and pension and retirement funds |
| 095 | Of which eligible liabilities


  Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU. |
| 100 | Other financial undertakings |
| 105 | Of which eligible liabilities


  Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU. |
| 110 | Intragroup

  Exposures towards entities within the same group. Such exposures shall be listed in that row only to avoid double counting (e.g. exposures towards a bank belonging to the same group should be identified in row 110 and not in row 080 on ‘credit institutions’). |
| 115 | Of which eligible liabilities


  Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU. |
| 120 | Government, central banks and supranationals |
| 125 | Of which eligible liabilities


  Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU. |
| 130 | Others/non-identified

  Where the identity of the holder of a security is not possible, only totals should be provided. |
| 135 | Of which eligible liabilities


  Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU. |
| 150 | Total |
| 160 | Total eligible liabilities

  Total of ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU. |

Rows

Legal reference and instructions

010

Legal entity name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030

Governing law of the liabilities

EEA or ‘third country’. Resolution authorities are free to set a threshold above which they would require a breakdown into different third countries.

040

Date

050

Natural persons

055

Of which eligible liabilities

Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.

060

Micro, small and medium-sized enterprises

065

Of which eligible liabilities

Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.

070

Large non-financial enterprises

075

Of which eligible liabilities

Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.

080

Institutions

As defined in Article 2(23) of Directive 2014/59/EU.

085

Of which eligible liabilities

Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.

Debt with legal subordination (column 050) and senior unsecured debt (column 080) of institutions, with original maturity of less than 7 days should not be included in the ‘of which eligible liabilities’ amount provided in row 085 because in line with Article 44(2) of Directive 2014/59/EU, such liabilities are excluded from bail-in.

090

Insurance firms and pension funds

Insurance undertakings, reinsurance undertakings firms and pension and retirement funds

095

Of which eligible liabilities

Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.

100

Other financial undertakings

105

Of which eligible liabilities

Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.

110

Intragroup

Exposures towards entities within the same group. Such exposures shall be listed in that row only to avoid double counting (e.g. exposures towards a bank belonging to the same group should be identified in row 110 and not in row 080 on ‘credit institutions’).

115

Of which eligible liabilities

Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.

120

Government, central banks and supranationals

125

Of which eligible liabilities

Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.

130

Others/non-identified

Where the identity of the holder of a security is not possible, only totals should be provided.

135

Of which eligible liabilities

Amount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.

150

Total

160

Total eligible liabilities

Total of ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.

Instructions concerning specific columns

| Columns | Legal reference and instructions |
| --- | --- |
| 010 | Debt with a legal subordination qualifying as additional tier 1 |
| 020-040 | Debt with a legal subordination qualifying as tier 2 |
| 020 | Remaining maturity of less than a month |
| 030 | Remaining maturity of less than a year |
| 040 | Remaining maturity of more than a year |
| 050-070 | Debt with a legal subordination |
| 050 | Remaining maturity of less than a month

  Subordinated debt which does not qualify as tier 1 or tier 2. |
| 060 | Remaining maturity of less than a year

  Subordinated debt which does not qualify as tier 1 or tier 2. |
| 070 | Remaining maturity of more than a year

  Subordinated debt which does not qualify as tier 1 or tier 2. |
| 080-100 | Senior unsecured debt

  Includes certificates of deposits and commercial papers |
| 080 | Remaining maturity of less than a month |
| 090 | Remaining maturity of less than a year |
| 100 | Remaining maturity of more than a year |
| 110-130 | Deposits |
| 110 | Total |
| 120 | Of which Eligible deposits |
| 130 | Of which Covered deposits


  Excluded from the scope of bail-in by article 44(2)(a). |
| 140 | Secured debt

  Excluded from the scope of bail-in by article 44(2)(b). |
| 150 | Other liabilities excluded by Article 44(2) of BRRD

  Excluded from the scope of bail-in by articles 44(2)(a-d) to 44(2)(f-g). |
| 160-170 | Derivatives

  Only on-balance sheet items. Off-balance sheet items should be reported in Annex VII. |
| 160 | Exposure after prudential netting |
| 170 | Exposure after deducting margin and collateral |
| 180 | Total

  Sum of columns 010-110, 140-160. |

Columns

Legal reference and instructions

010

Debt with a legal subordination qualifying as additional tier 1

020-040

Debt with a legal subordination qualifying as tier 2

020

Remaining maturity of less than a month

030

Remaining maturity of less than a year

040

Remaining maturity of more than a year

050-070

Debt with a legal subordination

050

Remaining maturity of less than a month

Subordinated debt which does not qualify as tier 1 or tier 2.

060

Remaining maturity of less than a year

Subordinated debt which does not qualify as tier 1 or tier 2.

070

Remaining maturity of more than a year

Subordinated debt which does not qualify as tier 1 or tier 2.

080-100

Senior unsecured debt

Includes certificates of deposits and commercial papers

080

Remaining maturity of less than a month

090

Remaining maturity of less than a year

100

Remaining maturity of more than a year

110-130

Deposits

110

Total

120

Of which Eligible deposits

130

Of which Covered deposits

Excluded from the scope of bail-in by article 44(2)(a).

140

Secured debt

Excluded from the scope of bail-in by article 44(2)(b).

150

Other liabilities excluded by Article 44(2) of BRRD

Excluded from the scope of bail-in by articles 44(2)(a-d) to 44(2)(f-g).

160-170

Derivatives

Only on-balance sheet items. Off-balance sheet items should be reported in Annex VII.

160

Exposure after prudential netting

170

Exposure after deducting margin and collateral

180

Total

Sum of columns 010-110, 140-160.

9.   ANNEX VI — PLEDGED COLLATERAL

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(7) an identification of the processes needed to determine to whom the institution has pledged collateral, the person that holds the collateral and the jurisdiction in which the collateral is located

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity |
| 010 | Entity name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030-040 | Issuer of collateral |
| 030 | Entity name |
| 040 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 050 | Type of collateral

  Covers all types of pledging including where there is an off-balance sheet liability or no liability (e.g. collateral swaps, default funds). |
| 060 | Identification number

  ISIN code. Where the ‘ISIN code’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 070-080 | Holder of collateral |
| 070 | Entity name |
| 080 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 090 | Amount |
| 100 | Currency

  Identification according to ISO 4217 |
| 110 | Jurisdiction

  Law of the jurisdiction applicable to the holder of the collateral as identified in column 070 (e.g. German law). |
| 120-130 | Counterparty |
| 120 | Name |
| 130 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 140 | Amount |
| 150 | Currency

  Identification according to ISO 4217. |
| 160 | Jurisdiction

  Law of the jurisdiction applicable to the pledge contract. |

Columns

Legal reference and instructions

010-020

Legal entity

010

Entity name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030-040

Issuer of collateral

030

Entity name

040

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

050

Type of collateral

Covers all types of pledging including where there is an off-balance sheet liability or no liability (e.g. collateral swaps, default funds).

060

Identification number

ISIN code. Where the ‘ISIN code’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

070-080

Holder of collateral

070

Entity name

080

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

090

Amount

100

Currency

Identification according to ISO 4217

110

Jurisdiction

Law of the jurisdiction applicable to the holder of the collateral as identified in column 070 (e.g. German law).

120-130

Counterparty

120

Name

130

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

140

Amount

150

Currency

Identification according to ISO 4217.

160

Jurisdiction

Law of the jurisdiction applicable to the pledge contract.

10.   ANNEX VII — OFF-BALANCE SHEET

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(8) a description of the off balance sheet exposures of the institution and its legal entities, including a mapping to its critical operations and core business lines

(21) information on off-balance sheet activities, hedging strategies

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity |
| 010 | Entity name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030 | Off-balance sheet item

  To be identified under the three following categories: ‘guarantees’, ‘credit lines’, ‘other’. This template should not include on balance sheet items. |
| 040-050 | Counterparty |
| 040 | Entity name |
| 050 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 060-070 | Amount |
| 060 | Total

  Nominal value. |
| 070 | of which committed


  To be filled in for credit lines only. |
| 080 | Currency

  Identification according to ISO 4217. |
| 090 | Critical operations |
| 100 | Core business lines |
| 110 | Additional information |

Columns

Legal reference and instructions

010-020

Legal entity

010

Entity name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030

Off-balance sheet item

To be identified under the three following categories: ‘guarantees’, ‘credit lines’, ‘other’. This template should not include on balance sheet items.

040-050

Counterparty

040

Entity name

050

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

060-070

Amount

060

Total

Nominal value.

070

of which committed

To be filled in for credit lines only.

080

Currency

Identification according to ISO 4217.

090

Critical operations

100

Core business lines

110

Additional information

11.   ANNEX VIII, SECTION 1 – PAYMENT, CLEARING AND SETTLEMENT SYSTEMS

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(11) each system on which the institution conducts a material number or value amount of trades, including a mapping to the institution’s legal persons, critical operations and core business lines

(12) each payment, clearing or settlement system of which the institution is directly or indirectly a member, including a mapping to the institution’s legal persons, critical operations and core business lines

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity |
| 010 | Entity name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030-060 | System |
| 030 | System type

  Categorise systems using the following options: ‘Payment’, ‘Settlement’, ‘Securities clearing’, ‘Derivatives clearing’, ‘Depository’, ‘CCP’, and ‘Other’. Where more than one applies, specify all types. |
| 040 | Designation |
| 050 | Participation mode

  Direct or indirect. |
| 060 | Identification code

  BIC code. Where the ‘BIC code’ is not available another form of identification shall be provided, e.g. institution code or account number. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 070-080 | Representative institution

  Should only be filled when access is indirect. |
| 070 | Entity name |
| 080 | Identification code |
| 090 | Mapping to critical function |
| 100 | Mapping to core business line |
| 110 | Membership requirements

  Qualitative and quantitative information necessary to understand the risk of the institution’s membership being cancelled. |
| 120 | Impact of resolution proceedings on membership or contract with the representative institution |
| 130 | Substitutability

  Name of potential other payment system provider that could substitute the payment system provider listed in column 040. |
| 140 | Additional information |

Columns

Legal reference and instructions

010-020

Legal entity

010

Entity name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030-060

System

030

System type

Categorise systems using the following options: ‘Payment’, ‘Settlement’, ‘Securities clearing’, ‘Derivatives clearing’, ‘Depository’, ‘CCP’, and ‘Other’. Where more than one applies, specify all types.

040

Designation

050

Participation mode

Direct or indirect.

060

Identification code

BIC code. Where the ‘BIC code’ is not available another form of identification shall be provided, e.g. institution code or account number. Only where there is no other form of identification, it is allowed to say ‘not available’.

070-080

Representative institution

Should only be filled when access is indirect.

070

Entity name

080

Identification code

090

Mapping to critical function

100

Mapping to core business line

110

Membership requirements

Qualitative and quantitative information necessary to understand the risk of the institution’s membership being cancelled.

120

Impact of resolution proceedings on membership or contract with the representative institution

130

Substitutability

Name of potential other payment system provider that could substitute the payment system provider listed in column 040.

140

Additional information

12.   ANNEX IX, TEMPLATE 1 — INFORMATION SYSTEMS (GENERAL INFORMATION)

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(13) a detailed inventory and description of the key management information systems, including those for risk management, accounting and financial and regulatory reporting used by the institution including a mapping to the institution’s legal persons, critical operations and core business lines

(14) an identification of the owners of the systems identified in point (13), service level agreements related thereto, and any software and systems or licenses, including a mapping to their legal entities, critical operations and core business lines

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | System |
| 010 | Identification |
| 020 | Type

  To be chosen between ‘risk management’, ‘accounting’, ‘financial reporting’, ‘regulatory reporting’ and ‘other’. |
| 030 | Description |
| 040-050 | Group entity party to the contract |
| 040 | Entity name |
| 050 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 060 | Type of contract

  License, shared service, or other |
| 070-080 | Counterparty |
| 070 | Entity name |
| 080 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 090-110 | Person responsible |
| 090 | Name |
| 100 | Phone number |
| 110 | E-mail address |
| 120 | Impact of resolution proceedings on continuity of access to information systems |

Columns

Legal reference and instructions

010-020

System

010

Identification

020

Type

To be chosen between ‘risk management’, ‘accounting’, ‘financial reporting’, ‘regulatory reporting’ and ‘other’.

030

Description

040-050

Group entity party to the contract

040

Entity name

050

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

060

Type of contract

License, shared service, or other

070-080

Counterparty

070

Entity name

080

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

090-110

Person responsible

090

Name

100

Phone number

110

E-mail address

120

Impact of resolution proceedings on continuity of access to information systems

13.   ANNEX IX, TEMPLATE 2 — INFORMATION SYSTEMS (MAPPING)

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(13) a detailed inventory and description of the key management information systems, including those for risk management, accounting and financial and regulatory reporting used by the institution including a mapping to the institution’s legal persons, critical operations and core business lines

(14) an identification of the owners of the systems identified in point (13), service level agreements related thereto, and any software and systems or licenses, including a mapping to their legal entities, critical operations and core business lines

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010 | System |
| 020-050 | User |
| 020 | Entity name |
| 030 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 040 | Critical functions

  Means ‘critical functions’ pursuant to Articles 2(1)(35) and 2(2) of Directive 2014/59/EU. |
| 050 | Core business lines

  Means ‘core business lines’ pursuant to Articles 2(1)(36) and 2(2) of Directive 2014/59/EU. |

Columns

Legal reference and instructions

010

System

020-050

User

020

Entity name

030

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

040

Critical functions

Means ‘critical functions’ pursuant to Articles 2(1)(35) and 2(2) of Directive 2014/59/EU.

050

Core business lines

Means ‘core business lines’ pursuant to Articles 2(1)(36) and 2(2) of Directive 2014/59/EU.

14.   ANNEX X — INTERCONNECTEDNESS

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(15) an identification and mapping of the legal persons and the interconnections and interdependencies among the different legal persons such as:

| — | common or shared personnel, facilities and systems; |
| --- | --- |

—

common or shared personnel, facilities and systems;

| — | capital, funding or liquidity arrangements; |
| --- | --- |

—

capital, funding or liquidity arrangements;

| — | existing or contingent credit exposures; |
| --- | --- |

—

existing or contingent credit exposures;

| — | cross guarantee agreements, cross-collateral arrangements, cross-default provisions and cross-affiliate netting arrangements; |
| --- | --- |

—

cross guarantee agreements, cross-collateral arrangements, cross-default provisions and cross-affiliate netting arrangements;

| — | risk transfers and back-to-back trading arrangements; service level agreements |
| --- | --- |

—

risk transfers and back-to-back trading arrangements; service level agreements

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity A |
| 010 | Entity name

  Must be different from the name listed in column 030. |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Must be different from the identifier listed in column 040
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030-040 | Legal entity B |
| 030 | Entity name

  Must be different from the name listed in column 010. |
| 040 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Must be different from the identifier listed in column 020
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 050 | Type of interconnectedness

  To be chosen between the following categories:






  — | Personnel |

Columns

Legal reference and instructions

010-020

Legal entity A

010

Entity name

Must be different from the name listed in column 030.

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Must be different from the identifier listed in column 040

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030-040

Legal entity B

030

Entity name

Must be different from the name listed in column 010.

040

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Must be different from the identifier listed in column 020

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

050

Type of interconnectedness

To be chosen between the following categories:

—

Personnel

| — | Facilities |
| --- | --- |

—

Facilities

| — | System |
| --- | --- |

—

System

| — | Capital arrangements |
| --- | --- |

—

Capital arrangements

| — | Funding arrangements |
| --- | --- |

—

Funding arrangements

| — | Liquidity arrangements |
| --- | --- |

—

Liquidity arrangements

| — | Credit exposure |
| --- | --- |

—

Credit exposure

| — | Cross-guarantee agreement |
| --- | --- |

—

Cross-guarantee agreement

| — | Cross-collateral arrangement |
| --- | --- |

—

Cross-collateral arrangement

| — | Cross-default provision |
| --- | --- |

—

Cross-default provision

| — | Cross-affiliate netting arrangements |
| --- | --- |

—

Cross-affiliate netting arrangements

| — | Risk transfers |
| --- | --- |

—

Risk transfers

| — | Back-to-back trading arrangements |
| --- | --- |

—

Back-to-back trading arrangements

| — | Service level agreement |
| --- | --- |

—

Service level agreement

| — | Other |
| --- | --- |

—

Other

060

Description

To be mandatory filled when columns 010 to 050 are filled.

15.   ANNEX XI — AUTHORITIES

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(16) the competent and resolution authority for each legal person

(18) description of the arrangements that the institution has in place to ensure that, in the event of resolution, the resolution authority will have all the necessary information, as determined by the resolution authority, for applying the resolution tools and powers

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity |
| 010 | Name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
  Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’. |
| 030-050 | Supervisory authority/ies |
| 030 | Name of the authority |
| 040 | Phone number |
| 050 | E-mail address |
| 060-080 | Resolution authority |
| 060 | Name of the authority |
| 070 | Phone number |
| 080 | E-mail address |
| 090-110 | Deposit guarantee authority |
| 090 | Name of the authority |
| 100 | Phone numbers |
| 110 | E-mail address |

Columns

Legal reference and instructions

010-020

Legal entity

010

Name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

Where the ‘Legal Entity Identifier’ is not available for a given entity another form of identification shall be provided. Only where there is no other form of identification, it is allowed to say ‘not available’.

030-050

Supervisory authority/ies

030

Name of the authority

040

Phone number

050

E-mail address

060-080

Resolution authority

060

Name of the authority

070

Phone number

080

E-mail address

090-110

Deposit guarantee authority

090

Name of the authority

100

Phone numbers

110

E-mail address

16.   ANNEX XII – LEGAL IMPACT OF RESOLUTION

The following items listed in Section B of the Annex to Directive 2014/59/EU are covered by this template:

(19) all the agreements entered into by the institutions and their legal entities with third parties the termination of which may be triggered by a decision of the authorities to apply a resolution tool and whether the consequences of termination may affect the application of the resolution tool

Instructions concerning specific columns:

| Columns | Legal reference and instructions |
| --- | --- |
| 010-020 | Legal entity |
| 010 | Entity name |
| 020 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction. |
| 030-040 | Third party |
| 030 | Entity name |
| 040 | Legal Entity Identifier

  20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction. |
| 050 | Type of contract |
| 060 | Termination affecting resolution tool

  Y (‘yes’) or N (‘no’). |
| 070 | Comments |

Columns

Legal reference and instructions

010-020

Legal entity

010

Entity name

020

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

030-040

Third party

030

Entity name

040

Legal Entity Identifier

20-digit, alpha-numeric code of the legal entity identified in Column 010. The Legal Entity Identifier uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.

050

Type of contract

060

Termination affecting resolution tool

Y (‘yes’) or N (‘no’).

070

Comments

---