EN Official Journal of the European Union L 181/1

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.

(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.

(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.

(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;

(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;

(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.

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;

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

(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;

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

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

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

(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;

(10) interconnectedness, as specified in Annex X;

(11) authorities, as specified in Annex XI;

(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.

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

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

(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).

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

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

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

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 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 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

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

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

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

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

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 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

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

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

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