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)
Date: 2016-06-17
Institutions: European Commission
Subjects: access to information, company in difficulties, credit institution, disclosure of information, economic stabilisation, investment company, technical standard




L_2016181EN.01000101.xml










6.7.2016   


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





 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 




 


 


 


 


 


 


 









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










2.


Governance and management










3.


Critical functions and core business lines










4.


Critical counterparties (3 templates)










5.


Liabilities structure










6.


Pledged collateral










7.


Off-balance sheet










8.


Payment, clearing and settlement systems










9.


Information systems (2 templates)










10.


Interconnectedness










11.


Authorities










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’.




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.




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.




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.




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




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.




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.




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.




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.




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





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





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





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.




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;











—



capital, funding or liquidity arrangements;











—



existing or contingent credit exposures;











—



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





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










—


Facilities










—


System










—


Capital arrangements










—


Funding arrangements










—


Liquidity arrangements










—


Credit exposure










—


Cross-guarantee agreement










—


Cross-collateral arrangement










—


Cross-default provision










—


Cross-affiliate netting arrangements










—


Risk transfers










—


Back-to-back trading arrangements










—


Service level agreement










—


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





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



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