
Article 1 
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 

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 
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 
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
ANNEX I
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
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 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 5,0 GBP     
 Retail banking Bank A 111 Ireland 4    deposits 200 EUR     
 Retail banking Bank B 112 France 112    deposits 5,0 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 1,0 GBP        
  Bank D 114 Slovakia 1 assets under management 100 EUR        
                
                
                
                
                
                
                
                
                
ANNEX IV
SECTION 1

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 200,0 0 0 200,0 200 bp
Bank B 112 Bank W 444 EUR 1.000.000 500,0 200,0 300,0 300 bp
Bank A 111 Corporate U 650 EUR 500,0 0 400,0 100,0 100 bp
         
         
         
         
         
         
         
         
         
         
         
         
         
         

SECTION 2

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

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

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
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
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
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

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

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
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
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 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 1.  1.1. 
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. 
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. 
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. 
The level of application is determined by resolution authorities when formulating their request, either directly or indirectly, to institutions.
 2. 
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 Identifier20-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 nameName of the Entity holding a direct participation and controlling the legal entity identified in column 010.
040 Legal Entity Identifier20-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 nameName of the entity consolidating the entity listed in column 010 at the highest level according to Regulation (EU) No 575/2013.
080 Legal Entity Identifier20-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. 
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 Identifier20-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 LocationCity where the entity listed in Column 010 is legally registered.
040 Jurisdiction of incorporationJurisdiction where the entity listed in Column 010 is incorporated, identified according to ISO 3166.
050 Licensing authorityName 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 NameFirst name, Last name
080 Phone number
090 E-mail address
100-140 Key managerSenior person in the entity responsible for resolution of that entity
100 NameFirst name, Last name
110 Function
120 Department
130 Phone numbersDepartment’s telephone number and individual number of the person named in Column 100.
140 E-mail addressesDepartment’s mailbox and individual e-mail address of the person named in Column 100.
 4. 
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 functionsMeans ‘critical functions’ pursuant to Article 2(1)(35) and Article 2(2) of Directive 2014/59/EU.
020 Core business linesMeans ‘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 identifier20-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 LocationCountry in which business lines operate.
060 Number of offices/branches in a location
070-090 Material assets
070 Type
080 AmountIn Million
090 CurrencyIdentification according to ISO 4217
100-120 Material liabilities
100 Type
110 AmountIn Million
120 CurrencyIdentification according to ISO 4217
130-170 Senior management official responsible for providing information
130 NameFirst name, Last name
140 Function
150 Department
160 Phone numbersDepartment’s telephone number and individual number of the person named in Column 130.
170 E-mail addressesDepartment’s mailbox and individual e-mail address of the person named in Column 130.
 5. 
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 Identifier20-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 counterpartyCriticality 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 Identifier20-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 CurrencyIdentification according to ISO 4217
060 Original exposureMeans ‘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 mitigationsMeans ‘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 provisionsMeans ‘value adjustments and provisions’ as defined in Articles 34, 24, 110 and 111 of Regulation (EU) No 575/2013.
090 Net exposure090 = 060 – 070 – 080
100 Impact on CET1 ratioImpact 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. 
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 Identifier20-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 counterpartyCriticality 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 Identifier20-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 AmountExpressed in currency of the liability
070 CurrencyIdentification according to ISO 4217
 7. 
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 Identifier20-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 counterpartyCounterparties 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 Identifier20-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 TypeMaterial hedges provided should not be limited to accounting hedges.
060 Amount
070 CurrencyIdentification according to ISO 4217
080 Purpose of hedgeRisks intended to be hedged.
090-120 Material hedges (off-balance sheet)
090 TypeMaterial hedges provided should not be limited to accounting hedges.
100 Amount
110 CurrencyIdentification according to ISO 4217
120 Purpose of hedgeRisks intended to be hedged.
 8. 
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 Identifier20-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 liabilitiesEEA 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 liabilitiesAmount 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 liabilitiesAmount 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 liabilitiesAmount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.
080 InstitutionsAs defined in Article 2(23) of Directive 2014/59/EU.
085 Of which eligible liabilitiesAmount 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 fundsInsurance undertakings, reinsurance undertakings firms and pension and retirement funds
095 Of which eligible liabilitiesAmount 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 liabilitiesAmount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.
110 IntragroupExposures 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 liabilitiesAmount 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 liabilitiesAmount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.
130 Others/non-identifiedWhere the identity of the holder of a security is not possible, only totals should be provided.
135 Of which eligible liabilitiesAmount of liabilities that are ‘eligible liabilities’ pursuant to Article 2(1)(71) of Directive 2014/59/EU.
150 Total
160 Total eligible liabilitiesTotal 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 monthSubordinated debt which does not qualify as tier 1 or tier 2.
060 Remaining maturity of less than a yearSubordinated debt which does not qualify as tier 1 or tier 2.
070 Remaining maturity of more than a yearSubordinated debt which does not qualify as tier 1 or tier 2.
080-100 Senior unsecured debtIncludes 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 depositsExcluded from the scope of bail-in by article 44(2)(a).
140 Secured debtExcluded from the scope of bail-in by article 44(2)(b).
150 Other liabilities excluded by Article 44(2) of BRRDExcluded from the scope of bail-in by articles 44(2)(a-d) to 44(2)(f-g).
160-170 DerivativesOnly 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 TotalSum of columns 010-110, 140-160.
 9. 
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 Identifier20-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 Identifier20-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 collateralCovers all types of pledging including where there is an off-balance sheet liability or no liability (e.g. collateral swaps, default funds).
060 Identification numberISIN 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 Identifier20-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 CurrencyIdentification according to ISO 4217
110 JurisdictionLaw 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 Identifier20-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 CurrencyIdentification according to ISO 4217.
160 JurisdictionLaw of the jurisdiction applicable to the pledge contract.
 10. 
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 Identifier20-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 itemTo 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 Identifier20-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 TotalNominal value.
070 of which committedTo be filled in for credit lines only.
080 CurrencyIdentification according to ISO 4217.
090 Critical operations
100 Core business lines
110 Additional information
 11. 
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 Identifier20-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 typeCategorise 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 modeDirect or indirect.
060 Identification codeBIC 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 institutionShould 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 requirementsQualitative 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 SubstitutabilityName of potential other payment system provider that could substitute the payment system provider listed in column 040.
140 Additional information
 12. 
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 TypeTo 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 Identifier20-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 contractLicense, shared service, or other
070-080 Counterparty
070 Entity name
080 Legal Entity Identifier20-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. 
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 Identifier20-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 functionsMeans ‘critical functions’ pursuant to Articles 2(1)(35) and 2(2) of Directive 2014/59/EU.
050 Core business linesMeans ‘core business lines’ pursuant to Articles 2(1)(36) and 2(2) of Directive 2014/59/EU.
 14. 
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 nameMust be different from the name listed in column 030.
020 Legal Entity Identifier20-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 040Where 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 nameMust be different from the name listed in column 010.
040 Legal Entity Identifier20-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 020Where 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 interconnectednessTo 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 DescriptionTo be mandatory filled when columns 010 to 050 are filled.
 15. 
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 Identifier20-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. 
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 Identifier20-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 Identifier20-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 toolY (‘yes’) or N (‘no’).
070 Comments
