LegalizeCommission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2016/1066 (Text with EEA relevance.)
Article 1
Subject matter
This Regulation lays down implementing technical standards specifying procedures and a minimum set of standard templates for the submission to resolution authorities of information necessary to draw up and implement individual resolution plans, in accordance with Article 11 of Directive 2014/59/EU, and group resolution plans in accordance with Article 13 of that Directive.
Article 2
Definitions
For the purposes of this Regulation, the following definitions apply:
- (1) ‘resolution entity’ means either of the following:
- (a) an entity established in the Union, which is identified by the resolution authority in accordance with Article 12 of Directive 2014/59/EU as an entity in respect of which the resolution plan provides for resolution action; or
- (b) an institution that is not part of a group subject to consolidated supervision pursuant to Articles 111 and 112 of Directive 2013/36/EU of the European Parliament and of the Council ([^E0001]), in respect of which the resolution plan drawn pursuant to Article 10 of Directive 2014/59/EU provides for resolution action;
- (2) ‘resolution group’ means either of the following:
- (a) a resolution entity and its subsidiaries that are not:
- (i) resolution entities themselves; or
- (ii) subsidiaries of other resolution entities; or
- (iii) entities established in a third country that are not included in the resolution group in accordance with the resolution plan and their subsidiaries;
- (b) credit institutions permanently affiliated to a central body, the central body and any institution under the control of the central body when one of those entities is a resolution entity;
- (3) ‘group institution’ means a group entity which is a credit institution or an investment firm;
- (4) ‘relevant legal entity’ means a group entity that either:
- (a) provides critical functions; or
- (b) represents or provides more than 5 % of any of the following:
- (i) the total risk exposure amount of the group, referred to in Article 92(3) of Regulation (EU) No 575/2013 of the European Parliament and of the Council ([^E0002]);
- (ii) the leverage ratio total exposure measure of the group, referred to in Article 429(4) of Regulation (EU) No 575/2013;
- (iii) the operating income of the group on a consolidated basis.
Article 3
Provision of core information for the purpose of individual and group resolution plans
1.
Institutions and, in the case of groups, Union parent undertakings, shall submit to resolution authorities either directly or through the competent authority, the information specified in the templates set out in Annex I in accordance with the level of consolidation of information, frequency and format set out respectively in Articles 4, 5 and 6, and following the instructions set out in Annex II.
2.
Where a resolution authority or, in the case of groups, a group-level resolution authority, applies simplified obligations in accordance with Article 4 of Directive 2014/59/EU, it shall inform the institutions or Union parent undertakings concerned which information is not required to be included in the submission of information referred to in paragraph 1 of this Article. It shall identify that information by reference to the templates set out in Annex I.
Article 4
Level of consolidation of information
1.
Institutions that are not part of a group shall submit the information referred to in Article 3(1), with the exception of the information referred to in templates Z 07.02 and Z 04.00 of Annex I, on an individual basis.
2.
In the case of groups, Union parent undertakings shall submit the information referred to in Article 3(1) in accordance with the following specifications:
- (a) the information specified in template Z 01.00 of Annex I in relation to the following:
- (i) group entities included in its consolidated financial statements which exceed 0,5 % of total assets or total liabilities of the group;
- (ii) group institutions which exceed 0,5 % of the total risk exposure amount or 0,5 % of the total Common Equity Tier 1 of the group on the basis of the consolidated situation of the Union parent undertaking;
- (iii) group entities which provide critical functions;
- (b) the information specified in templates Z 02.00 and Z 03.00 of Annex I:
- (i) at the level of the Union parent undertaking or, where different, at the level of each resolution entity on an individual basis;
- (ii) at the level of each group institution that is a relevant legal entity and does not fall within the scope of point (i), on an individual basis, except in those cases when the resolution authority has fully waived the application of the individual minimum requirement for own funds and eligible liabilities pursuant to Article 45(11) or (12) of Directive 2014/59/EU to that institution;
- (iii) at the level of the Union parent undertaking on a consolidated basis or, where different, at the level of each resolution entity on the basis of the consolidated situation of the resolution group;
- (c) the information specified in template Z 04.00 of Annex I in relation to the financial interconnections between all relevant legal entities;
- (d) the information specified in templates Z 05.01 and Z 05.02 of Annex I:
- (i) at the level of the Union parent undertaking or, where different, at the level of each resolution entity on an individual basis;
- (ii) at the level of the Union parent undertaking on a consolidated basis or, where different, at the level of each resolution entity on the basis of the consolidated situation of the resolution group;
- (e) the information specified in template Z 06.00 of Annex I at the level of the Union parent undertaking on a consolidated basis, in relation to all credit institutions which are relevant legal entities;
- (f) the information specified in template Z 07.01 of Annex I, separately for each Member State in which the group operates;
- (g) the information specified in templates Z 07.02 and Z 07.03 and Z 07.04 of Annex I in relation to the critical functions and core business lines provided by any group entity;
- (h) the information specified in template Z 08.00 of Annex I, in relation to all critical services provided to any group entity included in template Z 01.00 of Annex I;
- (i) the information specified in template Z 09.00 of Annex I in relation to all financial market infrastructures, the disruption of which would present a serious impediment or prevent the performance of any critical function identified in template Z 07 02;
- (j) the information specified in templates Z 10.01 and Z 10.02 of Annex I in relation to all critical information systems within the group.
Article 5
Frequency, reference dates and remittance dates
1.
Institutions shall submit the information referred to in Article 3(1) at the latest by 30 April each year in respect of the last day of the previous calendar year or of the relevant financial year. If 30 April is not a business day, the information shall be provided on the following business day.
2.
Resolution authorities shall provide the necessary contact details to which the information has to be provided within the resolution authority or, where applicable, the competent authority.
3.
Institutions may submit unaudited figures. Where audited figures deviate from submitted unaudited figures, the revised, audited figures shall be submitted without undue delay. Unaudited figures are figures that have not received an external auditor's opinion whereas audited figures are figures audited by an external auditor expressing an audit opinion.
4.
Corrections to the submitted reports shall be submitted without undue delay.
Article 6
Format for the submission of information
1.
Institutions or, in the case of groups Union parent undertakings, shall submit the information referred to in Article 3(1) in the data exchange formats and representations specified by resolution authorities, and shall respect the data point definitions included in the single data point model referred to in Annex III and the validation rules referred to in Annex IV, as well as the following specifications:
- (a) information not required or not applicable shall not be included in a data submission;
- (b) numeric values shall be submitted as facts according to the following:
- (i) data points with the data type ‘Monetary amount’ shall be reported using a minimum precision equivalent to thousands of units;
- (ii) data points with the data type ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals;
- (iii) data points with the data type ‘Integer’ shall be reported using no decimals and a precision equivalent to units.
2.
The data submitted by institutions or, in the case of groups by Union parent undertakings, shall be associated with the following information:
- (a) reference date for the submission;
- (b) reporting currency;
- (c) applicable accounting standards;
- (d) identifier of the reporting entity;
- (e) level of consolidation of information in accordance with Article 4.
Article 7
Provision of additional information for the purpose of individual or group resolution plans
1.
Where a resolution authority or a group-level resolution authority, considers information not covered by any template set out in Annex I to be necessary for the purposes of drawing up and implementing resolution plans, or where the format in which additional information is provided by the competent authority pursuant to Article 8(2) is not suitable for the purposes of drawing up or implementing resolution plans, the resolution authority shall request such information from the institution or the Union parent undertaking.
2.
For the purposes of the request pursuant to paragraph 1, the resolution authority shall:
- (a) identify the additional information to be provided;
- (b) specify, taking into account the volume and complexity of the required information, the appropriate timeframe within which the institution or, in the case of groups the Union parent undertaking, shall provide the information to the resolution authority;
- (c) specify the format to be used by institutions or, in the case of groups, by Union parent undertakings in order to provide the information to the resolution authority;
- (d) specify whether the information has to be completed on an individual or group level basis and whether its scope is local, Union-wide or global;
- (e) provide the necessary contact details for the purposes of providing the additional information.
Article 8
Cooperation between competent and resolution authorities
1.
Competent and resolution authorities shall jointly verify whether part or all of the information to be provided to the resolution authority pursuant to Article 3(1) and Article 7is already available to the competent authority.
2.
Where part or all of the information is already available to the competent authority, that authority shall provide such information to the resolution authority in a timely manner.
3.
In the case referred to in paragraph 2, resolution authorities shall ensure that institutions or, in the cases of groups Union parent undertakings, are informed of the information which is required to be included in the submission of information pursuant to Article 3(1). They shall identify that information by reference to the templates set out in Annex I.
Article 9
Transition period
1.
By way of derogation from Article 5(1), for a financial year ending on a date between 1 January and 31 December 2018, the remittance date shall be 31 May 2019 at the latest.
2.
By way of derogation from Article 5(1), for a financial year ending on a date between 1 January and 31 December 2019, the remittance date shall be 30 April 2020 at the latest.
Article 10
Repeal
Implementing Regulation (EU) 2016/1066 is repealed.
Article 11
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.
ANNEX I
RESOLUTION TEMPLATES
| Template number | Template code | Name of the template or group of templates | Short name |
|---|---|---|---|
| ENTITY INFORMATION, GROUP STRUCTURE AND DEPENDENCIES | |||
| 1 | Z 01.00 | Organisational structure | ORG |
| INFORMATION ON ON- AND OFF-BALANCE SHEET ITEMS | |||
| 2 | Z 02.00 | Liability Structure | LIAB |
| 3 | Z 03.00 | Own funds requirements | OWN |
| 4 | Z 04.00 | Intragroup financial interconnections | IFC |
| 5,1 | Z 05.01 | Major counterparties (Liabilities) | MCP 1 |
| 5,2 | Z 05.02 | Major counterparties (off-balance sheet) | MCP 2 |
| 6 | Z 06.00 | Deposit insurance | DIS |
| CORE BUSINESS LINES, CRITICAL FUNCTIONS AND RELATED INFORMATION SYSTEMS AND FINANCIAL MARKET INFRASTRUCTURES | |||
| Critical functions and core business lines | |||
| 7,1 | Z 07.01 | Criticality assessment of economic functions | FUNC 1 |
| 7,2 | Z 07.02 | Mapping of critical functions to legal entities | FUNC 2 |
| 7,3 | Z 07.03 | Mapping of core business lines to legal entities | FUNC 3 |
| 7,4 | Z 07.04 | Mapping of critical functions to core business lines | FUNC 4 |
| 8 | Z 08.00 | Critical services | SERV |
| FMI services - providers and users | |||
| 9 | Z 09.00 | FMI Services - Providers and Users - Mapping to Critical Functions (FMI) | FMI 1 |
| Information systems | |||
| 10,1 | Z 10.01 | Critical Information systems (General information) | CIS 1 |
| 10,2 | Z 10.02 | Mapping of information systems | CIS 2 |
Z 01.00 - Organisational structure (ORG)
| Entity | Entity | Entity | Entity | Entity | Entity | Entity | Entity | Entity | Entity | Entity | Entity | Entity | Entity | Entity | Entity | Direct Parent | Direct Parent | Direct Parent | Direct Parent | Direct Parent |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | Code | LEI code | Entity type | Country | Included in prudential consolidation | Art 7 CRR Waiver | Art 10 CRR waiver | Total assets | Total Risk Exposure Amount | Leverage ratio exposure | Accounting standard | Contribution to total consolidated assets | Contribution to total consolidated risk exposure amount | Contribution to consolidated Leverage Ratio Exposure | Relevant legal entity | Name | Code | LEI code | Share Capital | Voting rights in the entity |
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0180 | 0190 | 0200 | 0210 |
Z 02.00 - Liability Structure (LIAB)
| Counterparty | Counterparty | Counterparty | Counterparty | Counterparty | Counterparty | Counterparty | Counterparty | TOTAL | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Households | Non-financial corporations (SMEs) | Non-financial corporations (non-SMEs) | Credit institutions | Other financial corporations | General governments & Central banks | Non identified, listed on a trading venue | Non identified, not listed on a trading venue | TOTAL | of which: intragroup | of which: liabilities governed by the law of a third-country, excluding intragroup | ||
| Row | Item | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 |
| 0100 | LIABILITIES EXCLUDED FROM BAIL-IN | |||||||||||
| 0110 | Covered deposits | |||||||||||
| 0120 | Secured liabilities - collateralised part | |||||||||||
| 0130 | Client liabilities, if protected in insolvency | |||||||||||
| 0140 | Fiduciary liabilities, if protected in insolvency | |||||||||||
| 0150 | Institution liabilities < 7 days | |||||||||||
| 0161 | System (operator) and CCP liabilities < 7 days | |||||||||||
| 0170 | Employee liabilities | |||||||||||
| 0180 | Liabilities critical to operational daily functioning | |||||||||||
| 0190 | Tax and social security authorities liabilities, if preferred | |||||||||||
| 0200 | DGS liabilities | |||||||||||
| 0210 | Liabilities towards other entities of the resolution group | |||||||||||
| 0300 | LIABILITIES NOT EXCLUDED FROM BAIL-IN | |||||||||||
| 0310 | Deposits, not covered but preferential | |||||||||||
| 0311 | of which: residual maturity <= 1 month | |||||||||||
| 0312 | of which: residual maturity > 1 month < 1 year | |||||||||||
| 0313 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
| 0314 | of which: residual maturity >= 2 years | |||||||||||
| 0320 | Deposits, not covered and not preferential | |||||||||||
| 0321 | of which: residual maturity <= 1 month | |||||||||||
| 0322 | of which: residual maturity > 1 month < 1 year | |||||||||||
| 0323 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
| 0324 | of which: residual maturity >= 2 years | |||||||||||
| 0330 | Balance sheet liabilities arising from derivatives | |||||||||||
| 0331 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offset | |||||||||||
| 0332 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset | |||||||||||
| 0333 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incorporating estimated close-out amounts | |||||||||||
| 0334 | Sum of net liability positions taking into account prudential netting rules | |||||||||||
| 0340 | Uncollateralised secured liabilities | |||||||||||
| 0341 | of which: residual maturity <= 1 month | |||||||||||
| 0342 | of which: residual maturity > 1 month < 1 year | |||||||||||
| 0343 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
| 0344 | of which: residual maturity >= 2 years | |||||||||||
| 0350 | Structured notes | |||||||||||
| 0351 | of which: residual maturity <= 1 month | |||||||||||
| 0352 | of which: residual maturity > 1 month < 1 year | |||||||||||
| 0353 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
| 0354 | of which: residual maturity >= 2 years | |||||||||||
| 0360 | Senior unsecured liabilities | |||||||||||
| 0361 | of which: residual maturity <= 1 month | |||||||||||
| 0362 | of which: residual maturity > 1 month < 1 year | |||||||||||
| 0363 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
| 0364 | of which: residual maturity >= 2 years | |||||||||||
| 0365 | Senior non-preferred liabilities | |||||||||||
| 0366 | of which: residual maturity <= 1 month | |||||||||||
| 0367 | of which: residual maturity > 1 month < 1 year | |||||||||||
| 0368 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
| 0369 | of which: residual maturity >= 2 years | |||||||||||
| 0370 | Subordinated liabilities (not recognised as own funds) | |||||||||||
| 0371 | of which: residual maturity <= 1 month | |||||||||||
| 0372 | of which: residual maturity > 1 month < 1 year | |||||||||||
| 0373 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
| 0374 | of which: residual maturity >= 2 years | |||||||||||
| 0380 | Other MREL eligible liabilities | |||||||||||
| 0381 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
| 0382 | of which: residual maturity >= 2 years | |||||||||||
| 0390 | Non-financial liabilities | |||||||||||
| 0400 | Residual liabilities | |||||||||||
| 0500 | OWN FUNDS | |||||||||||
| 0510 | Common Equity Tier 1 Capital | |||||||||||
| 0511 | of which: capital instruments/share capital | |||||||||||
| 0512 | of which: instruments ranking pari passu with ordinary shares | |||||||||||
| 0520 | Additional Tier 1 capital | |||||||||||
| 0521 | of which: (part of) subordinated liabilities recognised as own funds | |||||||||||
| 0530 | Tier 2 Capital | |||||||||||
| 0531 | of which: (part of) subordinated liabilities recognised as own funds | |||||||||||
| 0600 | TOTAL LIABILITIES & OWN FUNDS INCLUDING DERIVATIVE LIABILITIES |
Z 03.00 - Own funds requirements (OWN)
| Amount or Percentage | ||
|---|---|---|
| 0010 | ||
| 0100 | TOTAL RISK EXPOSURE AMOUNT | |
| 0110 | Contribution to total consolidated risk exposure amount | |
| 0120 | Total Exposure Measure | |
| INITIAL CAPITAL AND LEVERAGE RATIO REQUIREMENT | ||
| 0210 | Initial capital | |
| 0220 | Leverage Ratio Requirement | |
| 0300 | TOTAL SREP CAPITAL REQUIREMENT (TSCR) RATIO | |
| 0310 | TSCR: to be made up of CET1 capital | |
| 0320 | TSCR: to be made up of Tier 1 capital | |
| 0400 | COMBINED BUFFER REQUIREMENTS | |
| 0410 | Capital Conservation Buffer | |
| 0420 | Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State | |
| 0430 | Institution-Specific Countercyclical Capital Buffer | |
| 0440 | Systemic Risk Buffer | |
| 0450 | Global Systemically Important Institution Buffer | |
| 0460 | Other Systemically Important Institution Buffer | |
| 0500 | Overall capital requirement (OCR) ratio | |
| 0510 | OCR: to be made up of CET1 capital | |
| 0520 | OCR: to be made up of Tier 1 capital | |
| 0600 | OCR and Pillar 2 Guidance (P2G) | |
| 0610 | OCR and P2G: to be made up of CET1 capital | |
| 0620 | OCR and P2G: to be made up of Tier 1 capital |
Z 04.00 - Intragroup financial interconnections (IFC)
| Issuer or guaranteed entity | Issuer or guaranteed entity | Creditor, holder or guarantee provider | Creditor, holder or guarantee provider | Financial interconnection | Financial interconnection | Financial interconnection | Financial interconnection |
|---|---|---|---|---|---|---|---|
| Entity name | Code | Entity name | Code | Type | Outstanding amount | Outstanding amount | Outstanding amount |
| Entity name | Code | Entity name | Code | Type | of which issued under 3rd ctry law | of which MREL eligible | |
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 |
Z 05.01 - Major Liability Counterparties (MCP 1)
| Counterparty | Counterparty | Counterparty | Counterparty | Counterparty | Type | Outstanding amount |
|---|---|---|---|---|---|---|
| Entity name | Code | Group or individual | Country | Sector | Type | Outstanding amount |
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 |
Z 05.02 - Major off-balance sheet counterparties (MCP 2)
| Counterparty | Counterparty | Counterparty | Counterparty | Counterparty | Type | Amount |
|---|---|---|---|---|---|---|
| Entity name | Code | Group or individual | Country | Sector | Type | Amount |
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 |
Z 06.00 - Deposit insurance (DIS)
| Legal Entity | Legal Entity | DGS Membership | DGS Membership | Institutional Protection Scheme | Additional protection under contractual scheme |
|---|---|---|---|---|---|
| Entity name | Code | DGS | Amount of covered deposits | Institutional Protection Scheme | Additional protection under contractual scheme |
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 |
Z 07.01 - Criticality assessment of economic functions (FUNC 1)
| Country: | Country: | Country: | ||||||||
| Row | Economic functions | Economic functions | Economic functions | Quantitative Data | Quantitative Data | Quantitative Data | Criticality Assessment | Criticality Assessment | Criticality Assessment | |
| Row | ID | Economic function | Description of economic function | Market share | Monetary amount | Numeric indicator | Impact on market | Substitutability | Critical Function | |
| Row | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | |||
| Row | 1 | Deposits | Deposits | Deposits | Deposits | Deposits | Deposits | Deposits | Deposits | |
| Row | 0010 | 1,1 | Households | |||||||
| Row | 0020 | 1,2 | Non-financial corporations - SMEs | |||||||
| Row | 0030 | 1,3 | Non-financial corporations - non-SMEs | |||||||
| Row | 0040 | 1,4 | General Governments | |||||||
| 0050 | 1,5 | Other sectors/counterparties (1) | ||||||||
| 0060 | 1,6 | Other sectors/counterparties (2) | ||||||||
| 0070 | 1,7 | Other sectors/counterparties (2) | ||||||||
| 2 | Lending | Lending | Lending | Lending | Lending | Lending | Lending | Lending | ||
| 0080 | 2,1 | Households - lending for house purchase | ||||||||
| 0090 | 2,2 | Households - other lending | ||||||||
| 0100 | 2,3 | Non-financial corporations - SMEs | ||||||||
| 0110 | 2,4 | Non-financial corporations - non-SMEs | ||||||||
| 0120 | 2,5 | General Governments | ||||||||
| 0130 | 2,6 | Other sectors/counterparties (1) | ||||||||
| 0140 | 2,7 | Other sectors/counterparties (2) | ||||||||
| 0150 | 2,8 | Other sectors/counterparties (3) | ||||||||
| 3 | Payments, Cash, Settlement, Clearing, Custody services | Payments, Cash, Settlement, Clearing, Custody services | Payments, Cash, Settlement, Clearing, Custody services | Payments, Cash, Settlement, Clearing, Custody services | Payments, Cash, Settlement, Clearing, Custody services | Payments, Cash, Settlement, Clearing, Custody services | Payments, Cash, Settlement, Clearing, Custody services | Payments, Cash, Settlement, Clearing, Custody services | ||
| 0160 | 3,1 | Payment services to MFIs | ||||||||
| 0170 | 3,2 | Payment services to non-MFIs | ||||||||
| 0180 | 3,3 | Cash services | ||||||||
| 0190 | 3,4 | Securities settlement services | ||||||||
| 0200 | 3,5 | CCP clearing services | ||||||||
| 0210 | 3,6 | Custody services | ||||||||
| 0220 | 3,7 | Other services/activities/functions (1) | ||||||||
| 0230 | 3,8 | Other services/activities/functions (2) | ||||||||
| 0240 | 3,9 | Other services/activities/functions (3) | ||||||||
| 4 | Capital Markets | Capital Markets | Capital Markets | Capital Markets | Capital Markets | Capital Markets | Capital Markets | Capital Markets | ||
| 0250 | 4,1 | Derivatives held for trading - OTC | ||||||||
| 0260 | 4,2 | Derivatives held for trading - non-OTC | ||||||||
| 0270 | 4,3 | Secondary markets/trading (held-for-trading only) | ||||||||
| 0280 | 4,4 | Primary Markets/underwriting | ||||||||
| 0290 | 4,5 | Other services/activities/functions (1) | ||||||||
| 0300 | 4,6 | Other services/activities/functions (2) | ||||||||
| 0310 | 4,7 | Other services/activities/functions (3) | ||||||||
| 5 | Wholesale Funding | Wholesale Funding | Wholesale Funding | Wholesale Funding | Wholesale Funding | Wholesale Funding | Wholesale Funding | Wholesale Funding | ||
| 0320 | 5,1 | Borrowing | ||||||||
| 0330 | 5,2 | Derivatives (assets) | ||||||||
| 0340 | 5,3 | Lending | ||||||||
| 0350 | 5,4 | Derivatives (liabilities) | ||||||||
| 0360 | 5,5 | Other product types (1) | ||||||||
| 0370 | 5,6 | Other product types (2) | ||||||||
| 0380 | 5.7 | Other product types (3) |
Z 07.02 - Mapping of critical functions by legal entity (FUNC 2)
| Critical functions | Critical functions | Legal entity | Legal entity | Monetary importance |
|---|---|---|---|---|
| Country | ID | Entity name | Code | Monetary amount |
| 0010 | 0020 | 0030 | 0040 | 0050 |
Z 07.03 - Mapping of Core Business Lines to legal entities (FUNC 3)
| Core business line | Core business line | Core business line | Legal entity | Legal entity |
|---|---|---|---|---|
| Core business line | Business Line ID | Description | Entity name | Code |
| 0010 | 0020 | 0030 | 0040 | 0050 |
Z 07.04 - Mapping of critical functions to core business lines (FUNC 4)
| Critical functions | Critical functions | Core business line | Core business line |
|---|---|---|---|
| Country | Function ID | Core business line | Business Line ID |
| 0010 | 0020 | 0030 | 0040 |
Z 08.00 - Critical services (SERV)
| Identifier | Service type | Service recipient | Service recipient | Service provider | Service provider | Service provider | Critical function | Critical function | Estimated time for substitutability | Estimated time for access to contracts | Governing law | Resolution-proof contract |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Identifier | Service type | Entity Name | Code | Entity Name | Code | Part of the group | Country | ID | Estimated time for substitutability | Estimated time for access to contracts | Governing law | Resolution-proof contract |
| 0005 | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 |
Z 09.00 - FMI Services - Providers and Users - Mapping to Critical Functions (FMI)
| User | User | Critical function | Critical function | Provider | Provider | Provider | Provider | Provider | Provider | Provider | Governing law |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Entity Name | Code | Country | ID | Financial Market Infrastructure (FMI) | Financial Market Infrastructure (FMI) | Financial Market Infrastructure (FMI) | Participation mode | Intermediary | Intermediary | Service Description | Governing law |
| Entity Name | Code | Country | ID | System Type | Name | FMI Code | Participation mode | Name | Code | Service Description | Governing law |
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 |
Z 10.01 - Critical Information systems (General information) (CIS 1)
| Critical information system | Critical information system | Critical information system | Critical information system | Group Entity Responsible for the System | Group Entity Responsible for the System |
|---|---|---|---|---|---|
| System Identification Code | Name | Type | Description | Entity Name | Code |
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 |
Z 10.02 - Mapping of information systems (CIS 2)
| System Identification Code | Group Entity user of the System | Group Entity user of the System | Critical service | Critical function | Critical function |
|---|---|---|---|---|---|
| System Identification Code | Entity Name | Code | Identifier | Country | ID |
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 |
ANNEX II
Instructions
I. General instructions
I.1 Structure
- 1.The framework consists of 15 templates, organised in 3 blocks:
- (1) ‘General information’, which provides an overview of the organisational structure of a group and its entities, the distribution of assets and risk exposure amounts. This block consists of template ‘Z 01.00 – Organisational structure (ORG)’.
- (2) ‘Information on on-balance sheet items and off-balance sheet items’ which provides financial information on liabilities, own funds, financial connections between group entities, liabilities towards major counterparties and off-balance sheet items received from major counterparties, and deposit insurance. This block consists of 6 templates:
- (a) ‘Z 02.00 – Liability Structure (LIAB)’;
- (b) ‘Z 03.00 – Own funds requirements (OWN)’;
- (c) ‘Z 04.00 – Intragroup financial interconnections (IFC)’;
- (d) Two templates on major counterparties, ‘Z 05.01 – Major Liability Counterparties (Z-MCP 1)’ and ‘Z 05.02 – Major off-balance sheet counterparties (Z-MCP 2)’.
- (e) ‘Z 06.00 – Deposit insurance (Z-DIS)’.
- (3) ‘Critical functions’ which provides an overview of critical functions and maps them to legal entities, core business lines, critical services, financial market infrastructures and information systems. This block consists of 7 templates:
- (a) 4 templates on the identification of critical functions and their mapping to core business lines and group entities, ‘Z 07.01 – Criticality assessment of economic functions (Z-FUNC 1)’, ‘Z 07.02 – Mapping of critical functions by legal entity (Z-FUNC 2)’, ‘Z 07.03 – Mapping of core business lines to legal entities (Z-FUNC 3)’ and ‘Z 07.04 – Mapping of critical functions to core business lines (Z-FUNC 4)’;
- (b) ‘Z 08.00 – Critical services (Z-SERV)’;
- (c) ‘Z 09.00 – FMI Services – Providers and Users – Mapping to Critical Functions (FMI)’;
- (d) 2 templates on critical information systems, ‘Z 10.01 – Critical Information systems (General information) (Z-CIS 1)’ and ‘Z 10.02 – Mapping of information systems (Z-CIS 2)’.
I.2 References
- 2.For the purposes of this Annex, the following abbreviations shall apply:
- a) ‘BCBS’ means the Basel Committee on Banking Supervision of the Bank for International Settlements;
- b) ‘CPMI’ means the Committee on Payments and Market Infrastructures of the Bank for International Settlements;
- c) ‘FINREP’ means financial information templates included in Annexes III and IV of Commission Implementing Regulation (EU) 2021/451 ([^E0003]), and complementary instructions included in Annex V of that Implementing Regulation;
- d) ‘COREP (OF)’ means Annexes I (templates) and II (instructions) of Commission Implementing Regulation (EU) 2021/451;
- e) ‘COREP (LR)’ means Annexes X (templates) and XI (instructions) of Commission Implementing Regulation (EU) 2021/451;
- f) ‘FSB’ means Financial Stability Board;
- g) ‘IAS’ means International Accounting Standards as referred to in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council ([^E0004]);
- h) ‘IFRS’ means International Financial Reporting Standards referred to in Article 2 of Regulation (EC) No 1606/2002;
- i) ‘LEI code’ means the Legal Entity Identifier code ([^E0005]). Where a Legal Entity Identifier (LEI code) exists for a given counterparty, it shall be used to identify that counterparty;
- j) ‘nGAAP’ or ‘National Generally Accepted Accounting Principles’ means national accounting frameworks developed under Council Directive 86/635/EEC ([^E0006]).
I.3 Accounting standards
- 3.Unless otherwise specified in this Annex, institutions shall report all amounts based on the accounting framework they use for the reporting of financial information in accordance with Articles 9 to 11 of Implementing Regulation (EU) 2021/451. Institutions that are not required to report financial information in accordance with that Regulation shall apply the rules of their respective accounting framework.
- 4.For institutions that report under IFRS, references have been inserted to the relevant IFRS.
I.4 Scope of consolidation
- 5.This framework refers, depending on the template, to:
- a) consolidation on the basis of accounting consolidation (entities included in the consolidated financial statements in accordance with the applicable accounting framework);
- b) prudential consolidation (entities within the scope of consolidation according to Part One, Title II, Chapter 2, of Regulation (EU) No 575/2013 of the European Parliament and of the Council ([^E0007])) at the level of the Union parent undertaking;
- c) consolidation at the level of the resolution entity for the resolution group.
- 6.For each template, institutions shall follow the consolidation basis or bases applicable pursuant to Article 4 of this Regulation.
I.5 Numbering and other conventions
- 7.The instructions in this Annex follow the labelling convention laid out below, that uses numerical codes when referring to the columns, rows and cells of the templates. These numerical codes are extensively used in the validation rules.
- The following general notations are used:
- (a) {Template;Row;Column} to refer to columns, rows and cells of a template;
- (b) {Row;Column} in the case of validations inside a template, in which only data points of that template are used, without referring to a template;
- (c) {Template;Row} in the case of templates with only one column, only rows are referred to;
- (d) an asterisk sign is used to express that the validation is done for the rows or columns specified before.
- 8.Where an information item is not applicable to the entities for which the report is submitted, the corresponding field shall be left blank.
- 9.Where the instructions in this Annex refer to a primary key, this shall mean a column or combination of columns designated to uniquely identify all the rows of the template. A primary key shall contain a unique value for each row of the template. It shall not contain null value.
II. Template-related instructions
II.1 Z 01.00 – Organisational structure (ORG)
II.1.1 General remarks
- 10.This template provides an overview of the group’s legal and ownership structure. A single template shall be submitted in relation to all group entities meeting the minimum threshold set out in Article 4(2), point (a), of this Regulation. Only legal entities shall be identified in this template.
II.1.2 Instructions concerning specific positions
| Columns | Instructions |
|---|---|
| 0010-0160 | Entity |
| 0010 | Name Name of the entity. Official name as it appears in corporate acts, including the indication of the legal form. |
| 0020 | Code Code of the entity. For institutions, the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code or, if not available, a code under a uniform codification applicable in the Union or, if not available, a national code. The code shall be unique and used consistently across the templates. The code shall always have a value. |
| 0030 | LEI code 20-digit, alphanumeric LEI code of the entity, where available. |
| 0040 | Entity Type The entity type, by sequential order of priority, shall be one of the following: a) ‘Credit institution’ This category shall cover credit institutions as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013, not including the entities referred to in Article 2(5) of Directive 2013/36/EU of the European Parliament and of the Council [^E0008]; b) ‘Investment firm subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU’ This category shall cover investment firms as defined in Article 4(1), point (2), of Regulation (EU) No 575/2013 that are subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU. c) ‘Investment firm not subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU’ d) ‘Financial institution’ This category shall cover financial institutions as defined in Article 4(1), point (26), of Regulation (EU) No 575/2013, other than those classified as ‘holding company’ as described in point (e). e) ‘Holding company’ This category shall cover any of the following: — Financial holding company as defined in Article 4(1), point (20), of Regulation (EU) No 575/2013; — Mixed financial holding company as defined in Article 4(1), point (21), of Regulation (EU) No 575/2013; — Mixed activity holding company as defined in Article 4(1), point (22), of Regulation (EU) No 575/2013; — Parent financial holding company in a Member State as defined in Article 4(1), point (30), of Regulation (EU) No 575/2013; — EU parent financial holding company as defined in Article 4(1), point (31), of Regulation (EU) No 575/2013; — Parent mixed financial holding company in a Member State as defined in Article 4(1), point (32), of Regulation (EU) No 575/2013; — EU parent mixed financial holding companies as defined in Article 4(1) point (33), of Regulation (EU) No 575/2013. f) ‘Insurance undertaking’ This category shall cover insurance undertakings as defined in Article 13 of Directive 2009/138/EC of the European Parliament and of the Council [^E0009]. g) ‘Other entity type’, where the entity is not captured by any of the above mentioned categories. |
| 0050 | Country The ISO 3166-1-alpha-2 code of the country of incorporation of the entity, which may be a Member State or a third country. |
| 0060 | Included in the Prudential Perimeter Report the following abbreviations: Y – Yes; N – No. |
| 0070 | Article 7 CRR Waiver Report the following abbreviations: Y – if the competent authority has waived the application of Article 6(1) of Regulation (EU) No 575/2013 in accordance with Article 7 of Regulation (EU) No 575/2013; N – otherwise. |
| 0080 | Article 10 CRR Waiver Report the following abbreviations: Y – if the competent authority has applied a waiver pursuant to Article 10 of Regulation (EU) No 575/2013. N – otherwise. |
| 0090 | Total assets Total assets as defined for FINREP: {F 01.01;380,010} |
| 0100 | Total Risk Exposure amount Total risk exposure amount as defined for COREP (OF): {C 02.00;0010;0010} This item shall not be reported for entities that are not institutions and entities benefitting from a waiver in accordance with Article 7 or Article 10 of Regulation (EU) No 575/2013. |
| 0110 | Leverage ratio exposure Total leverage ratio exposure as defined for COREP (LR): {C 47.00;0290;0010} This item shall not be reported for entities that are not institutions and entities benefitting from a waiver in accordance with Article 7 or Article 10 of Regulation (EU) No 575/2013. |
| 0120 | Accounting standard Accounting standards applied by the entity. Report the following abbreviations: — IFRS — nGAAP |
| 0130 | Contribution to total consolidated assets The amount that the entity contributes to the total consolidated assets of the group the report refers to. |
| 0140 | Contribution to total consolidated risk exposure amount The amount that the entity contributes to the total consolidated risk exposure amount of the group the report refers to. |
| 0150 | Contribution to consolidated leverage ratio exposure The amount that the entity contributes to the total consolidated leverage ratio exposure of the group the report refers to. |
| 0160 | Relevant legal entity Whether the entity constitutes a relevant legal entity pursuant to the definition in Article 2 of this Regulation. |
| 0170-0210 | Direct parent Direct parent of the entity. Only a direct parent that has more than 5 % of voting rights in the entity shall be reported. If an entity has more than one direct parent, only the direct parent with the highest capital share – or voting share, if relevant – shall be reported. |
| 0170 | Name Name of the direct parent of the entity. |
| 0180 | Code The code of the direct parent. For institutions the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code or, if not available, a code under a uniform codification applicable in the Union or, if not available, a national code. The code shall be unique and used consistently across the templates. The code shall always have a value. |
| 0190 | LEI code 20-digit, alphanumeric LEI code of the entity, where available. |
| 0200 | Share capital Amount of share capital held by the direct parent in the entity, excluding reserves. |
| 0210 | Voting rights in the Entity Percentage of voting rights held by the direct parent in the entity. This information is only required if one share is not equal to one vote (hence voting rights are not equal to share capital). |
Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).
Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 335, 17.12.2009, p. 1).
II.2 Z 02.00 – Liability Structure (LIAB)
II.2.1 General remarks
- 11.This template requires granular information on the liability structure of the entity or group. Liabilities are broken down by liabilities excluded from bail-in and liabilities not excluded from bail-in. Further breakdowns by liability classes, counterparty classes and maturity are provided.
- 12.Where a maturity breakdown is set out in this template, the residual maturity shall be the time until the contractual maturity. By derogation from that:
- a) where a liabilities instrument includes a holder redemption option exercisable prior to the original stated maturity of the instrument, the maturity of the instrument shall be the earliest possible date on which the holder can exercise the redemption option and request redemption or repayment of the instrument;
- b) where a liabilities instrument includes an incentive for the issuer to call, redeem, repay or repurchase the instrument prior to the original stated maturity of the instrument, the maturity of the instrument shall be the earliest possible date on which the issuer can exercise that option and request redemption or repayment of the instrument;
- c) where the instrument includes such a call option for the issuer with an unspecified exercise date or where the exercise of the option is triggered by specific events, the conservatively estimated likely exercise date shall be reported; regulatory or tax call options shall not be considered for this purpose.
- In case of interim payments of principal, the principal shall be split and allocated into the corresponding maturity buckets. Where applicable, the maturity shall be considered separately for both the principal amount and accrued interest.
- 13.Amounts reported in this template shall be outstanding amounts. The outstanding amount of a claim or instrument is the sum of the principal amount of, and accrued interest on, the claim or instrument. The outstanding amount due is equal to the value of the claim which the creditor could file under insolvency proceedings.
- 14.However, balance sheet liabilities arising from derivatives (reported in row 0330) shall be reported in the form of carrying amounts. The carrying amount shall be the carrying amount as defined for FINREP purposes, either under IFRS or nGAAP, as applicable. Otherwise, figures under nGAAP reporting schemes shall be used.
II.2.2 Instructions concerning specific positions
| Columns | Instructions |
|---|---|
| 0010 | Households FINREP, Annex V, Part 1, paragraph 42, point (f) Individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included. |
| 0020 | Non-financial corporations (SMEs) Annex, Title I, Article 2.1, of Commission Recommendation of 6 May 2003 [^E0010]; FINREP, Annex V, Part 1, paragraph 5, point (i) Enterprises which employ fewer than 250 persons and which have an annual turnover not exceeding EUR 50 million, and/or an annual balance sheet total not exceeding EUR 43 million. |
| 0030 | Non-financial corporations (non-SMEs) FINREP, Annex V, Part 1, paragraph 42, point (e) Corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services under Regulation (EU) 2021/379 of the European Central Bank [^E0011]. Excludes ‘SMEs’ reported in column 0020. |
| 0040 | Credit institutions FINREP, Annex V, Part 1, paragraph 42, point (c) Credit institutions within the meaning of Article 4(1), point (1), of Regulation (EU) No 575/2013 and multilateral development banks. |
| 0050 | Other financial corporations FINREP, Annex V, Part 1, paragraph 42, point (d) All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders. |
| 0060 | General governments & Central banks FINREP, Annex V, Part 1, paragraph 42, points (a) and (b) Central banks and central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public and private companies that are held by those administrations and carry out a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as the European Union, the International Monetary Fund and the Bank for International Settlements. |
| 0070 | Non-identified, listed on a trading venue Where the identity of the holder of a security is not known due to the instruments being listed on a trading venue, as defined under Directive 2014/65/EU of the European Parliament and of the Council [^E0012], the amounts shall be attributed to this column. |
| 0080 | Non-identified, not listed on a trading venue Where the identity of the holder of a security is not known, without the instruments being listed on a trading venue, the amounts shall be attributed to this column and no further counterparty breakdown is required. Entities shall dedicate their best efforts to identify counterparties and limit the use of this column to a minimum. |
| 0090 | Total |
| 0100 | Of which: intragroup Liabilities towards entities included in the consolidated financial statements of the ultimate parent entity (as opposed to the regulatory scope of consolidation). |
| 0110 | Of which: liabilities governed by the law of a third country, excluding intragroup These shall include the gross amounts of liabilities governed by the law of a third-country and/or issued by group entities established in third-countries. Intragroup liabilities shall be excluded. Where the resolution authority has confirmed that it is satisfied, pursuant to Article 55(1), third subparagraph, of Directive 2014/59/EU of the European Parliament and of the Council [^E0013], that any decision of a resolution authority to write down or convert a liability would be effective under the law of that third country, that liability shall not be reported in this column. |
Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).
Regulation (EU) 2021/379 of the European Central Bank concerning the balance sheet items of credit institutions and of the monetary financial institutions sector (recast) (OJ L 73, 3.3.2021, p. 16-85).
Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (OJ L 173, 12.6.2014, p. 349).
Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 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 (OJ L 173, 12.6.2014, p. 190).
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