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Commission Implementing Regulation (EU) 2018/1624of 23 October 2018laying 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)
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THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council(1), and in particular Article 11(3) thereof,
Whereas:
(1)Commission Implementing Regulation (EU) 2016/1066(2) specifies the procedure and introduces a minimum set of templates for the provision of information to resolution authorities by credit institutions or investment firms (‘institutions’) for the purpose of drawing up and implementing resolution plans for institutions. Since the adoption of Implementing Regulation (EU) 2016/1066, resolution authorities have gained experience in the area of resolution planning. In light of that experience, it is necessary to update the minimum set of templates for the collection of information for resolution planning purposes.
(2)Implementing Regulation (EU) 2016/1066 also aims to design the procedure and the minimum set of templates for the provision of information to resolution authorities by institutions in a way that enables the resolution authorities to collect that information in a consistent manner across the Union and to facilitate the exchange of information among the relevant authorities. However, experience has shown that a harmonised approach to the collection of that information has only been partially achieved. It is therefore necessary to ensure that resolution authorities collect a minimum core of information relating to an institution or group across the Union on a regular basis. This does not prevent the resolution authority from collecting any additional information they deem necessary to draw up and implement resolution plans or to determine, as set out in Article 4 of Directive 2014/59/EU, simplified information obligations.
(3)In order to ensure that resolution plans are based on a minimum set of data of consistently high quality and precision, the data items set out in the reporting templates introduced by Implementing Regulation (EU) 2016/1066 should be transformed into a single data point model, as is the practice in supervisory reporting. The single data point model should consist of a structural representation of the data items, and identify all relevant business concepts for the purpose of uniform reporting for resolution planning and should contain all of the relevant specifications necessary for further developing uniform IT reporting solutions.
(4)In order to safeguard the quality, consistency and accuracy of data items reported by institutions, the data items should be subject to common validation rules.
(5)Due to their very nature, validation rules and data point definitions are updated regularly in order to ensure they comply, at all times, with applicable regulatory, analytical and information technology requirements. However, the time presently required to adopt and publish the detailed single data point model and validation rules means that it is not possible to carry out modifications in a sufficiently rapid and timely manner that would ensure permanent provision of uniform information regarding resolution plans in the Union. Therefore, stringent qualitative criteria should be established for the detailed single data point model and the detailed common validation rules which will be published electronically by the European Banking Authority (EBA) on its website.
(6)In accordance with Article 11(2) of Directive 2014/59/EU, competent and resolution authorities should cooperate in order to minimise duplicated information requirements. For that purpose, Implementing Regulation (EU) 2016/1066 introduces a cooperation procedure between competent and resolution authorities, which should be maintained so that competent and resolution authorities jointly verify whether some or all of the requested information is already available to the competent authority. Where the information is available to the competent authority, it is appropriate that it transmits it to the resolution authority directly.
(7)Given the extent of the necessary amendments to Implementing Regulation (EU) 2016/1066, it is preferable, for reasons of legal certainty and clarity, to adopt a new Implementing Regulation and, therefore, to repeal Implementing Regulation (EU) 2016/1066.
(8)This Regulation is based on the implementing technical standards submitted by the EBA to the Commission.
(9)The EBA has conducted open public consultations on the implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council(3),
HAS ADOPTED THIS REGULATION:
Modifications etc. (not altering text)
C1The “appropriate regulator” has power to make such provision as they consider appropriate by means of an instrument in writing to prevent, remedy or mitigate any failure of the provisions of this Regulation to operate effectively or any other deficiency arising from the withdrawal of the United Kingdom from the EU, see The Financial Regulators’ Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 3 para. 113A (as amended by The Financial Regulators’ Powers (Technical Standards etc.) and Markets in Financial Instruments (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/576), regs. 1(2), 2(5)) (with saving on IP completion day by S.I. 2018/680. regs. 1(2), 11; 2020 c. 1, Sch. 5 para. 1(1))
C2Regulation: power to modify conferred (11.7.2023) by Financial Services and Markets Act 2023 (c. 29), ss. 3, 86(3), Sch. 1 Pt. 3; S.I. 2023/779, reg. 2(d)
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.
For the purposes of this Regulation, the following definitions apply:
‘resolution entity’ means either of the following:
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
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(4), in respect of which the resolution plan drawn pursuant to Article 10 of Directive 2014/59/EU provides for resolution action;
‘resolution group’ means either of the following:
a resolution entity and its subsidiaries that are not:
resolution entities themselves; or
subsidiaries of other resolution entities; or
entities established in a third country that are not included in the resolution group in accordance with the resolution plan and their subsidiaries;
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;
‘group institution’ means a group entity which is a credit institution or an investment firm;
‘relevant legal entity’ means a group entity that either:
provides critical functions; or
represents or provides more than 5 % of any of the following:
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(5);
the leverage ratio total exposure measure of the group, referred to in Article 429(4) of Regulation (EU) No 575/2013;
the operating income of the group on a consolidated basis.
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.
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:
group entities included in its consolidated financial statements which exceed 0,5 % of total assets or total liabilities of the group;
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;
group entities which provide critical functions;
(b)the information specified in templates Z 02.00 and Z 03.00 of Annex I:
at the level of the Union parent undertaking or, where different, at the level of each resolution entity on an individual basis;
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;
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:
at the level of the Union parent undertaking or, where different, at the level of each resolution entity on an individual basis;
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.
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.
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:
data points with the data type ‘Monetary amount’ shall be reported using a minimum precision equivalent to thousands of units;
data points with the data type ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals;
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.
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.
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.
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.
Implementing Regulation (EU) 2016/1066 is repealed.
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, 23 October 2018.
For the Commission
The President
Jean-Claude Juncker
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 |
Entity | 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 |
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 | 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 - collateralized part | |||||||||||
0130 | Client liabilities, if protected in insolvency | |||||||||||
0140 | Fiduciary liabilities, if protected in insolvency | |||||||||||
0150 | Institution liabilities < 7 days | |||||||||||
0160 | System (operator) 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 | |||||||||||
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 | Uncollateralized 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 |
Amount or Percentage | ||
---|---|---|
0010 | ||
TOTAL RISK EXPOSURE AMOUNT | 0100 | |
Contribution to total consolidated risk exposure amount | 0110 | |
INITIAL CAPITAL AND LEVERAGE RATIO REQUIREMENT | ||
Initial capital | 0210 | |
Leverage Ratio Requirement | 0220 | |
TOTAL SREP CAPITAL REQUIREMENT (TSCR) RATIO | 0300 | |
TSCR: to be made up of CET1 capital | 0310 | |
TSCR: to be made up of Tier 1 capital | 0320 | |
COMBINED BUFFER REQUIREMENTS | 0400 | |
Capital Conservation Buffer | 0410 | |
Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State | 0420 | |
Institution-Specific Countercyclical Capital Buffer | 0430 | |
Systemic Risk Buffer | 0440 | |
Global Systemically Important Institution Buffer | 0450 | |
Other Systemically Important Institution Buffer | 0460 | |
Overall capital requirement (OCR) ratio | 0500 | |
OCR: to be made up of CET1 capital | 0510 | |
OCR: to be made up of Tier 1 capital | 0520 | |
OCR and Pillar 2 Guidance (P2G) | 0600 | |
OCR and P2G: to be made up of CET1 capital | 0610 | |
OCR and P2G: to be made up of Tier 1 capital | 0620 |
Issuer or guaranteed entity | Creditor, holder or guarantee provider | Financial interconnection | |||||
---|---|---|---|---|---|---|---|
Entity name | Code | Entity name | Code | Type | Outstanding amount | ||
of which issued under 3rd ctry law | of which MREL eligible | ||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 |
Counterparty | Type | Outstanding amount | ||||
---|---|---|---|---|---|---|
Entity name | Code | Group or individual | Country | Sector | ||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 |
Counterparty | Type | Amount | ||||
---|---|---|---|---|---|---|
Entity name | Code | Group or individual | Country | Sector | ||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 |
Legal Entity | DGS Membership | Institutional Protection Scheme | Additional protection under contractual scheme | ||
---|---|---|---|---|---|
Entity name | Code | DGS | Amount of covered deposits | ||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 |
Country: | |||||||||
Row | Economic functions | Quantitative Data | Criticality Assessment | ||||||
---|---|---|---|---|---|---|---|---|---|
ID | Economic function | Description of economic function | Market share | Monetary amount | Numeric indicator | Impact on market | Substitutability | Critical Function | |
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | |||
1 | Deposits | ||||||||
0010 | 1,1 | Households | |||||||
0020 | 1,2 | Non-financial corporations - SMEs | |||||||
0030 | 1,3 | Non-financial corporations - non-SMEs | |||||||
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 | ||||||||
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 | ||||||||
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 | ||||||||
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 | ||||||||
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) |
Critical functions | Legal entity | Monetary importance | ||
---|---|---|---|---|
Country | ID | Entity name | Code | Monetary amount |
0010 | 0020 | 0030 | 0040 | 0050 |
Core business line | Legal entity | |||
---|---|---|---|---|
Core business line | Business Line ID | Description | Entity name | Code |
0010 | 0020 | 0030 | 0040 | 0050 |
Critical functions | Core business line | ||
---|---|---|---|
Country | Function ID | Core business line | Business Line ID |
0010 | 0020 | 0030 | 0040 |
Identifier | Service type | Service recipient | Service provider | Critical function | Estimated time for substitutability | Estimated time for access to contracts | Governing law | Resolution-proof contract | ||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Entity Name | Code | Entity Name | Code | Part of the group | Country | ID | ||||||
0005 | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 |
User | Critical function | Provider | Governing law | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
Entity Name | Code | Country | ID | Financial Market Infrastructure (FMI) | Participation mode | Intermediary | Service Description | ||||
System Type | Name | FMI Code | Name | Code | |||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 |
Critical information system | Group Entity Responsible for the System | ||||
---|---|---|---|---|---|
System Identification Code | Name | Type | Description | Entity Name | Code |
0010 | 0020 | 0030 | 0040 | 0050 | 0060 |
System Identification Code | Group Entity user of the System | Critical service | Critical function | ||
---|---|---|---|---|---|
Entity Name | Code | Identifier | Country | ID | |
0010 | 0020 | 0030 | 0040 | 0050 | 0060 |
‘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)’
‘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:
‘Z 02.00 — Liability Structure (LIAB)’;
‘Z 03.00 — Own funds requirements (OWN)’;
‘Z 04.00 — Intragroup financial interconnections (IFC)’;
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)’.
‘Z 06.00 — Deposit insurance (Z-DIS)’.
‘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:
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 by legal entity (Z-FUNC 3)’ and ‘Z 07.04 — Mapping of critical functions to core business lines (Z-FUNC 4)’;
‘Z 08.00 — Critical services (Z-SERV)’;
‘Z 09.00 – FMI Services — Providers and Users — Mapping to Critical Functions (FMI)’;
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)’.
‘BCBS’ means the Basel Committee on Banking Supervision of the Bank for International Settlements;
‘CPMI’ means the Committee on Payments and Market Infrastructures of the Bank for International Settlements;
‘FINREP’ means financial information templates included in Annexes III and IV of, and complementary instructions included in Annex V of, Commission Implementing Regulation (EU) No 680/2014(6);
‘COREP (OF)’ means Annexes I (templates) and II (instructions) of Implementing Regulation (EU) No 680/2014;
‘COREP (LR)’ means Annexes X (templates) and XI (instructions) of Implementing Regulation (EU) No 680/2014;
‘FSB’ means Financial Stability Board;
‘IAS’ means International Accounting Standards as defined in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council(7);
‘IFRS’ means International Financial Reporting Standards as defined as defined in Article 2 of Regulation (EC) No 1606/2002(7);
‘LEI code’ means a Legal Entity Identifier code aimed at achieving a unique and worldwide identification of parties to financial transactions, as proposed by the Financial Stability Board (FSB) and endorsed by the G20. Until the global LEI system is fully operational, pre-LEI codes are being assigned to counterparties by a Local Operational Unit that has been endorsed by the Regulatory Oversight Committee (ROC, detailed information may be found at the following website: www.leiroc.org). Where a Legal Entity Identifier (LEI code) exists for a given counterparty, it shall be used to identify that counterparty;
‘NGAAP’ or ‘National Generally Accepted Accounting Principles’ means national accounting frameworks developed under Directive 86/635/EEC(8).
consolidation on the basis of accounting consolidation (entities included in the consolidated financial statements according to the applicable accounting framework);
prudential consolidation (entities within the scope of consolidation according to Chapter 2 of Title II of Part One of Regulation (EU) No 575/2013 of the European Parliament and of the Council(9)) at the level of the Union parent undertaking;
consolidation at the level of the resolution entity for the resolution group.
a 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). | |
b 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) (Text with EEA relevance) (OJ L 335, 17.12.2009, p. 1). | |
Columns | Instructions |
---|---|
0010-0160 | Entity |
0010 | NameName of the entity. Official name as it appears in corporate acts, including the indication of the legal form. |
0020 | CodeCode 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 code20-digit, alphanumeric LEI code of the entity, where available. |
0040 | Entity TypeThe 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 point (1) of Article 4(1) of Regulation (EU) No 575/2013, not including the entities referred to in Article 2(5) of Directive 2013/36/EUa; 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 point (2) of Article 4(1) 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 point (26) of Article 4(1) of the Regulation (EU) No 575/2013, other than those classified as ‘holding company’ as described in point (e) below. e) ‘Holding company’ This category shall cover any of the following:
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 Councilb. g) ‘Other entity type’, where the entity is not captured by any of the above mentioned categories. |
0050 | CountryThe 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 PerimeterReport the following abbreviations:
|
0070 | Article 7 CRR WaiverReport the following abbreviations:
|
0080 | Article 10 CRR WaiverReport the following abbreviations:
|
0090 | Total assetsTotal assets as defined for FINREP {F 01.01;380,010} |
0100 | Total Risk Exposure amountTotal risk exposure amount as defined for COREP (OF): {C 02.00;010;010} 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 exposureTotal leverage ratio exposure as defined for COREP (LR): {C 47.00;290;010} 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 standardAccounting standards applied by the entity. Report the following abbreviations:
|
0130 | Contribution to total consolidated assetsThe amount that the Entity contributes to the total consolidated assets of the group the report refers to. |
0140 | Contribution to total consolidated risk exposure amountThe 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 exposureThe amount that the Entity contributes to the total consolidated leverage ratio exposure of the group the report refers to. |
0160 | Relevant legal entityWhether the entity constitutes a relevant legal entity pursuant to the definition in Article 2 of this Regulation. |
0170-0210 | Direct parentDirect 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. |
0140 | NameName of the direct parent of the entity. |
0150 | CodeThe 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. |
0160 | LEI code20-digit, alphanumeric LEI code of the entity, where available. |
0170 | Share capitalAmount of share capital held by the Direct parent in the Entity, excluding reserves. |
0180 | Voting rights in the EntityPercentage 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). |
a Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (notified under document number C(2003) 1422) (OJ L 124, 20.5.2003, p. 36). | |
b Regulation (EU) No 1071/2013 of the European Central Bank concerning the balance sheet of the monetary financial institutions sector (OJ L 297, 7.11.2013, p. 1). | |
c 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). | |
Columns | Instructions |
---|---|
0010 | HouseholdsFINREP, 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 2003a; FINREP, Annex V Part 1, paragraph 5(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 according to Regulation (EU) No 1071/2013 of the European Central Bankb. Excludes ‘SMEs’ reported in column 0020. |
0040 | Credit institutionsFINREP, 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 corporationsFINREP, 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 banksFINREP, 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 companies and private companies held by these administrations that have 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 venueWhere 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 of 15 May 2014 on markets in financial instruments, the amounts shall be attributed to this column. |
0080 | Non-identified, not listed on a trading venueWhere 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: intragroupLiabilities 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 intragroupThese 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 45(5) of Directive 2014/59/EU of the European Parliament and of the Councilc, 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 under this heading. |
a Directive 2014/49/EU of the European Parliament and of the Council of 16 April 2014 on deposit guarantee schemes (OJ L 173, 12.6.2014, p. 149). | |
b Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32). | |
c Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 (OJ L 174, 1.7.2011, p. 1). | |
d Directive 98/26/EC of the European Parliament and of the Council of 19 May 1998 on settlement finality in payment and securities settlement systems (OJ L 166, 11.6.1998, p. 45). | |
e Commission Delegated Regulation (EU) 2016/1401 of 23 May 2016 supplementing Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms with regard to regulatory technical standards for methodologies and principles on the valuation of liabilities arising from derivatives (OJ L 228, 23.8.2016, p. 7). | |
Rows | Instructions |
---|---|
0100 | Liabilities excluded from bail-inArticle 44(2) of the Directive 2014/59/EU states that ‘Resolution authorities shall not exercise the write down or conversion powers in relation to the following liabilities whether they are governed by the law of a Member State or of a third country’. |
0110 | Covered depositsThe amount of covered deposits as defined in point (5) of Article 2(1) of Directive 2014/49/EU of the European Parliament and of the Councila, with the exclusion of temporary high balances as defined in Article 6(2) of that Directive. |
0120 | Secured liabilities – collateralized partArticle 44(2) point b of Directive 2014/59/EU Secured liabilities including repurchase agreements (repos), covered bonds and liabilities in the form of financial instruments which form an integral part of the cover pool and which according to national law are secured in a way similar to covered bonds. Neither the requirement to ensure that all secured assets relating to a covered bond cover pool remain unaffected, segregated and with enough funding, nor the exclusion of Article 44(2) point b of Directive 2014/59/EU shall prevent resolution authorities, where appropriate, from exercising those powers in relation to any part of a secured liability or a liability for which collateral has been pledged that exceeds the value of the assets, pledge, lien or collateral against which it is secured. Such an uncovered amount of these secured liabilities shall not be reported in this row, but reported in row 0340, subject to additional breakdown. Central Bank liabilities which are covered by a collateral pool (for example main refinancing operations, long term refinancing operation, target longer-term refinancing operations, etc.) shall be regarded as secured liabilities. A specific type of liabilities are collateral positions (e.g. cash collateral) received and recorded on the balance sheet. Where such collateral positions are legally bound with an asset position, these shall be treated as secured liabilities for the purpose of this report. |
0130 | Client liabilities, if protected in insolvencyArticle 44(2) point c of Directive 2014/59/EU Any liability that arises by virtue of the holding by the institution or entity referred to in point (b), (c) or (d) of Article 1(1) of the Directive 2014/59/EU of client assets or client money including client assets or client money held on behalf of UCITS as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Councilb, or of AIFs as defined in point (a) of Article 4(1) of Directive 2011/61/EU of the European Parliament and of the Councilc, provided that such a client is protected under the applicable insolvency law. |
0140 | Fiduciary liabilities, if protected in insolvencyArticle 44(2) point d of Directive 2014/59/EU Any liability that arises by virtue of a fiduciary relationship between the institution or entity referred to in point (b), (c) or (d) of Article 1(1) of Directive 2014/59/EU (as fiduciary) and another person (as beneficiary) provided that such a beneficiary is protected under the applicable insolvency or civil law. |
0150 | Credit institution liabilities < 7 daysArticle 44(2) point e of Directive 2014/59/EU Liabilities to credit institutions, excluding entities that are part of the same accounting group, with an original maturity of less than seven days. |
0160 | System (operator) liabilities < 7 daysArticle 44(2) point f of Directive 2014/59/EU Liabilities with a remaining maturity of less than seven days, owed to systems or operators of systems designated according to Directive 98/26/EC of the European Parliament and of the Councild or their participants and arising from the participation in such a system. |
0170 | Employee liabilitiesArticle 44(2) point g (i) of Directive 2014/59/EU Liabilities to an employee, in relation to accrued salary, pension benefits or other fixed remuneration, except for the variable component of remuneration that is not regulated by a collective bargaining agreement. This shall however not apply to the variable component of the remuneration of material risk takers as identified in Article 92(2) of Directive 2013/36/EU. |
0180 | Liabilities critical to operational daily functioningArticle 44(2) point g (ii) of Directive 2014/59/EU Liabilities to a commercial or trade creditor arising from the provision to the institution or entity referred to in point (b), (c) or (d) of Article 1(1) of Directive 2014/59/EU of goods or services that are critical to the daily functioning of its operations, including IT services, utilities and the rental, servicing and upkeep of premises. |
0190 | Tax and social security authorities liabilities, if preferredArticle 44(2) point g (iii) of Directive 2014/59/EU Liabilities to tax and social security authorities provided that those liabilities are preferred under the applicable law. |
0200 | DGS liabilitiesArticle 44(2) point g (iv) of Directive 2014/59/EU Liabilities to deposit guarantee schemes arising from contributions due in accordance with Directive 2014/49/EU. |
0300 | Liabilities not excluded from bail-inThis is the sum of rows 0310, 0320, 0334, 0340, 0350, 0360, 0365, 0370, 0380, 0390 and 0400. |
0310 | Deposits, not covered but preferentialArticle 108 of Directive 2014/59/EU Deposits as defined in Article 2(1) point 3 of Directive 2014/49/EU that do not qualify for exclusion from bail-in (Article 44(2) point (a) of Directive 2014/59/EU), yet for which a preferential treatment is foreseen in line with article 108 of Directive 2014/59/EU. |
0320 | Deposits, not covered and not preferentialDeposits as defined in Article 2(1) point 3 of Directive 2014/49/EU that do not qualify for exclusion from bail-in or preferential treatment in application of Articles 44(2) point a or 108 of Directive 2014/59/EU. |
0330 | Balance sheet liabilities arising from derivativesAccounting value of liabilities arising from derivatives, for the total amount corresponding to FINREP: {F 01.02;020;010) + {F 01.02;150;010}. |
0331 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offsetBy default the sum of all net market values of derivative liabilities per contractual netting set. Only where the net market value of a netting set is a liability, the netting set shall be reported. To this end, derivatives which are not subject to netting arrangements shall be treated as a single contract, i.e. as if it were a netting set with only one derivative. |
0332 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offsetThe valuation in row 0331 is subject to an adjustment for collateral posted to secure this exposure, which results in the sum of these net market values after offsetting collateral at its market value. |
0333 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incorporating estimated close-out amountsIn line with Commission Delegated Regulation (EC) No 2016/1401e on the valuation of liabilities arising from derivatives, an additional close-out amount covering the amount of losses or costs incurred by derivative counterparties, or gains realised by them, in replacing or obtaining the economic equivalent on material terms of the contracts and the option rights of the parties in respect of the terminated contracts. The estimations required to determine a close-out amount in line with the abovementioned Regulation can prove quite difficult on an individual basis. Therefore, proxy values, which may be based on available data such as the prudential requirements for market risk, can be used instead. If it proves impossible to calculate the close-out amount for the derivative liabilities, the amount reported shall be equal to the amount reported in row 0332. |
0334 | Sum of net liability positions taking into account prudential netting rulesThe net liability positions for derivatives taking into account the prudential netting rules of Article 429 of Regulation (EU) No 575/2013 (related to the calculation of the leverage ratio total exposure measure) shall be reported. |
0340 | Uncollateralised secured liabilitiesThe amount of secured liabilities or liabilities for which collateral has been pledged that exceeds the value of the assets, pledge, lien or collateral against which it is secured. This shall capture the ‘undercollateralized’ part of any collateralized liability, for example the undercollateralised part of covered bonds or repurchase operations. |
0350 | Structured notesStructured notes are defined for this purpose as debt obligations that contain an embedded derivative component, with returns linked to an underlying security or index (public or bespoke, such as equities or bonds, fixed income rates or credit, FX, commodities etc.). Structured notes do not include debt instruments that include call or put options only, i.e. the value of the instrument does not depend on any embedded derivative component. |
0360 | Senior unsecured liabilitiesThis includes all senior, unsecured instruments that are not included in the structured notes category. |
0365 | Senior non-preferred liabilitiesAmount of any of the following liabilities:
|
0370 | Subordinated liabilitiesLiabilities which will only be repaid under national insolvency law after all classes of ordinary creditors and senior non-preferred creditors have been repaid in full. This includes both contractually and statutorily subordinated liabilities. In the case of holding companies, unsubordinated debt securities may also be reported in this category (i.e. structural subordination). Only subordinated instruments that are not recognized as own funds shall be included in this category. This row shall also include that part of subordinated liabilities that qualifies in principle as own funds, but is not included in own funds due to phase-out provisions such as Article 64 of Regulation (EU) No 575/2013 (remaining maturity) or Part 10 of the Regulation (EU) No 575/2013 (grandfathering impact). |
0380 | Other MREL eligible liabilitiesAny instrument that is eligible to MREL but is not captured in rows 0320 and 0340 to 0370. |
0390 | Non-financial liabilitiesThis row captures non-financial liabilities that do not relate to debt instruments of which the holders can be bailed in due to practical reasons, such as provisions related to litigations to which the entity is subject. |
0400 | Residual liabilitiesAny liability not reported in rows 0100 to 0390. |
0500 | Own fundsArticles 4(1)(118) and 72 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;010;010} |
0510 | Common Equity Tier 1 CapitalArticle 50 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;020;010} |
0511 | Of which: capital instruments/share capitalLegal instruments that constitute (part of) CET1 capital in the form of capital instruments/share capital |
0512 | Of which: instruments ranking pari passu with ordinary sharesLegal instruments that constitute (part of) CET1 own funds in the form of instruments other than capital instruments/share capital, but ranking pari passu with this category |
0520 | Additional Tier 1 capitalArticle 61 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;530;010} |
0521 | Of which: (part of) subordinated liabilities recognised as own fundsLegal instruments that constitute (part of) Additional Tier 1. |
0530 | Tier 2 CapitalArticle 71 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;750;010} |
0531 | Of which: (part of) subordinated liabilities recognised as own fundsThis breakdown identifies the legal instruments that constitute (part of) Tier 2 own funds. |
0600 | Total liabilities and own funds including derivative liabilitiesSum of all the liabilities reported in this template and the amount of regulatory own funds. To this end, all the amounts from the above lines shall be added. With respect to derivatives, the value to be used shall be row 0334 ‘Sum of net liability positions taking into account prudential netting rules’. |
the function is provided by an institution to third parties not affiliated to the institution or group; and
a sudden disruption would likely have a material negative impact on the third parties, give rise to contagion or undermine the general confidence of market participants due to the systemic relevance of the function for the third parties and the systemic relevance of the institution or group in providing the function.
a Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337, 23.12.2015, p. 35). | |
b Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (OJ L 201, 27.7.2012, p. 1). | |
c 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). | |
ID | Economic function |
---|---|
DepositsDeposit taking shall refer to the acceptance of deposits from non-financial intermediaries. It does not include borrowing from other financial intermediaries, which is dealt with separately in ‘wholesale funding’. Deposits include: i) current accounts/overnight deposits, ii) deposits with agreed maturity, and iii) deposits redeemable at notice, and exclude repurchase agreements. References: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013) p. 14; Annex II Part 2 items 9.1, 9.2 and 9.3 of Regulation (EU) No 1071/2013. | |
1.1 | Households |
1.2 | Non-financial corporations (SMEs) |
1.3 | Non-financial corporations (non-SMEs) |
1.4 | General governments |
1.5, 1.6, 1.7 | Other sectors/counterparties (1), (2) and (3) |
LendingLending shall refer to the provision of funds to non-financial counterparties, such as corporate or retail clients. Lending to financial counterparties is a distinct activity and is assessed in ‘wholesale funding’. Loans includes debt instruments held by the institutions but exclude debt instruments that are securities, irrespective of their accounting classification (e.g. held-to-maturity or available for sale). References: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013) p. 17; Annex II Part 2 item 2 of Regulation (EU) No 1071/2013. | |
2.1 | Households – Lending for house purchaseLending for house purchase means loans extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments. |
2.2 | Households – other lending |
2.3 | Non-financial corporations — SMEs |
2.4 | Non-financial corporations — non-SMEs |
2.5 | General Governments |
2.6, 2.7, 2.8 | Other sectors/counterparties (1), (2) and (3) |
Payments, Cash, Settlement, Clearing, Custody servicesReference: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013) p. 20. The economic functions included under this caption shall consist of the provision of payments, cash, settlement, clearing and custody services by a credit institution, as an intermediary between own clients or as an intermediary between a client and one or several relevant Financial Market Infrastructures (FMIs), or the provision of (indirect) access to FMIs to other banks. In line with FSB Guidance on Identification of Critical Functions and Critical Shared Services, the payments, clearing and settlement function is limited to services provided by banks to their clients. This category does not cover services provided by (pure) FMI providers. For the purpose of this template, FMIs include payment systems, securities settlement systems, central securities depositories and central counterparties (and do not include trade repositories). Payment service', ‘payment transaction’ and ‘payment system’ have the same meaning as defined in Article 4(3), (5) and (7), respectively, of DIRECTIVE 2015/2366 on payment services in the internal marketa. | |
3.1 | Payment services to MFIsThis row shall include payment services offered to Monetary Financial Institutions (MFIs), with or without use of external payment systems. This shall also include (payments related to) correspondent banking services. MFIs shall consist of all institutional units included in the sub-sectors: i) central bank; ii) deposit-taking corporations except the central bank; and iii) money market funds. |
3.2 | Payment services to non-MFIsPayment services offered to clients, with or without use of external payment systems. This shall only include natural or legal person who do not belong to the MFIs sector. Payment services providers are also excluded from the ‘non-MFIs’ sector. |
3.3 | Cash servicesProvision of cash services to clients (both individuals and corporates, only non-MFIs). These services refer to withdrawals at ATMs and at branches counters and do not include other cash services (like cash-in-transit services for mass retailers). Cash withdrawal with cheques and at branches counters using bank forms (where cards may be used as identification means) are included. |
3.4 | Securities settlement servicesServices offered to clients for confirmation, clearing and settlement of securities transactions, with or without use of securities settlement systems. ‘Settlement’ means the completion of a securities transaction where it is concluded with the aim of discharging the obligations of the parties to that transaction through the transfer of cash and/or securities. |
3.5 | CCP clearing servicesSecurities and derivatives clearing services provided to clients. This also includes the provision of indirect access to a Central Counterparty (CCP). |
3.6 | Custody servicesSafekeeping and administration of financial instruments for clients and services related to custodianship such as cash and collateral management. |
3.7, 3.8, 3.9 | Other services/activities/functions (1), (2) and (3) |
Capital MarketsCapital markets activities shall refer to the issuance and trading of securities, related advisory services, and related services such as prime brokerage and market making. | |
4.1 | Derivatives held for trading (OTC)Article 2(5) and (7) of REGULATION (EU) No 648/2012b. A derivative or derivative contract means a financial instrument as set out in points (4) to (10) of Section C of Annex I to DIRECTIVE 2014/65/EUc as implemented by Article 38 and 39 of REGULATION (EC) No 1287/2006. An OTC derivative or OTC derivative contract means a derivative contract the execution of which does not take place on a regulated market within the meaning of Article 4(1)(21) of DIRECTIVE 2014/65/EU or on a third-country market considered to be equivalent to a regulated market in accordance with Article 2a of REGULATION (EU) No 648/2012. The amount to be reported shall only include derivatives traded in the OTC market. |
4.2 | Derivatives held for trading (non-OTC)All derivatives held for trading, excluding OTC derivatives held for trading. |
4.3 | Secondary markets/Trading:The secondary market is where investors buy and sell securities. This function applies to the total trading portfolio (i.e. equity, corporate credit, sovereign credit). The amount to be reported shall include value of securities measured as the total amount of securities in the held-for-trading. Securities shall be reported at fair value at the reporting date. The amount shall not include loans, derivatives and non-tradable assets (e.g. receivables). |
4.4 | Primary markets/underwritingPrimary markets shall mean where new securities are issued on an exchange by companies, governments, and other groups in order to obtain financing through debt-based or equity-based securities (like common and preferred stock, corporate bonds, notes, bills, government bonds). Primary markets are facilitated by underwriting groups. |
4.5, 4.6, 4.7 | Other services/activities/functions (1), (2) and (3) |
Wholesale FundingLending and borrowing activities in wholesale markets to and from financial counterparties (credit institutions and other financial corporations). | |
5.1 | BorrowingBorrowing in wholesale markets from financial counterparties (including by way of repurchase agreements, interbank borrowing, commercial paper, certificate of deposits, money market funds, lines of credit, asset-backed commercial paper and fiduciary deposits). |
5.2 | Derivatives (assets)All derivatives with financial counterparties held on the asset side of the balance sheet. In contrast to ‘Capital markets’, in ‘Wholesale Funding’, derivatives include all derivatives contracts with financial counterparties (not limited to HFT). |
5.3 | LendingLending in wholesale markets to financial counterparties (including by way of reverse repurchase loans, commercial paper, certificate of deposits, money market funds, lines of credit, asset backed commercial paper, fiduciary deposits). |
5.4 | Derivatives (liabilities)All derivatives with financial counterparties held on the liability side of the balance sheet. |
5.5, 5.6, 5.7 | Other product types (1), (2) and (3)Any function of the economic function ‘Wholesale funding’ which is not included in the above. |
Z 10.01 — Critical Information systems (General information) (CIS 1), which lists all critical information systems in the group;
Z 10.02 — Mapping of critical information systems (CIS 2), which maps the critical information systems to user entities in the group and critical functions.
All data items set out in Annex I shall be transformed into a single data point model which is the basis for uniform IT systems of institutions and resolution authorities.
The single data point model shall meet the following criteria:
provide a structured representation of all data items set out in Annex I;
identify all the business concepts set out in Annex I;
provide a data dictionary identifying table labels, ordinate labels, axis labels, domain labels, dimension labels and member labels;
provide metrics which define the property or amount of data points;
provide data point definitions that are expressed as a composition of characteristics that univocally identify the financial concept;
contain all the relevant technical specifications necessary for developing IT reporting solutions producing uniform resolution planning data.
The data items set out in Annex I shall be subject to validation rules ensuring data quality and consistency. The validation rules shall meet the following criteria:
define the logical relationships between relevant data points;
include filters and preconditions that define a set of data to which a validation rule applies;
check the consistency of the reported data;
check the accuracy of the reported data;
set default values which shall be applied where the relevant information has not been reported.
Commission Implementing Regulation (EU) 2016/1066 of 17 June 2016 laying down implementing technical standards with regard to procedures, standard forms and templates for the provision of information for the purpose of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council (OJ L 181, 6.7.2016, p. 1).
Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).
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).
Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).
Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).
Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).
Commission Delegated Regulation (EU) 2016/778 of 2 February 2016 supplementing Directive 2014/59/EU of the European Parliament and of the Council with regard to the circumstances and conditions under which the payment of extraordinary ex post contributions may be partially or entirely deferred, and on the criteria for the determination of the activities, services and operations with regard to critical functions, and for the determination of the business lines and associated services with regard to core business lines (OJ L 131, 20.5.2016, p. 41).
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