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Document 32018R1624
Commission 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.)
Commission 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.)
Commission 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.)
C/2018/6841
OJ L 277, 7.11.2018, p. 1–65
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force: This act has been changed. Current consolidated version: 24/03/2022
7.11.2018 |
EN |
Official Journal of the European Union |
L 277/1 |
COMMISSION 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)
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:
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:
|
(2) |
‘resolution group’ means either of the following:
|
(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:
|
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:
|
(b) |
the information specified in templates Z 02.00 and Z 03.00 of Annex I:
|
(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:
|
(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:
|
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.
Done at Brussels, 23 October 2018.
For the Commission
The President
Jean-Claude JUNCKER
(1) OJ L 173, 12.6.2014, p. 190.
(2) 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).
(3) 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).
(4) 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).
(5) 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).
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 |
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 |
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 |
|
|
|
|
|
|
|
|
|
|
|
Z 03.00 - Own funds requirements (OWN)
|
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 |
|
Z 04.00 - Intragroup financial interconnections (IFC)
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 |
|
|
|
|
|
|
|
|
Z 05.01 - Major Liability Counterparties (MCP 1)
Counterparty |
Type |
Outstanding amount |
||||
Entity name |
Code |
Group or individual |
Country |
Sector |
||
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
|
|
|
|
|
|
|
Z 05.02 - Major off-balance sheet counterparties (MCP 2)
Counterparty |
Type |
Amount |
||||
Entity name |
Code |
Group or individual |
Country |
Sector |
||
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
|
|
|
|
|
|
|
Z 06.00 - Deposit insurance (DIS)
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 |
|
|
|
|
|
|
Z 07.01 - Criticality assessment of economic functions (FUNC 1)
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) |
|
|
|
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|
|
3 |
Payments, Cash, Settlement, Clearing, Custody services |
|||||||
0160 |
3,1 |
Payment services to MFIs |
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|
|
|
0170 |
3,2 |
Payment services to non-MFIs |
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|
0180 |
3,3 |
Cash services |
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|
0190 |
3,4 |
Securities settlement services |
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0200 |
3,5 |
CCP clearing services |
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|
0210 |
3,6 |
Custody services |
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|
0220 |
3,7 |
Other services/activities/functions (1) |
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|
0230 |
3,8 |
Other services/activities/functions (2) |
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|
0240 |
3,9 |
Other services/activities/functions (3) |
|
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|
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|
|
4 |
Capital Markets |
|||||||
0250 |
4,1 |
Derivatives held for trading - OTC |
|
|
|
|
|
|
|
0260 |
4,2 |
Derivatives held for trading - non-OTC |
|
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|
|
|
|
|
0270 |
4,3 |
Secondary markets/trading (held-for-trading only) |
|
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|
|
|
0280 |
4,4 |
Primary Markets/underwriting |
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|
|
0290 |
4,5 |
Other services/activities/functions (1) |
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|
|
0300 |
4,6 |
Other services/activities/functions (2) |
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|
0310 |
4,7 |
Other services/activities/functions (3) |
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|
5 |
Wholesale Funding |
|||||||
0320 |
5,1 |
Borrowing |
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|
|
0330 |
5,2 |
Derivatives (assets) |
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|
0340 |
5,3 |
Lending |
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|
|
0350 |
5,4 |
Derivatives (liabilities) |
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|
0360 |
5,5 |
Other product types (1) |
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|
0370 |
5,6 |
Other product types (2) |
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|
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|
|
|
0380 |
5.7 |
Other product types (3) |
|
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|
|
|
Z 07.02 - Mapping of critical functions by legal entity (FUNC 2)
Critical functions |
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 |
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 |
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 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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Z 09.00 - FMI Services - Providers and Users - Mapping to Critical Functions (FMI)
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 |
|
|
|
|
|
|
|
|
|
|
|
|
Z 10.01 - Critical Information systems (General information) (CIS 1)
Critical information 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 |
Critical service |
Critical function |
||
Entity Name |
Code |
Identifier |
Country |
ID |
|
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
|
|
|
|
|
|
ANNEX II
Instructions
I. |
General instructions | 24 |
I.1 |
Structure | 24 |
I.2 |
References | 25 |
I.3 |
Accounting standards | 25 |
I.4 |
Scope of consolidation | 25 |
I.5 |
Numbering and other conventions | 26 |
II. |
Template-related instructions | 26 |
II.1 |
Z 01.00 — Organisational structure (ORG) | 26 |
II.2 |
Z 02.00 — Liability Structure (LIAB) | 29 |
II.3 |
Z 03.00 — Own funds requirements (OWN) | 36 |
II.4 |
Z 04.00 — Intragroup financial interconnections (IFC) | 39 |
II.5 |
Z 05.01 and Z 05.02 — Major Counterparties (MCP) | 41 |
II.6 |
Z 06.00 — Deposit insurance (DIS) | 44 |
II.7 |
Critical functions and core business lines | 47 |
II.8 |
Z 08.00 — Critical services (SERV) | 55 |
II.9 |
Z 09.00 — FMI Services — Providers and Users — Mapping to Critical Functions | 59 |
II.10 |
Critical information systems | 61 |
I. General instructions
I.1 Structure
1. |
The framework consists of 15 templates, organised in 3 blocks:
|
I.2 References
2. |
For the purposes of this Annex, the following abbreviations shall apply:
|
I.3 Accounting standards
3. |
Unless otherwise specified in these instructions, 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) No 680/2014. Institutions that are not required to report financial information in accordance with Implementing Regulation (EU) No 680/2014 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:
|
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. |
These instructions follow the labelling convention laid out below, when referring to the columns, rows and cells of the templates. These numerical codes are extensively used in the validation rules. |
8. |
The following general notation is used in these instructions to refer to columns, rows and cells of a template: {Template;Row;Column}. |
9. |
In the case of validations inside a template, in which only data points of that template are used, notations do not refer to a template: {Row;Column}. |
10. |
In the case of templates with only one column, only rows are referred to: {Template;Row}. |
11. |
An asterisk sign is used to express that the validation is done for the rows or columns specified before. |
12. |
Where an information item is not applicable to the entities for which the report is submitted, the corresponding field shall be left blank. |
13. |
Where these instructions 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 may not contain null value. |
II. Template-related instructions
II.1 Z 01.00 — Organisational structure (ORG)
II.1.1 General remarks
14. |
This template provides an overview over 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)(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:
|
||||||||||||||||||||||||||||
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:
|
||||||||||||||||||||||||||||
0070 |
Article 7 CRR Waiver Report the following abbreviations:
|
||||||||||||||||||||||||||||
0080 |
Article 10 CRR Waiver Report the following abbreviations:
|
||||||||||||||||||||||||||||
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;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 exposure Total 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 standard Accounting standards applied by the entity. Report the following abbreviations:
|
||||||||||||||||||||||||||||
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. |
||||||||||||||||||||||||||||
0140 |
Name Name of the direct parent of the entity. |
||||||||||||||||||||||||||||
0150 |
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. |
||||||||||||||||||||||||||||
0160 |
LEI code 20-digit, alphanumeric LEI code of the entity, where available. |
||||||||||||||||||||||||||||
0170 |
Share capital Amount of share capital held by the Direct parent in the Entity, excluding reserves. |
||||||||||||||||||||||||||||
0180 |
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). |
II.2 Z 02.00 — Liability Structure (LIAB)
II.2.1 General remarks
15. |
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. |
16. |
Where a maturity breakdown is set out in this template, the residual maturity shall be the time until the contractual maturity or, when there is an explicit or implicit, contractual or statutory, right for the holder of an instrument to early reimbursement, until the first date where such a right arises. Interim payments of principal shall be split into the corresponding maturity buckets. Where applicable, the maturity shall be considered separately for both the principal amount and accrued interest. |
17. |
By default, 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. |
18. |
By way of derogation from the previous paragraph, 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 (7); 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 Bank (8). 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 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 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 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 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 45(5) of Directive 2014/59/EU of the European Parliament and of the Council (9), 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. |
Rows |
Instructions |
||||||
0100 |
Liabilities excluded from bail-in Article 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 deposits The 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 Council (10), with the exclusion of temporary high balances as defined in Article 6(2) of that Directive. |
||||||
0120 |
Secured liabilities – collateralized part Article 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 insolvency Article 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 Council (11), or of AIFs as defined in point (a) of Article 4(1) of Directive 2011/61/EU of the European Parliament and of the Council (12), provided that such a client is protected under the applicable insolvency law. |
||||||
0140 |
Fiduciary liabilities, if protected in insolvency Article 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 days Article 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 days Article 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 Council (13) or their participants and arising from the participation in such a system. |
||||||
0170 |
Employee liabilities Article 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 functioning Article 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 preferred Article 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 liabilities Article 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-in This is the sum of rows 0310, 0320, 0334, 0340, 0350, 0360, 0365, 0370, 0380, 0390 and 0400. |
||||||
0310 |
Deposits, not covered but preferential Article 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 preferential Deposits 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 derivatives Accounting 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 offset By 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 offset The 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 amounts In line with Commission Delegated Regulation (EC) No 2016/1401 (14) 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 rules The 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 liabilities The 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 notes Structured 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 liabilities This includes all senior, unsecured instruments that are not included in the structured notes category. |
||||||
0365 |
Senior non-preferred liabilities Amount of any of the following liabilities:
|
||||||
0370 |
Subordinated liabilities Liabilities 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 liabilities Any instrument that is eligible to MREL but is not captured in rows 0320 and 0340 to 0370. |
||||||
0390 |
Non-financial liabilities This 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 liabilities Any liability not reported in rows 0100 to 0390. |
||||||
0500 |
Own funds Articles 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 Capital Article 50 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;020;010} |
||||||
0511 |
Of which: capital instruments/share capital Legal instruments that constitute (part of) CET1 capital in the form of capital instruments/share capital |
||||||
0512 |
Of which: instruments ranking pari passu with ordinary shares Legal 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 capital Article 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 funds Legal instruments that constitute (part of) Additional Tier 1. |
||||||
0530 |
Tier 2 Capital Article 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 funds This breakdown identifies the legal instruments that constitute (part of) Tier 2 own funds. |
||||||
0600 |
Total liabilities and own funds including derivative liabilities Sum 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’. |
II.3 Z 03.00 — Own funds requirements (OWN)
II.3.1 General remarks
19. |
This template gathers information on the own funds requirements for an entity or group. |
20. |
All information reported shall reflect the own funds requirements applicable at the reporting reference date. |
21. |
The information on Pillar 2 requirements reported in this template shall be based on the latest available official SREP letter communicated by the competent authority. |
22. |
Where the entity the report refers to is not subject to capital requirements on an individual basis, it shall only report row 0110. |
II.3.2 Instructions concerning specific positions
Rows |
Instructions |
||||
0100 |
Total Risk Exposure Amount Article 92(3) of the Regulation (EU) No 575/2013 See Z 01.00, column 0100 Total risk exposure amount as defined for COREP (OF): {C 02.00;010;010} |
||||
0110 |
Contribution to total consolidated risk exposure amount See Z 01.00, column 0140 Total leverage ratio exposure as defined for COREP (LR): {C 47.00;290;010} This item shall only be reported for entities that are not subject to capital requirements on an individual basis. |
||||
0210-0250 |
Initial capital and Leverage Ratio requirements |
||||
0210 |
Initial capital Articles 12, 28 to 31 of Directive 2013/36/EU and Article 93 of Regulation (EU) No 575/2013 The amount of initial capital required as a precondition for the authorization to commence the activity of an institution. |
||||
0220 |
Leverage Ratio Requirement Leverage ratio requirement as applicable to the entity or group, expressed as a percentage of the total leverage ratio exposure. If no formal requirement is in place, entities shall leave this cell empty. Total leverage ratio exposure shall be defined as for COREP (LR): {C 47.00;290;010} |
||||
0300 |
Total SREP capital requirement (TSCR) ratio COREP (OF): {C 03.00;130;010} The sum of (i) and (ii) as follows:
This item shall reflect the total SREP capital requirement (TSCR) ratio as communicated to the institution by the competent authority. The TSCR is defined in Section 1.2 of the EBA SREP GL. If no additional own funds requirements were communicated by the competent authority, then only point (i) shall be reported. |
||||
0310 |
TSCR: to be made up of CET1 capital COREP (OF): {C 03.00;140;010} The sum of (i) and (ii) as follows:
If no additional own funds requirements, to be held in the form of CET1 capital, were communicated by the competent authority, then only point (i) shall be reported. |
||||
0320 |
TSCR: to be made up of Tier 1 capital COREP (OF): {C 03.00;150;010} The sum of (i) and (ii) as follows:
If no additional own funds requirements, to be held in the form of Tier 1 capital, were communicated by the competent authority, then only point (i) shall be reported. |
||||
0400 |
Combined Buffer Requirements Article 128 point 6 of Directive 2013/36/EU COREP (OF): {C 04.00;740;010} |
||||
0410 |
Capital Conservation Buffer Articles 128 point (1) and 129 of Directive 2013/36/EU COREP (OF): {C 04.00;750;010}). According to Article 129(1) the capital conservation buffer is an additional amount of Common Equity Tier 1 capital. Due to the fact that the capital conservation buffer rate of 2,5 % is stable, an amount shall be reported in this cell. |
||||
0420 |
Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State Article 458(2) point d (iv) of Regulation (EU) No 575/2013 COREP (OF): {C 04.00;760;010}). In this cell the amount of the conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State, which can be requested according to Article 458 of Regulation (EU) No 575/2013 in addition to the capital conservation buffer shall be reported. The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. |
||||
0430 |
Institution-Specific Countercyclical Capital Buffer Articles 128 point (2), 130, 135-140 of Directive 2013/36/EU (see COREP (OF): {C 04.00;770;010}). The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. |
||||
0440 |
Systemic Risk Buffer Articles 128 point (5), 133 and 134 of Directive 2013/36/EU (see COREP (OF): {C 04.00;780;010}). The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. |
||||
0450 |
Global Systemically Important Institution Buffer Articles 128 point (3) and 131 of Directive 2013/36/EU COREP (OF): {C 04.00;800;010} The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. |
||||
0460 |
Other Systemically Important Institution Buffer Articles 128 point (4) and 131 of Directive 2013/36/EU COREP (OF): {C 04.00;810;010} The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. |
||||
0500 |
Overall capital requirement (OCR) ratio COREP (OF): {C 03.00;160;010} The sum of (i) and (ii) as follows:
This item shall reflect the Overall capital requirement (OCR) ratio as defined in Section 1.2 of the EBA SREP Guidelines. If no buffer requirement is applicable, only point (i) shall be reported. |
||||
0510 |
OCR: to be made up of CET1 capital COREP (OF): {C 03.00;170;010} The sum of (i) and (ii) as follows:
If no buffer requirement is applicable, only point (i) shall be reported. |
||||
0520 |
OCR: to be made up of Tier 1 capital COREP (OF): {C 03.00;180;010} The sum of (i) and (ii) as follows:
If no buffer requirement is applicable, only point (i) shall be reported. |
||||
0600 |
OCR and Pillar 2 Guidance (P2G) COREP (OF): {C 03.00;190;010} The sum of (i) and (ii) as follows:
If no P2G is communicated by the competent authority, then only point (i) shall be reported. |
||||
0610 |
OCR: to be made up of CET1 capital COREP (OF): {C 03.00;200;010} The sum of (i) and (ii) as follows:
If no P2G is communicated by the competent authority, then only point (i) shall be reported. |
||||
0620 |
OCR and P2G: to be made up of Tier 1 capital COREP (OF): {C 03.00;210;010} The sum of (i) and (ii) as follows:
If no P2G is communicated by the competent authority, then only point (i) shall be reported. |
II.4 Z 04.00 — Intragroup financial interconnections (IFC)
II.4.1 General remarks
23. |
This template requires information on intragroup liabilities not excluded from bail-in, capital instruments and guarantees. |
24. |
All financial interconnections between relevant legal entities that are included in the consolidated financial statements shall be reported. Reported amounts shall be aggregated where they pertain to the same counterparties (both issuer or guaranteed entity, and creditor, holder or guarantee provider) and the same type of liabilities, capital instruments or guarantees. |
25. |
The combination of values reported in columns 0020, 0040 and 0050 of this template forms a primary key which has to be unique for each row of the template. |
II.4.2 Instructions concerning specific positions
Columns |
Instructions |
||||||||||||||||||||||||||||||||||||||||
0010-0020 |
Issuer or guaranteed entity Legal entity that issues the liabilities or capital instrument, or is the guaranteed entity. |
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0010 |
Entity name Must be different from the Entity name listed in column 0030. |
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0020 |
Code The code of the issuer or guarantee recipient. 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 must be different from the code listed in column 0040. |
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0030-0040 |
Creditor, holder or guarantee provider Legal entity that is the creditor to the liability, holds the capital instrument or provides the guarantee. |
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0030 |
Entity name Must be different from the entity name listed in column 0010. |
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0040 |
Code The code of the Creditor, holder or guarantee provider. 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. Must be different from the code listed in column 0020. |
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0050-0070 |
Financial interconnection This field describes the financial interconnection between the relevant legal entities. |
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0050 |
Type To be chosen from the following list:
|
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0060 |
Outstanding amount For liabilities (column 0050, types L.1, L.2 and L.4 - L.14), the outstanding amount of the intragroup liabilities; for liabilities arising from derivatives (type L.3), the close-out amounts as defined for the purposes of template Z 02.00 (LIAB), row 0333. For guarantees (column 0050, values G.1 - G.4), the maximum potential amount of future payments under the guarantee |
||||||||||||||||||||||||||||||||||||||||
0070 |
of which issued under 3rd ctry law The share, in monetary amount, of the outstanding amount that is governed by the law of a third country. |
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0080 |
of which: MREL eligible The outstanding amount of the MREL eligible liabilities calculated according to Article 45(4)(a) and (c) to (f) of the Directive 2014/59/EU. For this purpose, liabilities shall not be excluded from the calculation on the sole ground that they are issued to or held by a group entity. |
II.5 Z 05.01 and Z 05.02 — Major Counterparties (MCP)
II.5.1 General remarks
26. |
These templates collect information on liabilities towards major counterparties (Z 05.01) and off-balance sheet items received from major counterparties (Z 05.02).Reported amounts shall be aggregated where they belong to the same counterparty and the same type of liabilities or off-balance sheet items. |
27. |
Liabilities and off-balance sheet items for which the counterparty cannot be identified shall not be reported in these templates. Liabilities and off balance sheet items for which the counterparty is an entity included in the consolidated financial statements shall not be reported. |
II.5.2 Z 05.01 – Major liabilities counterparties — Instructions concerning specific positions
28. |
The combination of values reported in columns 0020 and 0060 of this template forms a primary key which has to be unique for each row of the template. |
Columns |
Instructions |
||||||||||||||||||||||||
0010-0050 |
Counterparty Information on the major counterparty in relation to which the liability arises Major counterparties shall be identified by summing up the outstanding amounts of all liabilities of the entity or group for which the template is reported, to each counterparty or group of connected clients, excluding liabilities to entities included in the consolidated financial statements. The counterparties and groups of connected counterparties are then ranked by aggregate outstanding amount in order to identify the top 10 major counterparties, on which information shall be provided in this template. The definition of ‘group of connected counterparties’ shall follow the definition of ‘group of connected clients’ laid down in Article 4(1) point 39 of Regulation (EU) No 575/2013. For the purpose of this template, a counterparty may not be an entity included in the consolidated financial statements. |
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0010 |
Entity name Name of the major counterparty or, where applicable, name of a group of connected clients. The name of a group of connected clients shall be the name of the parent company or, when the group of connected clients does not have a parent, the group's commercial name. |
||||||||||||||||||||||||
0020 |
Code The code of the major counterparty or group of connected clients. 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. |
||||||||||||||||||||||||
0030 |
Group or individual The institution shall report ‘1’ for individual major counterparties and ‘2’ for groups of connected clients. |
||||||||||||||||||||||||
0040 |
Country The ISO 3166-1-alpha-2 code of the country of incorporation of the counterparty. This includes pseudo-ISO codes for international organisations, available in the last edition of the Eurostat's ‘Balance of Payments Vademecum’. The country is determined by reference to counterparty's registered office. For groups of connected clients, the country of incorporation of the parent company. |
||||||||||||||||||||||||
0050 |
Sector One sector shall be allocated to every counterparty on the basis of FINREP economic sector classes (FINREP, Annex V, Part 1, chapter 6):
For groups of connected clients, no sector shall be reported. |
||||||||||||||||||||||||
0060 |
Type The liability type shall be one of the liability types listed in template Z 02.00 — Liability Structure (LIAB), namely:
If the liabilities towards a major counterparty consist of more than one of the types mentioned above, each liability type shall be reported in a separate row. |
||||||||||||||||||||||||
0070 |
Amount The amount shall be equivalent to the definition of an ‘outstanding amount’ as prescribed for in template Z 02.00 — Liability Structure. In case of liabilities arising from derivatives (type L.3), the close-out amounts as defined for the purposes of row 0333 template Z 02.00 shall be reported. |
II.5.3 Z 05.02 – Major off-balance sheet counterparties: Instructions concerning specific positions
29. |
The combination of values reported in columns 0020 and 0060 of this template forms a primary key which has to be unique for each row of the template. |
Columns |
Instructions |
||||||
0010-0050 |
Counterparties Information on the major off-balance sheet counterparties. Major off-balance sheet counterparties shall be identified by summing up the total nominal amount of commitments and financial guarantees received (as defined for the purposes of FINREP, template F 09) by the entity or group entities for which the template is reported from counterparties or group of connected clients. Major off-balance sheet counterparties shall exclude entities included in the consolidated financial statements of the group. The counterparties and groups of connected clients are then ranked by aggregate amount in order to identify the top 10 major off-balance sheet counterparties, on which information shall be provided in this template. For the purpose of this template, only counterparties that are not included in the consolidated financial statements shall be reported. |
||||||
0010 |
Entity name See instructions on column 0010 of Z 05.01 |
||||||
0020 |
Code See instructions on column 0020 of Z 05.01 |
||||||
0030 |
Group or individual See instructions on column 0030 of Z 05.01 |
||||||
0040 |
Country See instructions on column 0040 of Z 05.01 |
||||||
0050 |
Sector See instructions on column 0050 of Z 05.01 |
||||||
0060 |
Type The type of off-balance sheet exposure shall be one of the following as defined in FINREP, template F 09.02:
If the off-balance sheet items received from a major counterparty consist of more than one of the types mentioned above, each type of off-balance sheet item shall be reported in a separate row. |
||||||
0070 |
Amount |
II.6 Z 06.00 — Deposit insurance (DIS)
II.6.1 General remarks
30. |
This template provides an overview of deposits insurance within a group and the Deposit Guarantee Schemes of which credit institutions which are relevant legal entities are a member. |
31. |
Every credit institution belonging to the group shall be reported in a separate row. |
II.6.2 Instructions concerning specific positions
Columns |
Instructions |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
0010-0020 |
Entity |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
0010 |
Entity Name The name of the entity as reported in Z 01.00 — Organisational structure (ORG). |
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0020 |
Code Code of the entity, as reported in Z 01.00 — Organisational structure (ORG). This is a row identifier and has to be unique for each row in the template. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
0030 |
DGS Article 4(3) of the Directive 2014/49/EU The name of the officially recognised DGS of which the entity is a member in application of the Directive 2014/49/EU. This shall be the DGS in the Member State of incorporation of the entity, at the exclusion of other DGSs which, in other Member States, might provide additional protection (‘top up’) to customers of the Entity at a branch in that Member State. Where an institution is member of an IPS which is also official recognised as a DGS pursuant to Article 4(2) of the Directive 2014/49/EU, the name of the DGS shall be identical as the name of the IPS in row 050. The DGS shall be chosen, for each country of incorporation of the entity, among the following:
If the officially recognised DGS of which the entity is member is not listed above, ‘other’ shall be reported. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
0040 |
Amount of covered deposits Articles 2(1)(5) and 6(2) of Directive 2014/49/EU The amount of covered deposits as defined in point (5) of Article 2(1), in conjunction with Article 6, of the Directive 2014/49/EU, as covered by the DGS in row 00030, with the exclusion of temporary high balances as defined in Article 6(2) of Directive 2014/49/EU. |
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0050 |
Institutional Protection Scheme Article 113(7) of Regulation (EU) No 575/2013 Name of the Institutional Protection Scheme, as referred to in Article 113(7) Regulation (EU) No 575/2013, of which the entity is a member. Do not report anything if the entity is not a member of an IPS. If the entity is member of an IPS which is also officially recognised as a DGS pursuant to Article 4(2) of Directive 2014/49/EU, the name of the IPS shall be identical to the name of the DGS in row 030. |
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0060 |
Additional protection under contractual scheme Article 1(3)(a) of Directive 2014/49/EU Amount of deposits covered by a contractual scheme at the Entity. |
II.7 Critical functions and core business lines
II.7.1 General remarks
32. |
The four templates of this section provide key data and qualitative assessments of the impact, substitutability and criticality of economic functions the group is providing, supplemented by a mapping of those critical functions to core business lines and legal entities. |
33. |
More specifically, the templates are dedicated to the following topics: |
34. |
Template Z 07.01 — Criticality assessment of economic functions (FUNC 1) identifies, based on quantitative and qualitative indicators, the non-critical and critical functions performed by the group for each Member State in which the group is active; |
35. |
Template Z 07.02 — Mapping of critical functions by legal entity (FUNC 2) maps the critical functions identified to legal entities and assesses whether each legal entity is considered material to the performance of the critical function or not; |
36. |
Z 07.03 — Mapping of Core Business Lines by legal entity (FUNC 3) provides a full list of core business lines and maps them to legal entities; |
37. |
Template Z 07.04 — Mapping of critical functions to core business lines (FUNC 4) maps the identified critical functions to business lines. |
38. |
Pursuant to Article 2(1) point 35 of the Directive 2014/59/EU, critical functions means activities, services or operations the discontinuance of which is likely in one or more Member States, to lead to the disruption of services that are essential to the real economy or to disrupt financial stability due to the size, market share, external and internal interconnectedness, complexity or cross-border activities of an institution or group, with particular regard to the substitutability of those activities, services or operations. |
39. |
Pursuant to Article 6(1) of Commission Regulation (EU) 2016/778 (15), a function shall be considered critical, when it meets both of the following:
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40. |
Pursuant to Article 2(1), point (36) of the Directive 2014/59/EU, ‘core business lines’ means business lines and associated services which represent material sources of revenue, profit or franchise value for an institution or for a group of which an institution forms part. |
41. |
For the purposes of this template, economic functions shall refer to the functions listed in the table below. |
42. |
For each category of economic functions, an economic function ‘other’ may be chosen if the function is not captured by the other predefined functions. |
43. |
Counterparties referred to in rows 0010 to 0070 and rows 0080 to 0150 are defined identically to counterparty sectors as provided in FINREP, Annex V, Part 1, chapter 6. ‘SMEs’ refers to SMEs as defined in FINREP, Annex V, Part 1, paragraph 5, point (i). |
ID |
Economic function |
Deposits Deposit 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. |
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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) |
Lending Lending 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. |
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2.1 |
Households – Lending for house purchase Lending 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 services Reference: 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 market (16). |
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3.1 |
Payment services to MFIs This 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-MFIs Payment 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 services Provision 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 services Services 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 services Securities and derivatives clearing services provided to clients. This also includes the provision of indirect access to a Central Counterparty (CCP). |
3.6 |
Custody services Safekeeping 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 Markets Capital markets activities shall refer to the issuance and trading of securities, related advisory services, and related services such as prime brokerage and market making. |
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4.1 |
Derivatives held for trading (OTC) Article 2(5) and (7) of REGULATION (EU) No 648/2012 (17). 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/EU (18) 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/underwriting Primary 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 Funding Lending and borrowing activities in wholesale markets to and from financial counterparties (credit institutions and other financial corporations). |
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5.1 |
Borrowing Borrowing 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 |
Lending Lending 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. |
II.7.2 Z 07.01 — Criticality assessment of economic functions (FUNC 1): Instructions concerning specific positions
44. |
This template shall be reported once for each Member State (identified as ‘country’) in which the group is active. |
45. |
It covers all economic functions performed in that Member State by any group entity, whether that function represents a critical function or not. |
Rows |
Instructions |
0010-0380 |
Economic functions Economic functions as defined above |
Columns |
Instructions |
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0010 |
Description of economic function Where the Economic function is of the type ‘Other’ (functions 1.5 – 1.7, 2.6 -2.8, 3.7 – 3.9, 4.5 – 4.7, 5.5 – 5.7), a description of that function shall be provided. |
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0020 |
Market share Estimate of the market share of the institution or group for the economic function in the respective country. As a percentage of the total market in terms the monetary amount. |
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0030 |
Monetary Amount The content of this column depends on the Economic function provided:
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0040 |
Numeric indicator The content of this column depends on the Economic function provided.
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0050 |
Impact on market Estimated impact of a sudden discontinuation of the function on third parties, financial markets and the real economy, taking into account the size, market share in the country, external and internal interconnectedness, complexity, and cross-border activities of the institution. This assessment shall be expressed qualitatively as ‘High (H)’, ‘Medium-High (MH)’, ‘Medium-Low (ML)’ or ‘Low (L)’. ‘H’ shall be selected if the discontinuation has a major impact on the national market; ‘MH’ if the impact is significant; ‘ML’ if the impact is material, but limited; and ‘L’ if the impact is low. |
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0060 |
Substitutability Article 6(3) of Delegated Regulation (EU) 2016/778. A function is considered substitutable where it can be replaced in an acceptable manner and within a reasonable timeframe thereby avoiding systemic problems for the real economy and the financial markets. The following shall be taken into account:
This assessment shall be expressed qualitatively as ‘High (H)’, ‘Medium-High (MH)’, ‘Medium-Low (ML)’ or ‘Low (L)’. ‘H’ shall be selected if a function can easily be provided by another bank under comparable conditions within a reasonable timeframe; ‘L’ if a function cannot be easily or rapidly substituted; ‘MH’ and ‘ML’ for intermediate cases taking into account different dimensions (e.g. market share, market concentration, time to substitution, as well as legal barriers to and operational requirements for entry or expansion) |
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0070 |
Critical Function In this column it shall be reported whether, taking into account the quantitative data and criticality indicators in this template, the economic function is considered to be critical in the market for the relevant country. Report ‘Yes’ or ‘No’ |
II.7.3 Z 07.02 — Mapping of critical functions by legal entity (FUNC 2): Instructions concerning specific positions
46. |
This template shall be reported for the entire group. Only critical functions identified as such in {Z 07.01;070} (per Member State) shall be reported in this template. |
47. |
The combination of values reported in columns 0010, 0020 and 0040 of this template forms a primary key which has to be unique for each row of the template. |
Columns |
Instructions |
0010 |
Country The country for which the function is critical, as reported in Z 07.01 (FUNC 1) |
0020 |
ID ID of the critical functions as defined in chapter 2.7.1.4 above and referred to in template Z 07.01 (FUNC 1) |
0030 |
Entity Name Name of the Entity performing the critical function, as reported in Z 01.00 (ORG). If there are several entities performing the same critical functions in the same country, each entity shall be reported in a separate row. |
0040 |
Code Code of the entity performing the critical function, as reported in Z 01.00 — Organisational structure (ORG). |
0050 |
Monetary amount Contribution, in monetary amount, of the Legal entity to the monetary amount as described in column 0030 of template Z 07.01 (FUNC 1) |
II.7.4 Z 07.03 — Mapping of Core Business Lines to legal entities (FUNC 3): Instructions concerning specific positions
48. |
The combination of values reported in columns 0020 and 0040 of this template forms a primary key which has to be unique for each row of the template. |
49. |
Only material entities, as identified in {Z 07.02;0060}, shall be reported in this template. |
Columns |
Instructions |
0010 |
Core business line Core business line pursuant to Article 2(1)(36) and Article 2(2) of Directive 2014/59/EU. |
0020 |
Business Line ID Unique ID of the business line to be provided by the institution |
0030 |
Description Description of core business line. |
0040 |
Entity Name Name of the Entity as reported in Z 01.00 (ORG) having or being part of the core business line. If there are several entities having or being part of the same core business line, each entity shall be reported in a separate row. |
0050 |
Code Code of the Entity having or being part of the core business line, as reported in Z 01.00 (ORG). |
II.7.5 Z 07.04 — Mapping of critical functions to core business lines (FUNC 4): Instructions concerning specific positions
50. |
The combination of values reported in columns 0010, 0020 and 0040 of this template forms a primary key which has to be unique for each row of the template. |
51. |
Only critical functions, as identified in {Z 07.01;0070}, shall be reported in this template. |
Columns |
Instructions |
0010 |
Country Country for which the function is critical, as reported in Z 07.01 (FUNC 1) |
0020 |
Function ID ID of the critical functions as defined in chapter 2.7.1.2 above and referred to in template Z 07.01 (FUNC 1) |
0030 |
Core business line Core business line pursuant to Article 2(1)(36) and Article 2(2) of Directive 2014/59/EU as reported in template Z 07.03 (FUNC 3) |
0040 |
Business Line ID Unique ID of the business line to be provided by the institution; same ID as reported in template Z 07.03 (FUNC 3) |
II.8 Z 08.00 — Critical services (SERV)
II.8.1 General instructions
52. |
The information to be included in this template shall be reported once for the entire group, list critical services received by any entity in the group, and link them to the critical functions provided by the group. |
53. |
Critical services shall mean the underlying operations, activities and services performed for one (dedicated services) or more business units or legal entities (shared services) within the group which are needed to provide one or more critical functions. Critical services may be performed by entities within the group (Internal service) or be outsourced to an external provider (External service). A service shall be considered critical where its disruption can present a serious impediment to, or completely prevent, the performance of critical functions as they are intrinsically linked to the critical functions that an institution performs for third parties. |
54. |
Services that are performed entirely internally to a legal entity shall not be reported in this template. |
55. |
Services that do not have a material impact on critical functions shall not be reported in this template. |
56. |
The combination of values reported in columns 0010, 0030, 0050, 0070 and 0080 of this template forms a primary key which has to be unique for each row of the template. |
II.8.2 Instructions concerning specific positions
Columns |
Instructions |
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0005 |
Identifier |
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0010 |
Service type The service type shall be one of the service types listed below. Where possible, the sub-category shall be reported (two digit identification). Where no sub-category exists or no sub-category properly describes the service provided by the institution, the main category (one digit identification) shall be reported.
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0020-0030 |
Service recipient The Entity of the group which receives the critical service reported in column 0010 from another group entity or the external provider reported in columns 0040-0050. |
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0020 |
Entity name Must be different from the name listed in column 0040. |
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0030 |
Code Unique identifier of the legal entity in column 0020 as reported in template Z 01.00 (ORG) Must be different from the identifier reported in column 0050. |
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0040-0050 |
Service provider The legal entity (internal or external) which provides the critical service reported in column 0010 to a group entity |
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0040 |
Entity name Must be different from the name listed in column 0020. |
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0050 |
Code Unique identifier of the legal entity in column 0020.Must be different from the identifier listed in column 0030. Where the service provider is a group entity, the code shall be the same as reported in n template Z 01.00 (ORG). Where the service provider is not a group entity, the code of that entity shall be:
The code shall be unique and used consistently across the templates. |
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0060 |
Part of the group ‘Yes’ – if the service is provided by an entity of the group (‘Internal’) ‘No’ – if the service is provided by an entity outside of the group (‘external’) |
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0070-0080 |
Critical function The critical function the performance of which would suffer a serious impediment or be completely prevented in case of disruption of the critical service. It is one of the functions assessed as critical in template Z 07.01 (FUNC 1). |
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0070 |
Country Member State for which the function is critical, as reported in Z 07.01 (FUNC 1) |
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0080 |
ID ID of the critical functions as defined in chapter 2.7.1.4 above and referred to in template Z 07.01 (FUNC 1) |
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0090 |
Estimated time for substitutability Estimated time necessary to substitute a provider with another one to a comparable extent as regards object, quality and cost of the service received. Report one of the following values:
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