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- Original (As adopted by EU)
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)
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This is the original version as it was originally adopted in the EU.
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‘General information’, which provides an overview of the organisational structure of a group and its entities, the distribution of assets and risk exposure amounts. This block consists of template ‘Z 01.00 — Organisational structure (ORG)’
‘Information on on-balance sheet items and off-balance sheet items’ which provides financial information on liabilities, own funds, financial connections between group entities, liabilities towards major counterparties and off-balance sheet items received from major counterparties, and deposit insurance. This block consists of 6 templates:
‘Z 02.00 — Liability Structure (LIAB)’;
‘Z 03.00 — Own funds requirements (OWN)’;
‘Z 04.00 — Intragroup financial interconnections (IFC)’;
Two templates on major counterparties, ‘Z 05.01 — Major Liability Counterparties (Z-MCP 1)’ and ‘Z 05.02 — Major off-balance sheet counterparties (Z-MCP 2)’.
‘Z 06.00 — Deposit insurance (Z-DIS)’.
‘Critical functions’ which provides an overview of critical functions and maps them to legal entities, core business lines, critical services, financial market infrastructures and information systems. This block consists of 7 templates:
4 templates on the identification of critical functions and their mapping to core business lines and group entities, ‘Z 07.01 — Criticality assessment of economic functions (Z-FUNC 1)’, ‘Z 07.02 — Mapping of critical functions by legal entity (Z-FUNC 2)’, ‘Z 07.03 — Mapping of Core Business Lines by legal entity (Z-FUNC 3)’ and ‘Z 07.04 — Mapping of critical functions to core business lines (Z-FUNC 4)’;
‘Z 08.00 — Critical services (Z-SERV)’;
‘Z 09.00 – FMI Services — Providers and Users — Mapping to Critical Functions (FMI)’;
2 templates on critical information systems, ‘Z 10.01 — Critical Information systems (General information) (Z-CIS 1)’ and ‘Z 10.02 — Mapping of information systems (Z-CIS 2)’.
‘BCBS’ means the Basel Committee on Banking Supervision of the Bank for International Settlements;
‘CPMI’ means the Committee on Payments and Market Infrastructures of the Bank for International Settlements;
‘FINREP’ means financial information templates included in Annexes III and IV of, and complementary instructions included in Annex V of, Commission Implementing Regulation (EU) No 680/2014(1);
‘COREP (OF)’ means Annexes I (templates) and II (instructions) of Implementing Regulation (EU) No 680/2014;
‘COREP (LR)’ means Annexes X (templates) and XI (instructions) of Implementing Regulation (EU) No 680/2014;
‘FSB’ means Financial Stability Board;
‘IAS’ means International Accounting Standards as defined in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council(2);
‘IFRS’ means International Financial Reporting Standards as defined as defined in Article 2 of Regulation (EC) No 1606/2002(2);
‘LEI code’ means a Legal Entity Identifier code aimed at achieving a unique and worldwide identification of parties to financial transactions, as proposed by the Financial Stability Board (FSB) and endorsed by the G20. Until the global LEI system is fully operational, pre-LEI codes are being assigned to counterparties by a Local Operational Unit that has been endorsed by the Regulatory Oversight Committee (ROC, detailed information may be found at the following website: www.leiroc.org). Where a Legal Entity Identifier (LEI code) exists for a given counterparty, it shall be used to identify that counterparty;
‘NGAAP’ or ‘National Generally Accepted Accounting Principles’ means national accounting frameworks developed under Directive 86/635/EEC(3).
consolidation on the basis of accounting consolidation (entities included in the consolidated financial statements according to the applicable accounting framework);
prudential consolidation (entities within the scope of consolidation according to Chapter 2 of Title II of Part One of Regulation (EU) No 575/2013 of the European Parliament and of the Council(4)) at the level of the Union parent undertaking;
consolidation at the level of the resolution entity for the resolution group.
a Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338). | |
b Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (Text with EEA relevance) (OJ L 335, 17.12.2009, p. 1). | |
Columns | Instructions |
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0010-0160 | Entity |
0010 | NameName of the entity. Official name as it appears in corporate acts, including the indication of the legal form. |
0020 | CodeCode of the entity. For institutions the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code, or if not available a code under a uniform codification applicable in the Union, or if not available a national code. The code shall be unique and used consistently across the templates. The code shall always have a value. |
0030 | LEI code20-digit, alphanumeric LEI code of the entity, where available. |
0040 | Entity TypeThe entity type, by sequential order of priority, shall be one of the following: a) ‘Credit institution’ This category shall cover credit institutions as defined in point (1) of Article 4(1) of Regulation (EU) No 575/2013, not including the entities referred to in Article 2(5) of Directive 2013/36/EUa; b) ‘Investment firm subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU’ This category shall cover investment firms as defined in point (2) of Article 4(1) of Regulation (EU) No 575/2013 that are subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU. c) ‘Investment firm not subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU’ d) ‘Financial institution’ This category shall cover financial institutions as defined in point (26) of Article 4(1) of the Regulation (EU) No 575/2013, other than those classified as ‘holding company’ as described in point (e) below. e) ‘Holding company’ This category shall cover any of the following:
f) ‘Insurance undertaking’ This category shall cover insurance undertakings as defined in Article 13 of Directive 2009/138/EC of the European Parliament and of the Councilb. g) ‘Other entity type’, where the entity is not captured by any of the above mentioned categories. |
0050 | CountryThe ISO 3166-1-alpha-2 code of the country of incorporation of the entity, which may be a Member State or a third country. |
0060 | Included in the Prudential PerimeterReport the following abbreviations:
|
0070 | Article 7 CRR WaiverReport the following abbreviations:
|
0080 | Article 10 CRR WaiverReport the following abbreviations:
|
0090 | Total assetsTotal assets as defined for FINREP {F 01.01;380,010} |
0100 | Total Risk Exposure amountTotal risk exposure amount as defined for COREP (OF): {C 02.00;010;010} This item shall not be reported for entities that are not institutions and entities benefitting from a waiver in accordance with Article 7 or Article 10 of Regulation (EU) No 575/2013. |
0110 | Leverage ratio exposureTotal leverage ratio exposure as defined for COREP (LR): {C 47.00;290;010} This item shall not be reported for entities that are not institutions and entities benefitting from a waiver in accordance with Article 7 or Article 10 of Regulation (EU) No 575/2013. |
0120 | Accounting standardAccounting standards applied by the entity. Report the following abbreviations:
|
0130 | Contribution to total consolidated assetsThe amount that the Entity contributes to the total consolidated assets of the group the report refers to. |
0140 | Contribution to total consolidated risk exposure amountThe amount that the Entity contributes to the total consolidated risk exposure amount of the group the report refers to. |
0150 | Contribution to consolidated leverage ratio exposureThe amount that the Entity contributes to the total consolidated leverage ratio exposure of the group the report refers to. |
0160 | Relevant legal entityWhether the entity constitutes a relevant legal entity pursuant to the definition in Article 2 of this Regulation. |
0170-0210 | Direct parentDirect parent of the Entity. Only a direct parent that has more than 5 % of voting rights in the Entity shall be reported. If an entity has more than one direct parent, only the direct parent with the highest capital share – or voting share, if relevant – shall be reported. |
0140 | NameName of the direct parent of the entity. |
0150 | CodeThe code of the direct parent. For institutions the code shall be the 20-digit, alphanumeric LEI code. For other entities the code shall be the 20-digit, alphanumeric LEI code, or if not available a code under a uniform codification applicable in the Union, or if not available a national code. The code shall be unique and used consistently across the templates. The code shall always have a value. |
0160 | LEI code20-digit, alphanumeric LEI code of the entity, where available. |
0170 | Share capitalAmount of share capital held by the Direct parent in the Entity, excluding reserves. |
0180 | Voting rights in the EntityPercentage of voting rights held by the direct parent in the Entity. This information is only required if one share is not equal to one vote (hence voting rights are not equal to share capital). |
a Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (notified under document number C(2003) 1422) (OJ L 124, 20.5.2003, p. 36). | |
b Regulation (EU) No 1071/2013 of the European Central Bank concerning the balance sheet of the monetary financial institutions sector (OJ L 297, 7.11.2013, p. 1). | |
c Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190). | |
Columns | Instructions |
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0010 | HouseholdsFINREP, Annex V. Part 1, paragraph 42, point (f) Individuals or groups of individuals as consumers, and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included. |
0020 | Non-financial corporations (SMEs)Annex, Title I, Article 2.1 of Commission Recommendation of 6 May 2003a; FINREP, Annex V Part 1, paragraph 5(i). Enterprises which employ fewer than 250 persons and which have an annual turnover not exceeding EUR 50 million, and/or an annual balance sheet total not exceeding EUR 43 million. |
0030 | Non-financial corporations (non-SMEs)FINREP, Annex V. Part 1, paragraph 42, point (e) Corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to Regulation (EU) No 1071/2013 of the European Central Bankb. Excludes ‘SMEs’ reported in column 0020. |
0040 | Credit institutionsFINREP, Annex V. Part 1, paragraph 42, point (c) Credit institutions within the meaning of Article 4(1) point (1) of Regulation (EU) No 575/2013 and multilateral development banks. |
0050 | Other financial corporationsFINREP, Annex V. Part 1, paragraph 42, point (d) All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders. |
0060 | General governments & Central banksFINREP, Annex V. Part 1, paragraph 42, points (a) and (b) Central banks and central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘credit institutions’, ‘other financial corporations’ or ‘non-financial corporations’ depending on their activity); social security funds; and international organisations, such as the European Union, the International Monetary Fund and the Bank for International Settlements. |
0070 | Non-identified, listed on a trading venueWhere the identity of the holder of a security is not known due to the instruments being listed on a trading venue, as defined under Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments, the amounts shall be attributed to this column. |
0080 | Non-identified, not listed on a trading venueWhere the identity of the holder of a security is not known, without the instruments being listed on a trading venue, the amounts shall be attributed to this column and no further counterparty breakdown is required. Entities shall dedicate their best efforts to identify counterparties and limit the use of this column to a minimum. |
0090 | Total |
0100 | Of which: intragroupLiabilities towards entities included in the consolidated financial statements of the ultimate parent entity (as opposed to the regulatory scope of consolidation). |
0110 | Of which: liabilities governed by the law of a third country, excluding intragroupThese shall include the gross amounts of liabilities governed by the law of a third-country and/or issued by group entities established in third-countries. Intragroup liabilities shall be excluded. Where the resolution authority has confirmed that it is satisfied, pursuant to Article 45(5) of Directive 2014/59/EU of the European Parliament and of the Councilc, that any decision of a resolution authority to write down or convert a liability would be effective under the law of that third country, that liability shall not be reported under this heading. |
a Directive 2014/49/EU of the European Parliament and of the Council of 16 April 2014 on deposit guarantee schemes (OJ L 173, 12.6.2014, p. 149). | |
b Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32). | |
c Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 (OJ L 174, 1.7.2011, p. 1). | |
d Directive 98/26/EC of the European Parliament and of the Council of 19 May 1998 on settlement finality in payment and securities settlement systems (OJ L 166, 11.6.1998, p. 45). | |
e Commission Delegated Regulation (EU) 2016/1401 of 23 May 2016 supplementing Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms with regard to regulatory technical standards for methodologies and principles on the valuation of liabilities arising from derivatives (OJ L 228, 23.8.2016, p. 7). | |
Rows | Instructions |
---|---|
0100 | Liabilities excluded from bail-inArticle 44(2) of the Directive 2014/59/EU states that ‘Resolution authorities shall not exercise the write down or conversion powers in relation to the following liabilities whether they are governed by the law of a Member State or of a third country’. |
0110 | Covered depositsThe amount of covered deposits as defined in point (5) of Article 2(1) of Directive 2014/49/EU of the European Parliament and of the Councila, with the exclusion of temporary high balances as defined in Article 6(2) of that Directive. |
0120 | Secured liabilities – collateralized partArticle 44(2) point b of Directive 2014/59/EU Secured liabilities including repurchase agreements (repos), covered bonds and liabilities in the form of financial instruments which form an integral part of the cover pool and which according to national law are secured in a way similar to covered bonds. Neither the requirement to ensure that all secured assets relating to a covered bond cover pool remain unaffected, segregated and with enough funding, nor the exclusion of Article 44(2) point b of Directive 2014/59/EU shall prevent resolution authorities, where appropriate, from exercising those powers in relation to any part of a secured liability or a liability for which collateral has been pledged that exceeds the value of the assets, pledge, lien or collateral against which it is secured. Such an uncovered amount of these secured liabilities shall not be reported in this row, but reported in row 0340, subject to additional breakdown. Central Bank liabilities which are covered by a collateral pool (for example main refinancing operations, long term refinancing operation, target longer-term refinancing operations, etc.) shall be regarded as secured liabilities. A specific type of liabilities are collateral positions (e.g. cash collateral) received and recorded on the balance sheet. Where such collateral positions are legally bound with an asset position, these shall be treated as secured liabilities for the purpose of this report. |
0130 | Client liabilities, if protected in insolvencyArticle 44(2) point c of Directive 2014/59/EU Any liability that arises by virtue of the holding by the institution or entity referred to in point (b), (c) or (d) of Article 1(1) of the Directive 2014/59/EU of client assets or client money including client assets or client money held on behalf of UCITS as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Councilb, or of AIFs as defined in point (a) of Article 4(1) of Directive 2011/61/EU of the European Parliament and of the Councilc, provided that such a client is protected under the applicable insolvency law. |
0140 | Fiduciary liabilities, if protected in insolvencyArticle 44(2) point d of Directive 2014/59/EU Any liability that arises by virtue of a fiduciary relationship between the institution or entity referred to in point (b), (c) or (d) of Article 1(1) of Directive 2014/59/EU (as fiduciary) and another person (as beneficiary) provided that such a beneficiary is protected under the applicable insolvency or civil law. |
0150 | Credit institution liabilities < 7 daysArticle 44(2) point e of Directive 2014/59/EU Liabilities to credit institutions, excluding entities that are part of the same accounting group, with an original maturity of less than seven days. |
0160 | System (operator) liabilities < 7 daysArticle 44(2) point f of Directive 2014/59/EU Liabilities with a remaining maturity of less than seven days, owed to systems or operators of systems designated according to Directive 98/26/EC of the European Parliament and of the Councild or their participants and arising from the participation in such a system. |
0170 | Employee liabilitiesArticle 44(2) point g (i) of Directive 2014/59/EU Liabilities to an employee, in relation to accrued salary, pension benefits or other fixed remuneration, except for the variable component of remuneration that is not regulated by a collective bargaining agreement. This shall however not apply to the variable component of the remuneration of material risk takers as identified in Article 92(2) of Directive 2013/36/EU. |
0180 | Liabilities critical to operational daily functioningArticle 44(2) point g (ii) of Directive 2014/59/EU Liabilities to a commercial or trade creditor arising from the provision to the institution or entity referred to in point (b), (c) or (d) of Article 1(1) of Directive 2014/59/EU of goods or services that are critical to the daily functioning of its operations, including IT services, utilities and the rental, servicing and upkeep of premises. |
0190 | Tax and social security authorities liabilities, if preferredArticle 44(2) point g (iii) of Directive 2014/59/EU Liabilities to tax and social security authorities provided that those liabilities are preferred under the applicable law. |
0200 | DGS liabilitiesArticle 44(2) point g (iv) of Directive 2014/59/EU Liabilities to deposit guarantee schemes arising from contributions due in accordance with Directive 2014/49/EU. |
0300 | Liabilities not excluded from bail-inThis is the sum of rows 0310, 0320, 0334, 0340, 0350, 0360, 0365, 0370, 0380, 0390 and 0400. |
0310 | Deposits, not covered but preferentialArticle 108 of Directive 2014/59/EU Deposits as defined in Article 2(1) point 3 of Directive 2014/49/EU that do not qualify for exclusion from bail-in (Article 44(2) point (a) of Directive 2014/59/EU), yet for which a preferential treatment is foreseen in line with article 108 of Directive 2014/59/EU. |
0320 | Deposits, not covered and not preferentialDeposits as defined in Article 2(1) point 3 of Directive 2014/49/EU that do not qualify for exclusion from bail-in or preferential treatment in application of Articles 44(2) point a or 108 of Directive 2014/59/EU. |
0330 | Balance sheet liabilities arising from derivativesAccounting value of liabilities arising from derivatives, for the total amount corresponding to FINREP: {F 01.02;020;010) + {F 01.02;150;010}. |
0331 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offsetBy default the sum of all net market values of derivative liabilities per contractual netting set. Only where the net market value of a netting set is a liability, the netting set shall be reported. To this end, derivatives which are not subject to netting arrangements shall be treated as a single contract, i.e. as if it were a netting set with only one derivative. |
0332 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offsetThe valuation in row 0331 is subject to an adjustment for collateral posted to secure this exposure, which results in the sum of these net market values after offsetting collateral at its market value. |
0333 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incorporating estimated close-out amountsIn line with Commission Delegated Regulation (EC) No 2016/1401e on the valuation of liabilities arising from derivatives, an additional close-out amount covering the amount of losses or costs incurred by derivative counterparties, or gains realised by them, in replacing or obtaining the economic equivalent on material terms of the contracts and the option rights of the parties in respect of the terminated contracts. The estimations required to determine a close-out amount in line with the abovementioned Regulation can prove quite difficult on an individual basis. Therefore, proxy values, which may be based on available data such as the prudential requirements for market risk, can be used instead. If it proves impossible to calculate the close-out amount for the derivative liabilities, the amount reported shall be equal to the amount reported in row 0332. |
0334 | Sum of net liability positions taking into account prudential netting rulesThe net liability positions for derivatives taking into account the prudential netting rules of Article 429 of Regulation (EU) No 575/2013 (related to the calculation of the leverage ratio total exposure measure) shall be reported. |
0340 | Uncollateralised secured liabilitiesThe amount of secured liabilities or liabilities for which collateral has been pledged that exceeds the value of the assets, pledge, lien or collateral against which it is secured. This shall capture the ‘undercollateralized’ part of any collateralized liability, for example the undercollateralised part of covered bonds or repurchase operations. |
0350 | Structured notesStructured notes are defined for this purpose as debt obligations that contain an embedded derivative component, with returns linked to an underlying security or index (public or bespoke, such as equities or bonds, fixed income rates or credit, FX, commodities etc.). Structured notes do not include debt instruments that include call or put options only, i.e. the value of the instrument does not depend on any embedded derivative component. |
0360 | Senior unsecured liabilitiesThis includes all senior, unsecured instruments that are not included in the structured notes category. |
0365 | Senior non-preferred liabilitiesAmount of any of the following liabilities:
|
0370 | Subordinated liabilitiesLiabilities which will only be repaid under national insolvency law after all classes of ordinary creditors and senior non-preferred creditors have been repaid in full. This includes both contractually and statutorily subordinated liabilities. In the case of holding companies, unsubordinated debt securities may also be reported in this category (i.e. structural subordination). Only subordinated instruments that are not recognized as own funds shall be included in this category. This row shall also include that part of subordinated liabilities that qualifies in principle as own funds, but is not included in own funds due to phase-out provisions such as Article 64 of Regulation (EU) No 575/2013 (remaining maturity) or Part 10 of the Regulation (EU) No 575/2013 (grandfathering impact). |
0380 | Other MREL eligible liabilitiesAny instrument that is eligible to MREL but is not captured in rows 0320 and 0340 to 0370. |
0390 | Non-financial liabilitiesThis row captures non-financial liabilities that do not relate to debt instruments of which the holders can be bailed in due to practical reasons, such as provisions related to litigations to which the entity is subject. |
0400 | Residual liabilitiesAny liability not reported in rows 0100 to 0390. |
0500 | Own fundsArticles 4(1)(118) and 72 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;010;010} |
0510 | Common Equity Tier 1 CapitalArticle 50 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;020;010} |
0511 | Of which: capital instruments/share capitalLegal instruments that constitute (part of) CET1 capital in the form of capital instruments/share capital |
0512 | Of which: instruments ranking pari passu with ordinary sharesLegal instruments that constitute (part of) CET1 own funds in the form of instruments other than capital instruments/share capital, but ranking pari passu with this category |
0520 | Additional Tier 1 capitalArticle 61 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;530;010} |
0521 | Of which: (part of) subordinated liabilities recognised as own fundsLegal instruments that constitute (part of) Additional Tier 1. |
0530 | Tier 2 CapitalArticle 71 of Regulation (EU) No 575/2013 Same definition as COREP (OF): {C 01.00;750;010} |
0531 | Of which: (part of) subordinated liabilities recognised as own fundsThis breakdown identifies the legal instruments that constitute (part of) Tier 2 own funds. |
0600 | Total liabilities and own funds including derivative liabilitiesSum of all the liabilities reported in this template and the amount of regulatory own funds. To this end, all the amounts from the above lines shall be added. With respect to derivatives, the value to be used shall be row 0334 ‘Sum of net liability positions taking into account prudential netting rules’. |
the function is provided by an institution to third parties not affiliated to the institution or group; and
a sudden disruption would likely have a material negative impact on the third parties, give rise to contagion or undermine the general confidence of market participants due to the systemic relevance of the function for the third parties and the systemic relevance of the institution or group in providing the function.
a Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337, 23.12.2015, p. 35). | |
b Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (OJ L 201, 27.7.2012, p. 1). | |
c Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (OJ L 173, 12.6.2014, p. 349). | |
ID | Economic function |
---|---|
DepositsDeposit taking shall refer to the acceptance of deposits from non-financial intermediaries. It does not include borrowing from other financial intermediaries, which is dealt with separately in ‘wholesale funding’. Deposits include: i) current accounts/overnight deposits, ii) deposits with agreed maturity, and iii) deposits redeemable at notice, and exclude repurchase agreements. References: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013) p. 14; Annex II Part 2 items 9.1, 9.2 and 9.3 of Regulation (EU) No 1071/2013. | |
1.1 | Households |
1.2 | Non-financial corporations (SMEs) |
1.3 | Non-financial corporations (non-SMEs) |
1.4 | General governments |
1.5, 1.6, 1.7 | Other sectors/counterparties (1), (2) and (3) |
LendingLending shall refer to the provision of funds to non-financial counterparties, such as corporate or retail clients. Lending to financial counterparties is a distinct activity and is assessed in ‘wholesale funding’. Loans includes debt instruments held by the institutions but exclude debt instruments that are securities, irrespective of their accounting classification (e.g. held-to-maturity or available for sale). References: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013) p. 17; Annex II Part 2 item 2 of Regulation (EU) No 1071/2013. | |
2.1 | Households – Lending for house purchaseLending for house purchase means loans extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments. |
2.2 | Households – other lending |
2.3 | Non-financial corporations — SMEs |
2.4 | Non-financial corporations — non-SMEs |
2.5 | General Governments |
2.6, 2.7, 2.8 | Other sectors/counterparties (1), (2) and (3) |
Payments, Cash, Settlement, Clearing, Custody servicesReference: FSB Guidance on Identification of Critical Functions and Critical Shared Services (2013) p. 20. The economic functions included under this caption shall consist of the provision of payments, cash, settlement, clearing and custody services by a credit institution, as an intermediary between own clients or as an intermediary between a client and one or several relevant Financial Market Infrastructures (FMIs), or the provision of (indirect) access to FMIs to other banks. In line with FSB Guidance on Identification of Critical Functions and Critical Shared Services, the payments, clearing and settlement function is limited to services provided by banks to their clients. This category does not cover services provided by (pure) FMI providers. For the purpose of this template, FMIs include payment systems, securities settlement systems, central securities depositories and central counterparties (and do not include trade repositories). Payment service', ‘payment transaction’ and ‘payment system’ have the same meaning as defined in Article 4(3), (5) and (7), respectively, of DIRECTIVE 2015/2366 on payment services in the internal marketa. | |
3.1 | Payment services to MFIsThis row shall include payment services offered to Monetary Financial Institutions (MFIs), with or without use of external payment systems. This shall also include (payments related to) correspondent banking services. MFIs shall consist of all institutional units included in the sub-sectors: i) central bank; ii) deposit-taking corporations except the central bank; and iii) money market funds. |
3.2 | Payment services to non-MFIsPayment services offered to clients, with or without use of external payment systems. This shall only include natural or legal person who do not belong to the MFIs sector. Payment services providers are also excluded from the ‘non-MFIs’ sector. |
3.3 | Cash servicesProvision of cash services to clients (both individuals and corporates, only non-MFIs). These services refer to withdrawals at ATMs and at branches counters and do not include other cash services (like cash-in-transit services for mass retailers). Cash withdrawal with cheques and at branches counters using bank forms (where cards may be used as identification means) are included. |
3.4 | Securities settlement servicesServices offered to clients for confirmation, clearing and settlement of securities transactions, with or without use of securities settlement systems. ‘Settlement’ means the completion of a securities transaction where it is concluded with the aim of discharging the obligations of the parties to that transaction through the transfer of cash and/or securities. |
3.5 | CCP clearing servicesSecurities and derivatives clearing services provided to clients. This also includes the provision of indirect access to a Central Counterparty (CCP). |
3.6 | Custody servicesSafekeeping and administration of financial instruments for clients and services related to custodianship such as cash and collateral management. |
3.7, 3.8, 3.9 | Other services/activities/functions (1), (2) and (3) |
Capital MarketsCapital markets activities shall refer to the issuance and trading of securities, related advisory services, and related services such as prime brokerage and market making. | |
4.1 | Derivatives held for trading (OTC)Article 2(5) and (7) of REGULATION (EU) No 648/2012b. A derivative or derivative contract means a financial instrument as set out in points (4) to (10) of Section C of Annex I to DIRECTIVE 2014/65/EUc as implemented by Article 38 and 39 of REGULATION (EC) No 1287/2006. An OTC derivative or OTC derivative contract means a derivative contract the execution of which does not take place on a regulated market within the meaning of Article 4(1)(21) of DIRECTIVE 2014/65/EU or on a third-country market considered to be equivalent to a regulated market in accordance with Article 2a of REGULATION (EU) No 648/2012. The amount to be reported shall only include derivatives traded in the OTC market. |
4.2 | Derivatives held for trading (non-OTC)All derivatives held for trading, excluding OTC derivatives held for trading. |
4.3 | Secondary markets/Trading:The secondary market is where investors buy and sell securities. This function applies to the total trading portfolio (i.e. equity, corporate credit, sovereign credit). The amount to be reported shall include value of securities measured as the total amount of securities in the held-for-trading. Securities shall be reported at fair value at the reporting date. The amount shall not include loans, derivatives and non-tradable assets (e.g. receivables). |
4.4 | Primary markets/underwritingPrimary markets shall mean where new securities are issued on an exchange by companies, governments, and other groups in order to obtain financing through debt-based or equity-based securities (like common and preferred stock, corporate bonds, notes, bills, government bonds). Primary markets are facilitated by underwriting groups. |
4.5, 4.6, 4.7 | Other services/activities/functions (1), (2) and (3) |
Wholesale FundingLending and borrowing activities in wholesale markets to and from financial counterparties (credit institutions and other financial corporations). | |
5.1 | BorrowingBorrowing in wholesale markets from financial counterparties (including by way of repurchase agreements, interbank borrowing, commercial paper, certificate of deposits, money market funds, lines of credit, asset-backed commercial paper and fiduciary deposits). |
5.2 | Derivatives (assets)All derivatives with financial counterparties held on the asset side of the balance sheet. In contrast to ‘Capital markets’, in ‘Wholesale Funding’, derivatives include all derivatives contracts with financial counterparties (not limited to HFT). |
5.3 | LendingLending in wholesale markets to financial counterparties (including by way of reverse repurchase loans, commercial paper, certificate of deposits, money market funds, lines of credit, asset backed commercial paper, fiduciary deposits). |
5.4 | Derivatives (liabilities)All derivatives with financial counterparties held on the liability side of the balance sheet. |
5.5, 5.6, 5.7 | Other product types (1), (2) and (3)Any function of the economic function ‘Wholesale funding’ which is not included in the above. |
Z 10.01 — Critical Information systems (General information) (CIS 1), which lists all critical information systems in the group;
Z 10.02 — Mapping of critical information systems (CIS 2), which maps the critical information systems to user entities in the group and critical functions.
Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).
Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).
Commission Delegated Regulation (EU) 2016/778 of 2 February 2016 supplementing Directive 2014/59/EU of the European Parliament and of the Council with regard to the circumstances and conditions under which the payment of extraordinary ex post contributions may be partially or entirely deferred, and on the criteria for the determination of the activities, services and operations with regard to critical functions, and for the determination of the business lines and associated services with regard to core business lines (OJ L 131, 20.5.2016, p. 41).
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