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)
Status:
This is the original version (as it was originally adopted).
II.4Z 04.00 — Intragroup financial interconnections (IFC)
II.4.1General 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.4.2Instructions concerning specific positions
Columns | Instructions |
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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:
Intragroup Liabilities
L.1. Deposits, not covered but preferential
Same definition as Z 02.00 (LIAB), row 0310
L.2. Deposits, not covered and not preferential
Same definition as Z 02.00 (LIAB), row 0320
L.3. Liabilities arising from derivatives (Close-Out Amounts)
Same definition as Z 02.00 (LIAB), row 0330
L.4. Uncollateralised secured liabilities
Same definition as Z 02.00 (LIAB), row 0340
L.5. Structured notes
Same definition as Z 02.00 (LIAB), row 0350
L.6. Senior unsecured liabilities
Same definition as Z 02.00 (LIAB), row 0360
L.7. Senior non-preferred liabilities
Same definition as Z 02.00 (LIAB), row 0365
L.8. Subordinated liabilities
Same definition as Z 02.00 (LIAB), row 0370
L.9. Other MREL eligible liabilities
Same definition as Z 02.00 (LIAB), row 0380
L.10. Non-financial liabilities
Same definition as Z 02.00 (LIAB), row 0390
L.11. Residual liabilities
Same definition as Z 02.00 (LIAB), row 0400. Any liability not captured by any of the preceding items.
L.12. Tier 2 Capital
Same definition as Z 02.00 (LIAB), row 0530
L.13. Additional Tier 1 Capital
Same definition as Z 02.00 (LIAB), row 0520
L.14. Common Equity Tier 1 Capital
Same definition as Z 02.00 (LIAB), row 0510
Intragroup Guarantees
G.1. Issuance
Guarantees on specific instruments/liabilities that have been issued
G.2. Counterparty
Guarantees granted to a specific counterparty of the institution
G.3. Unlimited
General guarantees not limited to a fixed amount
G.4. Other
Any type of guarantee not covered by the previous types.
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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
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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.
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