ANNEX I
Template number | Template code | Name of the template or group of templates | Short name |
---|---|---|---|
ENTITY INFORMATION, GROUP STRUCTURE AND DEPENDENCIES | |||
1 | Z 01.00 | Organisational structure | ORG |
INFORMATION ON ON- AND OFF-BALANCE SHEET ITEMS | |||
2 | Z 02.00 | Liability Structure | LIAB |
3 | Z 03.00 | Own funds requirements | OWN |
4 | Z 04.00 | Intragroup financial interconnections | IFC |
5,1 | Z 05.01 | Major counterparties (Liabilities) | MCP 1 |
5,2 | Z 05.02 | Major counterparties (off-balance sheet) | MCP 2 |
6 | Z 06.00 | Deposit insurance | DIS |
CORE BUSINESS LINES, CRITICAL FUNCTIONS AND RELATED INFORMATION SYSTEMS AND FINANCIAL MARKET INFRASTRUCTURES | |||
Critical functions and core business lines | |||
7,1 | Z 07.01 | Criticality assessment of economic functions | FUNC 1 |
7,2 | Z 07.02 | Mapping of critical functions to legal entities | FUNC 2 |
7,3 | Z 07.03 | Mapping of core business lines to legal entities | FUNC 3 |
7,4 | Z 07.04 | Mapping of critical functions to core business lines | FUNC 4 |
8 | Z 08.00 | Critical services | SERV |
FMI services - providers and users | |||
9 | Z 09.00 | FMI Services - Providers and Users - Mapping to Critical Functions (FMI) | FMI 1 |
Information systems | |||
10,1 | Z 10.01 | Critical Information systems (General information) | CIS 1 |
10,2 | Z 10.02 | Mapping of information systems | CIS 2 |
Entity | Direct Parent | |||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Name | Code | LEI code | Entity type | Country | Included in prudential consolidation | Art 7 CRR Waiver | Art 10 CRR waiver | Total assets | Total Risk Exposure Amount | Leverage ratio exposure | Accounting standard | Contribution to total consolidated assets | Contribution to total consolidated risk exposure amount | Contribution to consolidated Leverage Ratio Exposure | Relevant legal entity | Name | Code | LEI code | Share Capital | Voting rights in the entity |
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0180 | 0190 | 0200 | 0210 |
Counterparty | TOTAL | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Households | Non-financial corporations (SMEs) | Non-financial corporations (non-SMEs) | Credit institutions | Other financial corporations | General governments & Central banks | Non identified, listed on a trading venue | Non identified, not listed on a trading venue | of which: intragroup | of which: liabilities governed by the law of a third-country, excluding intragroup | |||
Row | Item | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 |
0100 | LIABILITIES EXCLUDED FROM BAIL-IN | |||||||||||
0110 | Covered deposits | |||||||||||
0120 | Secured liabilities - collateralized part | |||||||||||
0130 | Client liabilities, if protected in insolvency | |||||||||||
0140 | Fiduciary liabilities, if protected in insolvency | |||||||||||
0150 | Institution liabilities < 7 days | |||||||||||
0160 | System (operator) liabilities < 7 days | |||||||||||
0170 | Employee liabilities | |||||||||||
0180 | Liabilities critical to operational daily functioning | |||||||||||
0190 | Tax and social security authorities liabilities, if preferred | |||||||||||
0200 | DGS liabilities | |||||||||||
0300 | LIABILITIES NOT EXCLUDED FROM BAIL-IN | |||||||||||
0310 | Deposits, not covered but preferential | |||||||||||
0311 | of which: residual maturity <= 1 month | |||||||||||
0312 | of which: residual maturity > 1 month < 1 year | |||||||||||
0313 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
0314 | of which: residual maturity >= 2 years | |||||||||||
0320 | Deposits, not covered and not preferential | |||||||||||
0321 | of which: residual maturity <= 1 month | |||||||||||
0322 | of which: residual maturity > 1 month < 1 year | |||||||||||
0323 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
0324 | of which: residual maturity >= 2 years | |||||||||||
0330 | Balance sheet liabilities arising from derivatives | |||||||||||
0331 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offset | |||||||||||
0332 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset | |||||||||||
0333 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incorporating estimated close-out amounts | |||||||||||
0334 | Sum of net liability positions taking into account prudential netting rules | |||||||||||
0340 | Uncollateralized secured liabilities | |||||||||||
0341 | of which: residual maturity <= 1 month | |||||||||||
0342 | of which: residual maturity > 1 month < 1 year | |||||||||||
0343 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
0344 | of which: residual maturity >= 2 years | |||||||||||
0350 | Structured notes | |||||||||||
0351 | of which: residual maturity <= 1 month | |||||||||||
0352 | of which: residual maturity > 1 month < 1 year | |||||||||||
0353 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
0354 | of which: residual maturity >= 2 years | |||||||||||
0360 | Senior unsecured liabilities | |||||||||||
0361 | of which: residual maturity <= 1 month | |||||||||||
0362 | of which: residual maturity > 1 month < 1 year | |||||||||||
0363 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
0364 | of which: residual maturity >= 2 years | |||||||||||
0365 | Senior non-preferred liabilities | |||||||||||
0366 | of which: residual maturity <= 1 month | |||||||||||
0367 | of which: residual maturity > 1 month < 1 year | |||||||||||
0368 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
0369 | of which: residual maturity >= 2 years | |||||||||||
0370 | Subordinated liabilities (not recognised as own funds) | |||||||||||
0371 | of which: residual maturity <= 1 month | |||||||||||
0372 | of which: residual maturity > 1 month < 1 year | |||||||||||
0373 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
0374 | of which: residual maturity >= 2 years | |||||||||||
0380 | Other MREL eligible liabilities | |||||||||||
0381 | of which: residual maturity >= 1 year and < 2 years | |||||||||||
0382 | of which: residual maturity >= 2 years | |||||||||||
0390 | Non-financial liabilities | |||||||||||
0400 | Residual liabilities | |||||||||||
0500 | OWN FUNDS | |||||||||||
0510 | Common Equity Tier 1 Capital | |||||||||||
0511 | of which: capital instruments/share capital | |||||||||||
0512 | of which: instruments ranking pari passu with ordinary shares | |||||||||||
0520 | Additional Tier 1 capital | |||||||||||
0521 | of which: (part of) subordinated liabilities recognised as own funds | |||||||||||
0530 | Tier 2 Capital | |||||||||||
0531 | of which: (part of) subordinated liabilities recognised as own funds | |||||||||||
0600 | TOTAL LIABILITIES & OWN FUNDS INCLUDING DERIVATIVE LIABILITIES |
Amount or Percentage | ||
---|---|---|
0010 | ||
TOTAL RISK EXPOSURE AMOUNT | 0100 | |
Contribution to total consolidated risk exposure amount | 0110 | |
INITIAL CAPITAL AND LEVERAGE RATIO REQUIREMENT | ||
Initial capital | 0210 | |
Leverage Ratio Requirement | 0220 | |
TOTAL SREP CAPITAL REQUIREMENT (TSCR) RATIO | 0300 | |
TSCR: to be made up of CET1 capital | 0310 | |
TSCR: to be made up of Tier 1 capital | 0320 | |
COMBINED BUFFER REQUIREMENTS | 0400 | |
Capital Conservation Buffer | 0410 | |
Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State | 0420 | |
Institution-Specific Countercyclical Capital Buffer | 0430 | |
Systemic Risk Buffer | 0440 | |
Global Systemically Important Institution Buffer | 0450 | |
Other Systemically Important Institution Buffer | 0460 | |
Overall capital requirement (OCR) ratio | 0500 | |
OCR: to be made up of CET1 capital | 0510 | |
OCR: to be made up of Tier 1 capital | 0520 | |
OCR and Pillar 2 Guidance (P2G) | 0600 | |
OCR and P2G: to be made up of CET1 capital | 0610 | |
OCR and P2G: to be made up of Tier 1 capital | 0620 |
Issuer or guaranteed entity | Creditor, holder or guarantee provider | Financial interconnection | |||||
---|---|---|---|---|---|---|---|
Entity name | Code | Entity name | Code | Type | Outstanding amount | ||
of which issued under 3rd ctry law | of which MREL eligible | ||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 |
Counterparty | Type | Outstanding amount | ||||
---|---|---|---|---|---|---|
Entity name | Code | Group or individual | Country | Sector | ||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 |
Counterparty | Type | Amount | ||||
---|---|---|---|---|---|---|
Entity name | Code | Group or individual | Country | Sector | ||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 |
Legal Entity | DGS Membership | Institutional Protection Scheme | Additional protection under contractual scheme | ||
---|---|---|---|---|---|
Entity name | Code | DGS | Amount of covered deposits | ||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 |
Country: | |||||||||
Row | Economic functions | Quantitative Data | Criticality Assessment | ||||||
---|---|---|---|---|---|---|---|---|---|
ID | Economic function | Description of economic function | Market share | Monetary amount | Numeric indicator | Impact on market | Substitutability | Critical Function | |
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | |||
1 | Deposits | ||||||||
0010 | 1,1 | Households | |||||||
0020 | 1,2 | Non-financial corporations - SMEs | |||||||
0030 | 1,3 | Non-financial corporations - non-SMEs | |||||||
0040 | 1,4 | General Governments | |||||||
0050 | 1,5 | Other sectors/counterparties (1) | |||||||
0060 | 1,6 | Other sectors/counterparties (2) | |||||||
0070 | 1,7 | Other sectors/counterparties (2) | |||||||
2 | Lending | ||||||||
0080 | 2,1 | Households - lending for house purchase | |||||||
0090 | 2,2 | Households - other lending | |||||||
0100 | 2,3 | Non-financial corporations - SMEs | |||||||
0110 | 2,4 | Non-financial corporations - non-SMEs | |||||||
0120 | 2,5 | General Governments | |||||||
0130 | 2,6 | Other sectors/counterparties (1) | |||||||
0140 | 2,7 | Other sectors/counterparties (2) | |||||||
0150 | 2,8 | Other sectors/counterparties (3) | |||||||
3 | Payments, Cash, Settlement, Clearing, Custody services | ||||||||
0160 | 3,1 | Payment services to MFIs | |||||||
0170 | 3,2 | Payment services to non-MFIs | |||||||
0180 | 3,3 | Cash services | |||||||
0190 | 3,4 | Securities settlement services | |||||||
0200 | 3,5 | CCP clearing services | |||||||
0210 | 3,6 | Custody services | |||||||
0220 | 3,7 | Other services/activities/functions (1) | |||||||
0230 | 3,8 | Other services/activities/functions (2) | |||||||
0240 | 3,9 | Other services/activities/functions (3) | |||||||
4 | Capital Markets | ||||||||
0250 | 4,1 | Derivatives held for trading - OTC | |||||||
0260 | 4,2 | Derivatives held for trading - non-OTC | |||||||
0270 | 4,3 | Secondary markets/trading (held-for-trading only) | |||||||
0280 | 4,4 | Primary Markets/underwriting | |||||||
0290 | 4,5 | Other services/activities/functions (1) | |||||||
0300 | 4,6 | Other services/activities/functions (2) | |||||||
0310 | 4,7 | Other services/activities/functions (3) | |||||||
5 | Wholesale Funding | ||||||||
0320 | 5,1 | Borrowing | |||||||
0330 | 5,2 | Derivatives (assets) | |||||||
0340 | 5,3 | Lending | |||||||
0350 | 5,4 | Derivatives (liabilities) | |||||||
0360 | 5,5 | Other product types (1) | |||||||
0370 | 5,6 | Other product types (2) | |||||||
0380 | 5.7 | Other product types (3) |
Critical functions | Legal entity | Monetary importance | ||
---|---|---|---|---|
Country | ID | Entity name | Code | Monetary amount |
0010 | 0020 | 0030 | 0040 | 0050 |
Core business line | Legal entity | |||
---|---|---|---|---|
Core business line | Business Line ID | Description | Entity name | Code |
0010 | 0020 | 0030 | 0040 | 0050 |
Critical functions | Core business line | ||
---|---|---|---|
Country | Function ID | Core business line | Business Line ID |
0010 | 0020 | 0030 | 0040 |
Identifier | Service type | Service recipient | Service provider | Critical function | Estimated time for substitutability | Estimated time for access to contracts | Governing law | Resolution-proof contract | ||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Entity Name | Code | Entity Name | Code | Part of the group | Country | ID | ||||||
0005 | 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 |
User | Critical function | Provider | Governing law | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
Entity Name | Code | Country | ID | Financial Market Infrastructure (FMI) | Participation mode | Intermediary | Service Description | ||||
System Type | Name | FMI Code | Name | Code | |||||||
0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 |
Critical information system | Group Entity Responsible for the System | ||||
---|---|---|---|---|---|
System Identification Code | Name | Type | Description | Entity Name | Code |
0010 | 0020 | 0030 | 0040 | 0050 | 0060 |
System Identification Code | Group Entity user of the System | Critical service | Critical function | ||
---|---|---|---|---|---|
Entity Name | Code | Identifier | Country | ID | |
0010 | 0020 | 0030 | 0040 | 0050 | 0060 |
ANNEX IIInstructions
I.General instructions
I.1Structure
1.The framework consists of 15 templates, organised in 3 blocks:
- (1)
‘General information’, which provides an overview of the organisational structure of a group and its entities, the distribution of assets and risk exposure amounts. This block consists of template ‘Z 01.00 — Organisational structure (ORG)’
- (2)
‘Information on on-balance sheet items and off-balance sheet items’ which provides financial information on liabilities, own funds, financial connections between group entities, liabilities towards major counterparties and off-balance sheet items received from major counterparties, and deposit insurance. This block consists of 6 templates:
- (a)
‘Z 02.00 — Liability Structure (LIAB)’;
- (b)
‘Z 03.00 — Own funds requirements (OWN)’;
- (c)
‘Z 04.00 — Intragroup financial interconnections (IFC)’;
- (d)
Two templates on major counterparties, ‘Z 05.01 — Major Liability Counterparties (Z-MCP 1)’ and ‘Z 05.02 — Major off-balance sheet counterparties (Z-MCP 2)’.
- (e)
‘Z 06.00 — Deposit insurance (Z-DIS)’.
- (a)
- (3)
‘Critical functions’ which provides an overview of critical functions and maps them to legal entities, core business lines, critical services, financial market infrastructures and information systems. This block consists of 7 templates:
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)’.
I.2References
2.For the purposes of this Annex, the following abbreviations shall apply:
- a)
‘BCBS’ means the Basel Committee on Banking Supervision of the Bank for International Settlements;
- b)
‘CPMI’ means the Committee on Payments and Market Infrastructures of the Bank for International Settlements;
- c)
‘FINREP’ means financial information templates included in Annexes III and IV of, and complementary instructions included in Annex V of, Commission Implementing Regulation (EU) No 680/20146;
- d)
‘COREP (OF)’ means Annexes I (templates) and II (instructions) of Implementing Regulation (EU) No 680/2014;
- e)
‘COREP (LR)’ means Annexes X (templates) and XI (instructions) of Implementing Regulation (EU) No 680/2014;
- f)
‘FSB’ means Financial Stability Board;
- g)
‘IAS’ means International Accounting Standards as defined in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council7;
- h)
‘IFRS’ means International Financial Reporting Standards as defined as defined in Article 2 of Regulation (EC) No 1606/20027;
- i)
‘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;
- j)
‘NGAAP’ or ‘National Generally Accepted Accounting Principles’ means national accounting frameworks developed under Directive 86/635/EEC8.
I.3Accounting 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.4Scope of consolidation
5.This framework refers, depending on the template, to:
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 Council9) at the level of the Union parent undertaking;
consolidation at the level of the resolution entity for the resolution group.
6.
For each template, institutions shall follow the consolidation basis or bases applicable pursuant to Article 4 of this Regulation.
I.5Numbering 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.1Z 01.00 — Organisational structure (ORG)
II.1.1General 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.1.2Instructions concerning specific positions
Columns | Instructions |
---|---|
0010-0160 | Entity |
0010 |
|
0020 |
|
0030 |
|
0040 |
|
0050 |
|
0060 |
|
0070 |
|
0080 |
|
0090 |
|
0100 |
|
0110 |
|
0120 |
|
0130 |
|
0140 |
|
0150 |
|
0160 |
|
0170-0210 |
|
0140 |
|
0150 |
|
0160 |
|
0170 |
|
0180 |
|
Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338). | |
Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (Text with EEA relevance) (OJ L 335, 17.12.2009, p. 1). |
II.2Z 02.00 — Liability Structure (LIAB)
II.2.1General 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.2.2Instructions concerning specific positions
Columns | Instructions |
---|---|
0010 |
|
0020 |
|
0030 |
|
0040 |
|
0050 |
|
0060 |
|
0070 |
|
0080 |
|
0090 | Total |
0100 |
|
0110 |
|
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). | |
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). | |
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). |
Rows | Instructions |
---|---|
0100 |
|
0110 |
|
0120 |
|
0130 |
|
0140 |
|
0150 |
|
0160 |
|
0170 |
|
0180 |
|
0190 |
|
0200 |
|
0300 |
|
0310 |
|
0320 |
|
0330 |
|
0331 |
|
0332 |
|
0333 |
|
0334 |
|
0340 |
|
0350 |
|
0360 |
|
0365 |
|
0370 |
|
0380 |
|
0390 |
|
0400 |
|
0500 |
|
0510 |
|
0511 |
|
0512 |
|
0520 |
|
0521 |
|
0530 |
|
0531 |
|
0600 |
|
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). | |
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). | |
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). | |
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). | |
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). |
II.3Z 03.00 — Own funds requirements (OWN)
II.3.1General 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.3.2Instructions concerning specific positions
Rows | Instructions |
---|---|
0100 |
|
0110 |
|
0210-0250 | Initial capital and Leverage Ratio requirements |
0210 |
|
0220 |
|
0300 |
|
0310 |
|
0320 |
|
0400 |
|
0410 |
|
0420 |
|
0430 |
|
0440 |
|
0450 |
|
0460 |
|
0500 |
|
0510 |
|
0520 |
|
0600 |
|
0610 |
|
0620 |
|
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 |
---|---|
0010-0020 |
|
0010 |
|
0020 |
|
0030-0040 |
|
0030 |
|
0040 |
|
0050-0070 |
|
0050 |
|
0060 |
|
0070 |
|
0080 |
|
II.5Z 05.01 and Z 05.02 — Major Counterparties (MCP)
II.5.1General 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.5.2Z 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 |
|
0010 |
|
0020 |
|
0030 |
|
0040 |
|
0050 |
|
0060 |
|
0070 |
|
II.5.3Z 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 |
|
0010 |
|
0020 |
|
0030 |
|
0040 |
|
0050 |
|
0060 |
|
0070 | Amount |
II.6Z 06.00 — Deposit insurance (DIS)
II.6.1General 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.6.2Instructions concerning specific positions
Columns | Instructions |
---|---|
0010-0020 | Entity |
0010 |
|
0020 |
|
0030 |
|
0040 |
|
0050 |
|
0060 |
|
II.7Critical functions and core business lines
II.7.1General 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) 2016/77820, a function shall be considered critical, when it meets both of the following:
- 1.
the function is provided by an institution to third parties not affiliated to the institution or group; and
- 2.
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.
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 |
---|---|
| |
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) |
| |
2.1 |
|
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) |
| |
3.1 |
|
3.2 |
|
3.3 |
|
3.4 |
|
3.5 |
|
3.6 |
|
3.7, 3.8, 3.9 | Other services/activities/functions (1), (2) and (3) |
| |
4.1 |
|
4.2 |
|
4.3 |
|
4.4 |
|
4.5, 4.6, 4.7 | Other services/activities/functions (1), (2) and (3) |
| |
5.1 |
|
5.2 |
|
5.3 |
|
5.4 |
|
5.5, 5.6, 5.7 |
|
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). | |
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). | |
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). |
II.7.2Z 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 |
|
Columns | Instructions |
---|---|
0010 |
|
0020 |
|
0030 |
|
0040 |
|
0050 |
|
0060 |
|
0070 |
|
II.7.3Z 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 |
|
0020 |
|
0030 |
|
0040 |
|
0050 |
|
II.7.4Z 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 |
|
0020 |
|
0030 |
|
0040 |
|
0050 |
|
II.7.5Z 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 |
|
0020 |
|
0030 |
|
0040 |
|
II.8Z 08.00 — Critical services (SERV)
II.8.1General 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.8.2Instructions concerning specific positions
Columns | Instructions |
---|---|
0005 | Identifier |
0010 |
|
0020-0030 |
|
0020 |
|
0030 |
|
0040-0050 |
|
0040 |
|
0050 |
|
0060 |
|
0070-0080 |
|
0070 |
|
0080 |
|
0090 |
|
0100 |
|
0110 |
|
0120 |
|
II.9Z 09.00 — FMI Services — Providers and Users — Mapping to Critical Functions
II.9.1General remarks
57.
This template identifies clearing, payments, securities settlement and custody activities, functions or services, the discontinuation of which can present a serious impediment to, or completely prevent the performance of one or more critical functions.
58.
This template shall be reported once for the entire institution or group.
59.
Only the Financial Market Infrastructures the disruption of which would present a serious impediment or prevent the performance of a critical function shall be identified.
II.9.2Instructions concerning specific positions
Columns | Instructions |
---|---|
0010-0020 |
|
0010 |
|
0020 |
|
0030-0040 |
|
0030 |
|
0040 |
|
0050-0080 |
|
0050 |
|
0060 |
|
0070 |
|
0080 |
|
0090 |
|
0100 |
|
0110 |
|
0120 |
|
II.10Critical information systems
II.10.1General remarks
60.This section consists of the following templates:
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.
61.
A Critical Information System (‘CIS’) shall be understood as an IT application or software which supports a critical service and the disruption of which would present a serious impediment or prevent the performance of a critical function.
62.
These templates shall be reported for the entire group.
II.10.2Z 10.01 — Critical Information systems (General information) (CIS 1): Instructions concerning specific positions
63.
The value reported in column 0010 of this template forms a primary key which has to be unique for each row of the template.
Columns | Instructions |
---|---|
0010-0040 | Critical Information System |
0010 |
|
0020 |
|
0030 |
|
0040 |
|
0050-0060 | Group Entity Responsible for the System |
0050 |
|
0060 |
|
II.10.3Z 10-02 — Mapping of information systems (CIS 2): Instructions concerning specific positions
64.
The combination of values reported in columns 0010, 0030, 0040 and 0050 of this template forms a primary key which has to be unique for each row of the template.
Columns | Instructions |
---|---|
0010 |
|
0020-0030 |
|
0020 |
|
0030 |
|
0040 |
|
0050-0060 |
|
0050 |
|
0060 |
|
ANNEX IIISingle data point model
All data items set out in Annex I shall be transformed into a single data point model which is the basis for uniform IT systems of institutions and resolution authorities.
The single data point model shall meet the following criteria:
- (a)
provide a structured representation of all data items set out in Annex I;
- (b)
identify all the business concepts set out in Annex I;
- (c)
provide a data dictionary identifying table labels, ordinate labels, axis labels, domain labels, dimension labels and member labels;
- (d)
provide metrics which define the property or amount of data points;
- (e)
provide data point definitions that are expressed as a composition of characteristics that univocally identify the financial concept;
- (f)
contain all the relevant technical specifications necessary for developing IT reporting solutions producing uniform resolution planning data.
ANNEX IVValidation rules
The data items set out in Annex I shall be subject to validation rules ensuring data quality and consistency. The validation rules shall meet the following criteria:
- (a)
define the logical relationships between relevant data points;
- (b)
include filters and preconditions that define a set of data to which a validation rule applies;
- (c)
check the consistency of the reported data;
- (d)
check the accuracy of the reported data;
- (e)
set default values which shall be applied where the relevant information has not been reported.