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. 1624)

1. Introductory Text

2. Article 1. Subject matter

3. Article 2. Definitions

4. Article 3. Provision of core information for the purpose of individual and group resolution plans

5. Article 4. Level of consolidation of information

6. Article 5. Frequency, reference dates and remittance dates

7. Article 6. Format for the submission of information

8. Article 7. Provision of additional information for the purpose of individual or group resolution plans

9. Article 8. Cooperation between competent and resolution authorities

10. Article 9. Transition period

11. Article 10. Repeal

12. Article 11. Entry into force

13. Signature

14. 1. ANNEX I

    2. ANNEX II

       Instructions

       1. I. General instructions

          1. I.1 Structure

             1. 1. The framework consists of 15 templates, organised in 3 blocks:...

          2. I.2 References

             1. 2. For the purposes of this Annex, the following abbreviations shall...

          3. I.3 Accounting standards

             1. 3. Unless otherwise specified in these instructions, institutions shall report all...

             2. 4. For institutions that report under IFRS, references have been inserted...

          4. I.4 Scope of consolidation

             1. 5. This framework refers, depending on the template, to:

             2. 6. For each template, institutions shall follow the consolidation basis or...

          5. I.5 Numbering and other conventions

             1. 7. These instructions follow the labelling convention laid out below, when...

             2. 8. The following general notation is used in these instructions to...

             3. 9. In the case of validations inside a template, in which...

             4. 10. In the case of templates with only one column, only...

             5. 11. An asterisk sign is used to express that the validation...

             6. 12. Where an information item is not applicable to the entities...

             7. 13. Where these instructions refer to a primary key, this shall...

       2. II. Template-related instructions

          1. II.1 Z 01.00 — Organisational structure (ORG)

             1. II.1.1 General remarks

                1. 14. This template provides an overview over the group's legal and...

             2. II.1.2 Instructions concerning specific positions

          2. II.2 Z 02.00 — Liability Structure (LIAB)

             1. II.2.1 General remarks

                1. 15. This template requires granular information on the liability structure of...

                2. 16. Where a maturity breakdown is set out in this template,...

                3. 17. By default, amounts reported in this template shall be outstanding...

                4. 18. By way of derogation from the previous paragraph, balance sheet...

             2. II.2.2 Instructions concerning specific positions

          3. II.3 Z 03.00 — Own funds requirements (OWN)

             1. II.3.1 General remarks

                1. 19. This template gathers information on the own funds requirements for...

                2. 20. All information reported shall reflect the own funds requirements applicable...

                3. 21. The information on Pillar 2 requirements reported in this template...

                4. 22. Where the entity the report refers to is not subject...

             2. II.3.2 Instructions concerning specific positions

          4. II.4 Z 04.00 — Intragroup financial interconnections (IFC)

             1. II.4.1 General remarks

                1. 23. This template requires information on intragroup liabilities not excluded from...

                2. 24. All financial interconnections between relevant legal entities that are included...

                3. 25. The combination of values reported in columns 0020, 0040 and...

             2. II.4.2 Instructions concerning specific positions

          5. II.5 Z 05.01 and Z 05.02 — Major Counterparties (MCP)

             1. II.5.1 General remarks

                1. 26. These templates collect information on liabilities towards major counterparties (Z...

                2. 27. Liabilities and off-balance sheet items for which the counterparty cannot...

             2. II.5.2 Z 05.01 – Major liabilities counterparties — Instructions concerning specific...

                1. 28. The combination of values reported in columns 0020 and 0060...

             3. II.5.3 Z 05.02 – Major off-balance sheet counterparties: Instructions concerning specific...

                1. 29. The combination of values reported in columns 0020 and 0060...

          6. II.6 Z 06.00 — Deposit insurance (DIS)

             1. II.6.1 General remarks

                1. 30. This template provides an overview of deposits insurance within a...

                2. 31. Every credit institution belonging to the group shall be reported...

             2. II.6.2 Instructions concerning specific positions

          7. II.7 Critical functions and core business lines

             1. II.7.1 General remarks

                1. 32. The four templates of this section provide key data and...

                2. 33. More specifically, the templates are dedicated to the following topics:...

                3. 34. Template Z 07.01 — Criticality assessment of economic functions (FUNC...

                4. 35. Template Z 07.02 — Mapping of critical functions by legal...

                5. 36. Z 07.03 — Mapping of Core Business Lines by legal...

                6. 37. Template Z 07.04 — Mapping of critical functions to core...

                7. 38. Pursuant to Article 2(1) point 35 of the Directive 2014/59/EU,...

                8. 39. Pursuant to Article 6(1) of Commission Regulation (EU) 2016/778, a...

                9. 40. Pursuant to Article 2(1), point (36) of the Directive 2014/59/EU,...

                10. 41. For the purposes of this template, economic functions shall refer...

                11. 42. For each category of economic functions, an economic function ‘other’...

                12. 43. Counterparties referred to in rows 0010 to 0070 and rows...

             2. II.7.2 Z 07.01 — Criticality assessment of economic functions (FUNC 1):...

                1. 44. This template shall be reported once for each Member State...

                2. 45. It covers all economic functions performed in that Member State...

             3. II.7.3 Z 07.02 — Mapping of critical functions by legal entity...

                1. 46. This template shall be reported for the entire group. Only...

                2. 47. The combination of values reported in columns 0010, 0020 and...

             4. II.7.4 Z 07.03 — Mapping of Core Business Lines to legal...

                1. 48. The combination of values reported in columns 0020 and 0040...

                2. 49. Only material entities, as identified in {Z 07.02;0060}, shall be...

             5. II.7.5 Z 07.04 — Mapping of critical functions to core business...

                1. 50. The combination of values reported in columns 0010, 0020 and...

                2. 51. Only critical functions, as identified in {Z 07.01;0070}, shall be...

          8. II.8 Z 08.00 — Critical services (SERV)

             1. II.8.1 General instructions

                1. 52. The information to be included in this template shall be...

                2. 53. Critical services shall mean the underlying operations, activities and services...

                3. 54. Services that are performed entirely internally to a legal entity...

                4. 55. Services that do not have a material impact on critical...

                5. 56. The combination of values reported in columns 0010, 0030, 0050,...

             2. II.8.2 Instructions concerning specific positions

          9. II.9 Z 09.00 — FMI Services — Providers and Users —...

             1. II.9.1 General remarks

                1. 57. This template identifies clearing, payments, securities settlement and custody activities,...

                2. 58. This template shall be reported once for the entire institution...

                3. 59. Only the Financial Market Infrastructures the disruption of which would...

             2. II.9.2 Instructions concerning specific positions

          10. II.10 Critical information systems

              1. II.10.1 General remarks

                 1. 60. This section consists of the following templates:

                 2. 61. A Critical Information System (‘CIS’) shall be understood as an...

                 3. 62. These templates shall be reported for the entire group.

              2. II.10.2 Z 10.01 — Critical Information systems (General information) (CIS 1):...

                 1. 63. The value reported in column 0010 of this template forms...

              3. II.10.3 Z 10-02 — Mapping of information systems (CIS 2): Instructions...

                 1. 64. The combination of values reported in columns 0010, 0030, 0040...

    3. ANNEX III

       Single data point model

       1. All data items set out in Annex I shall be...

       2. The single data point model shall meet the following criteria:...

       3. provide a structured representation of all data items set out...

    4. ANNEX IV

       Validation rules

       1. The data items set out in Annex I shall be...

       2. define the logical relationships between relevant data points; include filters...