{
  "url": "https://openlegislation.uk/eu-regulation-2016-962/annex-I/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-962/annex-I/division-2.json",
  "legislation": "eur/2016/962",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/962 of 16 June 2016 laying down implementing technical standards with regard to the uniform formats, templates and definitions for the identification and transmission of information by competent authorities and resolution authorities to the European Banking Authority according to Directive 2014/59/EU of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-962",
  "path": "annex/I/division/2",
  "kind": "division",
  "number": null,
  "heading": "TEMPLATE 2",
  "text": "For the purposes of this template ‘total assets’ is to be calculated on a global basis in accordance with Finrep (IFRS or Generally Accepted Accounting Principles [GAAP]) — F 01.01, row 380 column 010.\nFor the purposes of this template ‘interbank liabilities’ is to be calculated on a global basis in accordance with Finrep (IFRS or GAAP) → F 20.06, rows 020 + 030 + 050 + 060 + 100 + 110, column 010, All countries (z-axis).\nFor the purposes of this template ‘interbank assets’ is to be calculated on a global basis in accordance with Finrep (IFRS or GAAP) → F 20.04, rows 020 + 030 + 050 + 060 + 110 + 120 + 170 + 180, column 010, All countries (z-axis).\nFor the purposes of this template ‘debt securities outstanding’ is to be calculated on a global basis in accordance with Finrep (IFRS or GAAP) → F 01.02, rows 050 + 090 + 130, column 010.\nFor the purposes of this template ‘value of OTC derivatives (notional)’ is to be calculated on a global basis in accordance with: Finrep (IFRS) → F 10.00, rows 300 + 310 + 320, column 030 + F 11.00, rows 510 + 520 + 530, column 030 or FINREP (GAAP) → F 10.00, rows 300 + 310 + 320, column 050 + F 11.00, rows 510 + 520 + 530, column 030.\nFor the purposes of this template ‘cross-jurisdiction liabilities’ is to be calculated on a global basis in accordance with Finrep (IFRS or GAAP) → F 20.06, rows 010 + 040 + 070, column 010, All countries except home country (z-axis). Note: The calculated value should exclude (i) intra-office liabilities and (ii) liabilities of foreign branches and subsidiaries vis-à-vis counterparties in the same host country.\nFor the purposes of this template ‘cross-jurisdictional claims’ is to be calculated on a global basis in accordance with Finrep (IFRS or GAAP) → F 20.04, rows 010 + 040 + 080 + 140, column 010, All countries except home country (z-axis). Note: The calculated value should exclude (i) intra-office assets and (ii) assets of foreign branches and subsidiaries vis-à-vis counterparties in the same host country.\nArticle 4(1) of Directive 2014/59/EU: Report template\n[The notes included in this template are intended to assist the authorities when completing the template and do not form part of the template.]\nMember State\nName of competent authority/resolution authority submitting the report\n[Competent authorities and resolution authorities are expected to complete a report dealing with those institutions to which simplified obligations are applied in relation to, respectively, requirements as regards recovery plans and requirements relating to resolvability assessments and resolution plans (see the list in Article 4(1) of Directive 2014/59/EU).\nCompetent and resolution authorities must report on all institutions to which simplified obligations are applied. In order to satisfy this requirement competent and resolution authorities may choose to complete this template on an institution-by-institution basis or with regard to specific categories of institutions that have common characteristics and therefore are assessed the same way against the criteria listed in Article 4(1) of Directive 2014/59/EU.]\nReference period\nName of category of credit institution or name of credit institution[When reporting on a category basis, the LEI numbers should be provided for each institution in the category; where these are not available, the names of the institutions should be provided.]\n[If the report is completed with regard to a specific category of institution, a description of the category, including the key characteristics of institutions in that category (e.g. by reference to SREP classification in accordance with the EBA's Guidelines under Article 107(3) of 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), or other applicable classification system), must be provided. In addition, a list of the LEI numbers, or in the absence of these numbers, the names of the institutions within that category must be provided. Where more than one category of institution exists, a report must be completed for each category.]\nName of category of investment firm or name of investment firm[When reporting on a category basis, the LEI numbers should be provided for each institution in the category; where these are not available, the names of the institutions should be provided.]\n[As above.]\nNumber of institutions falling within category\n[This box need be completed only where the report relates to a category of institution.]\nBasis for determining, having regard to the relevant criteria set out in Article 4(1) of Directive 2014/59/EU, that the failure and subsequent winding-up under normal insolvency proceedings of the [institutions falling within this category/institution] would not be likely to have a significant negative effect on financial markets, on other institutions, on funding conditions, or on the wider economy. The description must include quantitative information where possible.\n[Within this section please provide, having regard to the criteria set out in Article 4(1) of Directive 2014/59/EU, the mandatory indicators referred to in the template below and any optional indicators from the list in Annex II to this Regulation against which the institution, or category of institution, has been assessed a description of the characteristics of the institution/category of institution to which simplified obligations are applied. Each authority should identify in the report any weighting assigned to each criterion.]\nWeighting [Please describe the weighting, if any, attributed to each of the criterion for the purposes of the assessment process.]\nCriterion\nIndicator\nDescription of institution(s)[Please complete with quantitative data where indicated. Where the report is completed in relation to a category of institution, quantitative data may be provided in the form of a range (e.g. total assets of euro Amount A to euro Amount B). In other places, please provide a narrative description.]\nSize\nTotal assets\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nTotal assets/Member State's GDP\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nAny indicators taken into account from the list of ‘optional’ indicators in Annex II\nFor investment firms only:\nTotal liabilities\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nTotal client money\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nTotal client assets\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nTotal fees and commission income\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nInterconnectedness\nInterbank liabilities\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nInterbank assets\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nDebt securities outstanding\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nNumber of foreign subsidiaries and branches\n[Please provide quantitative data. This need not be completed where the template is completed on a category basis.]\nClearing, payment and settlement services provided to institutions and others\n[Please insert a description of any such services provided by the institution or category of institution concerned.]\nAny indicators taken into account from the list of ‘optional’ indicators in Annex II\nScope and complexity of activities\nValue of OTC derivatives (notional)\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nCross-jurisdictional liabilities\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nCross-jurisdictional claims\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nTotal deposits\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nTotal covered deposits\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nAny indicators taken into account from the list of ‘optional’ indicators in Annex II\nRisk profile\nOverall Supervisory review and evaluation process (SREP) score\n[This may include a value range where the template is completed on a category basis.]\nSREP score assigned to capital adequacy\n[This may include a value range where the template is completed on a category basis.]\nSREP score assigned to liquidity adequacy\n[This may include a value range where the template is completed on a category basis.]\nSREP score assigned to internal governance and institution-wide controls\n[This may include a value range where the template is completed on a category basis.]\nAny indicators taken into account from the list of ‘optional’ indicators in Annex II\nLegal status\nRegulatory permissions and authorisations, in particular in relation to the use of advanced models for the calculation of own funds requirements for credit, market and operational risk\n[Please provide a description of the regulated activities for which the institution, or category of institution, has permission to carry on and describe whether advanced models are used (and, if so, please describe the model applied).]\nAny indicators taken into account from the list of ‘optional’ indicators in Annex II\nNature of business\nSREP score assigned to business model and strategy\n[This may include a value range where the template is completed on a category basis.]\nThe institution's position in the jurisdictions in which it operates in terms of the critical functions and core business lines offered in each jurisdiction and the market share of the institution\n[Please provide a description of the critical functions and core business lines offered in each jurisdiction. Where the template is completed on a category basis this may take the form of a general description of the critical functions and core business lines offered by the institutions failing within the category.]\nAny indicators taken into account from the list of ‘optional’ indicators in Annex II\nShareholding structure\nDegree of concentration of shareholders\n[Please include in your response the % shareholding held by the top 5 shareholders of ordinary shares. Where the template is completed on a category basis this may take the form of a general description of the degree of concentration of shareholders of institutions within the category.]\nAny indicators taken into account from the list of ‘optional’ indicators in Annex II\nLegal form\nStructure of the institution: is the institution part of a group and, if so, does the group has a complex, highly interconnected structure\n[Where the template is completed on a category basis this may take the form of a general description of the structure of the institutions within the category.]\nThe type of incorporation of the institution (e.g. private limited company, limited liability company or other type of company defined in national law)\n[Where the template is completed on a category basis this may take the form of a general description of the type of incorporation of the institutions within the category.]\nAny indicators taken into account from the list of ‘optional’ indicators in Annex II\nMembership of an institutional protection scheme (IPS) or other cooperative mutual solidarity system as referred to in Article 113(7) of Regulation (EU) No 575/2013\nFunction of the institution in the system as participant or central institution or as a provider of critical functions to the system\n[Please provide a description of the function of the institution in the system (e.g. as participant or central institution or as provider of critical functions to other participants, or potentially as a party exposed to the scheme's concentration risk).]\n[Where the template is completed on a category basis this may take the form of a general description of the institutions within the category.]\nRelative size of the guarantee fund v the institution's total funds\n[Please provide quantitative data. This may include a value range where the template is completed on a category basis.]\nAny indicators taken into account from the list of ‘optional’ indicators in Annex II\nOther remarks\n[Please provide a description of any other factors which were taken into account in making the determination referred to above.]\nDescription of simplified obligations applied to the category of institution/institution\n[Within this section please provide, having regard, as relevant, to:\nthe relevant Articles [please be more specific] of Directive 2014/59/EU set out in the relevant row of the table;\nSection A of the Annex to Directive 2014/59/EU and the Commission Supplementing Regulation on the content of recovery plans;\nSection B of the Annex to Directive 2014/59/EU and the Commission Supplementing Regulation on resolution plan requirements;\nSection C of the Annex to Directive 2014/59/EU,\na description of the difference between full obligations and the applicable simplified obligations.]\nDescribe the simplified obligations as regards the contents and details of recovery plan\n[Please describe the difference between full obligations and the applicable simplified obligations (i.e. what is it that the institution does not/the institutions do not need to comply with), for example, having regard to the list in Section A of the Annex to Directive 2014/59/EU and the Commission Supplementing Regulation on the content of recovery plans, which elements are not required pursuant to the simplified obligations applied to the institution/category of institution.]\nDescribe the simplified obligations as regards the contents and details of resolution plan\nWhen was/is the first recovery plan/resolution plan to be drawn up and how frequently is it to be updated\nDescribe the simplified obligations as regards the contents and details of information required under Article 5(5), Article 11(1) and Article 12(2) and in Sections A and B of the Annex to Directive 2014/59/EU\nDescribe the simplified obligations as regards the level of detail required for the assessment of resolvability provided for in Articles 15 and 16 and Section C of the Annex to Directive 2014/59/EU",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "If indicator values in accordance with the definitions prescribed in this template are not available due to the fact that relevant entities, which fall within the scope do not report in International Financial Reporting Standard (IFRS) and to which Financial Information Templates (Finrep) requirements do not apply competent and resolution authorities should use appropriate proxies. In this case, relevant authorities should ensure that those proxies are properly explained and correlate to the greatest extent possible with the definitions specified in this template."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "For the purposes of this template ‘total assets’ is to be calculated on a global basis in accordance with Finrep (IFRS or Generally Accepted Accounting Principles [GAAP]) — F 01.01, row 380 column 010."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "For the purposes of this template ‘interbank liabilities’ is to be calculated on a global basis in accordance with Finrep (IFRS or GAAP) → F 20.06, rows 020 + 030 + 050 + 060 + 100 + 110, column 010, All countries (z-axis)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "For the purposes of this template ‘interbank assets’ is to be calculated on a global basis in accordance with Finrep (IFRS or GAAP) → F 20.04, rows 020 + 030 + 050 + 060 + 110 + 120 + 170 + 180, column 010, All countries (z-axis)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "For the purposes of this template ‘debt securities outstanding’ is to be calculated on a global basis in accordance with Finrep (IFRS or GAAP) → F 01.02, rows 050 + 090 + 130, column 010."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "For the purposes of this template ‘value of OTC derivatives (notional)’ is to be calculated on a global basis in accordance with: Finrep (IFRS) → F 10.00, rows 300 + 310 + 320, column 030 + F 11.00, rows 510 + 520 + 530, column 030 or FINREP (GAAP) → F 10.00, rows 300 + 310 + 320, column 050 + F 11.00, rows 510 + 520 + 530, column 030."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "For the purposes of this template ‘cross-jurisdiction liabilities’ is to be calculated on a global basis in accordance with Finrep (IFRS or GAAP) → F 20.06, rows 010 + 040 + 070, column 010, All countries except home country (z-axis). Note: The calculated value should exclude (i) intra-office liabilities and (ii) liabilities of foreign branches and subsidiaries vis-à-vis counterparties in the same host country."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "For the purposes of this template ‘cross-jurisdictional claims’ is to be calculated on a global basis in accordance with Finrep (IFRS or GAAP) → F 20.04, rows 010 + 040 + 080 + 140, column 010, All countries except home country (z-axis). Note: The calculated value should exclude (i) intra-office assets and (ii) assets of foreign branches and subsidiaries vis-à-vis counterparties in the same host country."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/962/annex/I/division/2",
    "retrieved_at": "2026-11-01T14:45:46.583164+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}