{
  "url": "https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.1/division-II.1.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.1/division-II.1.2.json",
  "legislation": "eur/2018/1624",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-1624",
  "path": "annex/II/division/II/division/II.1/division/II.1.2",
  "kind": "division",
  "number": "II.1.2",
  "heading": "Instructions concerning specific positions",
  "text": "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).\nDirective 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).\nColumns\nInstructions\n0010-0160\nEntity\n0010\nName\nName of the entity. Official name as it appears in corporate acts, including the indication of the legal form.\n0020\nCode\nCode 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.\nThe code shall be unique and used consistently across the templates. The code shall always have a value.\n0030\nLEI code\n20-digit, alphanumeric LEI code of the entity, where available.\n0040\nEntity Type\nThe entity type, by sequential order of priority, shall be one of the following:\na)) ‘Credit institution’\nThis 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/EU;\nb)) ‘Investment firm subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU’\nThis 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.\nc)) ‘Investment firm not subject to the initial capital requirement laid down in Article 28(2) of Directive 2013/36/EU’\nd)) ‘Financial institution’\nThis 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.\ne)) ‘Holding company’\nThis category shall cover any of the following:\nFinancial holding company as defined in point (20) of Article 4(1) of Regulation (EU) No 575/2013;\nMixed financial holding company as defined in point (21) of Article 4(1) of Regulation (EU) No 575/2013;\nMixed activity holding company as defined in point (22) of Article 4(1) of Regulation (EU) No 575/2013;\nParent financial holding companies as defined in point (30) of Article 4(1) of Regulation (EU) No 575/2013;\nUnion parent financial holding company as defined in point (31) of Article 4(1) of Regulation (EU) No 575/2013;\nParent mixed financial holding company in a Member State as defined in point (32) of Article 4(1)of Regulation (EU) No 575/2013;\nUnion parent mixed financial holding companies as defined in point (33) of Article 4(1) of Regulation (EU) No 575/2013.\nf)) ‘Insurance undertaking’\nThis category shall cover insurance undertakings as defined in Article 13 of Directive 2009/138/EC of the European Parliament and of the Council.\ng)) ‘Other entity type’, where the entity is not captured by any of the above mentioned categories.\n0050\nCountry\nThe ISO 3166-1-alpha-2 code of the country of incorporation of the entity, which may be a Member State or a third country.\n0060\nIncluded in the Prudential Perimeter\nReport the following abbreviations:\nY — Yes;\nN — No.\n0070\nArticle 7 CRR Waiver\nReport the following abbreviations:\nY – if the competent authority has waived the application of Article 6(1) of Regulation (EU) No 575/2013 according to Article 7 of Regulation (EU) No 575/2013;\nN – otherwise.\n0080\nArticle 10 CRR Waiver\nReport the following abbreviations:\nY – if the competent authority has applied a waiver pursuant to Article 10 of Regulation (EU) No 575/2013.\nN – otherwise.\n0090\nTotal assets\nTotal assets as defined for FINREP {F 01.01;380,010}\n0100\nTotal Risk Exposure amount\nTotal risk exposure amount as defined for COREP (OF): {C 02.00;010;010}\nThis 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.\n0110\nLeverage ratio exposure\nTotal leverage ratio exposure as defined for COREP (LR): {C 47.00;290;010}\nThis 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.\n0120\nAccounting standard\nAccounting standards applied by the entity. Report the following abbreviations:\nIFRS\nnGAAP\n0130\nContribution to total consolidated assets\nThe amount that the Entity contributes to the total consolidated assets of the group the report refers to.\n0140\nContribution to total consolidated risk exposure amount\nThe amount that the Entity contributes to the total consolidated risk exposure amount of the group the report refers to.\n0150\nContribution to consolidated leverage ratio exposure\nThe amount that the Entity contributes to the total consolidated leverage ratio exposure of the group the report refers to.\n0160\nRelevant legal entity\nWhether the entity constitutes a relevant legal entity pursuant to the definition in Article 2 of this Regulation.\n0170-0210\nDirect parent\nDirect parent of the Entity. Only a direct parent that has more than 5 % of voting rights in the Entity shall be reported.\nIf 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.\n0140\nName\nName of the direct parent of the entity.\n0150\nCode\nThe 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.\nThe code shall be unique and used consistently across the templates. The code shall always have a value.\n0160\nLEI code\n20-digit, alphanumeric LEI code of the entity, where available.\n0170\nShare capital\nAmount of share capital held by the Direct parent in the Entity, excluding reserves.\n0180\nVoting rights in the Entity\nPercentage of voting rights held by the direct parent in the Entity.\nThis information is only required if one share is not equal to one vote (hence voting rights are not equal to share capital).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/1624/annex/II/division/II/division/II.1/division/II.1.2",
    "retrieved_at": "2026-11-01T14:43:51.665839+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."
}