{
  "url": "https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.5/division-II.5.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.5/division-II.5.2.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.5/division/II.5.2",
  "kind": "division",
  "number": "II.5.2",
  "heading": "Z 05.01 – Major liabilities counterparties — Instructions concerning specific positions",
  "text": "Columns\nInstructions\n0010-0050\nCounterparty\nInformation on the major counterparty in relation to which the liability arises\nMajor counterparties shall be identified by summing up the outstanding amounts of all liabilities of the entity or group for which the template is reported, to each counterparty or group of connected clients, excluding liabilities to entities included in the consolidated financial statements.\nThe counterparties and groups of connected counterparties are then ranked by aggregate outstanding amount in order to identify the top 10 major counterparties, on which information shall be provided in this template.\nThe definition of ‘group of connected counterparties’ shall follow the definition of ‘group of connected clients’ laid down in Article 4(1) point 39 of Regulation (EU) No 575/2013.\nFor the purpose of this template, a counterparty may not be an entity included in the consolidated financial statements.\n0010\nEntity name\nName of the major counterparty or, where applicable, name of a group of connected clients.\nThe name of a group of connected clients shall be the name of the parent company or, when the group of connected clients does not have a parent, the group's commercial name.\n0020\nCode\nThe code of the major counterparty or group of connected clients. 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.\n0030\nGroup or individual\nThe institution shall report ‘1’ for individual major counterparties and ‘2’ for groups of connected clients.\n0040\nCountry\nThe ISO 3166-1-alpha-2 code of the country of incorporation of the counterparty. This includes pseudo-ISO codes for international organisations, available in the last edition of the Eurostat's ‘Balance of Payments Vademecum’.\nThe country is determined by reference to counterparty's registered office. For groups of connected clients, the country of incorporation of the parent company.\n0050\nSector\nOne sector shall be allocated to every counterparty on the basis of FINREP economic sector classes (FINREP, Annex V, Part 1, chapter 6):\nCentral Banks\nGeneral Governments\nCredit institutions:\nOther financial corporations\nNon-financial corporations\nHouseholds\nFor groups of connected clients, no sector shall be reported.\n0060\nType\nThe liability type shall be one of the liability types listed in template Z 02.00 — Liability Structure (LIAB), namely:\nL.0 Liabilities excluded from bail-in;\nL.1 Deposits, not covered but preferential;\nL.2. Deposits, not covered and not preferential;\nL.3 Liabilities arising from derivatives\nL.4 Uncollateralized secured liabilities\nL.5 Structured notes\nL.6 Senior unsecured liabilities\nL.7 non-preferred senior liabilities\nL.8 Subordinated liabilities (not recognised as own funds)\nL.9 Other MREL eligible liabilities\nL.10 Non-financial liabilities\nL.11 Residual liabilities\nIf the liabilities towards a major counterparty consist of more than one of the types mentioned above, each liability type shall be reported in a separate row.\n0070\nAmount\nThe amount shall be equivalent to the definition of an ‘outstanding amount’ as prescribed for in template Z 02.00 — Liability Structure. In case of liabilities arising from derivatives (type L.3), the close-out amounts as defined for the purposes of row 0333 template Z 02.00 shall be reported.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/1624/annex/II/division/II/division/II.5/division/II.5.2",
    "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."
}