{
  "url": "https://openlegislation.uk/eu-regulation-2018-308/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-308/annex-II.json",
  "legislation": "eur/2018/308",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/308 of 1 March 2018 laying down implementing technical standards for Directive 2014/59/EU of the European Parliament and of the Council with regard to formats, templates and definitions for the identification and transmission of information by resolution authorities for the purposes of informing the European Banking Authority of the minimum requirement for own funds and eligible liabilities (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-308",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": "MREL information",
  "text": "Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 of June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p.1)\nMandatory\nSimplified reporting template(if 90 is ‘Yes’)\nNot mandatory for institutions for which the recapitalisation amount is zero in application of Article 2(2) of Commission Delegated Regulation (EU) 2016/1450\nTo be filled for all institutions\nFor institutions for which the recapitalization amount is zero in application of Article 2(2) of Commission Delegated Regulation (EU) 2016/1450\nType of requirement\nTotal liabilities and own funds\nTotal risk exposure amount\nLeverage ratio denominator\nLoss absorption amount\nRecapitalisation amount\nAdjustments related to impediments to resolvability, size, systemic risk and DGS contributions\nCombined assessment of MREL\nTransitional or post-resolution arrangements (if applicable)\nLegal reference\nArticle 45(7) and (8) of Directive 2014/59/EU or Article 12(8) of Regulation (EU) No 806/2014\nGeneral information\nArticle 45(11) and (12) of Directive 2014/59/EU or Article 12(10) of Regulation (EU) No 806/2014\nSimplified reporting template(if applicable)\nArticle 1(4) of Commission Implementing Regulation (EU) 2016/962\nArticle 1(4) of Commission Delegated Regulation (EU) 2016/1450\nArticle 1(5)(b)(i) and/or Article 1(5)(b)(ii) of Commission Delegated Regulation (EU) 2016/1450\nArticle 45(9) and (10) of Directive 2014/59/EU\nArticle 7(2) of Commission Delegated Regulation (EU) 2016/1450\nArticle 2(3) of Commission Delegated Regulation (EU) 2016/1450 and Article 92(3) and (4) of Regulation (EU) No 575/2013\nArticle 2(3) of Commission Delegated Regulation (EU) 2016/1450 and Artilce 429(4) to (11) of Regulation (EU) No 575/2013\nArticle 1(4) of Commission Delegated Regulation (EU) 2016/1450\nArticle 1(5)(b)(i) of Commission Delegated Regulation (EU) 2016/1450\nArticle 1(5)(b)(ii) of Commission Delegated Regulation (EU) 2016/1450\nArticle 2(5) and (6) of Commission Delegated Regulation (EU) 2016/1450\nArticle 2(7) and (8) of Commission Delegated Regulation (EU) 2016/1450\nArticle 2(8) of Commission Delegated Regulation (EU) 2016/1450\nArticle 2(9) of Commission Delegated Regulation (EU) 2016/1450\nArticle 2(10) of Commission Delegated Regulation (EU) 2016/1450\nArticle 3 of Commission Delegated Regulation (EU) 2016/1450\nArticle 5 of Commission Delegated Regulation (EU) 2016/1450\nArticle 6 of Commission Delegated Regulation (EU) 2016/1450\nArticle 7(1) of Commission Delegated Regulation (EU) 2016/1450\nArticle 7(2) of Commission Delegated Regulation (EU) 2016/1450\nArticle 45(13) of Directive 2014/59/EU\nArticle 8 of Commission Delegated Regulation (EU) 2016/1450\nArticle 8(2) of Commission Delegated Regulation (EU) 2016/1450\nLegal entity identifier (LEI code)\nConsolidated or individual requirement?\nEntity name\nMember state of incorporation\nIs the reporting resolution authority the Group-level resolution authority?\nDate of MREL decision or waiver decision\nApplication of MREL waived by resolution authority?\nNotes\nSimplified reporting template (if applicable)\nCategory of institution (if applicable)\nMREL equal to default loss absorption amount?\nTypes of adjustments to loss absorption amount (if applicable)\nMREL set by joint decision\nCurrent\nReporting reference date of item 140\nCurrent\nReporting reference date of item 160\nAssumed after resolution\nNotes\nCurrent\nReporting reference date of item 200\nAssumed after resolution\nNotes\nDefault loss absorption amount pursuant to Article 1 (4) of Commission Delegated Regulation (EU) 2016/1450\nUpward adjustment\nType(s) of upward adjustment\nNotes\nDownward adjustment\nType(s) of downward adjustment\nNotes\nTotal (240 + 250 + 280)\nTo meet conditions for authorisation\nDefault additional amount to maintain market confidence by meeting buffers\nAdjustment to maintain market confidence following peer group comparison\nNotes\nDownward adjustment taking into account information received from the competent authority relating to the institution's business model, funding model, and overall risk profile\nNotes\nAdjustment to column 330 for group subsidiaries\nNotes\nTotal (320 + 330 + 340 + 360 + 380)\nFor exclusions from bail-in\nNotes\nFor size and systemic risk\nNotes\nFor contributions by the DGS to the financing of resolution\nNotes\nTotal (410 + 430 + 450)\nTotal (310 + 400 + 470)\nMREL as % of total liabilities and own funds (480 / 140)\nPercentage of MREL to be met through contractual bail-in instruments\nDate at which requirement set in 490 must be met\nType of transitional arrangements\nPlanned MREL (as % of total liabilities and own funds)\nIntended date of application\nPlanned MREL (as % of total liabilities and own funds)\nIntended date of application\nPlanned MREL (as % of total liabilities and own funds)\nIntended date of application\nPlanned MREL (as % of total liabilities and own funds)\nIntended date of application\nAccounting framework\n10\n20\n30\n40\n50\n60\n70\n80\n90\n100\n110\n120\n130\n140\n150\n160\n170\n180\n190\n200\n210\n220\n230\n240\n250\n260\n270\n280\n290\n300\n310\n320\n330\n340\n350\n360\n370\n380\n390\n400\n410\n420\n430\n440\n450\n460\n470\n480\n490\n500\n510\n520\n530\n540\n550\n560\n570\n580\n590\n600\n610",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 of June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p.1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/308/annex/II",
    "retrieved_at": "2026-11-01T14:44:14.603153+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."
}