# 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), Annex II: MREL information

Extent: E+W+S+N.I.

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)
Mandatory
Simplified reporting template(if 90 is ‘Yes’)
Not mandatory for institutions for which the recapitalisation amount is zero in application of Article 2(2) of Commission Delegated Regulation (EU) 2016/1450
To be filled for all institutions
For institutions for which the recapitalization amount is zero in application of Article 2(2) of Commission Delegated Regulation (EU) 2016/1450
Type of requirement
Total liabilities and own funds
Total risk exposure amount
Leverage ratio denominator
Loss absorption amount
Recapitalisation amount
Adjustments related to impediments to resolvability, size, systemic risk and DGS contributions
Combined assessment of MREL
Transitional or post-resolution arrangements (if applicable)
Legal reference
Article 45(7) and (8) of Directive 2014/59/EU or Article 12(8) of Regulation (EU) No 806/2014
General information
Article 45(11) and (12) of Directive 2014/59/EU or Article 12(10) of Regulation (EU) No 806/2014
Simplified reporting template(if applicable)
Article 1(4) of Commission Implementing Regulation (EU) 2016/962
Article 1(4) of Commission Delegated Regulation (EU) 2016/1450
Article 1(5)(b)(i) and/or Article 1(5)(b)(ii) of Commission Delegated Regulation (EU) 2016/1450
Article 45(9) and (10) of Directive 2014/59/EU
Article 7(2) of Commission Delegated Regulation (EU) 2016/1450
Article 2(3) of Commission Delegated Regulation (EU) 2016/1450 and Article 92(3) and (4) of Regulation (EU) No 575/2013
Article 2(3) of Commission Delegated Regulation (EU) 2016/1450 and Artilce 429(4) to (11) of Regulation (EU) No 575/2013
Article 1(4) of Commission Delegated Regulation (EU) 2016/1450
Article 1(5)(b)(i) of Commission Delegated Regulation (EU) 2016/1450
Article 1(5)(b)(ii) of Commission Delegated Regulation (EU) 2016/1450
Article 2(5) and (6) of Commission Delegated Regulation (EU) 2016/1450
Article 2(7) and (8) of Commission Delegated Regulation (EU) 2016/1450
Article 2(8) of Commission Delegated Regulation (EU) 2016/1450
Article 2(9) of Commission Delegated Regulation (EU) 2016/1450
Article 2(10) of Commission Delegated Regulation (EU) 2016/1450
Article 3 of Commission Delegated Regulation (EU) 2016/1450
Article 5 of Commission Delegated Regulation (EU) 2016/1450
Article 6 of Commission Delegated Regulation (EU) 2016/1450
Article 7(1) of Commission Delegated Regulation (EU) 2016/1450
Article 7(2) of Commission Delegated Regulation (EU) 2016/1450
Article 45(13) of Directive 2014/59/EU
Article 8 of Commission Delegated Regulation (EU) 2016/1450
Article 8(2) of Commission Delegated Regulation (EU) 2016/1450
Legal entity identifier (LEI code)
Consolidated or individual requirement?
Entity name
Member state of incorporation
Is the reporting resolution authority the Group-level resolution authority?
Date of MREL decision or waiver decision
Application of MREL waived by resolution authority?
Notes
Simplified reporting template (if applicable)
Category of institution (if applicable)
MREL equal to default loss absorption amount?
Types of adjustments to loss absorption amount (if applicable)
MREL set by joint decision
Current
Reporting reference date of item 140
Current
Reporting reference date of item 160
Assumed after resolution
Notes
Current
Reporting reference date of item 200
Assumed after resolution
Notes
Default loss absorption amount pursuant to Article 1 (4) of Commission Delegated Regulation (EU) 2016/1450
Upward adjustment
Type(s) of upward adjustment
Notes
Downward adjustment
Type(s) of downward adjustment
Notes
Total (240 + 250 + 280)
To meet conditions for authorisation
Default additional amount to maintain market confidence by meeting buffers
Adjustment to maintain market confidence following peer group comparison
Notes
Downward adjustment taking into account information received from the competent authority relating to the institution's business model, funding model, and overall risk profile
Notes
Adjustment to column 330 for group subsidiaries
Notes
Total (320 + 330 + 340 + 360 + 380)
For exclusions from bail-in
Notes
For size and systemic risk
Notes
For contributions by the DGS to the financing of resolution
Notes
Total (410 + 430 + 450)
Total (310 + 400 + 470)
MREL as % of total liabilities and own funds (480 / 140)
Percentage of MREL to be met through contractual bail-in instruments
Date at which requirement set in 490 must be met
Type of transitional arrangements
Planned MREL (as % of total liabilities and own funds)
Intended date of application
Planned MREL (as % of total liabilities and own funds)
Intended date of application
Planned MREL (as % of total liabilities and own funds)
Intended date of application
Planned MREL (as % of total liabilities and own funds)
Intended date of application
Accounting framework
10
20
30
40
50
60
70
80
90
100
110
120
130
140
150
160
170
180
190
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610

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Source: https://www.legislation.gov.uk/eur/2018/308/annex/II (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-308/annex-II
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

