+Annex III – Illustrative list of additional recovery plan indicators

Annex III – Illustrative list of additional recovery plan indicators

Additional recovery plan indicators (non-exhaustive list provided for illustration purposes only)

1. Capital indicators

  • a) (Retained earnings and reserves) / total equity
  • b) Adverse information on the financial position of significant counterparties 2. Liquidity indicators
  • a) Concentration of liquidity and funding sources
  • b) Cost of total funding (retail and wholesale funding)
  • c) Average tenure of wholesale funding
  • d) Contractual maturity mismatch
  • e) Cost of wholesale funding 3. Profitability indicators
  • a) Cost-income ratio (operating costs / operating income)
  • b) Net interest margin 4. Asset quality indicators
  • a) Net non-performing loans / equity
  • b) (Gross non-performing loans) / total loans
  • c) Growth rate of impairments on financial assets
  • d) Non-performing loans by significant geographic or sector concentration
  • e) Forborne exposures5 / total exposures 5. Market-based indicators
  • a) Price to book ratio
  • b) Reputational threat to the institution or significant reputational damage 6. Macroeconomic indicators
  • a) Rating under negative review or rating downgrade of sovereigns
  • b) Unemployment rate

5 ‘Forborne exposures’ as defined in Articles 163– 183 of Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council. 24

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
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