40. Institutions should identify potential separability conflicts related to the aforementioned …

Institutions should identify potential separability conflicts related to the aforementioned elements and deliver to resolution authorities all the needed information in order to clarify the following elements:

• (i) the potential consequences of the transfer perimeter definition on the institution’s ownership structure and on the acquirer independence;
• (ii) whether the second layer of the transfer perimeter could be structured in a way that it does not lead to unnecessary losses due to tax reasons;
• (iii) whether cooperative arrangements should be continued and could benefit the transfer perimeter;
• (iv) whether the membership in IPS, association or similar solidarity arrangements can still be continued for the transfer perimeter and the potential related obligations attached to the transfer perimeter, also assessing, where applicable, whether waivers for the IPS/association (such as those foreseen under Articles 113(7) and 49(3) of Regulation (EU) No 575/2013) are continued or terminated in resolution and what the implications would be;
• (v) whether and to what extent potential litigation risks (including litigation risks stemming from the resolution action itself under the guidance of resolution authorities) weigh on the transfer perimeter.

1. Overview

1.1 References

• Article 113 7.
• Article 49 3.

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

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