77. Should institutions subject to resolution be continued, they should be able to support the …

Should institutions subject to resolution be continued, they should be able to support the production of a post-resolution balance sheet accounting for the de-recognition of the transfer perimeter and for its proceeds in the pre-agreed accounting standards. Such balance sheets are not requested to be updated permanently in the pre-resolution phase, but institutions should demonstrate they are rapidly able to provide the resolution authorities with post-resolution balance sheets corresponding to the transfer perimeter identified by the resolution authorities with the assistance of the institutions.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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