86. Institutions should support the identification of the transfer perimeter with information on …

Institutions should support the identification of the transfer perimeter with information on the level of individual items (liabilities, assets and rights), including:

• - Mapping of critical functions and core business lines to each item;
• - Classification of items (such as type of assets/liability; counterparty information, and type of collateral);
• - Asset quality and risk indicators (such as PL/NPL classification, RWA and collateral information, high quality liquid asset);
• - Legal aspects (including governing law and recognition of Directive 2014/59/EU transfer powers and any potential contractual impediment to transferability of the relevant instrument);
• - Accounting information (such as carrying amount, off-balance sheet amount and amount of loan loss provision), when relevant.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/