Chapter 1	Scope of application
Chapter 2	Deviation Planning
Chapter 3	Deviation alert
Chapter 4	Penalty provisions
Chapter 5	The entry into force, etc.
Appendix 1	Information and views for use for planning
Appendix 2	Restructuring and settlement balance
Appendix 3	Specification of obligations, cf. the law on restructure and settlement of certain financial undertakings ;
Appendix 4	Covered deposits, etc.
Appendix 5	Information for the use of valuation as well as restructure and dismantling

Completion of deviation planning and deviation preparedness

Purses of section 245 (a) (1). 4 after consultation of Financial Stability, section 259 (4) ; 6, section 260, paragraph. 8, section 264, paragraph. 6, section 265 (3). 9, and Section 373 (3). 4, in the law of financial activities, cf. Law Order no. 182 by 18. February 2015, as amended by law no. 334 of 31. March 2015 shall be determined :

Chapter 1

Scope of application

§ 1. The announcement shall apply to :

1) Financial institutions.

2) Realtor credit institutions.

3) Fund brokering companies.

4) Joint holding companies, cf. Section 5 (5). 1, no. 51, in the law of financial activities.

5) Financial holding companies, cf. Section 5 (5). 1, no. 10, if at least a subsidiary is a financial institution, a credit institution or a fund-broiler company I shall be in a financial institution.

6) Financial institutions, cf. Section 5 (5). 1 point no. 6, if the financial institution is a subsidiary of a financial institution, a real credit institution or a fund-broiler company I.

Paragraph 2. The publication shall not apply to subsidiaries of Financial Stability.

Paragraph 3. For the purposes of this notice, the notice referred to in paragraph 1 shall be that : 1, no. 1 6, unlisted businesses

Chapter 2

Deviation Planning

§ 2. A company must at the request of the Financial supervision, cf. Section 261 of the Act of Finance, the extent to which it is relevant for the company type concerned, could provide views and information, cf. Annex 1, to the establishment, adoption and maintenance of the deviation plan or the group deviation plan, cf. sections 259 and 260 in the Act of Financial Business.

Paragraph 2. The Financial supervision shall make a request in accordance with paragraph 1. 1, where the forecasts and information are not already available for the Financial supervision, or is not available in a format that is useful in the preparation, adoption or maintenance of the deviation plan or the group deviation plan, cf. sections 259 and 260 in the Act of Financial Business.

Paragraph 3. The SEC shall set a time limit for the submission of the views and the information.

§ 3. The deviation plan shall be drawn up in accordance with sections 259 and 260 in the Act of Financial Action and shall contain an abercion strategy. The settlement strategy shall be determined in cooperation between the Finance-SEC and Financial Stability in the preparation of the settlement plan.

Paragraph 2. Financial supervision and financial stability can assess the possibility of multiple alternative deviation strategies. In such situations, the SEC must adopt the deviation strategy that will be the preferred option according to the Financial Stability setting.

§ 4. Confirms the Financial supervision and Financial Stability, that there are significant obstacles to the execution of a company or group after the preferred deviation strategy, cf. Section 3, the Financial supervision may make use of one or more of the sections referred to in section 264 (3). 3, in the Act of financial activities, present powers to reduce or remove the essential obstacles when they are appropriate, necessary and proportionate.

Paragraph 2. In cases where the deviation plan or the group deviation plan shall draw up several alternative deviation strategies, cf. Section 3, paragraph 3. 2, and Financial Stability and Financial Stability notes that there are significant obstacles to the dismantling of a business or group after the alternative deviation strategies, the Financial supervision may make use of one or more of the provisions of section 264 (4). 3, in the Act of financial activities, consenting powers to reduce or remove the essential obstacles when they are appropriate, necessary and proportionate, unless the reduction or removal of deviation shinds of an alternative deviation strategy ; will prevent or impact the implementation and credibility of the preferred deviation strategy.

§ 5. When the FL has adopted an aberred plan, cf. § 259 (4) 1, in the case of financial activities, the Financial Authority shall forward a brief summary of the deviation plan to the establishment concerned.

Paragraph 2. When the Financial Control Board has adopted a group deviation plan, cf. § 260, paragraph. 1, in the Act of Financial Company, the Financial Authority shall forward a brief summary of the group deviation plan to the parent undertaking.

Chapter 3

Deviation alert

Necessary views and information for processing

§ 6. A company must be able to provide a balance for the restructure and dismantling of the business under the rule of law on restructuring and dismantling certain financial undertakings.

Paragraph 2. The balance must include an inventory of assets, debts and other obligations, and shall be drawn up on the basis of an accounting basis with the necessary adjustments resulting from paragraph 1. 3 and in accordance with Annex 2 to financial institutions, real credit institutions and fund-broiler companies that are to be balanced in accordance with Annex 3 in the notice of financial reports for credit institutions and brokerers, etc. ;

Paragraph 3. The balance sheet for the balance sheet shall be capable of being redone within 12 hours of day-end on the basis of the company ' s normal accounting practice. A firm must, as far as possible, have updated information for use in order to work out the balance sheet. The balance must be based on the basis of the latest day of closure.

§ 7. For the purposes of the restructure and running of a business under the rule of restructure and settlement of certain financial undertakings, an undertaking must be able to do and provide a specified inventory ; the undertaking ' s obligations in accordance with Annex 3.

§ 8. For the purposes of the restructuring and dismantling of a financial institution under the law of restructure and settlement of certain financial undertakings, a company must be able to do and provide a specified inventory ; justifiable deposits, cf. Section 2 (2). 2, in the notice of the warranty wealth coverage of depositors and investors, as well as covered deposits, cf. Section 9 of the law of a deposits and investor compensation scheme, including with division into the individual types of deposits to which the Guarantee Form covers.

Paragraph 2. For the purposes of the Financial Stability and Restructuring of a Restructuring and a Fund for the Restructuring and Restructuring of Certain Financial Companies, a real credit institution and a fund-brokerage shall be required to provide a real credit institution and a fund-based undertaking, fund-broiler company I could provide and provide a specified inventory of the company's covered contact funds, cf. section 10 of the law of a deposit and investor guarantee scheme, including the gross volume information.

Paragraph 3. The decision, cf. paragraph In addition, 1 and 2 must include covered securities, cf. Section 11 of the law of a deposider and investor compensation scheme.

Paragraph 4. The decision for a financial institution shall be drawn up in accordance with Annex 4, subject to the entry of section 9 (3). 3-5, in the law of a deposi-and investor-compensation scheme, in Appendix 4 to the extent that the undertaking is aware of this.

Paragraph 5. The decision must, for a real credit institution and a fund broiler company, shall be drawn up in accordance with Annex 4 (s). 8 and 9.

§ 9. The decisions taken pursuant to section 6 to 8 shall, after a company have received a request from Financial Stability, be delivered to Financial Stability during the course of 12 hours after completion. Has the Financial supervision yet to assess that a business is contingent or expected to have to be needy, cf. Article 224 of the Act of Financial, may provide for a longer period of time for the supply of the decisions to be handed over, taking account of the specific situation.

Paragraph 2. Financial Stability may make a request pursuant to paragraph 1. 1, where the Financial supervision may take early intervention, cf. § § 243 a-c in financial activities. In addition, Financial Stability may make a request pursuant to paragraph 1. 1, where the Financial supervision will decide that a company is, or there is a significant risk that a company may be identified in a short period of time, in accordance with relief or anticipating emergency, in accordance with the case of emergency services. section 224 a in the Act of Finance, regardless of whether there has been a recovery or early intervention.

Effective case procedures and systems

§ 10. A company must have a system for general orientation of customers and creditors and so on in relation to deviation measures in accordance with Chapter 4-8 of the law on restructure and settlement of certain financial undertakings.

Paragraph 2. An enterprise must have a system for the individual orientation of customers and creditors and so on in connection with deviation measures, including transfer of all or part of the company's activities.

§ 11. A company must have a system which, at the request of the Financial Stability Pact, within the framework of the Financial Stability Pact, under the law of restructuring and dismantling certain financial undertakings, shall be temporarily and in full or in part, the reduction of deposits exceeding the warranty wealth may be reduced in accordance with the guarantee assets. the law of a deposi-and investor-compensation scheme.

§ 12. An enterprise must have effective forms of corporate governance to ensure that the necessary information required for the use of valuation under Chapter 3 of the Law on Restructuring and the dismantling of Certain Financial Companies and Restructuring, and running of a business is up to date. The necessary information is based on the information set out in Appendix 5 to the extent that they are relevant to the company type in question.

Paragraph 2. Information pursuant to paragraph 1. 1 need to be able to be provided as soon as possible after a company has received a request from the Financial Stability and Stability Fund. Has the Financial supervision yet to assess that a business is contingent or expected to have to be needy, cf. Article 224 of the Act of Financial, may provide for a longer period of time for the supply of the decisions to be handed over, taking account of the specific situation.

Paragraph 3. Financial Stability may make a request pursuant to paragraph 1. 2, when the Financial supervision may take early intervention, cf. § § 243 a-c in financial activities. In addition, financial stability may present the request whenever a company is, or there is a significant risk that a company within a short period of time will be found in distress or anticipating emergency, regardless of whether or not it has been implemented ; recovery or early intervention.

§ 13. A business must have good administrative practice in such a way that a company has an overview of the extent, importance of and the location of significant mutually-consuming contracts listed in Appendix 5, including those at the centre of The immediate continuation of the institute.

Paragraph 2. A company must have updated methods to appreciate the specific costs and obligations arising from bankruptcy, including obligations on the exit of computer centres, household rental obligations or other costs, a balance must be made as a commitment, because it is a bankruptcy.

§ 14. A company ' s external or internal auditor shall once annually review an organization's organization and implementation of business practices and systems to comply with the requirements in section 6-13.

Paragraph 2. An undertaking ' s external auditor or an internal auditor shall also, once a year, ensure that a business at any time will be able to do and provide the required information in Annexes 3 and 4. The work carried out shall include a sample check of the particulars specified in Annexes 3 and 4.

Paragraph 3. A company ' s external auditor shall make a declaration on paragraph 1. The declaration shall be issued after a standard found on the GL's website. If the declaration is made subject to reservation or supplementary information, the auditor shall draw up a separate declaration with the necessary modifications.

Paragraph 4. The first auditor declaration must be made no later than at the same time as endorsing the annual accounts of a company for 2015, and shall be sent to the SEC within 14 days of the declaration of the declaration. The SEC is forwarding over a copy of the declarations to Financial Stability.

Chapter 4

Penalty provisions

§ 15. The withdrawal of section 2 (2). One, and section 7-14 is punishable by fine.

Paragraph 2. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

Chapter 5

The entry into force, etc.

§ 16. The announcement shall enter into force on the sixth. July, 2015.

Paragraph 2. Publication no. 1135 of 29. September 2010 on the level of deviation is hereby repealed.

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Appendix 1

Information and views for use for planning

1) Businesses covered by this notice shall provide the following views and information for the purpose of preparing, adoption and maintenance of the deviation and group deviation plans :

a) A detailed description of the organization's organization, as well as a group view if the company is part of a group.

b) Specifying owners of a qualified share in the company, the size of the qualified owners ' share of the company, as well as their percentage share of the voting rights in the enterprise. In a group, the information must be provided for each legal person in the group.

c) The location, creation, of the establishment, the authorisations granted under the financial legislation, as well as members of board and board members. In a group, the information must be provided for each legal person in the group.

d) A summary of, including a mapping (mapping) and description of your critical functions and key business areas, including essential assets and passives associated with such functions and business areas.

(e) A detailed description of the elements of the company's passives, as a minimum by type and size of short-term and long-term debt, and secured, unsecured and complied with obligations.

(f) Detailed information about the passives that are depreciated-written passives, cf. Section 267 of the Act of Financial Business.

g) A description of the procedures necessary to establish to whom the company has provided security, who is in possession of the security, and in which jurisdiction the security is situated.

(h) A view and description of the company ' s non-balancing drive exposure.

i) A summary of the firm ' s essential coverage.

j) Identification of the greatest and most critical parties in the company, as well as an analysis of the consequences of the non-compliance of these parties in the financial situation of the company.

c) An overview of any system in which the company is making an essential number of deals or acts for a significant value, including mapping (mapping) of the use of these systems in the enterprise in general and on the critical company ' s critical systems ; functions and core business areas.

I) A summary of each payment, clearing or settlement system, which is a direct or indirect member of the company, including a mapping for each system distributed on the premises, its critical functions and central information ; business areas.

m) A detailed inventory of and a detailed description of the central management information systems, including risk management systems, bookkeeping, and financial and regulatory reporting, used by the company, including one mapping (mapping) for each system distributed among the company, its critical functions and core business areas.

n) Identification of owners of the systems referred to in point (m) and associated services, software, system and license agreements, including a mapping for each system and associated agreement between the company, its critical functions and central business areas.

o) The company ' s supervisory authority and disclamant authority (s).

p) The member of the management responsible for submitting the information necessary to prepare the company ' s deviation plan and, where appropriate, other persons responsible for critical functions and central business areas.

q) A description of the arrangements made by the undertaking to ensure that financial stability in the event of a running of the undertaking has all the necessary information necessary for the conduct of the execution, including the use of the running tools ; and powers.

r) All agreements such as the undertaking have concluded with third parties and whose abolition can be triggered by a decision by the authorities to apply a settlement tool, and to the extent to which the consequences of repealing may affect the application of the non-claimant tool.

(s) A summary of all major outsourcing agreements, cf. notice of the outsourcing of major areas of activity.

t) A description of possible cash flow sources in support of the execution.

u) Asset liabilities, cash assets, non-balance-related activities, mitigation strategies and bookkeeping practices.

2) In addition, a parent undertaking shall be subject to this notice, as a minimum, to provide an identification and a summary of the corporate legal federations and interdependence of the group heeers, for example ;

a) common or shared staff, facilities and systems ;

b) capital-financing or cash-flow schemes ;

c) existing credit exposure or any credit sponsorship ;

d) cross-guarantee schemes, cross-compliance, cross-compliance, and cross-net systems,

(e) contracts for the taking of risks and on back to back acting, or

(f) service agreements (service level agreements).

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Appendix 2

Restructuring and settlement balance

Penal institutes, real credit institutions and fund brokers I shall establish the balance in accordance with Annex 3 in the notice of financial reports for credit institutions and intermediaries, etc., which contain the relevant assets and liabilities, which : the balance sheet must contain. The balance must be based on the accounting practice that the individual institute shall be accountable for.

Financial holding companies and joint holding companies shall draw up the balance in accordance with Annex 3 in the notice of financial reports for credit institutions and brokerings, etc., which contain the relevant assets and liabilities, which : the balance sheet must contain. The balance must be based on the accounting practice that the individual institute shall be accountable for.

Financial institutions shall establish the balance according to the balance sheet templates for which the financial institution concerned is covered. The balance must be based on the accounting practice that the individual institute shall be accountable for.

The starting point for the period of the period is an IT run and a form of form corresponding to a "normal" quarterly or full-year drive.

Given that the balance (probably) needs to be run outside of a planned reporting stermine, the valuation of certain items (as a starting point) can be based on a larger estimate compared to a normal month / ultimodrive. Examples of this could be :

-WHAT? Posts where updated daily values are not available (e.g., illiquid file, where course-fixing is done on the basis of "recognized" models, etc.), or where it is not possible for other (time) reasons to perform full updated calculation of day values.

-WHAT? Reporting from (foreign) subsidiaries, which may be available. running on a separate platform and with reporting on second accounting practice.

-WHAT? Decisions from (foreign) administrators and managers who are unable to provide updated information (training) at short notice.

-WHAT? Reporting from companies that pro rata consolidates.

-WHAT? Loans and guarantees.

-WHAT? Depleas.

The valuation of guarantees is made on the basis of an estimate of the expected loss of the commitment.

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Appendix 3

Specification of obligations, cf. the law on restructure and settlement of certain financial undertakings ;

Bail-in, cf. Section 24-28 of the law on re-structuring and the dismantling of certain financial undertakings shall not apply to real credit institutions, cf. Article 24 (2) of the law. 4. Real-credit institutions must therefore complete the colonies ; mail in total, secured obligations, cf. § 25, paragraph. 3, no. 2, as well as group internal commitments.

In addition, you must provide the following specifications :

1. Specification of secured commitments, cf. § 25, paragraph. 3, no. 2, in the law on restructuring and running off certain financial undertakings. The specification must include a description of all the exceptions, including the accounting classification and the book value, as well as a description of the associated security, including the accounting classification and the book value.

2. The specification of the deposited protected obligations, cf. § 25, paragraph. 3, no. 3, in the law on restructuring and running off certain financial undertakings. The specification must include a description of all the exemptions provided, including the accounting classification and the book value.

3. Trusted Protected Obligations, cf. Specification § 25, paragraph. 3, no. 4, in the law on restructuring and running off certain financial undertakings. The specification must include a description of all the exemptions provided, including the accounting classification and the book value.

4. Specification of commitments with an original term < 7 days, cf. § 25, paragraph. 3, no. 5, in the law on restructuring and running off certain financial undertakings. The specification must include a description of all the exemptions provided, including the accounting classification and the book value.

5. Specification of Responsibilities with a term < 7 days across across the registered systems, cf. § 25, paragraph. 3, no. 6, in the law on restructuring and running off certain financial undertakings. The specification must include a description of all the exemptions provided, including the accounting classification and the book value.

6. Specification of other exceptions made, cf. Section 25 (1). 3, no. 7, in the law on restructuring and running off certain financial undertakings. The specification must include a description of all the exemptions provided, including the accounting classification and the book value.

7. Commitment of Commitment Responsibilities. The specification must include a description of all the exemptions provided, including the accounting classification and the book value.

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Appendix 4

Covered deposits, etc.

1. Specification of covered deposits, cf. Section 9 (1). 1, in the law of a deposi-and investor-compensation scheme. Specification must be per account shall include an account of the eligible deposits covered, covered deposits, deduction of section 12, in the law of a depositing and investor compensation scheme.

2. Specification of covered deposits, cf. Section 9 (1). 3, in the law of an intake and investor compensation scheme. Specification must be per account shall include an inventory of eligible deposits and covered deposits.

3. Specification of covered deposits, cf. Section 9 (1). 4, in the law of an intake and investor compensation scheme. Specification must be per account shall include an inventory of eligible deposits and covered deposits.

4. Specification of covered deposits, cf. Section 9 (1). 5, in the law of an intake and investor compensation scheme. Specification must be per account shall include an inventory of eligible deposits and covered deposits.

5. Specification of covered deposits, cf. Section 9 (1). 6, in the law of an intake and investor compensation scheme. Specification must be per account shall include an inventory of eligible deposits and covered deposits.

6. The specification of eligible deposits, cf. Section 2 (2). 2, in the notice of the warranty wealth coverage of depositors and investors, with regard to justifiable deposits of natural persons and the names of the MPs.

7. Specification of covered deposits, cf. Section 9 (1). 1 and 3-6, in the law of an encathing-and investor-compensation scheme in the case of covering deposits of natural persons and the MPs.

8. Specification of covered cash funds in mortgage credit institutions and fund brokers I, cf.. section 10 of the law of a deposit and investor guarantee scheme, including the gross volume information.

9. Specification of covered securities, cf. Section 11 of the law of a deposit and investor guarantee scheme, including the gross volume information.

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Appendix 5

Information for the use of valuation as well as restructure and dismantling