Member States must ensure group-level resolution authorities, together with subsidiary and significant-branch authorities, prepare group resolution plans identifying measures for the Union parent, Union subsidiaries, specified entities and, subject to Title VI, non‑Union subsidiaries. Plans must identify resolution entities, resolution groups and, where appropriate, liquidation entities. For subsidiaries that are not resolution entities a commensurate approach may be adopted if resolvability is not impaired, taking account of size, risk profile, critical functions, operational continuity, group strategy and the subsidiary’s importance for the Member State and deposit guarantee schemes. Entities subject to winding‑up under Article 32b or Article 37(6) are excluded.

Plans, based on information under Article 11 and relevant elements of Article 10, must set out resolution actions for the scenarios in Article 10(3), implications across group entities and between resolution groups, the coordinated use of resolution tools and potential impediments, facilitation of sales of the group or business lines, arrangements for third‑country cooperation, measures (including legal or economic separation) to facilitate resolution, any additional intended actions and financing arrangements with equitable cross‑Member‑State sharing principles. Plans must not assume extraordinary public financial support or central bank emergency or non‑standard liquidity assistance, must include the assessment of resolvability under Article 16, avoid disproportionate impact on any Member State, and reflect EBA regulatory technical standards (due 3 July 2015); EBA will monitor methodologies and report to the Commission by 11 May 2031.