Member States must ensure that, in a group resolution under Articles 91 and 92, each institution's national financing arrangement contributes to the financing of the group resolution. The group-level resolution authority, after consulting the competent national resolution authorities, shall propose and, where necessary before any resolution action, include a financing plan in the group resolution scheme; that plan must be agreed under the decision-making procedure in Articles 91 and 92. The financing plan must set out a valuation under Article 36, losses to be recognised by each affected group entity, losses by class of shareholders and creditors, any deposit guarantee scheme contributions under Article 109, the total contribution by resolution financing arrangements and its purpose and form, the basis for calculating each national financing arrangement's share, the required amounts and forms of those contributions, any borrowing under Article 105, and an extendable timeframe for use of the financing arrangements.

The basis for apportioning the total contribution must be consistent with paragraph 5 and the principles in the group resolution plan per Article 12(3)(f), unless otherwise agreed. Unless otherwise agreed, paragraph 5 requires regard to the proportion of the group’s risk‑weighted assets and assets located in the Member State, the proportion of losses that originated in entities supervised by that Member State, and the proportion of group financing resources expected to benefit entities in that Member State. Member States must establish advance rules and procedures to enable immediate effect of contributions, allow group financing arrangements to contract borrowings or other support under Article 105, permit national financing arrangements to guarantee such borrowings, and ensure any proceeds or benefits are allocated to national financing arrangements in accordance with their contributions as established under paragraph 2.