Liabilities may be included in own funds and eligible liabilities only if they satisfy Regulation (EU) No 575/2013 Articles 72a, 72b (except point (d) of para 2) and 72c, with a derogation for Articles 92a/92b referencing Article 72k and Chapter 5a. Deposits require resolution authority authorisation and must not be held by natural persons or micro, small and medium‑sized enterprises, be term deposits of at least one year with no early reimbursement right, and have contractual documentation confirming inclusion and exclusion from deposit guarantee repayment. Debt instruments with embedded derivatives qualify only where the principal is known/fixed and valu-able daily against an active two‑way market, or contractual terms fix the claim in insolvency not exceeding the initial paid amount; such instruments are excluded from netting and Article 49(3). Liabilities issued by a Union subsidiary to an external existing shareholder may be included if issued per Article 45f(2)(a), write‑down/conversion does not affect control, and specified amount limits are respected.

Resolution entities that are G‑SIIs or subject to Article 45c(5) or (6) must meet a part of the Article 45e requirement equal to 8% of total liabilities using own funds, subordinated eligible instruments or para‑3 liabilities, with a possible lower level under the formula (1-(X1/X2))×8% where X1=3.5% of RWA and X2=18% of RWA plus the combined buffer; a 27% RWA cap applies in certain assessments. For other entities the authority may require up to the greater of 8% or the para‑7 formula subject to parity and loss‑allocation tests. Derivative liabilities are included recognising counterparty netting; combined buffer own funds are eligible. The authority may apply para‑7 derogations to a limited share of entities, must consult the competent authority, and consider market depth, short maturities, availability of eligible instruments, significance of excluded liabilities, business and funding models, and restructuring costs; para 10 specifies further permitting conditions.