• An organisational chart or other descriptive material that depicts the supervised entity and any material holding companies, subsidiaries, or affiliates, the business line organisation structure, with the supervised entity's place in the business line(s), and the location of relevant business line management.
• Financial information on the supervised entity and its ultimate holding company, if applicable, including balance sheets and income statements and the capital structure.
• The liquidity and funding profile of the supervised entity. This information would include:
  • the liquidity of the material assets, the nature and stability of the entity's current funding sources and the availability of alternative funding, and intercompany funding arrangements;
  • large payables, including securities payables, aggregate insurance claims payments, and out-of-the-money over-the-counter derivative and foreign exchange contracts; and
  • other significant cash and securities needs associated with exchange activities or clearing and settlement, and significant clearing and settlement arrangements through or for other firms.

• The principal market risk and credit risk exposures of the supervised entity, which should include: on- and off-balance sheet positions, as well as significant counterparty exposures; and insurance underwriting risk, interest rate risk and investment risk.

An up-to date organisation chart would provide supervisors with the ability (1) to verify their understanding of the entire organisation's legal entity structure and how the supervised entity fits into that overall structure and (2) to facilitate, given the nature and scope of an emergency situation, the identification of affiliates that may cause the supervised entity to be at risk. Updating information briefly describing the primary activities of the supervised entity, the geographic and legal entity location of the business heads of those activities, the supervisors of all material entities and, where not obvious from financial information, the scale of the activities would also be useful. Current financial information, including the balance sheets and income statements, would allow supervisors to analyse and assess the supervised entity's current financial condition and results of operations and to gain insight into the potential impact of current risk exposures on the entity's financial condition.

A current liquidity and funding profile of the supervised entity would enable supervisors to determine the entity's cash needs to cover liabilities and settlement obligations, how quickly the entity can generate cash from its existing assets, liquidation of collateral, where appropriate, or through additional liabilities, and how effectively the entity can access credit-sensitive trading markets. Since counterparties to banking and securities firms are likely to assess their credit exposure to the firm across the full range of funding, counterparty exposures and settlement arrangements, a comprehensive assessment of liquidity will normally require access to information on all these elements. Given the importance of liquidity in emergencies, specifically with regard to banks and securities firms, the supervisor's liquidity information needs can be quite detailed, including a day-by-day breakdown of the liquidity profile and of assets, liabilities and other obligations.

Current market risk and credit risk information would provide supervisors with insights into the supervised entity's major exposures which may not be readily apparent from the financial statements. It also gives supervisors the ability to seek out additional information, such as large credit exposures by customer or counterparty or exposure to a specific counterparty. In most cases, this information should be current as of a day or two of generating the information for a periodic or requested report. For banks and securities firms, credit risk exposure information should include estimates of direct exposure (lending or placements of funds), counterparty credit exposures through over-the-counter contracts or large receivables, and clearing and settlement exposures. For insurers, market and credit risk exposure information should include the current constitution of the portfolio of insurance policies (including reinsurance protection), the composition of assets covering technical provisions and liabilities, the interest rate applied in the calculation of the mathematical provisions, how these insurance liabilities have been assessed, and an estimate of the firm's exposure to large insurance risks.