Resolution authorities shall consider at least the following issues in assessing whether there are potential impediments to resolution related to the structure and operations of the institution or group:
matters addressed in points 1 to 7, 16, 18 and 19 of Section C of the Annex to Directive 2014/59/EU;
dependencies of material entities and core business lines on infrastructure, information technology, treasury or finance functions, employees or other critical shared services;
whether governance, control, and risk management arrangements are consistent with any planned changes to the structure of the institution or group;
whether the legal and franchise structure of the institution or group is consistent with any planned changes to the business structure of the institution or group;
whether appropriate resolution tools are available with respect to each legal entity as required to deliver the resolution strategy.