(3)The mapping of the group entities in the Union and in third countries is an essential step for the identification of the members and potential observers of the colleges of supervisors referred to in Articles 116 and 51 of Directive 2013/36/EU and their subsequent establishment. To facilitate the performance of the mapping exercise, it should be led by the consolidating supervisor, cooperating with the potential members of the college of supervisors that should have the possibility to comment and provide their contribution to the exercise. To ensure that all relevant information is gathered and reflected in the mapping, it should be performed by using a common template. It is essential that the common mapping template reflects the setting up of colleges of supervisors taking into account the colleges specificities and the observership of colleges established in accordance with other legislation.