(26)The procedure governing entry into resolution and the procedure governing a decision to apply the write-down and conversion powers are similar. It is therefore appropriate to align the respective tasks of the Board and of either the ECB or the national competent authority, as relevant, when, on the one hand, they assess whether the conditions for the application of the write-down and conversion powers are present, and, on the other hand, when they assess the conditions for adopting a resolution scheme.