Article 12 (3) of Directive 2014/59/EU (BRRD) includes the information from the group perspective and Article 10(7) the information from the individual institution. The answer to this question can be found in Article 22 of DR 2016/1075, on the content of resolution plansis discussed within context of the EBA final draft Regulatory Technical Standards (RTS) on resolution planning (EBA/RTS/2014/15) and hence dependent on the final adoption of the RTS by the European Commission.  Furthermore, the group plan will include measures to be taken at individual level.

Disclaimer:

This question goes beyond matters of consistent and effective application of the regulatory framework. A Directorate General of the Commission (Directorate General Financial Stability, Financial Services and Capital Markets Union) has prepared the answer, albeit that only the Court of Justice of the European Union can provide definitive interpretations of EU legislation. This is an unofficial opinion of that Directorate General, which the European Banking Authority publishes on its behalf. The answers are not binding on the European Commission as an institution. You should be aware that the European Commission could adopt a position different from the one expressed in such Q&As, for instance in infringement proceedings or after a detailed examination of a specific case or on the basis of any new legal or factual elements that may have been brought to its attention.