A resolution plan shall contain at least the elements laid down in points (1) to (8) of this Article, including all information required under Articles 10 and 12 of Directive 2014/59/EU and any additional information necessary to enable the delivery of the resolution strategy:

(1) a summary of the plan, including a description of the institution or group and a summary of items referred to in points (2) to (8);

(2) a description of the resolution strategy considered in the plan, including:

(a) identification of the different resolution actions foreseen under the plan;

(b) identification of the legal entity or entities to which resolution actions would be applied;

(c) identification of any critical functions or core business lines which will be maintained and any which are expected to be separated from other functions;

(d) an estimation of the time frame for executing each material aspect of the plan, as required pursuant to point (d) of Article 10(7) of Directive 2014/59/EU;

(e) a detailed description of any variants of the preferred resolution strategy considered to address circumstances in which the preferred strategy cannot be implemented;