Commission Implementing Regulation (EU) 2025/2303 of 14 November 2025 laying down implementing technical standards with regard to procedures, standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2018/1624

• CELEX: Implementing Regulation (EU) 2025/2303
• Articles: 14

Article 1 Definition

For the purposes of this Regulation, ‘relevant legal entity’ means a group entity as defined in Article 2(1), point (31), of Directive 2014/59/EU, other than a resolution entity, which is established in the Union and meets any of the following conditions:

(a)

it provides critical functions;

(b)

its individual total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013 of the European Parliament and of the Council  ( 5 ) equals or exceeds 2 % of the consolidated total risk exposure amount of the Union parent undertaking;

(c)

its individual total exposure measure referred to in Article 429(4) of Regulation (EU) No 575/2013 equals or exceeds 2 % of the consolidated total exposure measure of the Union parent undertaking;

(d)

its individual operating income equals or exceeds 2 % of the group’s consolidated total operating income calculated at the level of the Union parent undertaking;

(e)

its individual total assets exceed EUR 5 billion;

(f)

it is important for the financial stability in at least one Member State.

For the purposes of point (b) of the first paragraph, for a group comprising more than one resolution entity, an entity shall be regarded as a relevant legal entity where its individual total risk exposure amount equals or exceeds 2 % of the total risk exposure amount of the resolution entity at the resolution group consolidated level.

For the purposes of point (c) of the first paragraph, for a group comprising more than one resolution entity, an entity shall be regarded as relevant legal entity where its individual total exposure measure equals or exceeds 2 % of the total exposure measure of the resolution entity at the resolution group consolidated level.

Article 2 Resolution reporting by institutions that are not part of a group subject to consolidated supervision pursuant to Articles 111 and 112 of Directive 2013/36/EU

1.   Resolution entities that are not part of a group subject to consolidated supervision pursuant to Articles 111 and 112 of Directive 2013/36/EU of the European Parliament and of the Council  ( 6 ) shall submit to the resolution authority, on an individual basis, the information specified in all the templates set out in Annex I to this Regulation, except the information referred to in templates Z 01.01, Z 04.00, Z 07.02, Z 07.03 and Z 11.00.

2.   Liquidation entities that are not subject to simplified obligations, that are not part of a group subject to consolidated supervision pursuant to Articles 111 and 112 of Directive 2013/36/EU, and for which the resolution authority has not determined the requirement referred to in Article 45(1) of Directive 2014/59/EU in accordance with Article 45c(2a), second subparagraph, of that Directive, shall submit to the resolution authority, on an individual basis, the information specified in templates Z 01.02, Z 02.00, Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5, Z 07.04 and Z 09.01 set out in Annex I to this Regulation.

3.   Liquidation entities that are not subject to simplified obligations, that are not part of a group subject to consolidated supervision pursuant to Articles 111 and 112 of Directive 2013/36/EU, and for which the resolution authority has determined the requirement referred to in Article 45(1) of Directive 2014/59/EU in accordance with Article 45c(2a), second subparagraph, of that Directive shall submit to the resolution authority, on an individual basis, the information specified in templates Z 01.02, Z 02.00, Z 03.01, Z 03.02, Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5, Z 07.04 and Z 09.01 set out in Annex I to this Regulation, .

Article 3 Group resolution reporting – resolution groups

1.   A Union parent undertaking shall submit to the group-level resolution authority the information specified in templates Z 01.01, Z 01.02 and Z 08.01 to Z 09.04 set out in Annex I in relation to all group entities.

2.   A Union parent undertaking shall submit to the group-level resolution authority the information on financial interconnections between all group entities, as specified in template Z 04.00 set out in Annex I.

3.   A Union parent undertaking shall submit to the group-level resolution authority the information specified in templates Z 02.00 set out in Annex I as follows:

(a)

on an individual basis for all the group’s resolution entities, including the Union parent undertaking, and for all the relevant legal entities that are institutions;

(b)

on a consolidated basis or, where applicable, on sub-consolidated basis, for all the group’s resolution entities, including the Union parent undertaking, and for all the relevant legal entities for which the resolution authority has determined a requirement as referred to in Article 45(1) of Directive 2014/59/EU on a consolidated or sub-consolidated basis, regardless of whether those entities are subject to Part One, Title II, Chapter 2, of Regulation (EU) No 575/2013.

4.   A Union parent undertaking shall submit to the group-level resolution authority the information specified in templates Z 03.01 or Z 03.02 set out in Annex I as follows:

(a)

on an individual basis, for all the group’s resolution entities, including the Union parent undertaking, and for all the relevant legal entities that are institutions for which the resolution authority has determined a requirement as referred to in Article 45(1) of Directive 2014/59/EU;

(b)

on a consolidated or sub-consolidated basis, for all the group’s resolution entities, including the Union parent undertaking, and for all relevant legal entities that are institutions for which the resolution authority has determined a requirement as referred to in Article 45(1) of Directive 2014/59/EU regardless of whether those entities are subject to Part One, Title II, Chapter 2, of Regulation (EU) No 575/2013.

5.   A Union parent undertaking shall submit to the group-level resolution authority the information referred to in templates Z 07.01.1, Z 07.01.2, Z 07.01.3, Z 07.01.4 and Z 07.01.5 set out in Annex I at the level of each Member State in which the group operates.

6.   A Union parent undertaking shall submit to the group-level resolution authority the information referred to in templates Z 07.02, Z 07.03 and Z 07.04 set out in Annex I in relation to the critical functions and core business lines provided by any group entity.

7.   A Union parent undertaking shall submit to the group-level resolution authority, on an individual basis, the information specified in templates Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5, Z 07.04 and Z 11.00 to Z 17.00 set out in Annex I for all the group’s resolution entities, including the Union parent undertaking.

8.   The Union parent undertaking shall submit to the group-level resolution authority, on an individual basis, the information specified in templates Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5 and Z 07.04 set out in Annex I for all the relevant legal entities that are institutions.

9.   Paragraph 2, paragraph 3, point (a), and paragraphs 4, 5 and 6 of this Article shall apply notwithstanding any derogation from the application of prudential requirements granted in accordance with Article 7(1) or (3) of Regulation (EU) No 575/2013 or Article 8 of Regulation (EU) 2019/2033 of the European Parliament and of the Council  ( 7 ) or any waiver of the application of the minimum requirement for own funds and eligible liabilities granted in accordance with Article 45f of Directive 2014/59/EU.

Article 4 Group resolution reporting – groups comprising only liquidation entities

A Union parent undertaking of a group comprising only liquidation entities that are not subject to simplified obligations shall submit to the group-level resolution authority:

(a)

the information specified in templates Z 01.01, Z 01.02, Z 07.01.1 to Z 07.01.5 and Z 09.01 set out in Annex I in relation to all group entities, template Z 02.00 on a consolidated basis, and template Z 04.00 in relation to the financial interconnections between all group entities;

(b)

on an individual basis, for itself and for each relevant legal entity for which the resolution authority has not determined the requirement referred to in Article 45(1) of Directive 2014/59/EU, in accordance with Article 45c(2a), second subparagraph, of that Directive, the information specified in templates Z 02.00, Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5, Z 07.04 set out in Annex I to this Regulation ;

(c)

on an individual basis, for itself and for each relevant legal entity for which the resolution authority has determined the requirement referred to in Article 45(1) of Directive 2014/59/EU, in accordance with Article 45c(2a), second subparagraph, of that Directive, the information specified in templates Z 02.00, Z 03.01, Z 03.02, Z 05.01, Z 05.02, Z 06.00, Z 07.01.1 to Z 07.01.5, Z 07.04 set out in Annex I to this Regulation.

Article 5 Adjustments to group resolution reporting

1.   For a group the Union parent undertaking of which is a liquidation entity and which comprises resolution entities, the Union parent undertaking shall submit the following:

(a)

for group entities belonging to resolution groups, the information referred to in Article 3;

(b)

for liquidation entities not subject to simplified obligations and that are not part of any resolution group, the information referred to in Article 4.

2.   For a resolution group as referred to in Article 2(1), point (83b), (b), of Directive 2014/59/EU, the information referred to in Article 3 of this Regulation shall be submitted by at least one of the group’s resolution entities. That information shall effectively cover all the credit institutions permanently affiliated to the central body of that resolution group, the central body itself, and their respective subsidiaries, on an individual, sub-consolidated and consolidated basis, as appropriate.

Article 6 Frequency, reference dates and remittance dates

1.   Institutions or, in the case of groups, Union parent undertakings shall submit the information referred to in Articles 2 to 5 as follows:

(a)

for the templates Z 01.01, Z 01.02, Z 02.00, Z 03.01, Z 03.02, Z 04.00, Z 05.01, Z 05.02, Z 06.00 and Z 11.00 to Z 17.00, at the latest by 31 March each year in respect of the last day of the previous calendar year;

(b)

for the templates Z 07.01.1 to Z 07.04, Z 08.01 to Z 08.05 and Z 09.01 to Z 09.04, at the latest by 30 April each year in respect of the last day of the previous calendar year.

For the purposes of point (a) of the first paragraph, where 31 March is not a business day, the information shall be provided on the following business day.

For the purposes of point (b) of the first paragraph, where 30 April is not a business day, the information shall be provided on the following business day.

2.   Resolution authorities shall specify whether the information shall be directly submitted to the resolution authority or whether it shall be submitted to the competent authority instead, where applicable.

3.   Institutions or, in the case of groups, Union parent undertakings may submit unaudited figures. Where audited figures deviate from submitted unaudited figures, the revised, audited figures shall be submitted without undue delay.

4.   For the purposes of paragraph 3, unaudited figures are figures that have not received an external auditor’s opinion and audited figures are figures audited by an external auditor expressing an audit opinion.

5.   Corrections to the submitted reports shall be submitted without undue delay.

Article 7 Data exchange formats and information accompanying the submission

1.   Institutions or, in the case of groups, Union parent undertakings, shall submit the information referred to in Articles 2 to 5, as specified in the templates set out in Annex I, in the data exchange formats and representations specified by resolution authorities, and shall respect the data point definitions included in the single data point model referred to in Annex II and the validation rules referred to in Annex III.

2.   In addition to the obligation referred to in paragraph 1, institutions or, in the case of groups, Union parent undertakings shall ensure the following:

(a)

numerical values shall be submitted as follows:

(i)

data points with the data type ‘Monetary’ shall be reported using a minimum precision equivalent to ten thousands of units;

(ii)

data points with the data type ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals;

(iii)

data points with the data type ‘Integer’ shall be reported using no decimals and a precision equivalent to units.

(b)

institutions and insurance undertakings shall be identified solely by their Legal Entity Identifier;

(c)

legal entities and counterparties other than institutions and insurance undertakings shall be identified by their Legal Entity Identifier, where available;

(d)

information that is not required or not applicable shall not be included in a data submission.

3.   Institutions or, in the case of groups, Union parent undertakings, shall accompany the submitted data by the following information:

(a)

reference date;

(b)

reporting currency;

(c)

accounting standard;

(d)

Legal Entity Identifier of the reporting entity;

(e)

level of application as set out in Articles 2, 3 and 4.

Article 8 Provision of additional information for individual or group resolution plans

1.   The resolution authority or the group-level resolution authority shall request additional information or information in a new format from the relevant institution or the Union parent undertaking where any of the following applies:

(a)

the resolution authority or group-level resolution authority considers that such information is not covered by any template set out in Annex I and is necessary to draw up and implement resolution plans;

(b)

the resolution authority or group-level resolution authority considers that getting such information from entities subject to simplified obligations is necessary to draw up and implement resolution plans;

(c)

the format in which an information is provided by the competent authority pursuant to Article 9(2) is not suitable for drawing up or implementing resolution plans.

2.   For the request referred to in paragraph 1, the resolution authority shall:

(a)

identify the additional information to be provided;

(b)

specify the appropriate timeframe within which the institution or, in the case of groups, the Union parent undertaking shall provide the information to the resolution authority, taking into account the volume and complexity of the information required;

(c)

specify the format to be used by institutions or, in the case of groups, by Union parent undertakings, to provide the information to the resolution authority;

(d)

specify whether the information has to be provided on an individual, sub-consolidated, or consolidated basis, and whether its scope is local, Union-wide or global;

(e)

specify the exact recipient, the data exchange formats, and the information that is to accompany submissions in case additional information is to be provided.

Article 9 Cooperation between competent and resolution authorities

1.   Competent and resolution authorities shall jointly verify whether part or all of the information to be provided to the resolution authority pursuant to Articles 2 to 5 and Articles 7 and 8 is already available to the competent authority.

2.   Where part or all of the information is already available to the competent authority, that authority shall provide such information to the resolution authority in a timely manner.

3.   For the purposes of paragraph 2, resolution authorities shall inform institutions or, in the cases of groups, Union parent undertakings, of the information that is required to be included in the submission of information pursuant to this Regulation. Resolution authorities shall identify that information by reference to the templates set out in Annex I.

Article 10 Repeal

Implementing Regulation (EU) 2018/1624 is repealed.

References to the repealed Implementing Regulation shall be construed as references to this Regulation.

Article 11 Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX I

ANNEX I

Template

Template Description

Short Name

Organisational Structure

Z 01.01

Legal Entities

ORG 1

Z 01.02

Ownership Structure

ORG 2

Aggregate Liability Data

Z 02.00

Liability Structure

LIAB 1

Z 03.01

Own Funds Requirement - Credit Institutions

LIAB 2

Z 03.02

Own Funds Requirement - Investment Firms

LIAB 3

Z 04.00

Intragroup Financial Interconnections

LIAB 4

Z 05.01

Major Liability Counterparties

LIAB 5

Z 05.02

Major Off Balance Sheet Counterparties

LIAB 6

Z 06.00

Deposit Insurance

LIAB 7

Critical Functions

Z 07.01

Criticality assessment of economic functions

FUNC 1

Z 07.02

Mapping of economic functions to legal entities

FUNC 2

Z 07.03

Mapping of core business lines to legal entities

FUNC 3

Z 07.04

Mapping of economic functions to core business lines

FUNC 4

Relevant Services

Z 08.01

Relevant Services

SERV 1

Z 08.02

Relevant Services – mapping to operational assets

SERV 2

Z 08.03

Relevant Services – mapping to roles

SERV 3

Z 08.04

Critical Services – mapping to critical functions

SERV 4

Z 08.05

Essential Services – mapping to core business lines

SERV 5

Financial Market Infrastructures

Z 09.01

FMI Services – Providers and Users

FMI 1

Z 09.02

FMI Services – Mapping to Critical and Essential FMIs

FMI 2

Z 09.03

FMI Services – Key Metrics

FMI 3

Z 09.04

FMI Services – CCPs – Alternative provider

FMI 4

Granular Liability Data

Z 11.00

Intragroup Liabilities, excluding Derivatives

LIAB G 1

Z 12.00

Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup)

LIAB G 2

Z 13.00

All Deposits (excluding intragroup)

LIAB G 3

Z 14.00

Other financial Liabilities (not included in other tabs, excluding intragroup)

LIAB G 4

Z 15.00

Derivatives

LIAB G 5

Z 16.00

Secured Finance transactions, excluding intragroup

LIAB G 6

Z 17.00

Other Non-Financial Liabilities (not included in other tabs, excluding intragroup)

LIAB G 7

Z 01.01 - Legal entities (ORG 1)

Entity

Entity name

Code

Type of code

Entity type

Country

LEI of POE of Resolution Group

Article 7 CRR Waiver

Article 8 CRR Waiver

Subject to Article 9 CRR

Article 10 CRR waiver

Total assets

Total Risk Exposure Amount

Total Exposure Measure

Total operating income

Accounting standard

Contribution to consolidated total risk exposure amount

Contribution to consolidated total exposure measure

Contribution to consolidated operating income

Relevant legal entity

0010

0020

0025

0040

0050

0055

0070

0080

0090

0100

0110

0150

0160

0170

0210

0260

0270

0280

0320

Z 01.02 - Ownership Structure (ORG 2)

Investor

Investee

Ownership

Name

Code

Type of code

Name

Code

Type of code

International Branch

Share Capital

Voting rights in the entity

0010

0020

0030

0040

0050

0060

0070

0080

0090

Z 02.00 - Liability Structure (LIAB 1)

Counterparty

Households

Non-financial corporations (SMEs)

Non-financial corporations (non-SMEs)

Credit institutions

Other financial corporations

Outstanding Amount

Carrying Amount

Outstanding Amount

Carrying Amount

Outstanding Amount

Carrying Amount

Outstanding Amount

Carrying Amount

Outstanding Amount

Carrying Amount

Of which Insurance firms & pension funds

Outstanding Amount

Carrying Amount

Row

Item

0010

0011

0020

0021

0030

0031

0040

0041

0050

0051

0055

0056

0100

LIABILITIES EXCLUDED FROM BAIL-IN

0110

Covered deposits

0120

Secured liabilities - collateralized part

0130

Client liabilities, if protected in insolvency

0140

Fiduciary liabilities, if protected in insolvency

0150

Institution liabilities < 7 days

0161

System (operator) and CCP liabilities < 7 days

0170

Employee liabilities

0180

Liabilities critical to operational daily functioning

0190

Tax and social security authorities liabilities, if preferred

0200

DGS liabilities

0210

Liabilities towards other entities of the resolution group

0300

LIABILITIES NOT EXCLUDED FROM BAIL-IN

0310

Deposits, not covered but preferential

0311

of which: residual maturity <= 1 month

0312

of which: residual maturity > 1 month < 1 year

0313

of which: residual maturity >= 1 year and < 2 years

0314

of which: residual maturity >= 2 years

0320

Deposits, not covered and not preferential

0321

of which: residual maturity <= 1 month

0322

of which: residual maturity > 1 month < 1 year

0323

of which: residual maturity >= 1 year and < 2 years

0324

of which: residual maturity >= 2 years

0330

Balance sheet liabilities arising from derivatives

0331

Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offset

0332

Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset

0333

Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incorporating estimated close-out amounts

0334

Sum of net liability positions taking into account prudential netting rules

0340

Uncollateralized secured liabilities

0341

of which: residual maturity <= 1 month

0342

of which: residual maturity > 1 month < 1 year

0343

of which: residual maturity >= 1 year and < 2 years

0344

of which: residual maturity >= 2 years

0350

Structured notes

0351

of which: residual maturity <= 1 month

0352

of which: residual maturity > 1 month < 1 year

0353

of which: residual maturity >= 1 year and < 2 years

0354

of which: residual maturity >= 2 years

0360

Senior unsecured liabilities

0361

of which: residual maturity <= 1 month

0362

of which: residual maturity > 1 month < 1 year

0363

of which: residual maturity >= 1 year and < 2 years

0364

of which: residual maturity >= 2 years

0365

Senior non-preferred liabilities

0366

of which: residual maturity <= 1 month

0367

of which: residual maturity > 1 month < 1 year

0368

of which: residual maturity >= 1 year and < 2 years

0369

of which: residual maturity >= 2 years

0370

Subordinated liabilities (not recognised as own funds)

0371

of which: residual maturity <= 1 month

0372

of which: residual maturity > 1 month < 1 year

0373

of which: residual maturity >= 1 year and < 2 years

0374

of which: residual maturity >= 2 years

0380

Other MREL eligible liabilities

0381

of which: residual maturity >= 1 year and < 2 years

0382

of which: residual maturity >= 2 years

0390

Non-financial liabilities

0400

Residual liabilities

0500

OWN FUNDS

0510

Common Equity Tier 1 Capital

0511

of which: capital instruments/share capital

0512

of which: instruments ranking pari passu with ordinary shares

0520

Additional Tier 1 capital

0521

of which: (part of) subordinated liabilities recognised as own funds

0530

Tier 2 Capital

0531

of which: (part of) subordinated liabilities recognised as own funds

0600

TOTAL LIABILITIES & OWN FUNDS INCLUDING DERIVATIVE LIABILITIES

0800

TOTAL EQUITY

Counterparty

General governments & Central banks

Non identified, listed on a trading venue

Non identified, not listed on a trading venue

TOTAL

of which: intragroup

of which: liabilities governed by the law of a third-country, excluding intragroup

Outstanding Amount

Carrying Amount

Outstanding Amount

Carrying Amount

Outstanding Amount

Carrying Amount

Outstanding Amount

Carrying Amount

Outstanding Amount

Carrying Amount

Outstanding Amount

Carrying Amount

Row

Item

0060

0061

0070

0071

0080

0081

0090

0091

0100

0101

0110

0111

0100

LIABILITIES EXCLUDED FROM BAIL-IN

0110

Covered deposits

0120

Secured liabilities - collateralized part

0130

Client liabilities, if protected in insolvency

0140

Fiduciary liabilities, if protected in insolvency

0150

Institution liabilities < 7 days

0161

System (operator) and CCP liabilities < 7 days

0170

Employee liabilities

0180

Liabilities critical to operational daily functioning

0190

Tax and social security authorities liabilities, if preferred

0200

DGS liabilities

0210

Liabilities towards other entities of the resolution group

0300

LIABILITIES NOT EXCLUDED FROM BAIL-IN

0310

Deposits, not covered but preferential

0311

of which: residual maturity <= 1 month

0312

of which: residual maturity > 1 month < 1 year

0313

of which: residual maturity >= 1 year and < 2 years

0314

of which: residual maturity >= 2 years

0320

Deposits, not covered and not preferential

0321

of which: residual maturity <= 1 month

0322

of which: residual maturity > 1 month < 1 year

0323

of which: residual maturity >= 1 year and < 2 years

0324

of which: residual maturity >= 2 years

0330

Balance sheet liabilities arising from derivatives

0331

Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offset

0332

Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset

0333

Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incorporating estimated close-out amounts

0334

Sum of net liability positions taking into account prudential netting rules

0340

Uncollateralized secured liabilities

0341

of which: residual maturity <= 1 month

0342

of which: residual maturity > 1 month < 1 year

0343

of which: residual maturity >= 1 year and < 2 years

0344

of which: residual maturity >= 2 years

0350

Structured notes

0351

of which: residual maturity <= 1 month

0352

of which: residual maturity > 1 month < 1 year

0353

of which: residual maturity >= 1 year and < 2 years

0354

of which: residual maturity >= 2 years

0360

Senior unsecured liabilities

0361

of which: residual maturity <= 1 month

0362

of which: residual maturity > 1 month < 1 year

0363

of which: residual maturity >= 1 year and < 2 years

0364

of which: residual maturity >= 2 years

0365

Senior non-preferred liabilities

0366

of which: residual maturity <= 1 month

0367

of which: residual maturity > 1 month < 1 year

0368

of which: residual maturity >= 1 year and < 2 years

0369

of which: residual maturity >= 2 years

0370

Subordinated liabilities (not recognised as own funds)

0371

of which: residual maturity <= 1 month

0372

of which: residual maturity > 1 month < 1 year

0373

of which: residual maturity >= 1 year and < 2 years

0374

of which: residual maturity >= 2 years

0380

Other MREL eligible liabilities

0381

of which: residual maturity >= 1 year and < 2 years

0382

of which: residual maturity >= 2 years

0390

Non-financial liabilities

0400

Residual liabilities

0500

OWN FUNDS

0510

Common Equity Tier 1 Capital

0511

of which: capital instruments/share capital

0512

of which: instruments ranking pari passu with ordinary shares

0520

Additional Tier 1 capital

0521

of which: (part of) subordinated liabilities recognised as own funds

0530

Tier 2 Capital

0531

of which: (part of) subordinated liabilities recognised as own funds

0600

TOTAL LIABILITIES & OWN FUNDS INCLUDING DERIVATIVE LIABILITIES

0800

TOTAL EQUITY

Z 03.01 - Own funds requirements - Credit Institutions (LIAB 2)

Amount or Percentage

0010

0100

Total Risk Exposure Amount

0120

Total Exposure Measure

0210

Initial capital

0220

Leverage Ratio Requirement

0300

Total SREP Capital Requirement (TSCR) ratio

0400

Combined Buffer Requirement

0410

Capital Conservation Buffer

0420

Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State

0430

Institution-Specific Countercyclical Capital Buffer

0440

Systemic Risk Buffer

0450

Global Systemically Important Institution Buffer

0460

Other Systemically Important Institution Buffer

0500

Overall capital requirement (OCR) ratio

Z 03.02 Own funds requirements - Investment Firms (LIAB 3)

Amount

0010

0100

Total own funds requirement

0110

Own funds requirement

0120

Additional own funds requirement

0130

Additional own funds guidance

Z 04.00 - Intragroup financial interconnections (LIAB 4)

Issuer or guaranteed entity

Creditor, holder or guarantee provider

Financial interconnection

Entity name

Code

Type of code

Entity name

Code

Type of code

Outstanding amount

Type

of which issued under 3rd country law

of which MREL eligible

0010

0020

0025

0030

0040

0045

0050

0060

0070

0080

Z 05.01 - Major Liability Counterparties LIAB 5)

Counterparty

Type

Amount

Entity name

Code

Type of code

Group or individual

Country

Sector

0010

0020

0025

0030

0040

0050

0060

0070

Z 05.02 - Major off-balance sheet counterparties (LIAB 6)

Counterparty

Type

Amount

Entity name

Code

Type of Code

Group or individual

Country

Sector

0010

0020

0025

0030

0040

0050

0060

0070

Z 06.00 - Deposit insurance (LIAB 7)

Legal Entity

DGS Membership

Institutional Protection Scheme

Additional protection under contractual scheme

Entity name

Code

DGS

Amount of covered deposits

0010

0020

0030

0040

0050

0060

Z 07.01 - Criticality assessment of economic functions (FUNC 1)

Country:

Sheet per Country plus (sub)region

Economic functions

Quantitative Data

ID

Economic function

Description of economic function

Market share

Total

Number of Clients

Total

Cross border value

Value on Accounts

Of which uninsured

Of which recurrent

Number of Accounts

Of which recurrent

Row

0010

0020

0030

0035

0036

0040

0050

0055

0060

1

Deposits

0010

1,1

Households

0020

1,2

Non-financial corporations - SMEs

0030

1,3

Non-financial corporations - non-SMEs

0040

1,4

General Governments

0050

1,5

Other sectors / counterparties (1)

0060

1,6

Other sectors / counterparties (2)

0070

1,7

Other sectors / counterparties (2)

Economic functions

Impact and substitutability analyses

Onboarding Capacity

Criticality assessment

Comments from the group

ID

Economic function

Nature and reach

Relevance

Market Structure

Timing

Ability for substitution

Number of accounts

Size indicator 1 (based on values)

Size indicator 2 (based on numbers)

Cross border indicator

Market share

Market concentration

Expected time for substitution

Legal barriers to market entry or expansion

Operational requirements

Number of applications from new customersover 1 working day (Number of accounts)

Impact on market

Substitutability

Critical Function

Row

0070

0080

0090

0100

0110

0120

0130

0140

0145

150

0160

0170

0180

1

Deposits

0010

1,1

Households

0020

1,2

Non-financial corporations - SMEs

0030

1,3

Non-financial corporations - non-SMEs

0040

1,4

General Governments

0050

1,5

Other sectors / counterparties (1)

0060

1,6

Other sectors / counterparties (2)

0070

1,7

Other sectors / counterparties (2)

Z 07.01 - Criticality assessment of economic functions (FUNC 1)

Country:

Sheet per Country plus (sub)region

Economic functions

Quantitative Data

ID

Economic function

Description of economic function

Market share

Value outstanding

Number of Clients

Value outstanding – cross-border value

Row

0010

0020

0030

0040

0060

2

Lending

0080

2,1

Households - lending for house purchase

0090

2,2

Households - other lending

0100

2,3

Non-financial corporations - SMEs

0110

2,4

Non-financial corporations - non-SMEs

0120

2,5

General Governments

0130

2,6

Other sectors / counterparties (1)

0140

2,7

Other sectors / counterparties (2)

0150

2,8

Other sectors / counterparties (3)

Economic functions

Impact and substitutability analyses

Criticality assessment

ID

Economic function

Nature and reach

Relevance

Market Structure

Timing

Ability for substitution

Comments from the group

Size indicator 1 (based on values)

Size indicator 2 (based on numbers)

Cross border indicator

Market share

Market concentration

Expected time for substitution

Legal barriers to market entry or expansion

Operational requirements

Impact on market

Substitutability

Critical Function

Row

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

2

Lending

0080

2,1

Households - lending for house purchase

0090

2,2

Households - other lending

0100

2,3

Non-financial corporations - SMEs

0110

2,4

Non-financial corporations - non-SMEs

0120

2,5

General Governments

0130

2,6

Other sectors / counterparties (1)

0140

2,7

Other sectors / counterparties (2)

0150

2,8

Other sectors / counterparties (3)

Z 07.01 - Criticality assessment of economic functions (FUNC 1)

Country:

Sheet per Country plus (sub)region

Economic functions

Quantitative Data

ID

Economic function

Description of economic function

Market share

Value of transactions

Value of transaction of which recurrent

Value of open positions

Value of assets under custody

Cross border activities

Number of transactions

Number of Clients

Value of transactions

Value of open positions

Value of assets under custody

Row

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

3

Payments, Cash, Settlement, Clearing, Custody services

0160

3,1

Payment services to MFIs

0170

3,2

Payment services to non-MFIs

0172

3.2.1

(1) Households

0174

3.2.2

(2) Non-financial corporations - SMEs

0176

3.2.3

(3) Non-financial corporations – non-SMEs

0180

3,3

Cash services

0190

3,4

Securities settlement services

0200

3,5

CCP clearing services

0210

3,6

Custody services

0220

3,7

Other services / activities / functions (1)

0230

3,8

Other services / activities / functions (2)

0240

3,9

Other services / activities / functions (3)

Economic functions

Impact and substitutability analyses

Onboarding capacity

Criticality assessment

ID

Economic function

Nature and reach

Relevance

Market Structure

Timing

Ability for substitution

Number of accounts

Comments from the group

Size indicator 1 (based on values)

Size indicator 2 (based on numbers)

Cross border indicator

Market share

Market concentration

Expected time for substitution

Legal barriers to market entry or expansion

Operational requirements

Number of applications from new customersover 1 working day (Number)

Number of applications from new customersover 7 working days (Number)

Impact on market

Substitutability

Critical Function

Row

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0230

0240

0250

0260

3

Payments, Cash, Settlement, Clearing, Custody services

0160

3,1

Payment services to MFIs

0170

3,2

Payment services to non-MFIs

0172

3.2.1

(1) Households

0174

3.2.2

(2) Non-financial corporations - SMEs

0176

3.2.3

(3) Non-financial corporations – non-SMEs

0180

3,3

Cash services

0190

3,4

Securities settlement services

0200

3,5

CCP clearing services

0210

3,6

Custody services

0220

3,7

Other services / activities / functions (1)

0230

3,8

Other services / activities / functions (2)

0240

3,9

Other services / activities / functions (3)

Z 07.01 - Criticality assessment of economic functions (FUNC 1)

Country:

Sheet per Country plus (sub)region

Economic functions

Quantitative Data

ID

Economic function

Description of economic function

Market share

Notional amount

Carrying amount

Fee income

Cross border value

Number of Counterparties

Number of transactions

Notional amount

Carrying amount

Fee income

Row

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

4

Capital Markets

0250

4,1

Derivatives held for trading - OTC

0260

4,2

Derivatives held for trading - non-OTC

0270

4,3

Secondary markets / trading (held-for-trading only)

0280

4,4

Primary Markets / underwriting

0290

4,5

Other services / activities / functions (1)

0300

4,6

Other services / activities / functions (2)

0310

4,7

Other services / activities / functions (3)

Economic functions

Impact and substitutability analyses

Criticality assessment

ID

Economic function

Nature and reach

Relevance

Market Structure

Timing

Ability for substitution

Comments from the group

Size indicator 1 (based on values)

Size indicator 2 (based on numbers)

Cross border indicator

Market share

Market concentration

Expected time for substitution

Legal barriers to market entry or expansion

Operational requirements

Impact on market

Substitutability

Critical Function

Row

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

4

Capital Markets

0250

4,1

Derivatives held for trading - OTC

0260

4,2

Derivatives held for trading - non-OTC

0270

4,3

Secondary markets / trading (held-for-trading only)

0280

4,4

Primary Markets / underwriting

0290

4,5

Other services / activities / functions (1)

0300

4,6

Other services / activities / functions (2)

0310

4,7

Other services / activities / functions (3)

Z 07.01 - Criticality assessment of economic functions (FUNC 1)

Country:

Sheet per Country plus (sub)region

Economic functions

Quantitative Data

ID

Economic function

Description of economic function

Market share

Gross carrying amount

Number of Counterparties

(Reverse) repurchase agreements

Cross border value

Value at Credit Institutions

Row

0010

0020

0030

0040

0050

0060

0070

5

Wholesale Funding

0320

5,1

Borrowing

0330

5,2

Derivatives (assets)

0340

5,3

Lending

0350

5,4

Derivatives (liabilities)

0360

5,5

Other product types (1)

0370

5,6

Other product types (2)

0380

5.7

Other product types (3)

Economic functions

Impact and substitutability analyses

Criticality assessment

ID

Economic function

Nature and reach

Relevance

Market Structure

Timing

Ability for substitution

Comments from the group

Size indicator 1 (based on values)

Size indicator 2 (based on numbers)

Cross border indicator

Market share

Market concentration

Expected time for substitution

Legal barriers to market entry or expansion

Operational requirements

Impact on market

Substitutability

Critical Function

Row

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

5

Wholesale Funding

0320

5,1

Borrowing

0330

5,2

Derivatives (assets)

0340

5,3

Lending

0350

5,4

Derivatives (liabilities)

0360

5,5

Other product types (1)

0370

5,6

Other product types (2)

0380

5.7

Other product types (3)

Z 07.02 - Mapping of economic functions to legal entities (FUNC 2)

Economic function

Legal entity

Monetary importance

Country

ID

Entity name

Code

Type of code

Monetary amount

0010

0020

0030

0040

0045

0050

Z 07.03 - Mapping of Core Business Lines to legal entities (FUNC 3)

Core Business line

Legal entity

Core business line

Business Line ID

Description

Entity name

Code

Type of code

0010

0020

0030

0040

0050

0060

Z 07.04 - Mapping of economic functions to core business lines (FUNC 4)

Economic functions

Core Business line

Country

ID

Core Business line

Business Line ID

0010

0020

0030

0040

Z 08.01 - Relevant services (SERV 1)

Service Identifier

Service type

Unique service title as per bank taxonomy

Service recipient

Service provider

Criticality

Contract ID

Governing law

Resolution-resilience

Critical ICT third party service provider under DORA

ICT service under DORA

Entity

Parent

Service delivery

Name

Code

Name

Code

Type of code

Name

Code

Type of code

Resolution-resilience features

Business Reorganization Plan (BRP)

Alternative mitigating actions

0005

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

Z 08.02 - Relevant services - mapping to operational assets (SERV 2)

Service Identifier

Service type

Unique service title as per bank taxonomy

Asset identifier

Type of asset

Name of asset

Criticality

Legal/contract type

Contract ID

Governing law

Resolution-resilient features

Resolution-resilience features

Business Reorganization Plan (BRP)

Alternative mitigating actions

0005

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

Z 08.03 - Relevant services - mapping to roles (SERV 3)

Service Identifier

Service type

Unique service title as per bank taxonomy

Role ID

Role Name

Department

Criticality

0005

0010

0020

0030

0040

0050

0060

Z 08.04 - Critical services - mapping to critical functions (SERV 4)

Service Identifier

Service type

Unique service title as per bank taxonomy

Critical function

Country

ID

0005

0010

0020

0030

0040

Z 08.05 - Essential services - mapping to core business lines (SERV 5)

Service Identifier

Service type

Unique service title as per bank taxonomy

Core business line

Name

ID

0005

0010

0020

0030

0040

Z 09.01 - FMI services - Providers and Users (FMI 1)

ID representing combination of user, FMI, system type and intermediary

User

Provider

Entity name

Entity code

FMI

Intermediary

System type

FMI name (included in predefined list)

FMI name (not included in predefined list)

FMI Code

Operator of the FMI

Participation mode

Intermediary name

Intermediary code

Contract ID

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

Provider

Communication

Contracts and Services

Point of contact at FMI/ intermediary

Governing law

Resolution-resilient contract

Currencies relevant for reporting entity

Services provided to FMI/ intermediary

Services provided by FMI/ intermediary

Communication service providers

Other service providers enabling access to FMI

EUR

GBP

USD

CHF

JPY

Other currencies

FMI proprietary

SWIFT

Other communication service providers - Name

Name of additional service providers

Additional services

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0230

0240

0250

0260

0270

0280

Z 09.02 - FMI services - Mapping to Critical and Essential FMIs (FMI 2)

ID representing combination of user, FMI, system type and intermediary

(IDFMI)

Critical FMI

Essential FMI

Country

Critical Function ID

Core Business Line ID

0010

0020

0030

0040

0050

0060

Z 09.03 - FMI services - Key metrics (FMI 3)

ID representing combination of user, FMI, system type and intermediary

(IDFMI)

Segment (only for CCPs)

(SEG)

Key metrics

Contribution to default fund

Initial margin on proprietary account

Initial margin on client accounts

Value of positions on proprietary accounts

Value of positions on client accounts

Number of clients covered by omnibus accounts

Number of clients covered by segregated accounts

Number of transactions on proprietary accounts

Number of transactions on client accounts

Value of transactions on proprietary accounts

Value of transactions on client accounts

Cumulated notional amount

Credit line

Peak of liquidity or collateral requirements

Estimated additional liquidity or collateral requirements in a stress situation

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

Z 09.04 - FMI Services - CCPs- Alternative provider (FMI 4)

ID representing combination of user, FMI, system type and intermediary

(CCP only)

Product Type

Substitutability (Y/N)

Alternative provider

ID alternative provider

0010

0020

0030

0040

0050

Z11.00 - Intragroup Liabilities, excluding Derivatives (LIAB G 1)

N°

Reconciliation with aggregated data

Z11.00 - Intragroup Liabilities, excluding Derivatives

Row

Column

Insolvency Ranking

Contract Identifier

Name of the counterparty

Identifier of the counterparty

Type of identifier

Relationship with counterparty

Type of Liabillity

0010

0020

0021

0030

0040

0045

0050

0053

0055

0056

Z11.00 - Intragroup Liabilities, excluding Derivatives

Governing Law

If Third Country, Contractual Recognition

Outstanding Principal Amount

Accrued Interest

Currency

Issuance Date

Earliest Redemption Date

Legal Maturity

Amount of pledge, lien or collateral

Guarantor if applicable

Amount meeting the conditions for MREL eligibility

Qualifying as Own Funds

Amount Qualifying as Owns Funds

0060

0070

0080

0090

0100

0110

0120

0130

0150

0160

0175

0180

0190

Z12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2)

N°

Reconciliation with aggregated data

Z12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2)

Row

Column

Insolvency Ranking

ISIN

Type of Instrument

Governing Law

If Third Country Law, Contractual Recognition

Currency

Outstanding Principal Amount

0010

0020

0030

0040

0050

0060

0070

0080

0090

0110

Z12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2)

Accrued Interest

Coupon Type

Current coupon rate (%)

Issue date

Earliest Redemption Date

Legal Maturity

Public/Private Placement

Paying Agent

Counterparty identifier

Type of identifier

0120

0130

0140

0150

0160

0170

0180

0190

0210

0215

Z12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2)

Exchanges Securities are Listed On

Settlement Systems

Registrar

Central Securities Depository

Amount of pledge, lien or collateral

Guarantor

Amount meeting the conditions for MREL eligibility

Qualifying as Own Funds

Amount Qualifying as Owns Funds

0220

0230

0240

0250

0270

0280

0305

0310

0320

Z13.00 - All Deposits (excluding intragroup) (LIAB-G 3)

N°

Reconciliation with aggregated data

Z13.00 - All Deposits (excluding intragroup) (LIAB-G 3)

Row

Column

Insolvency Ranking

Contract Identifier

Counterparty identifier

Type of identifier

Governing Law

Currency

Outstanding Principal Amount

Accrued Interest

Current Interest Rate

(%)

Amount of pledge, lien or collateral

Amount meeting the conditions for MREL eligibility

Issuance Date for Term Deposits

Earliest Redemption Date

0010

0020

0025

0030

0035

0040

0045

0050

0060

0070

0080

0090

0110

0115

0120

0130

Z14.00 - Other financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G 4)

N°

Reconciliation with aggregated data

Z14.00 - Other financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G 4)

Row

Column

Insolvency Ranking

Contract Identifier

Name of the counterparty

Counterparty identifier

Type of identifier

Governing Law

Type of financial liabilities

If Third Country, Contractual Recognition

0010

0020

0030

0040

0050

0055

0060

0065

0070

0075

0080

Z14.00 - Other financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G 4)

Outstanding Principal Amount

Accrued Interest

Current Interest Rate

(%)

Currency

Issuance Date

Earliest Redemption Date

Legal Maturity

Amount of pledge, lien or collateral

Guarantor

Amount meeting the conditions for MREL eligibility

Qualifying as Own Funds

Amount Qualifying as Owns Funds

0090

0100

0110

0120

0130

0140

0150

0170

0180

0205

0210

0220

Z15.00 - Derivatives (LIAB-G 5)

N°

Reconciliation with aggregated data

Z15.00 - Derivatives (LIAB-G 5)

Column

Insolvency Ranking

Master Agreement ID

Type of Master Agreement

ISDA Protocol Adherent - Entity

Resolution Stay Recognition

Name of counterparty

Counterparty identifier

0010

0020

0030

0040

0050

0061

0071

0075

0080

Z15.00 - Derivatives (LIAB-G 5)

Type of identifier

Country of Counterparty

Intragroup Transaction

Governing law of master agreement/single contract

Number of Transactions Covered

Net Mark-to-Market Value

Value of Net Collateral Posted

Estimated Close-Out Amount

Estimated Early Termination Amount

0085

0090

0095

0100

0110

0120

0130

0140

0150

Z16.00 - Secured Finance transactions, excluding intragroup (LIAB-G 6)

N°

Reconciliation with aggregated data

Z16.00 - Secured Finance, excluding intragroup (LIAB-G 6)

Column

Insolvency Ranking

Master Agreement ID

Type of MA

Name of the counterparty

Counterparty identifier

Type of identifier

Country of Counterparty

Governing Law of MA/single deal

Number of Transactions Covered

Net Amount of Funding Received

Net Amount of Collateral Posted

0010

0020

0030

0040

0050

0055

0060

0065

0070

0080

0090

0100

0110

Z17.00 - Other Non-Financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G-7)

N°

Reconciliation with aggregated data

Z17.00 - Other Non-Financial (not included in other tabs, excluding intragroup) (LIAB-G-7)

Row

Column

Insolvency Ranking

Contract Identifier

Counterparty identifier

Type of identifier

Governing Law

Type of non financial liabilities

Outstanding Amount

Currency

Date of Recognition

Date of Maturity

Qualifying as Own Funds

Amount Qualifying as Owns Funds

0010

0020

0030

0040

0050

0060

0065

0070

0080

0090

0100

0110

0120

0130

0140

ANNEX II Single data point model

ANNEX II

Single data point model

All data items set out in Annex I shall be transformed into a single data point model which is the basis for uniform IT systems of institutions and resolution authorities.

The single data point model shall meet the following criteria:

(a)

it provides a structured representation of all data items set out in Annex I;

(b)

it identifies all the business concepts set out in Annex I;

(c)

it provides a data dictionary identifying table labels, ordinate labels, axis labels, domain labels, dimension labels and member labels;

(d)

it provides metrics which specify the property or amount of data points;

(e)

it provides data point definitions that are expressed as a composition of characteristics that univocally identify the financial concept;

(f)

it contains all the relevant technical specifications necessary for developing IT reporting solutions producing uniform resolution planning data.

ANNEX III Validation rules

ANNEX III

Validation rules

The data items set out in Annex I shall be subject to validation rules ensuring data quality and consistency. The validation rules shall meet the following criteria:

(a)

they establish the logical relationships between relevant data points;

(b)

they contain filters and preconditions that specify a set of data to which a validation rule applies;

(c)

they check the consistency of the reported data;

(d)

they check the accuracy of the reported data;

(e)

they set default values which shall be applied where the information concerned has not been reported.