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
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.
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, .
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.
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.
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.
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.
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.
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.
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.
Repeal
Implementing Regulation (EU) 2018/1624 is repealed.
References to the repealed Implementing Regulation shall be construed as references to this Regulation.
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 .
Supplementary provisions
ANNEX ISupplementary provisions
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
Single data point model
ANNEX IISupplementary provisions
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.
Validation rules
ANNEX IIISupplementary provisions
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.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
