Transparency and predictability are two important principles driving the work of the Single Resolution Board (SRB). The SRB therefore actively engages with the industry to clearly communicate policies, decisions and expectations as well as to consult parties impacted by its activities, with a view to achieving better results.
As in previous years, the Single Resolution Board (SRB) seeks to foster transparency and predictability in its work and cooperation with the banking industry. To that end, the SRB will continue engaging with the industry and other stakeholders to clearly communicate policies, decisions and expectations as well as to consult parties impacted by its activities.
The upcoming consultations and requests for 2026 reflects the overall resolvability progress achieved by the industry, as well as the SRB's commitment to simplifying current practices and limiting the burden on the banking sector. From 2026 onwards, many bank-specific deliverable previously requested annually will be requested only in specific instances (e.g., due to remaining gaps in overall resolvability or when information from previous submissions becomes materially outdated),
The SRB reserves the right to announce additional consultations and (non-bank-specific) requests throughout the year in case of unforeseen circumstances. However, these would be announced with an appropriate notice period. The tables will be updated on a regular basis.
List of SRB Consultations in 2026
Table 1: List of SRB Consultations in 2026
Table 1 gives an overview of public consultations and engagements with the industry on envisaged policy changes.
| Topic | Title of Request | Description | Scope[1] | Timeline |
|---|---|---|---|---|
Expectations for Banks [3.1-3.3] | Consultation on SRB expectations on Liquidity and funding in resolution | The SRB will run a public consultation on the review of the Operational Guidance on Liquidity in Resolution. The Operational Guidance on the Liquidity in Resolution will set out in greater detail and clarity how banks can demonstrate liquidity-related capabilities. It will also propose some targeted amendments that aim at enhancing certain existing expectations or introducing new ones, while providing clarifications, adequate and simplified wording in a single document | Open/Voluntary | Q1 2026 |
Expectations for Banks [7.3] | Consultation on SRB Operational Guidance on the Business Reorganisation Plan Analysis Report (BRP AR) | The SRB will run a public consultation on the operational guidance on the Business Reorganisation Plan Analysis Reports (BRP AR) and the supporting BRP AR quantitative template. Both documents are intended to provide further clarifications for banks to progress on their demonstration of business reorganisation planning related capabilities. In line with the SRB’s drive to reduce administrative burden, no new expectations are introduced, while the operational guidance compiles in a single, publicly available document, all the existing requirements on this matter. | Open/Voluntary | Q1 2026 |
Expectations for Banks [general] | Engagement with the industry on the implementation of recent policies - Workshop | Considering the start of the implementation of the new SRB practices regarding testing of bank capabilities and resolvability assessment, the SRB will organise a number of dedicated workshops with industry on the implementation experiences in the fields of testing and resolvability assessment. | Open/Voluntary | Q2 2026 |
Expectations for Banks [7.2] | Engagement with the industry on the combination of tools – Workshop. | The SRB is working to further evolve its approach towards using resolution tools, in particular, regarding the combination of various tools to better address specificities of different banking groups and circumstances and to further enhance flexibility at the time of crisis. The SRB will engage with the industry on this work via a dedicated workshop. | Open/Voluntary | Q3 2026 |
[1] Guidance on scope: i) open/voluntary – open to all stakeholders, e.g., public consultations; or on a voluntary basis (e.g. as part of a right to be heard process); ii) all – concerns all banking groups under the SRB’s remit; iii) resolution groups – all banking groups under the SRB’s remit, which are earmarked for resolution (both SPE and MPE); iv) limited – a sub-set of banks under the SRB’s remit, e.g. all banks with a bail-in resolution strategy. Please note that all aforementioned definitions might encompass subsidiaries reporting on an individual basis, so e.g., “resolution groups” will also cover some subsidiaries, in line with specific instructions from IRTs or relevant accompanying reports.
Table 2.1: List of SRB horizontal requests and EfB deliverables in 2026
Table 2.1 sets out the 2026 data requests and deliverables that are addressed to all banks earmarked for resolution under SRB remit stemming from the Expectations for Banks (EfB) and/or requested as part of common priorities.
| Topic | Title of Request | Description | Scope | Timeline |
|---|---|---|---|---|
MREL | EBA MREL-TLAC report | On a quarterly basis, the SRB collects the MREL-TLAC report from banks under its remit. This template, which has been developed by the EBA and is submitted in line with CIR 2021/763, covers basic data points allowing for the verification of compliance with MREL requirements. | Resolution Groups | Q4 2025: 18/02/26 Q1 2026: 19/05/26 Q2 2026: 18/08/26 Q3 2026: 18/11/26 |
| SRB MREL quarterly monitoring | The SRB regularly ask banks to fill in a template, which provides an overview of additional MREL data points, which are not included in the EBA CIR 2021/763 MREL-TLAC report, primarily the quarterly MREL issuances and forecasts. These additional data points feed into the SRB MREL dashboards published on the SRB’s website. | Resolution Groups | Q4 2025: 18/02/26 Q1 2026: 19/05/26 Q2 2026: 18/08/26 Q3 2026: 18/11/26 | |
| Sign-off form on MREL eligibility of reported liabilities | The SRB asks banks to complete a sign-off form with the submission of each quarterly reporting, in order to provide additional assurance on liabilities reported as eligible for MREL. | Resolution Groups | Q4 2025: 18/02/26 Q1 2026: 19/05/26 Q2 2026: 18/08/26 Q3 2026: 18/11/26 | |
| Self-assessment template on eligible liabilities | The SRB asks banks to complete a self-assessment template against the requirements for eligible liabilities set out in the relevant provisions of the CRR and the DR (EU) No 241/2014 as amended by DR (EU) 2023/827, on specific issuances identified and communicated periodically by the SRB. For further details please refer to para 110 of the MREL policy. | Resolution Groups | 8 weeks after the request from the IRT | |
Expectations for Banks [general] | Resolvability work programme for 2026 | On the basis of the SRB annual priority letters, and in line with the Expectations for Banks (2020), banks are expected to draft a resolvability work programme endorsed by banks’ management bodies, which outlines how they intend to address expectations and concrete resolvability priorities through different deliverables, timelines, milestones and budget. This proposal by banks is prepared on an annual basis and outlines measures for the calendar year and any follow-up on the banks’ progress towards resolvability. | Resolution Groups | 02/02/2026[2] |
2026 Resolvability self-assessment report | On the basis of updated SRB Policy on resolvability assessment and self-assessment report, banks are expected to submit the report using the format and template requested by the SRB. The report should reflect the resolvability self-assessment as at 31 December of the preceding calendar year. This report is requested once every two years, starting as from 2026. | Resolution Groups | 02/02/2026[3] | |
Expectations for Banks [1.4] | Resolvability testing outcome report | As per SRB Operational Guidance on Testing for Banks, an outcome report is expected for each test performed by the bank and communicated with the Multi-Annual Testing Programme as part of annual priority letters. | Resolution Groups | As per the specific timeline agreed as part of the Multi-Annual Testing Programme |
Resolution Planning Reporting | EBA Resolution Reporting standard templates | The SRB collects resolution planning reporting in line with the requirements set out in the Commission Implementing Regulation (CIR), adopted by the European Commission on 14 November 2025 (the official number will be assigned upon publication in the Official Journal), from all entities under its remit that fulfil the criteria set in that Regulation. These new templates will replace the SRB’s LDR/CFR/FMIR as well as the CIR 2018/1624, starting with the 2026 RPC. This data is necessary for resolution planning purposes. | All | 31/03/2026 30/04/2026 |
Table 2.2: List of additional potential SRB requests limited to a subset of banks based on their resolution strategy and/or progress in achieving certain resolvability capabilities[4]
Table 2.2 lists potential additional requirements on a bank-specific basis as a reference only. Banks have already been informed via their priority letters should any of these requirements apply to them individually. While Table 2.2 is exhaustive, the list of requests actually made to any given bank is, in general, much more streamlined.
| Topic | Title of Request | Description | Scope | Timeline[5] |
|---|---|---|---|---|
MREL | Additional Liability Reporting | The SRB asks some banks to complete the additional liability report (ALR) on an annual basis to collect specific MREL data points, which are not captured in the EBA CIR 2021/763 MREL TLAC report, mostly for groups under a multiple point of entry (MPE) strategy. | Limited | 01/03/26 – 31/03/26 |
Expectations for Banks [2.3] | Bail-in playbook | On the basis of the Operational guidance on bail-in playbooks (2020, update in 2022), banks for which the resolution strategy foresees the bail-in tool (on standalone basis or in combination with other resolution tool(s)) have been asked to develop bail-in playbooks, which support the execution of the write-down and conversion of capital instruments and eligible liabilities as well as the execution of the bail-in tool in resolution. | Limited | 31/12/2026 |
Expectations for Banks [2.3] | MBDT dry-run reports | On the basis of the minimum bail-in data template (MBDT) guidance (2024) to run a test by fulfilling the MBDT. | Limited | 31/12/2026 |
Expectations for Banks [4.1] | Additional OCIR information | On the basis of the Expectations for Banks and the 2025 operational guidance on operational continuity in resolution (OCIR), the SRB may ask banks to provide the necessary information to demonstrate the bank’s compliance with the OCIR capabilities, where not covered by the EBA Resolution Reporting standard templates. | Limited | 31/12/2026 |
Expectations for Banks [4.2] | Results of Digital Operational Resilience Tests | The new requirements stemming from Regulation (EU) 2022/2554 (DORA) have applied since 17 January 2025. In accordance with point 14(a) of Section B of Annex to the Directive 2014/59/EU (BRRD) as inserted by Article 5 of Directive 2022/2556, banks may be asked to submit to the SRB the results of the testing done in accordance with the requirements laid down in Chapter IV of Regulation (EU) 2022/2554. | Limited | 31/12/2026 |
Expectations for Banks [4.6] | FMI contingency plans | On the basis of the Expectations for Banks and the operational guidance for FMI contingency plans (2020), all banks for which the strategy is resolution have been asked to submit contingency plans that outline the measures to support continued access to FMI services or a smooth transfer or wind-down of activities. | Limited | 31/12/2026 |
Expectations for Banks [5.2] | Valuation Data Index (VDI) – gap analysis and Valuation Playbook | Based on the Expectations for Valuation Capabilities (EoVC) expected to be published in early 2026, banks in the scope are expected to deliver (i) a Valuation Data Index- gap analysis and (ii) a first draft of Valuation playbooks that focus on valuation self-assessment, use of internal valuation capabilities for loans and securities (sub)clusters and governance process. | Limited | 31/12/2026 |
Expectations for Banks [7.2] | Separability Analysis Report and Transfer playbook | On the basis of the Operational guidance for banks on separability for transfer tools, banks for which the resolution strategy envisages a transfer tool have been asked to submit a Separability Analysis Report (SAR) and a Transfer Playbook. The latter is an operational document, where banks outline the measures (e.g., governance, communications) they would take to implement a (partial) transfer. | Limited | 31/12/2026 |
Expectations for Banks [7.3] | Business Reorganisation Plan Analysis Reports (BRP AR) | The SRB expects (see Expectations for Banks (2020) principle 7.3) that banks for which the foreseen resolution strategy is bail-in, to prepare and submit a BRP Analysis Report to identify and evaluate the measures available to restore their long-term viability post resolution and to evidence their capabilities relating to the preparation of a potential BRP. | Limited | 31/12/2026 |
Expectations for Banks [7.1-7.3] | Solvent Wind Down plans and playbooks | Introduced via the operational guidance on the solvent wind-down of trading books (SWD) in 2021, banks with material trading activities have been asked to deliver SWD plans and playbooks. The SWD plans are describing the activities and strategies of these banks to exit their trading books in an orderly way and without jeopardizing financial stability. SWD playbooks focuses on the internal steps and actions a bank has to take to execute the wind down. | Limited | 31/12/2026 |
[4] The requests in this Table 2.2. are addressed only to sub-sets of banks depending on their specific characteristics based on type, business model, resolution strategy and/or progress achieved on respective resolvability capabilities. These additional requests (where relevant) have been already highlighted by the IRT in the priority letter sent to each bank as dedicated deliverables for the resolution planning cycle of 2026.
[5] Final deadline by which the respective information should be provided, except where the IRTs have requested earlier delivery in the priority letter addressed to the respective bank.
Table 3: List of SRB requests related to administrative and SRF contributions
Table 3 lists all requests related to the calculation of administrative and Single Resolution Fund (SRF) contributions.
| Topic | Title of Request | Description | Scope | Timeline |
|---|---|---|---|---|
Single Resolution Fund | Collection of data for SRF contributions calculation/ corrections of provided data for SRF | In accordance with Article 70(1) of the SRMR, the SRB may, on an annual basis, levy fees – referred to as contributions – from the institutions falling under the scope of said Regulation. These contributions are to be paid into the Single Resolution Fund (SRF) when its target level[6] no longer meets the threshold set out in Article 69(1) SRMR. In accordance with Article 14 of Commission Delegated Regulation (EU) 2015/63 (DR), banks are required to report relevant data to the SRB, each year, to enable the calculation of the SRF contributions, when necessary. Furthermore, pursuant to Article 14(5) DR, banks must submit corrections to previously submitted data without undue delay, whenever updates or amendments are necessary. | All | 01/11/25 – 02/02/26 [7] 01/11/25 – 15/01/26 |
| Consultation on (1) the preliminary amounts of contributions (only in case SRF contributions are collected in 2025) and (2) the preliminary settlements of differences due to restatements (when applicable). | The SRB provides institutions with the possibility to comment on any aspect of the calculation exercise. In this consultation, common data points from the contributions’ calculation are communicated, allowing institutions, together with the data in their individual SRF data reporting forms, to verify the calculation of their SRF contributions. Since 2022, the consultation also covers the calculation of the settlement(s) due to restatements of data submitted in relation to previous contribution periods. | Voluntary | 1st half March 2026 | |
| Administrative contributions | Consultation on the preliminary amounts of administrative contributions | The SRB runs consultations in relation to the determination of the individual annual contributions to the administrative expenditures of the Board on an annual basis, for the advance instalments on the contributions in Q1 (only for SRB entities) and for the (final) contributions in Q3 (all entities). These consultations allow the SRB to better structure its dialogue with institutions in scope and facilitate the decision-making process. | Voluntary | For advance instalments: January – February 2026
For annual contributions: June-July 2026 |
[6] In February 2026, the SRB will perform a target level verification exercise to determine whether the SRF target level meets the necessary threshold (at least 1% of the total amount of covered deposits held, by the concerned institutions in all of the participating Member States (on 31 December 2025) as required by Article 69(1) SRMR).
[7] Since January 31, 2026 is not a business day, the deadline is extended to the following business day.
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