The application of the bail-in tool requires reasonable prospects of financial soundness and long-term viability for its application. Following the implementation of the bail-in tool, institutions are required to prepare and deliver a Business Reorganisation Plan (BRP) within one month. To ensure resolution readiness and demonstrate their business reorganisation related capabilities, banks are requested to prepare a BRP Analysis Report (BRP AR) in the resolution planning phase. In addition, the SRM Vision 2028 strategy emphasises a transition from resolution planning to operationalisation, resolution testing and crisis readiness. To support this work, the SRB has prepared an Operational Guidance on BRP AR that is subject to public consultation.
No new expectations have been included in the Operational Guidance, but further relevant clarifications are provided, in order to consolidate in a single document the existing requirements and to steer the banks’ work to comply with Principle 7.3 of the SRB’s Expectations for Banks (EfB). In this regard, the Operational Guidance elaborates on the governance arrangements that support the drawing up of a BRP, as well as the relevant descriptions of the targeted business model post reorganisation, the criteria for selecting valid business reorganisation measures and the approach to follow for the demonstration of post-OBBI long term viability. For the last, the BRP AR quantitative template complements the Operational Guidance.
Both the Operational Guidance on BRP AR and BRP AR quantitative template aim to i) facilitate the bank’s self-assessment, ii) reinforce comparability among banks, iii) foster a level playing field across jurisdictions, iv) align with the Operational Guidance for banks on resolvability self-assessment and v) support the testing activities to be conducted in application of the Operational Guidance on Resolvability Testing for Banks.
The SRB is consulting the banking industry and relevant stakeholders on its Operational Guidance on BRP AR, as well as on the BRP AR quantitative template. The consultation is part of the SRB’s engagement with industry and allows stakeholders to take part by filling in the online questionnaire. The SRB invites representatives from the banking sector and the general public to comment on all proposals and, in particular, on the specific questions, by 30 March 2026.
Following the review of the contributions to this consultation, the SRB will reflect again on its Operational Guidance and will consider the issues raised. The SRB will publish the final Operational Guidance and the quantitative template, together with either an anonymised aggregated summary of the contributions from the industry and other stakeholders or the contributions, themselves, as received through the EU Survey platform, explaining, in any case, how they were taken into account.
Take part in the consultation here
Background documents
