The SRB collects information for drawing up and implementing resolution plans for banks under its remit [1].
The SRB has collaborated with the EBA on the overhaul of the EBA Implementing Technical Standards (ITS) on resolution planning reporting in an effort to harmonise and simplify the approach to data collection to support resolution planning and crisis preparedness. The revised proposal uses a modular approach to applying the reporting obligations to banks, taking care to ensure proportionality in the data request. The current EBA proposal considerably reflects the SRB’s previous data requests for resolution planning reporting, with the introduction of new data points that better support the data needs of resolution authorities, and the removal of overlaps where these existed with reporting data sets (COREP, FINREP).
Although the approval and publication in the Official Journal of the revised ITS are still ongoing at the European Commission, the SRB clearly intends to replace its Liability Data Report (LDR), Critical Functions Report (CFR), Financial Markets Infrastructure Report (FMIR) and CIR template with the harmonised templates proposed under the draft EBA 4.2 framework. These changes will apply from reference date 31-12-2025. Going forward, the corresponding SRB guidance documents will also be discontinued and will no longer be available outside of the archives section of the website.
The SRB-originated resolution reporting requirements will, for the 2026 Resolution Planning Cycle, be limited to the Additional Liability Data Report (ALR).
The sub-pages below provide details for the most recent reporting requirements:
2026 Resolution Reporting: Links to the EBA 4.2 reporting requirements, Annex on Insolvency Ranking, SRB L3 data quality checks, Excel template and Guidance for the Additional Liability Data Report.
QnA: Link to the QnAs raised on SRB-originated data requests (LDR, CFR, FMIR). Questions related to resolution planning reporting stemming from EBA 4.2 should be raised directly with the EBA.
Archives: Resolution reporting requirements from previous collection periods.
[1] Pursuant to Article 11 (1) BRRD and Section B of BRRD Annex, as well as Article 8 (4) SRMR.
