In 2025 the SRB has actively contributed to the European Banking Authority's (EBA) overhaul of the Implementing Technical Standards (ITS) on resolution planning reporting, a crucial dataset for drawing up and implementing resolution plans, including calibrating Minimum Required Eligible Liabilities (MREL) targets from [119] banking groups in scope of the exercise.
As the current ITS on resolution reporting dates back to 2018 (Commission Implementing Regulation 2018/1624), a comprehensive review of the resolution reporting framework was necessary to i) reflect the evolution of policies and data needs supporting resolution planning processes and ii) reduce the reporting burdens faced by banks, in particular on cross-border groups that were previously subject to both SRB and EBA resolution planning reporting obligations.
In line with these goals, the SRB is aiming at further promoting harmonisation, proportionality and simplification in resolution planning reporting, as well as improving the usability of the data collected by national resolution authorities (NRAs).
The European Commission is still in the process of approving the revised ITS on resolution planning reporting. Meanwhile, the EBA has delivered a first draft technical package under EBA framework 4.2, which covers the resolution planning module with its harmonised templates proposed to be applied by banks as of reference date 31 December 2025.
On this basis, the SRB, in collaboration with the NRAs, is starting its annual Resolution Reporting Data Collection Exercise. During the 2026 edition, the collection will be based on data as at 31 December 2025. The process will integrate the lessons learned from the previous exercises as well as the changes stemming from the implementation of the EBA framework 4.2 as concerns resolution planning reporting.
Note that the SRB will no longer collect the current LDR/CFR/FMIR/CIR templates as these will be replaced by the harmonised template proposed under the revised ITS.
As part of the transition to the revised framework, the SRB will pay particular attention to the accuracy, completeness and timely provision of the data reported by banks in the reviewed templates.
The ability to provide the necessary data to support the implementation of the resolution strategy, is a key resolvability issue, to be adequately considered by banks’ top management when testing their operational readiness.
Data quality (completeness, accuracy & reliability) and timely availability are key items to consider within the resolvability assessment. In this context, the SRB can consider the failure to comply with the information requirements as an impediment to resolvability, potentially significant. It is therefore important that the quality of and deadlines for the resolution reporting submissions are respected.
To ensure banks meet the reporting deadlines (see dates below), the SRB recommends that all banks implement the following measures:
To support high quality and complete data, the resolution reports should be submitted in line with the revised ITS on resolution reporting (to be published in the Official Journal), with validation checks performed by the bank ensuring, among others, reconciliation with its FINREP and COREP regulatory reports (where applicable) as detailed in the List of additional data checks below.
Banks should ensure that they have the necessary IT processes in place to facilitate a timely, controlled and robust reporting process generating consistent and reliable results.
Banks should conclude each reporting cycle by a “lessons learned” exercise and leverage on it to improve the following cycle.
The SRB retains the flexibility to request additional information wherever and whenever it deems necessary to do so.
As concerns the reporting perimeters, (Sub)-Consolidated views are based on the prudential or resolution scopes of consolidation, whereas Resolution Groups are to be defined by Internal Resolution Teams, in collaboration with the respective institutions.
Overview of SRB Resolution Reporting Requirements for 2026
The SRB is responsible for centralising resolution reporting for banks under its remit, before these are transferred to the European Banking Authority (EBA).
The SRB in cooperation with National Resolution Authorities (NRAs) intends to define the annual reporting obligations for banks under its remit in line with the revised Implementing Technical Standards (ITS) on resolution planning reporting and communicate these to banks around year-end 2025.
Note that the exact communication timing is contingent on the publication of the revised ITS in Official Journal by the European Commission.
The current draft ITS technical package (including templates and instructions) is available on the EBA website under this link.
The bank reporting deadlines are as follows:
RESOL 1 – Organisation and Liability data – 31-03-2026
RESOL 2 – Critical Functions, Relevant Services and FMIs – 30-04-2026
As was the case in previous collections, the expected resolution reports will be collected by the SRB from NRAs exclusively in XBRL format.
The EBA’s technical reporting standards, provided on the EBA website, should be followed to the letter to ensure a smooth data collection and validation by resolution authorities and ultimate delivery to the EBA.
Since the LDR, CFR, FMIR, CIR templates will be discontinued, the SRB will no longer update and publish the corresponding Guidance documents, with the exception to the Annex on Insolvency Ranking (link below).
Data Quality
The SRB has elaborated additional data checks (referred to commonly as Level 3 checks), which aim to enhance the quality of resolution data reported. The SRB applies these checks alongside other qualitative checks on data received. The list may be updated by the SRB as needed. The SRB reserves the right to run additional data checks, not covered in the list, on a case-by-case basis.
SRB Level 3 data quality checks v1.05 (last updated on 02 December 2024, new version expected to become available after the publication of the final revised ITS on resolution planning reporting)
The SRB strongly encourages reporting entities subject to resolution reporting requirements to apply these data checks prior to submitting data to NRAs. By the reporting deadline, the SRB expects that banks will have taken all necessary steps to ensure compliance with these checks, thereby facilitating a timely and accurate data submission process. However, in the event that resubmissions are required, the SRB will accept these in accordance with the applicable EBA guidelines.
MREL_TLAC quarterly reporting
The SRB will collect quarterly MREL_TLAC reports, in line with the EBA ITS on disclosure and reporting on MREL and TLAC. This covers data mainly on eligibility under the MREL and TLAC framework such as (a) amounts, (b) composition and maturity, (c) creditor ranking and (d) contract-specific information. The SRB will use this information to set and monitor compliance with MREL targets. Banks are therefore expected to deliver these reports to NRAs in line with the reporting requirements stipulated in the ITS. Questions on MREL_TLAC disclosure and reporting should be raised directly with the EBA or with the NRA responsible for the reporting entity.
Additional Liability Data Collection (Reporting in Excel format!!)
In addition to the SRB-specific MREL/TLAC report outlined above, the SRB has decided to request annually - on a case-by-case basis - complementary information that is necessary for setting MREL. In particular, such information is requested from resolution groups with a) Multiple Point of Entry (MPE) strategy or b) mortgage credit institutions under certain conditions to identify interconnections within the group.
The data request for the Additional Liability Report, which remains unchanged from the 2025 data collection, is reflected in a dedicated reporting template and related Guidance to be used for the 2026 data collection. No changes have been made compared to the 2025 version.