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

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 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.

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 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, .

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 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.

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.

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.

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.

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.

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.

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.

Implementing Regulation (EU) 2018/1624 is repealed. References to the repealed Implementing Regulation shall be construed as references to this Regulation.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.