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

Official Journal EN of the European Union L series 2025/2303 10.12.2025 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 (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council(1), and in particular Article 11(3) thereof, Whereas: (1) Commission Implementing Regulation (EU) 2018/1624(2)specifies the procedure, and introduces a minimum set of templates, for the provision of information to resolution authorities by credit institutions or investment firms for the purpose of drawing up and implementing resolution plans for institutions. Since the adoption of that Regulation, resolution authorities have gained experience in the area of resolution planning and Directive 2014/59/EU has been amended. In light of that experience and to take into account the new provisions of that Directive, it is necessary to update the minimum set of templates for the collection of information for resolution planning purposes. (2) Implementing Regulation (EU) 2018/1624 sets out a procedure and a minimum set of templates for the provision of information by institutions to resolution authorities in a way that enables resolution authorities to collect that information in a consistent manner across the Union and that facilitates the exchange of information among the relevant authorities. However, experience has shown that a harmonised approach to the collection of that information has only partially been achieved. It is therefore necessary to review that Implementing Regulation to foster the harmonisation of reporting obligations across the Union on the basis of a revised set of templates that better capture the needs of resolution authorities in a consistent manner. That should not prevent resolution authorities from collecting any additional information they deem necessary to draw up and implement resolution plans or to lay down simplified information obligations in accordance with Article 4 of Directive 2014/59/EU. (3) To ensure that group resolution plans effectively cover the group concerned, the reporting obligations imposed on Union parent undertakings should not be limited to resolution entities only, but should also concern other relevant legal entities. Such relevance should, however, be properly delineated to exclude reporting for entities that are not relevant for the group or that are not systemically important. To that end, thresholds should be set to identify those legal entities of the group on which resolution reporting requirements should be imposed. Furthermore, Directive (EU) 2024/1174 of the European Parliament and of the Council(3)amended Directive 2014/59/EU by introducing, (1) OJ L 173, 12.6.2014, p. 190, ELI: http://data.europa.eu/eli/dir/2014/59/oj. (2) Commission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and 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) 2016/1066 (OJ L 277 7.11.2018, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2018/ 1624/oj). (3) Directive (EU) 2024/1174 of the European Parliament and of the Council of 11 April 2024 amending Directive 2014/59/EU and Regulation (EU) No 806/2014 as regards certain aspects of the minimum requirement for own funds and eligible liabilities (OJ L, 2024/1174, 22.4.2024, ELI: http://data.europa.eu/eli/dir/2024/1174/oj). ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 1/47EN OJ L, 10.12.2025 inter alia, a definition of ‘liquidation entity’. To take into account that new definition, it is necessary to differentiate between resolution reporting requirements for liquidation entities, for resolution entities, and for entities belonging to resolution groups. In particular, it is necessary to specify reporting obligations taking into account whether the entities concerned are stand-alone entities, or belong to groups, and whether such entities or groups have been identified, or include entities which have been identified, as liquidation entities. Those reporting obligations should be set out on an individual, sub-consolidated or consolidated level in a way that ensures proportionality, does not compromise effective resolution planning, relieves entities from parallel data collections coming from different authorities, and removes overlapping data points with supervisory reporting frameworks. That should be achieved through the implementation of an approach that modulates the number of templates depending on the type of reporting entity concerned. Particular attention should also be given to resolution groups consisting of credit institutions permanently affiliated to a central body and the central body itself to ensure that resolution reporting effectively covers 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 level. (4) To ensure efficient resolution planning while preserving proportionality, the scope of resolution reporting requirements may have to differ from the scope of prudential reporting requirements, when necessary to ensure that resolution authorities have adequate and credible data to perform their tasks. In that context, it is necessary to ensure that resolution reporting is not impeded by prudential waivers or by resolution groups not subject to prudential consolidation requirements. (5) To ensure that resolution plans are based on a minimum set of data of consistently high quality and precision, a single data point model should be adopted, as is the practice in supervisory reporting. The single data point model should consist of a structural representation of the data items, and identify all relevant business concepts for the purpose of uniform reporting for resolution planning, and should contain all the relevant specifications necessary for further developing uniform IT reporting solutions. (6) To safeguard the quality, consistency and accuracy of data items reported by institutions, those data items should be subject to common validation rules. (7) Due to their very nature, validation rules and data point definitions are updated regularly in order to ensure that they comply, at all times, with applicable regulatory, analytical and information technology requirements. However, the time currently required to adopt and publish the detailed single data point model and validation rules means that it is not possible to carry out modifications in a sufficiently rapid and timely manner that would ensure the permanent provision of uniform information regarding resolution plans in the Union. Therefore, stringent qualitative criteria should be established for the detailed single data point model and the detailed common validation rules which will be published electronically by the European Banking Authority (EBA) on its website. The above does not exclude that EBA may also publish on its website technical instructions to fill in the forms and templates specified in this Regulation. (8) Article 11(2) of Directive 2014/59/EU obliges competent and resolution authorities to cooperate to minimise the duplication of information requirements. For that purpose, Implementing Regulation (EU) 2018/1624 introduced a cooperation procedure between competent and resolution authorities, which should be maintained so that competent and resolution authorities jointly verify whether some or all of the requested information is already available to the competent authority. Where the information is available to the competent authority, it is appropriate that it transmits it to the resolution authority directly. (9) Given the extent of the amendments to Implementing Regulation (EU) 2018/1624, it is appropriate, for reasons of legal certainty and clarity, to adopt a new Implementing Regulation and, therefore, to repeal and replace Implementing Regulation (EU) 2018/1624. (10) This Regulation is based on the implementing technical standards submitted to the Commission by the EBA. 2/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/ojEN OJ L, 10.12.2025 (11) The EBA has conducted open public consultations on the implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council(4), HAS ADOPTED THIS REGULATION: Article 1 Definition 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(5) 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. Article 2 Resolution reporting by institutions that are not part of a group subject to consolidated supervision pursuant to Articles 111 and 112 of Directive 2013/36/EU 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(6)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. (4) Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12, ELI: http://data.europa.eu/eli/reg/2010/1093/oj). (5) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj). (6) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338, ELI: http://data.europa.eu/eli/dir/2013/36/oj). ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 3/47EN OJ L, 10.12.2025 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, . Article 3 Group resolution reporting – resolution groups 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. 4/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/ojEN OJ L, 10.12.2025 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(7) 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. Article 4 Group resolution reporting – groups comprising only liquidation entities 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. Article 5 Adjustments to group resolution reporting 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. (7) Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 on the prudential requirements of investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014 (OJ L 314, 5.12.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/2033/oj). ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 5/47EN OJ L, 10.12.2025 Article 6 Frequency, reference dates and remittance dates 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. Article 7 Data exchange formats and information accompanying the submission 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. 6/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/ojEN OJ L, 10.12.2025 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. Article 8 Provision of additional information for individual or group resolution plans 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. Article 9 Cooperation between competent and resolution authorities 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. Article 10 Repeal Implementing Regulation (EU) 2018/1624 is repealed. References to the repealed Implementing Regulation shall be construed as references to this Regulation. ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 7/47EN OJ L, 10.12.2025 Article 11 Entry into force This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 14 November 2025. For the Commission The President Ursula VON DER LEYEN 8/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/ojEN OJ L, 10.12.2025 ANNEX I Template Template Description Short Name Organisational Structure Z 01.01 Legal Entities ORG 1 Z 01.02 Ownership Structure ORG 2 Aggregate Liability Data Z 02.00 Liability Structure LIAB 1 Z 03.01 Own Funds Requirement - Credit Institutions LIAB 2 Z 03.02 Own Funds Requirement - Investment Firms LIAB 3 Z 04.00 Intragroup Financial Interconnections LIAB 4 Z 05.01 Major Liability Counterparties LIAB 5 Z 05.02 Major Off Balance Sheet Counterparties LIAB 6 Z 06.00 Deposit Insurance LIAB 7 Critical Functions Z 07.01 Criticality assessment of economic functions FUNC 1 Z 07.02 Mapping of economic functions to legal entities FUNC 2 Z 07.03 Mapping of core business lines to legal entities FUNC 3 Z 07.04 Mapping of economic functions to core business lines FUNC 4 Relevant Services Z 08.01 Relevant Services SERV 1 Z 08.02 Relevant Services – mapping to operational assets SERV 2 Z 08.03 Relevant Services – mapping to roles SERV 3 Z 08.04 Critical Services – mapping to critical functions SERV 4 Z 08.05 Essential Services – mapping to core business lines SERV 5 Financial Market Infrastructures Z 09.01 FMI Services – Providers and Users FMI 1 Z 09.02 FMI Services – Mapping to Critical and Essential FMIs FMI 2 Z 09.03 FMI Services – Key Metrics FMI 3 Z 09.04 FMI Services – CCPs – Alternative provider FMI 4 Granular Liability Data Z 11.00 Intragroup Liabilities, excluding Derivatives LIAB G 1 Z 12.00 Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) LIAB G 2 Z 13.00 All Deposits (excluding intragroup) LIAB G 3 Z 14.00 Other financial Liabilities (not included in other tabs, excluding intragroup) LIAB G 4 Z 15.00 Derivatives LIAB G 5 Z 16.00 Secured Finance transactions, excluding intragroup LIAB G 6 Z 17.00 Other Non-Financial Liabilities (not included in other tabs, excluding intragroup) LIAB G 7 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 9/47Z 01.01 - Legal entities (ORG 1) Entity Contribution Contribution Contribution LEI of POE Subject Total to to Article 7 Article 8 Article 10 Total Total to Relevant Entity Type Entity of to Total Risk Accounting consolidated consolidated Code Country CRR CRR CRR Exposure operating consolidated legal name of code type Resolution Article 9 assets Exposure standard total risk total Waiver Waiver waiver Measure income operating entity Group CRR Amount exposure exposure income amount measure 0010 0020 0025 0040 0050 0055 0070 0080 0090 0100 0110 0150 0160 0170 0210 0260 0270 0280 0320 Z 01.02 - Ownership Structure (ORG 2) Investor Investee Ownership Voting rights in the Name Code Type of code Name Code Type of code International Branch Share Capital entity 0010 0020 0030 0040 0050 0060 0070 0080 0090 Z 02.00 - Liability Structure (LIAB 1) Counterparty Non-financial corporations Non-financial corporations Households Credit institutions Other financial corporations (SMEs) (non-SMEs) Of which Insurance firms & pension funds Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Outstanding Carrying Amount Amount Row Item 0010 0011 0020 0021 0030 0031 0040 0041 0050 0051 0055 0056 LIABILITIES EXCLUDED 0100 FROM BAIL-IN 10/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Counterparty Non-financial corporations Non-financial corporations Households Credit institutions Other financial corporations (SMEs) (non-SMEs) Of which Insurance firms & pension funds Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Outstanding Carrying Amount Amount Row Item 0010 0011 0020 0021 0030 0031 0040 0041 0050 0051 0055 0056 0110 Covered deposits Secured liabilities - 0120 collateralized part Client liabilities, if 0130 protected in insolvency Fiduciary liabilities, if 0140 protected in insolvency Institution liabilities < 7 0150 days System (operator) and 0161 CCP liabilities < 7 days 0170 Employee liabilities Liabilities critical to 0180 operational daily functioning Tax and social security 0190 authorities liabilities, if preferred 0200 DGS liabilities ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 11/47 OJ L, 10.12.2025 ENCounterparty Non-financial corporations Non-financial corporations Households Credit institutions Other financial corporations (SMEs) (non-SMEs) Of which Insurance firms & pension funds Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Outstanding Carrying Amount Amount Row Item 0010 0011 0020 0021 0030 0031 0040 0041 0050 0051 0055 0056 Liabilities towards other 0210 entities of the resolution group LIABILITIES NOT 0300 EXCLUDED FROM BAIL-IN Deposits, not covered 0310 but preferential of which: residual maturity 0311 <= 1 month of which: residual maturity 0312 > 1 month < 1 year of which: residual maturity 0313 >= 1 year and < 2 years of which: residual maturity 0314 >= 2 years Deposits, not covered 0320 and not preferential of which: residual maturity 0321 <= 1 month of which: residual maturity 0322 > 1 month < 1 year 12/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Counterparty Non-financial corporations Non-financial corporations Households Credit institutions Other financial corporations (SMEs) (non-SMEs) Of which Insurance firms & pension funds Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Outstanding Carrying Amount Amount Row Item 0010 0011 0020 0021 0030 0031 0040 0041 0050 0051 0055 0056 of which: residual maturity 0323 >= 1 year and < 2 years of which: residual maturity 0324 >= 2 years Balance sheet liabilities 0330 arising from derivatives Sum of net liability positions taking into account contractual 0331 netting sets, after mark-to- market adjustments, prior to collateral offset Sum of net liability positions taking into account contractual 0332 netting sets, after mark-to- market adjustments, post collateral offset Sum of net liability positions taking into account contractual netting sets, after mark-to- 0333 market adjustments, post collateral offset, incorporating estimated close-out amounts ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 13/47 OJ L, 10.12.2025 ENCounterparty Non-financial corporations Non-financial corporations Households Credit institutions Other financial corporations (SMEs) (non-SMEs) Of which Insurance firms & pension funds Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Outstanding Carrying Amount Amount Row Item 0010 0011 0020 0021 0030 0031 0040 0041 0050 0051 0055 0056 Sum of net liability positions taking into 0334 account prudential netting rules Uncollateralized 0340 secured liabilities of which: residual maturity 0341 <= 1 month of which: residual maturity 0342 > 1 month < 1 year of which: residual maturity 0343 >= 1 year and < 2 years of which: residual maturity 0344 >= 2 years 0350 Structured notes of which: residual maturity 0351 <= 1 month of which: residual maturity 0352 > 1 month < 1 year of which: residual maturity 0353 >= 1 year and < 2 years of which: residual maturity 0354 >= 2 years 14/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Counterparty Non-financial corporations Non-financial corporations Households Credit institutions Other financial corporations (SMEs) (non-SMEs) Of which Insurance firms & pension funds Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Outstanding Carrying Amount Amount Row Item 0010 0011 0020 0021 0030 0031 0040 0041 0050 0051 0055 0056 Senior unsecured 0360 liabilities of which: residual maturity 0361 <= 1 month of which: residual maturity 0362 > 1 month < 1 year of which: residual maturity 0363 >= 1 year and < 2 years of which: residual maturity 0364 >= 2 years Senior non-preferred 0365 liabilities of which: residual maturity 0366 <= 1 month of which: residual maturity 0367 > 1 month < 1 year of which: residual maturity 0368 >= 1 year and < 2 years of which: residual maturity 0369 >= 2 years ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 15/47 OJ L, 10.12.2025 ENCounterparty Non-financial corporations Non-financial corporations Households Credit institutions Other financial corporations (SMEs) (non-SMEs) Of which Insurance firms & pension funds Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Outstanding Carrying Amount Amount Row Item 0010 0011 0020 0021 0030 0031 0040 0041 0050 0051 0055 0056 Subordinated liabilities 0370 (not recognised as own funds) of which: residual maturity 0371 <= 1 month of which: residual maturity 0372 > 1 month < 1 year of which: residual maturity 0373 >= 1 year and < 2 years of which: residual maturity 0374 >= 2 years Other MREL eligible 0380 liabilities of which: residual maturity 0381 >= 1 year and < 2 years of which: residual maturity 0382 >= 2 years 0390 Non-financial liabilities 0400 Residual liabilities 0500 OWN FUNDS 16/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Counterparty Non-financial corporations Non-financial corporations Households Credit institutions Other financial corporations (SMEs) (non-SMEs) Of which Insurance firms & pension funds Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Outstanding Carrying Amount Amount Row Item 0010 0011 0020 0021 0030 0031 0040 0041 0050 0051 0055 0056 Common Equity Tier 1 0510 Capital of which: capital 0511 instruments/share capital of which: instruments 0512 ranking pari passu with ordinary shares 0520 Additional Tier 1 capital of which: (part of) 0521 subordinated liabilities recognised as own funds 0530 Tier 2 Capital of which: (part of) 0531 subordinated liabilities recognised as own funds TOTAL LIABILITIES & OWN FUNDS 0600 INCLUDING DERIVATIVE LIABILITIES 0800 TOTAL EQUITY ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 17/47 OJ L, 10.12.2025 ENCounterparty of which: liabilities General governments & Non identified, listed on a Non identified, not listed governed by the law of a TOTAL of which: intragroup Central banks trading venue on a trading venue third-country, excluding intragroup Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Row Item 0060 0061 0070 0071 0080 0081 0090 0091 0100 0101 0110 0111 LIABILITIES EXCLUDED 0100 FROM BAIL-IN 0110 Covered deposits Secured liabilities - 0120 collateralized part Client liabilities, if protected 0130 in insolvency Fiduciary liabilities, if 0140 protected in insolvency 0150 Institution liabilities < 7 days System (operator) and CCP 0161 liabilities < 7 days 0170 Employee liabilities Liabilities critical to 0180 operational daily functioning Tax and social security 0190 authorities liabilities, if preferred 0200 DGS liabilities Liabilities towards other 0210 entities of the resolution group 18/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Counterparty of which: liabilities General governments & Non identified, listed on a Non identified, not listed governed by the law of a TOTAL of which: intragroup Central banks trading venue on a trading venue third-country, excluding intragroup Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Row Item 0060 0061 0070 0071 0080 0081 0090 0091 0100 0101 0110 0111 LIABILITIES NOT 0300 EXCLUDED FROM BAIL-IN Deposits, not covered but 0310 preferential of which: residual maturity 0311 <= 1 month of which: residual maturity > 0312 1 month < 1 year of which: residual maturity 0313 >= 1 year and < 2 years of which: residual maturity 0314 >= 2 years Deposits, not covered and 0320 not preferential of which: residual maturity 0321 <= 1 month of which: residual maturity > 0322 1 month < 1 year of which: residual maturity 0323 >= 1 year and < 2 years of which: residual maturity 0324 >= 2 years ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 19/47 OJ L, 10.12.2025 ENCounterparty of which: liabilities General governments & Non identified, listed on a Non identified, not listed governed by the law of a TOTAL of which: intragroup Central banks trading venue on a trading venue third-country, excluding intragroup Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Row Item 0060 0061 0070 0071 0080 0081 0090 0091 0100 0101 0110 0111 Balance sheet liabilities 0330 arising from derivatives Sum of net liability positions taking into account 0331 contractual netting sets, after mark-to-market adjustments, prior to collateral offset Sum of net liability positions taking into account 0332 contractual netting sets, after mark-to-market adjustments, post collateral offset Sum of net liability positions taking into account contractual netting sets, after 0333 mark-to-market adjustments, post collateral offset, incorporating estimated close- out amounts Sum of net liability positions 0334 taking into account prudential netting rules 20/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Counterparty of which: liabilities General governments & Non identified, listed on a Non identified, not listed governed by the law of a TOTAL of which: intragroup Central banks trading venue on a trading venue third-country, excluding intragroup Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Row Item 0060 0061 0070 0071 0080 0081 0090 0091 0100 0101 0110 0111 Uncollateralized secured 0340 liabilities of which: residual maturity 0341 <= 1 month of which: residual maturity > 0342 1 month < 1 year of which: residual maturity 0343 >= 1 year and < 2 years of which: residual maturity 0344 >= 2 years 0350 Structured notes of which: residual maturity 0351 <= 1 month of which: residual maturity > 0352 1 month < 1 year of which: residual maturity 0353 >= 1 year and < 2 years of which: residual maturity 0354 >= 2 years ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 21/47 OJ L, 10.12.2025 ENCounterparty of which: liabilities General governments & Non identified, listed on a Non identified, not listed governed by the law of a TOTAL of which: intragroup Central banks trading venue on a trading venue third-country, excluding intragroup Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Row Item 0060 0061 0070 0071 0080 0081 0090 0091 0100 0101 0110 0111 Senior unsecured 0360 liabilities of which: residual maturity 0361 <= 1 month of which: residual maturity > 0362 1 month < 1 year of which: residual maturity 0363 >= 1 year and < 2 years of which: residual maturity 0364 >= 2 years Senior non-preferred 0365 liabilities of which: residual maturity 0366 <= 1 month of which: residual maturity > 0367 1 month < 1 year of which: residual maturity 0368 >= 1 year and < 2 years of which: residual maturity 0369 >= 2 years 22/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Counterparty of which: liabilities General governments & Non identified, listed on a Non identified, not listed governed by the law of a TOTAL of which: intragroup Central banks trading venue on a trading venue third-country, excluding intragroup Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Row Item 0060 0061 0070 0071 0080 0081 0090 0091 0100 0101 0110 0111 Subordinated liabilities 0370 (not recognised as own funds) of which: residual maturity 0371 <= 1 month of which: residual maturity > 0372 1 month < 1 year of which: residual maturity 0373 >= 1 year and < 2 years of which: residual maturity 0374 >= 2 years Other MREL eligible 0380 liabilities of which: residual maturity 0381 >= 1 year and < 2 years of which: residual maturity 0382 >= 2 years 0390 Non-financial liabilities 0400 Residual liabilities ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 23/47 OJ L, 10.12.2025 ENCounterparty of which: liabilities General governments & Non identified, listed on a Non identified, not listed governed by the law of a TOTAL of which: intragroup Central banks trading venue on a trading venue third-country, excluding intragroup Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Outstanding Carrying Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Amount Row Item 0060 0061 0070 0071 0080 0081 0090 0091 0100 0101 0110 0111 0500 OWN FUNDS Common Equity Tier 1 0510 Capital of which: capital 0511 instruments/share capital of which: instruments 0512 ranking pari passu with ordinary shares 0520 Additional Tier 1 capital of which: (part of) 0521 subordinated liabilities recognised as own funds 0530 Tier 2 Capital of which: (part of) 0531 subordinated liabilities recognised as own funds TOTAL LIABILITIES & 0600 OWN FUNDS INCLUDING DERIVATIVE LIABILITIES 0800 TOTAL EQUITY 24/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Z 03.01 - Own funds requirements - Credit Institutions (LIAB 2) Amount or Percentage 0010 0100 Total Risk Exposure Amount 0120 Total Exposure Measure 0210 Initial capital 0220 Leverage Ratio Requirement 0300 Total SREP Capital Requirement (TSCR) ratio 0400 Combined Buffer Requirement 0410 Capital Conservation Buffer 0420 Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State 0430 Institution-Specific Countercyclical Capital Buffer 0440 Systemic Risk Buffer 0450 Global Systemically Important Institution Buffer 0460 Other Systemically Important Institution Buffer 0500 Overall capital requirement (OCR) ratio Z 03.02 Own funds requirements - Investment Firms (LIAB 3) Amount 0010 0100 Total own funds requirement 0110 Own funds requirement 0120 Additional own funds requirement 0130 Additional own funds guidance ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 25/47 OJ L, 10.12.2025 ENZ 04.00 - Intragroup financial interconnections (LIAB 4) Issuer or guaranteed entity Creditor, holder or guarantee provider Financial interconnection Outstanding amount Entity name Code Type of code Entity name Code Type of code of which issued under 3rd Type of which MREL eligible country law 0010 0020 0025 0030 0040 0045 0050 0060 0070 0080 Z 05.01 - Major Liability Counterparties LIAB 5) Counterparty Type Amount Entity name Code Type of code Group or individual Country Sector 0010 0020 0025 0030 0040 0050 0060 0070 Z 05.02 - Major off-balance sheet counterparties (LIAB 6) Counterparty Type Amount Entity name Code Type of Code Group or individual Country Sector 0010 0020 0025 0030 0040 0050 0060 0070 26/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Z 06.00 - Deposit insurance (LIAB 7) Legal Entity DGS Membership Institutional Protection Additional protection under contractual Scheme scheme Entity name Code DGS Amount of covered deposits 0010 0020 0030 0040 0050 0060 Z 07.01 - Criticality assessment of economic functions (FUNC 1) Country: Sheet per Country plus (sub)region Economic functions Quantitative Data Total Total Cross Description of Number ID Economic function Market share Number border economic function Value on Of which Of which of Clients Of which of value Accounts uninsured recurrent recurrent Accounts Row 0010 0020 0030 0035 0036 0040 0050 0055 0060 1 Deposits 0010 1,1 Households 0020 1,2 Non-financial corporations - SMEs 0030 1,3 Non-financial corporations - non-SMEs 0040 1,4 General Governments 0050 1,5 Other sectors / counterparties (1) 0060 1,6 Other sectors / counterparties (2) 0070 1,7 Other sectors / counterparties (2) ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 27/47 OJ L, 10.12.2025 ENOnboarding Economic functions Impact and substitutability analyses Capacity Criticality assessment Market Number of Nature and reach Relevance Timing Ability for substitution Structure accounts Comments Number of from the Legal applications group ID Economic function Size Size Cross Market Expected barriers to Operational from new indicator indicator Impact on Substitut­ Critical border Market share concentra­ time for market require­ customersover 1 1(based on 2(based on market ability Function indicator tion substitution entry or ments working day values) numbers) expansion (Number of accounts) Row 0070 0080 0090 0100 0110 0120 0130 0140 0145 150 0160 0170 0180 1 Deposits 0010 1,1 Households Non-financial corporations - 0020 1,2 SMEs Non-financial corporations - 0030 1,3 non-SMEs 0040 1,4 General Governments Other sectors / 0050 1,5 counterparties (1) Other sectors / 0060 1,6 counterparties (2) Other sectors / 0070 1,7 counterparties (2) Z 07.01 - Criticality assessment of economic functions (FUNC 1) Country: Sheet per Country plus (sub)region 28/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Economic functions Quantitative Data Description of Value outstanding – ID Economic function Market share Value outstanding Number of Clients economic function cross-border value Row 0010 0020 0030 0040 0060 2 Lending 0080 2,1 Households - lending for house purchase 0090 2,2 Households - other lending 0100 2,3 Non-financial corporations - SMEs 0110 2,4 Non-financial corporations - non-SMEs 0120 2,5 General Governments 0130 2,6 Other sectors / counterparties (1) 0140 2,7 Other sectors / counterparties (2) 0150 2,8 Other sectors / counterparties (3) Economic functions Impact and substitutability analyses Criticality assessment Market Nature and reach Relevance Timing Ability for substitution Structure Comments ID Economic function Size Size Legal barriers from the Cross Expected time indicator 1 indicator 2 Market Market to market Operational Impact on Critical group border for Substitutability (based on (based on share concentration entry or requirements market Function indicator substitution values) numbers) expansion Row 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0180 0190 2 Lending Households - lending 0080 2,1 for house purchase Households - other 0090 2,2 lending Non-financial 0100 2,3 corporations - SMEs ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 29/47 OJ L, 10.12.2025 ENEconomic functions Impact and substitutability analyses Criticality assessment Market Nature and reach Relevance Timing Ability for substitution Structure Comments ID Economic function Size Size Legal barriers from the Cross Expected time indicator 1 indicator 2 Market Market to market Operational Impact on Critical group border for Substitutability (based on (based on share concentration entry or requirements market Function indicator substitution values) numbers) expansion Row 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0180 0190 Non-financial corporations - non- 0110 2,4 SMEs 0120 2,5 General Governments Other sectors / 0130 2,6 counterparties (1) Other sectors / 0140 2,7 counterparties (2) Other sectors / 0150 2,8 counterparties (3) Z 07.01 - Criticality assessment of economic functions (FUNC 1) Country: Sheet per Country plus (sub)region Economic functions Quantitative Data Cross border activities Value of Description of Value of ID Economic function e fc uo nn co tim onic Market share traV na sl au ce t io of n s tra rn ews ca uhc rit rci eo h nn t of poo sp ite ion n s V unal du ee r o cf u a ss tose dt ys traV na sl au ce t io of n s Va ol pu ee n o f V uaa s nlu s dee et so r f tN rau nm sab ce tr io o nf s Nu Cm lieb ne tr s of positions custody Row 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 3 Payments, Cash, Settlement, Clearing, Custody services 30/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Economic functions Quantitative Data Cross border activities Value of Description of Value of ID Economic function e fc uo nn co tim onic Market share traV na sl au ce t io of n s tra rn ews ca uhc rit rci eo h nn t of poo sp ite ion n s V unal du ee r o cf u a ss tose dt ys traV na sl au ce t io of n s Va ol pu ee n o f V uaa s nlu s dee et so r f tN rau nm sab ce tr io o nf s Nu Cm lieb ne tr s of positions custody Row 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0160 3,1 Payment services to MFIs 0170 3,2 Payment services to non-MFIs 0172 3.2.1 (1) Households 0174 3.2.2 (2) Non-financial corporations - SMEs 0176 3.2.3 (3) Non-financial corporations – non-SMEs 0180 3,3 Cash services 0190 3,4 Securities settlement services 0200 3,5 CCP clearing services 0210 3,6 Custody services 0220 3,7 Other services / activities / functions (1) 0230 3,8 Other services / activities / functions (2) 0240 3,9 Other services / activities / functions (3) ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 31/47 OJ L, 10.12.2025 ENEconomic functions Impact and substitutability analyses Onboarding capacity Criticality assessment Market Nature and reach Relevance Timing Ability for substitution Number of accounts Structure Number of Number of Comments ID Economic function Size Expected Legal barriers applications applications from the Size indicator 1 indicator 2 Cross Market Market time for to market Operational from new from new Impact on Critical group border Substitutability (based on values) (based on share concentration substitu­ entry or requirements customersover customersover market Function indicator numbers) tion expansion 1 working day 7 working days (Number) (Number) Row 0120 0130 0140 0150 0160 0170 0180 0190 0200 0210 0230 0240 0250 0260 3 Payments, Cash, Settlement, Clearing, Custody services Payment services to 0160 3,1 MFIs Payment services to 0170 3,2 non-MFIs 0172 3.2.1 (1) Households (2) Non-financial 0174 3.2.2 corporations - SMEs (3) Non-financial corporations – non- 0176 3.2.3 SMEs 0180 3,3 Cash services Securities settlement 0190 3,4 services CCP clearing 0200 3,5 services 0210 3,6 Custody services Other services / activities / functions 0220 3,7 (1) 32/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Economic functions Impact and substitutability analyses Onboarding capacity Criticality assessment Market Nature and reach Relevance Timing Ability for substitution Number of accounts Structure Number of Number of Comments ID Economic function Size Expected Legal barriers applications applications from the Size indicator 1 indicator 2 Cross Market Market time for to market Operational from new from new Impact on Critical group border Substitutability (based on values) (based on share concentration substitu­ entry or requirements customersover customersover market Function indicator numbers) tion expansion 1 working day 7 working days (Number) (Number) Row 0120 0130 0140 0150 0160 0170 0180 0190 0200 0210 0230 0240 0250 0260 Other services / activities / functions 0230 3,8 (2) Other services / activities / functions 0240 3,9 (3) Z 07.01 - Criticality assessment of economic functions (FUNC 1) Country: Sheet per Country plus (sub)region Economic functions Quantitative Data Cross border value Description of Notional Carrying ID Economic function Market share Fee income Number of Counterparties Number of transactions economic function amount amount Notional Carrying Fee income amount amount Row 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 4 Capital Markets Derivatives held for 0250 4,1 trading - OTC Derivatives held for 0260 4,2 trading - non-OTC ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 33/47 OJ L, 10.12.2025 ENEconomic functions Quantitative Data Cross border value Description of Notional Carrying ID Economic function Market share Fee income Number of Counterparties Number of transactions economic function amount amount Notional Carrying Fee income amount amount Row 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 Secondary markets / trading (held-for- 0270 4,3 trading only) Primary Markets / 0280 4,4 underwriting Other services / activities / functions 0290 4,5 (1) Other services / activities / functions 0300 4,6 (2) Other services / activities / functions 0310 4,7 (3) Economic functions Impact and substitutability analyses Criticality assessment Market Nature and reach Relevance Timing Ability for substitution Structure ID Economic function Legal Comments from Size indicator Size indicator Cross Expected time barriers to the group Market Operational Impact on Critical 1(based on 2(based on border Market share for market Substitutability concentration requirements market Function values) numbers) indicator substitution entry or expansion Row 0110 0120 0130 0140 0150 0160 0170 0180 0190 0200 0210 0220 4 Capital Markets 0250 4,1 Derivatives held for trading - OTC 0260 4,2 Derivatives held for trading - non-OTC Secondary markets / trading (held-for- 0270 4,3 trading only) 0280 4,4 Primary Markets / underwriting 34/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Economic functions Impact and substitutability analyses Criticality assessment Market Nature and reach Relevance Timing Ability for substitution Structure ID Economic function Legal Comments from Size indicator Size indicator Cross Expected time barriers to the group Market Operational Impact on Critical 1(based on 2(based on border Market share for market Substitutability concentration requirements market Function values) numbers) indicator substitution entry or expansion Row 0110 0120 0130 0140 0150 0160 0170 0180 0190 0200 0210 0220 Other services / activities / functions 0290 4,5 (1) Other services / activities / functions 0300 4,6 (2) Other services / activities / functions 0310 4,7 (3) Z 07.01 - Criticality assessment of economic functions (FUNC 1) Country: Sheet per Country plus (sub)region Economic functions Quantitative Data Gross (Reverse) Description of economic Number of Cross border Value at Credit ID Economic function Market share carrying repurchase function Counterparties value Institutions amount agreements Row 0010 0020 0030 0040 0050 0060 0070 5 Wholesale Funding 0320 5,1 Borrowing 0330 5,2 Derivatives (assets) 0340 5,3 Lending 0350 5,4 Derivatives (liabilities) ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 35/47 OJ L, 10.12.2025 ENEconomic functions Quantitative Data Gross (Reverse) Description of economic Number of Cross border Value at Credit ID Economic function Market share carrying repurchase function Counterparties value Institutions amount agreements Row 0010 0020 0030 0040 0050 0060 0070 0360 5,5 Other product types (1) 0370 5,6 Other product types (2) 0380 5.7 Other product types (3) Economic functions Impact and substitutability analyses Criticality assessment Market Nature and reach Relevance Timing Ability for substitution Structure Comments ID Economic function Size from the Size indicator 1(based indicator 2 Cross Market Expected time Legal barriers Operational Impact on Critical group border Market share for to market entry Substitutability on values) (based on concentration requirements market Function indicator substitution or expansion numbers) Row 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0180 0190 5 Wholesale Funding 0320 5,1 Borrowing 0330 5,2 Derivatives (assets) 0340 5,3 Lending 0350 5,4 Derivatives (liabilities) 0360 5,5 Other product types (1) 0370 5,6 Other product types (2) 0380 5.7 Other product types (3) 36/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Z 07.02 - Mapping of economic functions to legal entities (FUNC 2) Economic function Legal entity Monetary importance Country ID Entity name Code Type of code Monetary amount 0010 0020 0030 0040 0045 0050 Z 07.03 - Mapping of Core Business Lines to legal entities (FUNC 3) Core Business line Legal entity Core business line Business Line ID Description Entity name Code Type of code 0010 0020 0030 0040 0050 0060 Z 07.04 - Mapping of economic functions to core business lines (FUNC 4) Economic functions Core Business line Country ID Core Business line Business Line ID 0010 0020 0030 0040 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 37/47 OJ L, 10.12.2025 ENZ 08.01 - Relevant services (SERV 1) Service provider Service recipient Resolution-resilience Critical ICT Unique Entity Parent third party ICT service Service Service service title Governing service Criticality Contract ID under Identifier type as per bank Service law Business provider Resolution- Alternative DORA taxonomy Type of Type of delivery Reorganiza­ under Name Code Name Code Name Code resilience mitigating code code tion Plan DORA features actions (BRP) 0005 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 0180 0190 Z 08.02 - Relevant services - mapping to operational assets (SERV 2) Resolution-resilient features Unique service Asset Name of Legal/contract Contract Governing Service Identifier Service type title as per bank Type of asset Criticality Resolution- Business Alternative identifier asset type ID law taxonomy resilience Reorganization mitigating features Plan (BRP) actions 0005 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 Z 08.03 - Relevant services - mapping to roles (SERV 3) Unique service title as per Service Identifier Service type Role ID Role Name Department Criticality bank taxonomy 0005 0010 0020 0030 0040 0050 0060 38/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Z 08.04 - Critical services - mapping to critical functions (SERV 4) Critical function Service Identifier Service type Unique service title as per bank taxonomy Country ID 0005 0010 0020 0030 0040 Z 08.05 - Essential services - mapping to core business lines (SERV 5) Core business line Service Identifier Service type Unique service title as per bank taxonomy Name ID 0005 0010 0020 0030 0040 Z 09.01 - FMI services - Providers and Users (FMI 1) User Provider ID representing FMI Intermediary combination of user, FMI, system type and Entity Entity FMI name FMI name (not intermediary name code FMI Operator of the System type (included in included in Participation mode Intermediary name Intermediary code Contract ID Code FMI predefined list) predefined list) 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 39/47 OJ L, 10.12.2025 ENProvider Communication Contracts and Services Other service providers Currencies relevant for reporting entity Communication service providers enabling access to FMI Services Services Point of contact at Resolution- provided to provided by FMI/ intermediary Governing law resilient Other Name of FMI/ FMI/ contract Other FMI communication additional Additional EUR GBP USD CHF JPY intermediary intermediary SWIFT currencies proprietary service providers - service services Name providers 0130 0140 0150 0160 0170 0180 0190 0200 0210 0220 0230 0240 0250 0260 0270 0280 Z 09.02 - FMI services - Mapping to Critical and Essential FMIs (FMI 2) Critical FMI Essential FMI ID representing combination of user, FMI, system type and intermediary (IDFMI) Country Critical Function ID Core Business Line ID 0010 0020 0030 0040 0050 0060 Z 09.03 - FMI services - Key metrics (FMI 3) Key metrics ID representing combination of Segment Estimated Number of Number of Number of Value of user, FMI, (only for Initial Initial Value of Value of Number of Value of Peak of additional clients clients transactions transactions Cumulated system type and CCPs) Contribution margin on margin on positions on positions transactions transactions Credit liquidity or liquidity or covered by covered by on on notional intermediary (SEG) to default fund proprietary client proprietary on client on client on client line collateral collateral omnibus segregated proprietary proprietary amount (IDFMI) account accounts accounts accounts accounts accounts requirements requirements in accounts accounts accounts accounts a stress situation 0010 0020 0030 0040 0050 0060 0070 0080 0090 0100 0110 0120 0130 0140 0150 0160 0170 40/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Z 09.04 - FMI Services - CCPs- Alternative provider (FMI 4) ID representing combination of user, FMI, system type and intermediary Product Type Substitutability (Y/N) Alternative provider ID alternative provider (CCP only) 0010 0020 0030 0040 0050 Z11.00 - Intragroup Liabilities, excluding Derivatives (LIAB G 1) Reconciliation with aggregated Z11.00 - Intragroup Liabilities, excluding Derivatives data N° Relationship with Row Column Insolvency Ranking Contract Identifier Name of the counterparty Identifier of the counterparty Type of identifier Type of Liabillity counterparty 0010 0020 0021 0030 0040 0045 0050 0053 0055 0056 Z11.00 - Intragroup Liabilities, excluding Derivatives Amount If Third Amount of Outstanding Earliest meeting the Qualifying Amount Governing Country, Accrued Issuance Legal pledge, lien Guarantor if Principal Currency Redemption conditions as Own Qualifying as Law Contractual Interest Date Maturity or applicable Amount Date for MREL Funds Owns Funds Recognition collateral eligibility 0060 0070 0080 0090 0100 0110 0120 0130 0150 0160 0175 0180 0190 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 41/47 OJ L, 10.12.2025 ENZ12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2) Reconciliation with Z12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2) aggregated data N° If Third Country Law, Outstanding Principal Row Column Insolvency Ranking ISIN Type of Instrument Governing Law Contractual Currency Amount Recognition 0010 0020 0030 0040 0050 0060 0070 0080 0090 0110 Z12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2) Current Issue Earliest Redemption Paying Accrued Interest Coupon Type coupon rate Legal Maturity Public/Private Placement Counterparty identifier Type of identifier date Date Agent (%) 0120 0130 0140 0150 0160 0170 0180 0190 0210 0215 Z12.00 - Securities (Including CET1, AT1 & Tier 2 Instruments; Excluding intragroup) (LIAB-G 2) Amount of Amount meeting Exchanges Securities Central Securities Qualifying as Own Amount Qualifying Settlement Systems Registrar pledge, lien or Guarantor the conditions for are Listed On Depository Funds as Owns Funds collateral MREL eligibility 0220 0230 0240 0250 0270 0280 0305 0310 0320 42/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Z13.00 - All Deposits (excluding intragroup) (LIAB-G 3) Reconciliation with Z13.00 - All Deposits (excluding intragroup) (LIAB-G 3) aggregated data Amount Amount meeting N° Out­ Current Issuance Insol­ Counter­ of the Earliest Contract Type of Govern­ standing Accrued Interest Date for Row Column vency party Currency pledge, condi­ Redemp­ Identifier identifier ing Law Principal Interest Rate Term Ranking identifier lien or tions for tion Date Amount (%) Deposits collateral MREL eligibility 0010 0020 0025 0030 0035 0040 0045 0050 0060 0070 0080 0090 0110 0115 0120 0130 Z14.00 - Other financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G 4) Reconciliation with Z14.00 - Other financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G 4) aggregated data N° Type of If Third Country, Insolvency Contract Name of the Counterparty Type of Row Column Governing Law financial Contractual Ranking Identifier counterparty identifier identifier liabilities Recognition 0010 0020 0030 0040 0050 0055 0060 0065 0070 0075 0080 Z14.00 - Other financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G 4) Amount Current Amount of meeting the Amount Outstanding Accrued Interest Issuance Earliest Legal Qualifying as Currency pledge, lien Guarantor conditions for Qualifying as Principal Amount Interest Rate Date Redemption Date Maturity Own Funds or collateral MREL Owns Funds (%) eligibility 0090 0100 0110 0120 0130 0140 0150 0170 0180 0205 0210 0220 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 43/47 OJ L, 10.12.2025 ENZ15.00 - Derivatives (LIAB-G 5) Reconciliation with Z15.00 - Derivatives (LIAB-G 5) aggregated data N° Master Agreement Type of Master ISDA Protocol Resolution Stay Name of Column Insolvency Ranking Counterparty identifier ID Agreement Adherent - Entity Recognition counterparty 0010 0020 0030 0040 0050 0061 0071 0075 0080 Z15.00 - Derivatives (LIAB-G 5) Governing law of Number of Country of Intragroup Net Mark-to-Market Value of Net Estimated Close- Estimated Early Type of identifier master agreement/ Transactions Counterparty Transaction Value Collateral Posted Out Amount Termination Amount single contract Covered 0085 0090 0095 0100 0110 0120 0130 0140 0150 Z16.00 - Secured Finance transactions, excluding intragroup (LIAB-G 6) Reconcilia­ tion with Z16.00 - Secured Finance, excluding intragroup (LIAB-G 6) aggregated data N° Master Counter­ Country of Governing Number of Net Amount Net Amount Insolvency Name of the Type of Column Agreement Type of MA party Counter­ Law of MA/ Transactions of Funding of Collateral Ranking counterparty identifier ID identifier party single deal Covered Received Posted 0010 0020 0030 0040 0050 0055 0060 0065 0070 0080 0090 0100 0110 44/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj EN OJ L, 10.12.2025Z17.00 - Other Non-Financial Liabilities (not included in other tabs, excluding intragroup) (LIAB-G-7) Reconciliation with Z17.00 - Other Non-Financial (not included in other tabs, excluding intragroup) (LIAB-G-7) aggregated data N° Qualify­ Amount Insol­ Counter­ Outstand­ Date of Contract Type of Govern­ Type of non Date of ing as Qualifying Row Column vency party ing Currency Recogni­ Identifier identifier ing Law financial liabilities Maturity Own as Owns Ranking identifier Amount tion Funds Funds 0010 0020 0030 0040 0050 0060 0065 0070 0080 0090 0100 0110 0120 0130 0140 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 45/47 OJ L, 10.12.2025 ENEN OJ L, 10.12.2025 ANNEX II Single data point model All data items set out in Annex I shall be transformed into a single data point model which is the basis for uniform IT systems of institutions and resolution authorities. The single data point model shall meet the following criteria: (a) it provides a structured representation of all data items set out in Annex I; (b) it identifies all the business concepts set out in Annex I; (c) it provides a data dictionary identifying table labels, ordinate labels, axis labels, domain labels, dimension labels and member labels; (d) it provides metrics which specify the property or amount of data points; (e) it provides data point definitions that are expressed as a composition of characteristics that univocally identify the financial concept; (f) it contains all the relevant technical specifications necessary for developing IT reporting solutions producing uniform resolution planning data. 46/47 ELI: http://data.europa.eu/eli/reg_impl/2025/2303/ojEN OJ L, 10.12.2025 ANNEX III Validation rules The data items set out in Annex I shall be subject to validation rules ensuring data quality and consistency. The validation rules shall meet the following criteria: (a) they establish the logical relationships between relevant data points; (b) they contain filters and preconditions that specify a set of data to which a validation rule applies; (c) they check the consistency of the reported data; (d) they check the accuracy of the reported data; (e) they set default values which shall be applied where the information concerned has not been reported. ELI: http://data.europa.eu/eli/reg_impl/2025/2303/oj 47/47