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In forceResolution, MREL and TLACLast checked 11 November 2026

MREL decisions report, resolution authorities to the EBA (MREL_DECISIONS)

A regulatory return listed by the European Banking Authority (EBA), European Union.

Tells the EBA how resolution authorities have set MREL (the minimum amount of own funds and eligible liabilities a bank must hold so it can be resolved) for each institution. The EBA uses this, together with the MREL and TLAC reporting by banks, to understand how MREL is set across Member States and for its regular MREL reports. The 2026 amendment moves the reporting from annual to twice a year so the EBA's data stay current. Source

Official title: ITS on reporting of MREL decisions: Commission Implementing Regulation amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/622 as regards the frequency of reporting and the information to be reported (document C(2026) 1498); template M 20.00 'Reporting on MREL decisions'.

Check a MREL decisions file, freeEvery EBA rule for MREL decisions, in plain words

The facts

Who files
Resolution authorities, not banks. 'Each resolution authority, in coordination with competent authorities, shall inform the EBA of the MREL set for each institution under its jurisdiction'; for resolution groups the group-level resolution authority reports for the Union parent undertaking on a consolidated basis, and the Single Resolution Board reports on decisions for entities under its remit (Annex II, Part I). The 4.2 page footnote marks this module as 'Reporting from NCAs/NRAs to the EBA only'. Source
How often
Twice a year, for the MREL applicable as of 30 June and as of 31 December (Article 4 of Implementing Regulation (EU) 2021/622 as replaced by Article 1 of the amending act). Before the amendment the reporting was annual (recital 2 of the amending act). Source
Deadline
'For the MREL applicable as of 30 June, by 16 September of that year; for the MREL applicable as of 31 December, by 18 March of the following year' (Article 4 'Reporting periods and submission dates', as replaced by the amending act). Source
Format
xBRL-CSV, XBRL-XML. Firms file in the data exchange format their national authority sets, following the EBA data point model and its validation rules. Authorities send the data to the EBA in xBRL-CSV only for reference dates from 31 March 2026; for earlier reference dates the EBA accepted xBRL-XML or xBRL-CSV. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
In forceIn force: the 4.2 page lists the ITS with 'Status: In force' and the EBA product page gives 'Application date: 31/03/2026'. The legal act itself is not changing, but reporting framework 4.4 (phase 1) lists 'MREL decisions - Technical amendments to DPM and taxonomy' with expected first reference date 12/2026. In the 4.4 taxonomy package MREL_DECISIONS has a new module version (1.2.1) from reference date 31 December 2026, replacing the 4.2 version (1.2.0, from 31 December 2025). first_reference_date here is the first reference date of the 4.2 module version (the 4.2 page gives 12/2025 for the MREL decisions changes). Source
Legal basis
Group
Resolution, MREL and TLAC
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a MREL_DECISIONS file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: all 34 of EBA's active checks.
  • EBA release 4.4 phase 1: all 35 of EBA's active checks.

Every EBA rule for MREL decisions, in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (1)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • Reporting of MREL decisions (M 20.00)

Templates of module MREL_DECISIONS in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Release 4.4 phase 1 has the same 1 template codes. Source

Validation rules

5 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active MREL_DECISIONS_4.2 rules to reference dates from 2025-12-31 to 2026-12-30. Release 4.4 phase 1 (MREL_DECISIONS_4.4): 6 active of 6 listed.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module MREL_DECISIONS_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 5 of 6 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

Published only added up across firms. EBA MREL dashboard (aggregate): Twice-yearly summary of resolution planning in the EU: MREL requirements, eligible resources, shortfalls and roll-over needs, for banks with a resolution strategy. Source

Where it is published (PDF, interactive visualisation on EDAP)

  • EBA MREL dashboard

    Added up across firms · PDF, interactive visualisation on EDAP

    Twice-yearly summary of resolution planning in the EU: MREL requirements, eligible resources, shortfalls and roll-over needs, for banks with a resolution strategy. Its data points come from the MREL and TLAC templates and the MREL decisions template (M 20.00). Source

Official documents (19)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Legal Act (MREL_DECISIONS)

    Legal text · DOCX · 86.2 KB · 17 March 2026

    Amending act; the file is undated ('of XXX').

    SHA-256 7065eb9172c2show in full7065eb9172c2cb59322351a9d85388401dd396c8571bbca5c83a062e7467e6b1
  • Templates (MREL_DECISIONS)

    Template · XLSX · 14.8 KB · 17 March 2026

    Annex I, template M 20.00.

    SHA-256 6f5fdfb058e3show in full6f5fdfb058e3d075abd08b6282251456ffb1f53ecbfa80f52d1f8ad49efb626b
  • Instructions (MREL_DECISIONS)

    Instructions · DOCX · 89.6 KB · 17 March 2026

    Annex II, instructions for completing reporting on MREL decisions.

    SHA-256 19d47620ff04show in full19d47620ff048b9bbb675b2e1310dcf670daaee3be6e3bb4b2234a5056532391
  • Final report on final draft ITS amending the ITS on reporting of MREL decisions

    Other · PDF · 493.5 KB · 12 September 2025

    The related press release is dated 12 September 2025.

    SHA-256 b342bed9059eshow in fullb342bed9059e8f8aab6836cbc90a13751c2baa5a04169eb24b6e4843278f189b
  • Reporting framework 4.2

    List of returns · HTML

    Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.

  • Taxonomy package 4.2

    Taxonomy · ZIP · 62.0 MB · 13 January 2026

    XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.

    SHA-256 0bf9e33720deshow in full0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
  • Sample files 4.2

    Sample · ZIP · 2.9 MB · 13 January 2026

    SHA-256 41fb8435ce33show in full41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
  • DPM table layout and data point categorization (4.2.1)

    Template · ZIP · 17.5 MB · 27 February 2026

    Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.

    SHA-256 e022598f9f98show in fulle022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
  • Reporting framework 4.4

    List of returns · HTML

  • Taxonomy package 4.4 (Phase 1)

    Taxonomy · ZIP · 9.7 MB · 12 October 2026

    SHA-256 e1d89112fee0show in fulle1d89112fee0f0708631b8f4776360bac8bf3fffdf28fe83164253ace1551ea6
  • Sample files 4.4 (Phase 1)

    Sample · ZIP · 111.5 KB · 12 October 2026

    SHA-256 9443e194a9c9show in full9443e194a9c9827f08011d22d1f63656acf2d8d8ca6dc0837546c4006bd3d099
  • DPM table layout and data point categorization (4.4 Phase 1)

    Template · ZIP · 1.7 MB · 12 October 2026

    SHA-256 be696e982438show in fullbe696e982438ebb12aed58cf854b66a38b4b87cadcd731629bbb41c332d76aad
  • (from 4.0) EBA_Validation rules (latest update 12/10/2026)

    Validation rules · XLSX · 1.1 MB · 12 October 2026

    One row per rule and module version, with the expression, severity, active status and reference-date range.

    SHA-256 38c190fa4c2fshow in full38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
  • Small validation package 14/09/2026: Micro taxonomy package

    Validation rules · ZIP · 1.5 MB · 14 September 2026

    Severity and deactivation updates for the taxonomy (XBRL set folders).

    SHA-256 ea6184a7e3a6show in fullea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
  • EBA filing rule V5.9

    Filing rules · PDF · 1.2 MB · 26 June 2026

    Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.

    SHA-256 bbc23b9ecad5show in fullbbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
  • DPM Know issues (uploaded on 05/11/2026)

    Known issues · XLSX · 69.9 KB · 5 November 2026

    SHA-256 c6753a428649show in fullc6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
  • EBA filing rule V5.8

    Filing rules · PDF · 1.1 MB · 25 February 2026

    SHA-256 dea8d520c922show in fulldea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
  • FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)

    Guidance · PDF · 196.4 KB · 25 November 2025

    SHA-256 ddcccd9e56f0show in fullddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796
  • FAQ for reporting framework release 4.4

    Guidance · DOCX · 126.8 KB · 12 October 2026

    SHA-256 cd65515c169fshow in fullcd65515c169f9e87002a3158816716d14683e8458834361b366149d241251aab

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.