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In forceResolution, MREL and TLACLast checked 11 November 2026

Resolution planning report, part 2, critical functions, services and financial market infrastructures (RESOL2)

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

The bank resolution directive (BRRD) requires resolution authorities to draw up resolution plans, which outline the actions to take if a bank or investment firm meets the conditions for resolution. RESOL2 is the part of the resolution planning return that maps the firm's critical functions and core business lines to legal entities, the services and operational assets they depend on, and the financial market infrastructure (FMI) services the group provides and uses. The 2025 overhaul aims at full EU harmonisation and at avoiding duplicate data requests. Source

Official title: ITS on resolution planning reporting: Commission Implementing Regulation of 14.11.2025 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, and repealing Commission Implementing Regulation (EU) 2018/1624 (document C(2025) 7604). Module RESOL2.

Check a RESOL2 file, freeEvery EBA rule for RESOL2, in plain words

The facts

Who files
Credit institutions and investment firms report to their resolution authority; for groups, the Union parent undertaking reports to the group-level resolution authority (Articles 2 to 5). Critical function templates Z 07.01.1 to Z 07.01.5 are reported at the level of each Member State where the group operates (Article 3(5)); Z 07.02 to Z 07.04 cover the critical functions and core business lines of any group entity (Article 3(6)); Z 08 and Z 09 templates are reported for all group entities (Article 3(1)). The resolution authority decides whether the data go to it directly or to the competent authority instead (Article 6(2)). Resolution authorities then pass the data on to the EBA under EBA Decision EBA/DC/2020/336. Source
How often
Annual, with data as at the last day of the previous calendar year (Article 6(1)). RESOL2 carries the templates due by 30 April: Z 07.01.1 to Z 07.04, Z 08.01 to Z 08.05 and Z 09.01 to Z 09.04 (Article 6(1), point (b)). The split of templates between RESOL1 and RESOL2 is read from the EBA 4.2 taxonomy module definitions. Source
Deadline
'At the latest by 30 April each year in respect of the last day of the previous calendar year'; where 30 April is not a business day, the next business day (Article 6(1), point (b), and third subparagraph). Unaudited figures may be sent; revised audited figures and any corrections must follow without undue delay (Article 6(3) and (5)). 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 on resolution planning reporting with 'Status: In force' and an expected first reference date of 12/2025, and the EBA product page gives 'Application date: 30/12/2025'. The legal act itself is not changing, but reporting framework 4.4 (phase 1) lists 'Amendments to Resolution Planning - Technical amendments to DPM and taxonomy' with expected first reference date 12/2026. In the 4.4 taxonomy package RESOL2 has a new module version (2.1.0) that applies from reference date 31 December 2026, so the 4.2 version (2.0.0, from 31 December 2025) is replaced from the 2026 year-end report onwards. first_reference_date here is the first reference date of the 4.2 module version. 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 RESOL2 file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: 335 of EBA's 336 active checks (99%).
  • EBA release 4.4 phase 1: 354 of EBA's 355 active checks (99%).

Every EBA rule for RESOL2, in plain words

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

Templates (17)

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

  • Criticality assessment of economic functions (FUNC 1 DEP) (Z 07.01.1)
  • Criticality assessment of economic functions (FUNC 1 LEN) (Z 07.01.2)
  • Criticality assessment of economic functions (FUNC 1 PAY) (Z 07.01.3)
  • Criticality assessment of economic functions (FUNC 1 CM) (Z 07.01.4)
  • Criticality assessment of economic functions (FUNC 1 WF) (Z 07.01.5)
  • Mapping of economic functions to legal entities (FUNC 2) (Z 07.02)
  • Mapping of core business lines to legal entities (FUNC 3) (Z 07.03)
  • Mapping of economic functions to core business lines (FUNC 4) (Z 07.04)
  • Relevant Services (Z 08.01)
  • Relevant services - mapping to operational assets (SERV 2) (Z 08.02)
  • Relevant Services - mapping to roles (Z 08.03)
  • Relevant Services - mapping to critical functions (Z 08.04)
  • Relevant Services - mapping to core business lines (Z 08.05)
  • FMI Services - Providers and Users (FMI 1) (Z 09.01)
  • FMI services - Mapping to Critical and Essential FMIs (Z 09.02)
  • FMI Services - Key Metrics (FMI 3) (Z 09.03)
Show all 17 templates
  • FMI Services - CCPs- Alternative provider (Z 09.04)

Templates of module RESOL2 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 17 template codes. Source

Validation rules

50 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 RESOL2_4.2 rules to reference dates from 2025-12-31 to 2026-12-30. Release 4.4 phase 1 (RESOL2_4.4): 55 active of 55 listed.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module RESOL2_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: 50 of 55 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

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (20)

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 (RESOL1)

    Legal text · DOCX · 90.3 KB · 14 November 2025

    Date is the date of the act as printed in the file ('of 14.11.2025'). Shared by RESOL1 and RESOL2.

    SHA-256 653b62a4af6bshow in full653b62a4af6bd67ae8030cd5c60c0563b17d054d8cff3ca1e4b5fa9ea8f821f0
  • Templates (RESOL1)

    Template · XLSX · 143.2 KB · 5 February 2026

    Annex I templates for both RESOL1 and RESOL2.

    SHA-256 9e51d7817c1bshow in full9e51d7817c1bff02761c775e2690ee7b2ae3c73968f8c7d1e8619f80a81c9a7f
  • Instructions (RESOL1)

    Instructions · DOCX · 288.0 KB · 5 February 2026

    Annex for IT solutions (instructions) for all 29 Z templates.

    SHA-256 8fd90e389f1bshow in full8fd90e389f1bb202f70c6236dd19f5d2c197340522d79ca646f20412c5ece833
  • ITS on resolution planning reporting_ adopted

    Legal text · ZIP · 237.3 KB · 19 November 2025

    Adopted act C(2025) 7604 with its annexes (act, Annex I templates and two further annex files).

    SHA-256 d9299d85a5a1show in fulld9299d85a5a1693d4d95fe6b7abc3ee37c0dc38459c94212b0a623179b3577f5
  • Final report on draft ITS on Resolution Planning reporting

    Other · PDF · 909.0 KB · 7 May 2025

    EBA final report with the final draft ITS; states a first reporting reference date of 31 December 2025. The related press release is dated 7 May 2025.

    SHA-256 325482c9b398show in full325482c9b39874ce37c5aa23f700a0106706ce4f4caae55aa6b14f075ac24af7
  • 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.