Resolution reporting and MREL/TLAC: EBA templates

What resolution reporting covers

Under the Bank Recovery and Resolution Directive, resolution authorities plan in advance how each bank could be resolved if it failed. To do that they need the same core data from every bank, in the same form. Since the reference date of 31 December 2025 that data comes in two reports, set out in Commission Implementing Regulation (EU) 2025/2303, which replaced Implementing Regulation (EU) 2018/1624.

01RESOL1: organisation and liabilitiesLegal entities and ownership, the structure of liabilities and what can be bailed in, own funds requirements, intragroup links, major counterparties, deposit insurance and liabilities by type (templates Z 01.01 to Z 06.00 and Z 11.00 to Z 17.00).

02RESOL2: critical functions and servicesWhich economic functions are critical, the legal entities and services they depend on, and the financial market infrastructures the bank uses (templates Z 07.01.1 to Z 09.04).

03MREL and TLACThe minimum requirement for own funds and eligible liabilities (MREL) and, for global systemically important banks, total loss-absorbing capacity (TLAC): key metrics, composition, internal MREL, funding structure, creditor ranking and instruments under third-country law (templates M 01.00 to M 07.00).

04MREL decisions and notificationsResolution authorities report the MREL they set to the EBA (template M 20.00). Banks notify when a contractual term recognising bail-in cannot be included in a liability governed by third-country law (templates N 01.00 to N 02.00).

31 Dec 2025the first reference date of the new RESOL1 and RESOL2 reportsSingle Resolution Board →

31 Marcheach year for RESOL1, and 30 April for RESOL2, on the previous 31 DecemberEUR-Lex, Implementing Regulation (EU) 2025/2303 →

2,581active checks in EBA’s 4.2 rules for resolution, MREL and TLAC, across five modulesLine4 count of the EBA 4.2 package →

Who files, and when

Banks send RESOL1 by 31 March and RESOL2 by 30 April each year, on data as at the previous 31 December (Implementing Regulation (EU) 2025/2303). For banks under the Single Resolution Board, the first cycle of the new reports used the reference date of 31 December 2025, and the SRB collects them from national resolution authorities in xBRL-CSV, in EBA reporting framework 4.2 (SRB).

MREL and TLAC reports go to both the competent authority and the resolution authority, under Implementing Regulation (EU) 2021/763, last amended with effect from June 2024 (EBA). Depending on the entity and the template they are quarterly, half-yearly or yearly.

What goes wrong in validation

Resolution data is checked harder than most returns. More than half of the RESOL1 rules Line4 Check runs can block a filing, against none in EBA’s NSFR, ALMM and IRRBB modules. EBA’s 4.2 package has 122 active RESOL1 rules, written out into 1,850 checks.

01Totals that must add upLiabilities excluded from bail-in must equal the sum of their kinds: covered deposits, the secured part of secured liabilities, protected client and fiduciary liabilities, liabilities of under seven days to payment systems and CCPs, and liabilities critical to daily operations (rule v11901_m, blocking).

02Rules that arrived lateEBA’s hotfix for framework 4.2 added RESOL1 and RESOL2 validation rules that had been left out for technical reasons. A file that passed before the hotfix can fail after it.

03MREL deductionsBought-back instruments under a general prior permission reduce the reported eligible liabilities, and the figures are reported net. EBA’s Q&A 2022_6576 explains how, and which checks a large deduction can break. In 4.2, EBA has switched off one of them, v10777_m.

04The authority’s own checksResolution authorities add checks of their own. The SRB publishes Level 3 data quality checks and encourages banks to run them before they submit. Line4 Check runs EBA’s rules, not the SRB’s.

On a resolution weekend there is no time to fix the data.

An example: a capital requirement that cannot be too low

Rule v6433_m in EBA’s 4.2 RESOL1 module checks template Z 03.01, own funds requirements. Here it is with simple numbers.

Own funds requirements, Z 03.01

Pillar 1 minimum: 8%
Pillar 2 requirement: 2.5%
Total SREP capital requirement ratio, as reported (row 0300): 2.5%

How the rulebook writes it{Z_03.01,r0300,c0010,} >= 0.08

The same check, in plain words

The total SREP capital requirement includes the 8% Pillar 1 minimum, so it can never be below 8%. Here it should be 10.5%. A bank that reports only its 2.5% Pillar 2 requirement fails the check, and because the check is blocking, the report would normally be rejected.

Rule v6433_m is a blocking check in EBA’s 4.2 RESOL1 module. The numbers are illustrative.

Check resolution and MREL reports before you submit them

Line4 Check runs 2,487 of EBA's 2,581 active resolution, MREL and TLAC checks (96%), across the five modules below, in your browser. The checks it does not run yet are mostly checks on text cells of open tables. Try EBA’s own samples, or drop in your own file. Your file never leaves your computer. It is a free check to catch problems early, not a substitute for your resolution authority’s own validation.

Free tool · Line4 CheckCheck resolution and MREL reports against EBA's rules, in your browser

Line4 Check runs 2,487 of EBA's 2,581 active checks (96%) across these 5 modules, on an xBRL-CSV package or an XBRL-XML instance. Your file never leaves your computer. It is a free check, not a substitute for your authority's own validation.

Resolution planning: organisation and liabilities RESOL11,826 of 1,850 checks · 98%Try EBA's sample →
Resolution planning: critical functions and services RESOL2295 of 337 checks · 87%Try EBA's sample →
Loss-absorbing capacity MREL and TLAC318 of 342 checks · 92%Try EBA's sample →
Decisions on loss-absorbing capacity MREL decisions33 of 35 checks · 94%Try EBA's sample →
Bail-in impracticability notifications Notifications15 of 17 checks · 88%Try EBA's sample →

Check your own file

Why checking at submission matters

Resolution planning assumes the data will be there when it is needed, often over a single weekend. A report that is validated when it is submitted, not months later, is a report an authority can act on.

That is the first step to real-time supervision: validated data, sent straight from the bank’s systems, seen as it changes. On top of it, AI can read the movements that matter, such as a fall in bail-in-able liabilities, and draft the question for the authority, citing the cells behind it. Rules decide whether the data is right. People decide what it means.

Put it to workBefore you submit resolution reports

1Map last year’s resolution templates to RESOL1 and RESOL2 under Implementing Regulation (EU) 2025/2303.
2Treat blocking rules as hard stops: far more resolution checks block a filing than in most EBA modules.
3Reconcile liability data with your COREP and FINREP figures before you submit.
4Run your resolution authority’s own data checks, such as the SRB’s Level 3 checks, as well as EBA’s rules.
5Check MREL deductions against EBA’s Q&A 2022_6576 before you file M 02.00 and M 03.00.

Where Line4 fits

Line4 is SupTech software for financial regulators. It collects returns in XBRL, Excel and CSV by portal, API or MCP, validates them against your taxonomies and rules at the point of submission, and puts AI to work reading them, with supervisors making every decision. If you work with a standard we have not yet run in production, we will say so plainly and show you how we would approach it.

You can try validation at the gate now on an EBA filing: our free EBA validator checks filings for 41 EBA modules, in xBRL-CSV or XBRL-XML, against EBA's own rules, in your browser, without uploading anything. Guides to the returns it checks: IRRBB reporting, NSFR reporting, ALMM reporting, Asset encumbrance reporting, PSD2 fraud reporting, Funding plans reporting and Supervisory benchmarking.

Questions

What is resolution reporting?

Resolution reporting is the data banks give resolution authorities so they can plan how a failing bank could be resolved: its legal entities, liabilities, own funds requirements, critical functions, services and financial market infrastructures. In the EU it follows Commission Implementing Regulation (EU) 2025/2303.

What are RESOL1 and RESOL2?

The two resolution planning reports in EBA reporting framework 4.2. RESOL1 covers organisation and liability data (templates Z 01.01 to Z 06.00 and Z 11.00 to Z 17.00). RESOL2 covers critical functions, relevant services and financial market infrastructures (templates Z 07.01.1 to Z 09.04).

When are resolution reports due?

RESOL1 by 31 March and RESOL2 by 30 April each year, on data as at the previous 31 December (Implementing Regulation (EU) 2025/2303). The first reports under the new rules used the reference date of 31 December 2025.

What is MREL and TLAC reporting?

Reporting on the minimum requirement for own funds and eligible liabilities (MREL) and, for global systemically important banks, total loss-absorbing capacity (TLAC), in templates M 01.00 to M 07.00 under Implementing Regulation (EU) 2021/763. It goes to the competent authority and the resolution authority, quarterly, half-yearly or yearly depending on the entity and template.

Can I validate resolution and MREL reports for free?

Yes. Line4 Check runs 2,487 of EBA's 2,581 active resolution, MREL and TLAC checks (96%) in your browser, on xBRL-CSV or XBRL-XML, without uploading the file. It runs EBA’s rules, not the SRB’s own Level 3 checks, and is not a substitute for your authority’s own validation.

Sources

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Resolution reporting and MREL and TLAC reporting, explained