ITS (Annex II: Instructions), II.20.4, p. 64 II. 20 Z 08.01— Relevant services (SERV 1) II.8.1; General instructions

We would appreciate a confirmation of the following interpretation: In the context of a group level resolution planning reporting, only services associated with core business lines, whose continuity is necessary for the effective execution of the resolution strategy and any consequent restructuring are reported in Z08.01 of the 2026 Resolution Reporting. Is the understanding correct, that essential services of core business lines which are mapped in Z07.03 only to legal entities that are classified as liquidation entities in the PIA Assessment of the Resolution Authority must not be reported by the Union Parent Undertaking or Resolution Entity on a consolidated basis in Z08.01?

According to the final report, we understand that for Liquidation entities being part of groups, resolution planning reporting is expected as follows (Final report on draft ITS on Resolution Planning reporting (EBA/ITS/2025/04)): 2.2 Reporting changes topic by topic (p. 11): 2.2.5 Reporting by  liquidation entities 26. To the extent that liquidation entities (regardless of whether they are part of a group) are not subject to simplified obligations,  they will be subject to reporting only the organisational structure, aggregate liability data, providing a criticality assessment of their economic functions, and reporting on FMI . The intention here is to limit the reporting burden on these entities, while ensuring that resolution authorities receive representative data from the banks in their jurisdiction. 2.3 Cost of compliance (p. 19): 63. For institutions that are not part of a group , reporting is expected as follows: […] b. Liquidation entity (not subject to simplified obligations): i. to limit the reporting obligations, only data on the Organisational Structure (shareholdings), Aggregate Liability Data, Financial Market      Infrastructures Report (FMIR) and Critical Functions will be requested; ii.  reporting solely at individual level, by definition, meaning reports relating to group structures are out of scope. 64. For reporting by Groups (p. 20): […] d.  Liquidation entities that are part of a group  and are not subject to simplified obligations: i. reporting by these entities has been aligned with the reduced reporting obligations of liquidation entities that are not part of a Group.