EBA · 2026_7681 Final Q&A

Reporting of key values for open sheet tables starting with Z 07.01

Regulation
Directive 2014/59/EU (BRRD)
Article
11
Topic
BRRD Reporting
Submitted by
Other
Submitted
2026-01-14
Answered
2026-04-03
Answer provided by
ESAs (EBA, ESMA, EIOPA)

Question

We kindly ask for clarification regarding the reporting of key values in case of open sheet tables starting with Z_07.01 for the RESOL2 module. How should the information regarding the location of critical function be reported considering there are two mandatory keys?

Background

According to the instructions, Z 07.01 templates shall be reported once for each Member state (identified as ‘country’) in which the group is active. In all cases (irrespectively of the entry point), branches shall be aggregated in the report of the country in which they provide services.  For Regional Reporting (only when applicable) the region should be defined for information at the level of a region. The name of the region should be provided in a free text using the following convention: Member state – name of the region. For the name of the member states, use the respective two letter abbreviation. For the name of the region use the code or codes in the NUTS 2021 classification. In the DPM for the tables starting with Z_07.01 the following dimensions are available: Location of critical function (Countries applicable for open axis tables – Resolution open tables)_Without_x0 → Key value (LCF) Location of critical function (country + region) (Identification String) → Key value (LCR) The tables contain two keys (LCF and LCR) and both are mandatory to be reported.  Among the allowed values for the LCF key are country codes and the following values:  qx2011 European Economic Area (EEA)            qx2009 Countries other than country of incorporation of the reporting institution / location of critical function         x33       European Union (EU) qx2014 All countries qx2000 Other Countries  qx2008 Country sub-region In which cases are values such as %x% (e.g. key qx2014 – “All countries”) expected for the LCF key?  If the region is not applicable in case of the country of the reporter, what to fill for LCR key, should the LCF key be repeated?, e.g. csv file: datapoint,factValue,LCF,LCR dp5488932,123,eba_GA:SI,SI dp5488932,234,eba_GA:qx2000,qx2000

Answer

For open sheet tables starting with Z_07.01 under the RESOL2 module, both keys LCF and LCR are mandatory and must be reported.  Regarding the LCF key, only Member State codes are expected to be provided.   In cases where regional specification is not applicable, the LCR should be filled with the value “N/A”.​  In cases where regional specification is applicable, the LCF should contain the code for “Country sub-region” (eba_GA_qx2008) and the LCR should be filled with the relevant NUTS 2021 classification code.

Original source: European Banking Authority, Q&A ID 2026_7681

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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