EBA · 2026_7694 Rejected question

DPM 4.2 Resolution Planning reporting Template Z12 Treatment of the “Instrument Type” field

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
na
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2026-01-26
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Question

With reference to the DPM 4.2 Resolution Planning reporting framework and, in particular, to Resolution Plan Template Z12, field “Type of instrument”, could you confirm the correct classification of the instruments listed below under the Italian jurisdiction for reporting purposes?

Background

Template Z12 requires institutions to classify liabilities and capital instruments according to the “Type of instrument”. In order to ensure consistent and harmonised reporting, clarification is requested on the appropriate classification to be applied in Template Z12. For the purposes of reporting the Z12 Model, we ask whether the following classifications that we will adopt, based on the substantial characteristics of the methods of transfer of the instruments and for the exercise of the investors' patrimonial and administrative rights, are compliant with the Supervisory Authority's expectations: 1) “Bearer bonds” including:                   a) Senior bond                  b) Senior non-preferred bond                  c) Subordinated bond                  d) Structured bond (incl. certificates)                  e) Covered bond 2) “Titles of ownership” including:                  a) Ordinary share issued 3) ”Certificates of deposit / Commercial paper” including:                   a) Certificate of deposit / Commercial paper
No answer published yet.

Original source: European Banking Authority, Q&A ID 2026_7694

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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