EBA · 2026_7733 Final Q&A

Resolution Templates

Regulation
Directive 2014/59/EU (BRRD)
Article
Art. 11, para. 3
Topic
BRRD Reporting
Submitted by
Credit institution
Submitted
2026-02-24
Answered
2026-06-26
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

We need additional guidance in Z08.02 on how to report the field Governing Law (0090) when the field 0070 is reported as owned.

Background

Based on the EBA validation rule e09342_e, in Z_08.02, all key columns must be filled in and no empty value in columns (c0020, c0040, c0050, c0060, c0070, c0080, c0090, c0100, c0110, c0120) are allowed.  With this setup, the template cannot accept rows where the Governing Law (0090) should be Not applicable as the corresponding operational asset is owned  (0070), since for field 0090 the drop down list only allows the ISO code of Countries.

Answer

If an asset is owned and not governed by a contractual arrangement, in the absence of an option allowing to report the requirement as “Not applicable”, reporting entities should report the country code of the reporting entity or, alternatively, 'GA:qx2000' All other countries.

Original source: European Banking Authority, Q&A ID 2026_7733

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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