EBA · 2026_7742 Rejected question

RES 4.2 taxonomy - template Z_01.02 “Ownership Structure”

Regulation
Directive 2014/59/EU (BRRD)
Article
Regulation 2025/2303
Topic
BRRD Reporting
Submitted by
Credit institution
Submitted
2026-03-05
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Question

The bank has noticed an inconsistency identified in the RES 4.2 taxonomy regarding template Z_01.02 “Ownership Structure”. In this template, the technical key is currently set only on field 0020 – “Investor Code” (Unique identifier of the legal entity or investor). Since each investor may be associated with more than one investee, this results in a duplication of the key whenever multiple relationships exist for the same investor. Given that the key must be unique, it is not possible under the current setup to correctly represent the group structure. Otherwise, generating a duplicated key would make the file incorrect and not processable and would result in an error of the whole RESOL1 package.

Background

RESOL1 new reporting package - RES 4.2 taxonomy inconsistency
No answer published yet.

Original source: European Banking Authority, Q&A ID 2026_7742

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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