EBA · 2026_7813 Rejected question

Concerns on reporting on all relationships between investor and investee in Z01.02 of RESOL1 in alignment with the indication of key value as marked in the DPM 4.2 module

Regulation
Directive 2014/59/EU (BRRD)
Article
11, para. 3
Topic
BRRD Reporting
Submitted by
Credit institution
Submitted
2026-04-03
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Question

How to report correctly on the relationship of the investor (Z01.02, column 0020 “Code”) and the investee (Z01.02, column 0050 “Code”) when the investor invests in multiple investees? Could you please adjust the technical requirements stated in the Annotated Table Layout in the DPM 4.2 module (20260106 Annotated Table Layout RES 4.2 RESOL1RES 4.2.xls) and apply the setting of ‘Key value’ to both column 0020 as well as to column 0050?

Background

In template Z01.02 of the RESOL1 it is required to report on the Ownership structure, providing an overview over the group’s legal and ownership structure (Annex II (II..2.1), Annex_for_it_solutions_disclaimer). As in our group’s structure an investor can be related to a diversity of investees, hence in column 0020 the investor will appear multiple times with the same reported code. However, while generating the required XBRL, the additional rows on the investor (with different investees) are deleted as solely column 0020 is marked as “Key value”. In our view column 0050 should be marked as “Key value” as well, to prevent the deletion of the additional investees (column 0050) related to the same investor (column 0020).
No answer published yet.

Original source: European Banking Authority, Q&A ID 2026_7813

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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