EBA · 2026_7823 Final Q&A

Template Z09.01: EBA Taxonomy alignment with ITS Requirements -Annex II instructions

Regulation
Directive 2014/59/EU (BRRD)
Article
11
Topic
BRRD Reporting
Submitted by
Credit institution
Submitted
2026-04-10
Answered
2026-10-09
Answer provided by
ESAs (EBA, ESMA, EIOPA)

Question

Does the EBA taxonomy need to be updated to allow column 0110 of template Z09.01 to be left null when col 0090 is 'Direct', consistent with the Annex II instructions?

Background

For template Z09.01 – FMI Services (Providers and Users), the Annex II instructions state that column 0110 (“Criticality assessment by provider”) may remain empty when 'Direct' is reported in col 0090.   However, the technical taxonomy currently does not permit column 0110 to be left blank. This is confirmed per following response from Nasdaq: "From the perspective of the EBA XBRL Taxonomy and the relevant annotated templates for the RES module, column 0110 is defined as one of the key fields in report Z 09.01. Consequently, this column, together with the other applicable key columns, forms a unique key combination for each row of the template, thereby preventing the duplication of records. In addition, Annex II – Instructions on Resolution Planning Reporting published by the EBA also identifies this column as participating in the formation of a primary key, which must be unique for each row of the template. Therefore, from a technical standpoint, the presence of an empty value for the data driven dimension “qIFM – Intermediary facilitating access to a FMI” does not appear feasible. Such a scenario may prevent the correct generation of the relevant hypercube and, as a result, may not allow the creation of valid cell contexts for facts in the final XBRL output file."

Answer

Column 0110 of template Z 09.01 will remain part of the primary key and therefore cannot be reported as null. Where “Direct” is reported in column 0090, “Not applicable” shall be reported in column 0110 instead. The instructions will be amended at the next available opportunity to reflect this treatment.

Original source: European Banking Authority, Q&A ID 2026_7823

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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