EBA · 2026_7844 Final Q&A

Reporting template RESOL 2 – Z.08.02

Regulation
Directive 2014/59/EU (BRRD)
Article
11, para. 3
Topic
BRRD Reporting
Submitted by
Credit institution
Submitted
2026-04-24
Answered
2026-10-09
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

With reference to the reporting template RESOL2 - Z 08.02 SERV 2 we would kindly ask for a clarification: column “Contract ID - 0080” has obviously been defined as a primary key, which results in the fact, that values need to be submitted for this column in any case. However, the column “Contract ID - 0080” can only be filled out once column “Legal/ Contract Type - 0070” is not set to “owned”. An owned asset does not have a contract ID attached to it and is thus reported as an empty string. May we kindly ask you to confirm our view in this regard?

Background

In Z.08.02 column 0080 – Contract ID was modelled to be a primary key. Hence any rows without data in column 0080 cannot be reported. Since there is no official workaround provided by the EBA, we were advised by the OeNB to report without theses rows until further notice.

Answer

In line with Q&A 2026_7733, where an asset is owned and is not governed by a contractual arrangement, “Not applicable” shall be reported in Z 08.02, c0080 (“Contract ID”). The instructions will be amended at the next available opportunity to clarify this treatment.

Original source: European Banking Authority, Q&A ID 2026_7844

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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