EU Resolution Planning Reporting Revised ITS Deadline: EBA Framework 4.2

• The European Banking Authority's (EBA) overhaul of the Implementing Technical Standards (ITS) on resolution planning reporting has been completed.
• The revised ITS introduces a new framework for resolution planning reporting, which will be applied by banks as of reference date 31 December 2025.
• Banks must ensure accuracy, completeness, and timely provision of data reported in reviewed templates to support the implementation of the resolution strategy.

The ability to provide necessary data to support resolution strategy implementation is a key resolvability issue.

The European Banking Authority's (EBA) overhaul of the Implementing Technical Standards (ITS) on resolution planning reporting has been actively contributed to by the Single Resolution Board (SRB). This comprehensive review aimed to reflect the evolution of policies and data needs supporting resolution planning processes, while reducing reporting burdens for banks. The revised ITS, published in the EU Official Journal on 10 December 2025, lays down new rules for resolution planning reporting, repealing the former Commission Implementing Regulation (EU) 2018/1624. The overhaul is expected to promote harmonisation, proportionality, and simplification in resolution planning reporting, as well as improve data usability collected by national resolution authorities.

The revised ITS introduces a new framework for resolution planning reporting, which will be applied by banks as of reference date 31 December 2025. The EBA has released the final technical package for its EBA framework 4.2, covering the resolution planning module with harmonised templates proposed to be used by banks. The SRB will no longer collect current LDR/CFR/FMIR/CIR templates, replacing them with the new harmonised template proposed under the revised ITS. This transition requires banks to ensure accuracy, completeness, and timely provision of data reported in reviewed templates.

The ability to provide necessary data to support resolution strategy implementation is a key resolvability issue. Banks' top management must consider this when testing operational readiness. The SRB can consider failure to comply with information requirements as an impediment to resolvability, potentially significant. To ensure banks meet reporting deadlines, the SRB recommends implementing measures to facilitate high-quality and complete data submission.

Lawyers and compliance officers should ensure their clients have the necessary IT processes in place to facilitate a timely, controlled, and robust reporting process generating consistent and reliable results, as failure to comply with information requirements can be considered an impediment to resolvability.

Source: Original reporting via SRB