- Question ID
-
2026_7679
- Legal act
- Directive 2014/59/EU (BRRD)
- Topic
- Resolution plans
- Article
-
7
- Paragraph
-
1&2
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2025/2303 - ITS on Resolution Planning Reporting
- Article/Paragraph
-
Annex II : 3.1
- Name of institution / submitter
-
Crédit Agricole SA / Eddine BEN ABDERRAHMANE
- Country of incorporation / residence
-
France
- Type of submitter
-
Credit institution
- Subject matter
-
Résolution 1 - how liabilities have to be reported on column 0056 of Z11.00
- Question
-
We want to confirm how liabilities have to be reported on column 0056 of Z11.00 ?
It is indicated in "Annex II: Instructions":
Type of Liability
For liabilities which are reported under Z02.00-c0020-Row as “r0210 - Liabilities towards other entities of the resolution group”, indicate the type of liability as it would have been reported in Z02.00, had the liability not been considered as excluded.
We would like to know if operations that are not subject to reclassification in line 0210 of Z02.00 will have to be reported ?
Indeed, following the final taxonomy, we note that control e7484 from the validation rules indicates that column C0056 "type of liability" must not be null:
In Z 11.00, no empty value in columns (c0020, c0021, c0030, c0040, c0045, c0050, c0053, c0055, c0056, c0060, c0080, c0100, c0110, c0120, c0130, c0150)
Furthermore, we note that the list of accepted values for column C0056 is extended to all liabilities in Z02 and not just to liabilities reclassified in line 210.
- Background on the question
-
We want to confirm how liabilities have to be reported on column 0056 of Z11.00 ?
- Submission date
- Status
-
Question under review
- Answer prepared by
-
Answer prepared by the EBA.