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  1. Home
  2. Single Rulebook Q&A
  3. 2026_7679 Résolution 1 - how liabilities have to be reported on column 0056 of Z11.00
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
02/01/2026
Status
Question under review
Answer prepared by
Answer prepared by the EBA.

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