Question ID
2026_7742
Legal act
Directive 2014/59/EU (BRRD)
Topic
BRRD Reporting
Article
Regulation 2025/2303
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2025/2303 - ITS on Resolution Planning Reporting
Article/Paragraph
Article 7
Type of submitter
Credit institution
Subject matter
RES 4.2 taxonomy - template Z_01.02 “Ownership Structure”
Question

The bank has noticed an inconsistency identified in the RES 4.2 taxonomy regarding template Z_01.02 “Ownership Structure”.

In this template, the technical key is currently set only on field 0020 – “Investor Code” (Unique identifier of the legal entity or investor). Since each investor may be associated with more than one investee, this results in a duplication of the key whenever multiple relationships exist for the same investor.

Given that the key must be unique, it is not possible under the current setup to correctly represent the group structure. Otherwise, generating a duplicated key would make the file incorrect and not processable and would result in an error of the whole RESOL1 package.

Background on the question

RESOL1 new reporting package - RES 4.2 taxonomy inconsistency

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because EBA guidance or clarification is not needed. This can be the case where harmonisation of practices through the Q&A process is not considered necessary; or that the issue is not material, for example because it is considered to be relevant only to a limited set of institutions or other stakeholders.

Status
Rejected question