Commission Implementing Regulation (EU) 2026/519of 10 March 2026amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/622 as regards the frequency of reporting and the information to be reported(Text with EEA relevance)
32026R0519
European Union
§ Article 128
Article 128, point (2), Article 130 and Articles 135 to 140 of Directive 2013/36/EU. The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements used to calibrate MREL.
0200–0230BALANCE SHEET DATA USED TO CALIBRATE MREL0200
REFERENCE DATE
Reference date of the data reported in columns 0210 to 0230.
0210–0230
BEFORE RESOLUTION
Balance sheet data used to calibrate MREL before resolution.
0210
TREA
Total risk exposure amount in accordance with Article 45(2), point (a), of Directive 2014/59/EU and Article 92(3) of Regulation (EU) No 575/2013.
0220
TOTAL LIABILITIES AND OWN FUNDS (TLOF)
Sum of all liabilities and own funds of the reporting entity. With respect to derivatives, the value to be used shall be the sum of net liability positions, taking into account prudential netting rules.
This item corresponds to the information reported in row 0600 of template Z 02.00 of Annex I to Implementing Regulation (EU) 2018/1624.
0230
TOTAL EXPOSURE MEASURE (TEM)
Total exposure measure in accordance with Article 45(2), point (b) of Directive 2014/59/EU, Article 429(4) and Article 429a of Regulation (EU) No 575/2013.
0270–0380MREL DECISION0270
DECISION DATE
Date when the resolution authority decided on the MREL or adopted a waiver decision.
0280
COMPLIANCE DATE
Date from when the institution shall comply with the MREL or waiver decision.
0290
REQUIREMENT AS A PERCENTAGE OF TREA
Reporting authorities shall report MREL expressed as a percentage of TREA calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013.
0300
OF WHICH: MAY BE MET WITH GUARANTEES
The part of the requirement reported in column 0290 that upon permission of the relevant resolution authority may be met with a guarantee provided by the resolution entity in accordance with Article 45f(5) of Directive 2014/59/EU, expressed as a percentage of TREA calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013.
0310
REQUIREMENT AS A PERCENTAGE OF TEM
The entity’s MREL expressed as a percentage of TEM calculated in accordance with Article 429(4) and Article 429a of Regulation (EU) No 575/2013.
0320
OF WHICH: MAY BE MET WITH GUARANTEES
The part of the requirement reported in column 0310 that upon permission of the relevant resolution authority may be met with a guarantee provided by the resolution entity in accordance with Article 45f(5) of Directive 2014/59/EU, expressed as a percentage of TEM calculated in accordance with Article 429(4) and Article 429a of Regulation (EU) No 575/2013.
0330–0340
TOTAL SUBORDINATION AS A PERCENTAGE OF TREA
Reporting authorities shall report the subordination requirement levels expressed as a percentage of TREA (100% for internal MREL).
0350–0360
TOTAL SUBORDINATION AS A PERCENTAGE OF TEM
Reporting authorities shall report the subordination requirement levels expressed as a percentage of TEM (100% for internal MREL).
0330, 0350
MANDATORY SUBORDINATION REQUIREMENT
Reporting authorities shall report the subordination requirement levels in accordance with Article 45c, paragraphs (5) and (6), and Article 45d(2), point (a), of Directive 2014/59/EU, including any impact from the application of Article 45b(4) of Directive 2014/59/EU.
0340, 0360
DISCRETIONARY SUBORDINATION REQUIREMENT
Reporting authorities shall report the subordination requirement levels in accordance with Articles 45b, paragraphs (5) or (7) of Directive 2014/59/EU.
0370
SENIOR DEBT ALLOWANCE
For G-SIIs, reporting authorities shall report the share of liabilities allowed to qualify as eligible liabilities instruments up to an aggregate amount that does not exceed 3,5 % of the TREA calculated in accordance with Article 92, paragraphs (3) and (4) of Regulation (EU) No 575/2013.
0380
DE MINIMIS ALLOWANCE
For GSIIs, reporting authorities shall report the share of excluded liabilities referred to in Article 72a(2) of Regulation (EU) No 575/2013 which are allowed to rank in insolvency pari passu or below eligible liabilities of the institution in accordance with Article 72b(4) of Regulation (EU) No 575/2013, expressed as a percentage of the amount of the own funds and eligible liabilities of the institution.
0381
REDUCED TLOF REQUIREMENT
Discretion available under Article 45b(4), first subparagraph, of Directive 2014/59/EU expressed as a percentage of TLOF.
0390–0480ADJUSTMENTS0390–0400
ADJUSTMENTS FOR CALIBRATING THE LOSS-ABSORPTION AMOUNT AS PERCENTAGES OF TREA AND TEM
Adjustments to the loss absorbing amount pursuant to the second subparagraph of Article 45c(2a) of Directive 2014/59/EU expressed as a percentage of TREA and TEM.
0410–0460
ADJUSTMENTS FOR CALIBRATING THE RECAPITALISATION AMOUNT AS A PERCENTAGE OF TREA
Adjustments to the recapitalisation amount pursuant to Article 45c(3), first subparagraph, point (a)(ii), or Article 45c(7), first subparagraph, point (a)(ii), of Directive 2014/59/EU expressed as a percentage of TREA.
0410–0420
ADJUSTEMENTS TO ADDITIONAL OWN FUNDS REQUIREMENT
Input any adjustment to additional own funds requirement referred to in Article 104a of Directive 2013/36/EU pursuant to, Article 45c(3), fifth subparagraph, point (b), or Article 45c(7), fifth subparagraph, point (b), of Directive 2014/59/EU.
0430–0440
ADJUSTMENTS RELATED TO MARKET CONFIDENCE BUFFER
Adjustments pursuant to Article 45c(3), sixth subparagraph, or Article 45c(7), sixth subparagraph, of Directive 2014/59/EU.
0450–0460
ADJUSTMENTS RESULTING FROM CHANGE IN THE BALANCE SHEET POST RESOLUTION
Adjustments pursuant to Article 45c(3), fifth subparagraph, point (а), or 45c(7), fifth subparagraph, point (a), of Directive 2014/59/EU.
0470–0480
ADJUSTMENTS FOR CALIBRATING THE RECAPITALISATION AMOUNT AS A PERCENTAGE OF TEM
Adjustments to the recapitalisation amount resulting from changes in the balance sheet post resolution pursuant to of Article 45c(3), first subparagraph, point (b)(ii), or of Article 45c(7), first subparagraph, point (b)(ii), of Directive 2014/59/EU expressed as a percentage of the total exposure amount.
0410, 0430, 0450, 0470UPWARDS0420, 0440, 0460, 0480DOWNWARDS0490–0540
TRANSITION PERIOD
Reporting authorities shall indicate any intermediary target they may have set for the years after the reporting date. The target shall be expressed both as a percentage of TREA and as a percentage of TEM.
0490, 0520
MREL LEVEL
Reporting authorities shall indicate the total MREL level institutions shall meet at the intermediary date.
0500, 0530
SUBORDINATION
Reporting authorities shall indicate the total subordinated level institutions shall meet at the intermediary date.
0510, 0540
DATE OF APPLICATION
Reporting authorities shall indicate the transition dates of the path to MREL compliance.
Metadata
- Type
- Forordning
- År
- 2026
- Ikrafttrædelsesdato
- 1. januar 1970