On 30 September 2024, the Single Resolution Board (SRB) published the documentation for the 2025 resolution reporting. The SRB made these materials available:
- Guidance on SRB-specific resolution reports
- XBRL taxonomy
- Excel Template for the Additional liability data
- Links to the EBA 3.2 reporting requirements.
Also in 2025, the SRB emphasizes on the importance of high quality, complete and timely data submissions. The SRB recommends banks to deliver high quality and complete data in line with available guidance, including validation checks with FINREP and COREP. Banks should also have the necessary IT processes in place to produce on time robust and reliable results.
The SRB taxonomy is an extension to the EBA 3.2 reporting framework. Some minor changes have been applied:
- Expand the current EBA entry point RESOL to the 4 SRB entry points (LDR, CFR, FMIR and CIR);
- Improve data quality and data collection efficiency by expanding the list of Validation rules and modifying certain existing validation rules.
This year the SRB didn’t change much compared to the 2024 edition. For the Additional Liability report (ALR), the reporting on “Daisy Chains” has been removed as it is now included in the MREL_TLAC reporting (DPM 3.4). The 2025 changes are put to a minimum in attendance of the resolution reporting framework overhaul by the EBA (31 December 2025).
The 2025 data collection will be based on data as of 31 December 2024. The reporting deadline for the LDR is 31 March 2025, all other reports 30 April 2025.
