Question ID
2026_7775
Legal act
Directive 2014/59/EU (BRRD)
Topic
BRRD Reporting
Article
11
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2025/2303 - ITS on Resolution Planning Reporting
Article/Paragraph
3
Type of submitter
Credit institution
Subject matter
Completion of Z08.x Templates
Question
  1. Does the “Unique service title” in Column 0020 of Z08.01 need to be unique to every contract i.e, if we have 150 different contracts should we have 150 different “Unique service titles” or can we have multiple contracts sharing the same service title?
  2. If we can have multiple contracts sharing the same “Unique service title”, should the “Service identifier” in column 0005 of Z08.01 be the same for each contract having a particular “Unique service title”?
  3. In Z08.01 can we assign multiple “Unique service titles” (Column 0020) and multiple “Service types” (Column 0010) to the same contract?
  4. In Z08.02 should the “Asset identifier” in Column 0030 be unique to each asset or to each contract? By way of example, if we have two contracts for leasing of two different premises, should we assign them the same asset identifier or a different one?
  5. In Z08.02 Column 0120, should contracts which require us to pay for the service in advance be considered to have an “Alternative mitigating action”?
  6. In Z08.03 Column 0030, if we have the same role name (e.g. “analyst”) across multiple departments should that role have the same “Role ID” across all departments or should we assign one ID per department?
  7. In Z08.03 Column 0060, should the “Criticality” value be the same as that in Column 0120 of Z08.01?
  8. If contracts can share a “Unique service title” (column 0020 of Z08.01) and the “Service identifier” (column 0005 of Z08.01) should be the same for the same service title, does that mean that each row in Z08.03 can represent multiple contracts?
  9. In Z08.03 can we assign multiple roles to the same contract?
  10. If contracts can share a “Unique service title” (column 0020 of Z08.01) and the “Service identifier” (column 0005 of Z08.01) should be the same for the same service title, does that mean that each row in Z08.04 can represent multiple contracts?
  11. In Z08.04, can we assign multiple critical functions (Columns 0030 and 0040) to the same contract?
  12. If contracts can share a “Unique service title” (column 0020 of Z08.01) and the “Service identifier” (column 0005 of Z08.01) should be the same for the same service title, does that mean that each row in Z08.05 can represent multiple contracts?
  13. In Z08.05 can we assign multiple core business lines (Column 0030) to the same contract?
Background on the question

The guidelines on populating the Z08.x templates lack some detail. We have drafted a set of questions to address some of the gaps.

Submission date
Final publishing date
Final answer

As a general remark, the starting point for the mapping of templates Z08.01 to Z08.04 should be the identification of the relevant services in accordance with the EBA/GL/2022/01. As detailed in the instructions on Z08.01,c0020, services should be identified in a targeted way, to allow a mapping exercise at granular level. 

  1. In accordance with paragraphs 21 to 23 of the EBA Guidelines on improving resolvability for institutions and resolution authorities under articles 15 and 16 BRRD (EBA/GL/2022/01, the “Resolvability Guidelines”), institutions should have comprehensive, searchable and up-to-date MIS and databases (all together, referred as ‘service catalogue’) providing granular information in relation to the linkage to the contractual arrangements governing the relevant services. As per the Resolvability Guidelines, where several contracts fall under a master agreement, institutions may include in the service catalogue and contract repository only the master contract, provided that they can identify all contracts that are made under each master contract and that the relevant resolution authorities do not object. This approach could be mirrored for the purpose of resolution planning reporting in Z08.01. 
  2. As per the instructions, the Service Identifier in Z08.01,c0005 refers to the service reported under c0020, and is independent of the Contract ID reported in Z08.01,c0130. 
  3. As per the instructions, ‘Unique service titles’ and ‘Services types’ should refer to the nature of the service and the institution’s service delivery model, not to the contract. Contracts should be assigned to the relevant services, leveraging on service catalogue. 
  4. As per the instructions, the asset identifier refers to the asset reported under Z08.02;c0050. In the example provided, each relevant premise should be allocated a unique asset identifier. 
  5. Z08.02;c0120 requests the institution to reflect whether it has implemented alternative mitigating actions. In line with paragraphs 19 and 20 of the EBA Resolvability Guidelines, the credibility of these alternative mitigating actions is to be determined by the relevant resolution authority, on the basis of the justification provided by the institution. 
  6. In cases where the roles names reported in c0040 belong to different departments, different role IDs are expected. 
  7. In Z08.03;c0060, the ‘Criticality’ value should be the same as that in Z08.01;c0120. 
  8. In Z08.03 roles are mapped to services, not to contracts. 
  9. In Z08.03 roles are mapped to services, not to contracts. 
  10. In Z08.04 critical functions are mapped to services. Please refer to QA 2026_7703. 
  11. In Z08.04 critical functions are mapped to services. Please refer to QA 2026_7703. 
  12. In Z08.05 core business lines are mapped to services. Please refer to QA 2026_7703, by analogy. 
  13. The reply provided to QA 2026_7703 should be applied also to Z08.05, by analogy.
Status
Final Q&A
Answer prepared by
Answer prepared by the EBA.

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