#32026R0519Komisyonun 10 Mart 2026 tarihli (AB) 2026/519 Sayılı Uygulama Tüzüğü, (AB) 2021/622 Sayılı Uygulama Tüzüğünde öngörülen uygulama teknik standartlarının raporlama sıklığı ve raporlanacak bilgilerle ilgili olarak değiştirilmesi
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This regulation updates the rules for how often and what information resolution authorities must report about the minimum requirement for own funds and eligible liabilities (MREL) to the European Banking Authority (EBA). It changes the reporting frequency from once a year to twice a year to ensure more timely and accurate data. This affects financial institutions and resolution authorities across the EU.
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Key Changes
- Reporting frequency changed from annual to bi-annual.
- Updated reporting templates to include new information requirements.
- Clarified the conditions under which MREL can be set for liquidation entities.
Obligations
What this law requires
Resolution authorities must transmit MREL information to the EBA twice per year: (a) for MREL applicable as of 30 June, by 16 September of that year; (b) for MREL applicable as of 31 December, by 18 March of the following year.
Resolution authorities must report information demonstrating how they exercised discretion when setting MREL, particularly regarding the option available under Article 45b(4), first subparagraph, of Directive 2014/59/EU, using template M 20.00.
Resolution authorities must include in template M 20.00 reporting information about whether MREL is determined on an internal or external basis and the specific consolidation perimeter used.
Resolution authorities must report MREL decisions for groups subject to consolidated MREL basis pursuant to Article 45e, Article 45f(1) third and fourth subparagraphs, and Article 45f(4) point (b) of Directive 2014/59/EU in the manner specified in Article 3.
Resolution authorities must apply simplified reporting requirements for institutions subject to waivers as outlined in Article 2 of the amended Regulation (EU) 2021/622.