What the report is for
A resolution plan is only as good as the liability structure it is built on. Before deciding which creditors would absorb losses, the resolution authority needs to know exactly what the bank owes, to whom, under which governing law, with what maturity and with what ranking in insolvency. The Liability Data Report is the instrument that collects it.
The Single Resolution Board uses the return for two purposes: calibrating each bank's MREL, and preparing the resolution plan itself — identifying which liabilities could be written down or converted, which are excluded, and where legal or operational obstacles to bail-in would arise.
What it contains
The report breaks the balance sheet down far beyond published accounts. Liabilities are reported by ranking in the national insolvency hierarchy, by counterparty type, by residual maturity, by governing law and by issuing entity within the group. Own funds instruments and eligible liabilities are identified individually, which is what allows the authority to test whether an instrument really meets the eligibility conditions of the CRR rather than relying on the issuer's classification.
Reporting is consolidated and at the level of individual legal entities, because a resolution strategy operates on entities, not on a group in the abstract.
Reference date and deadline
The report is annual. For the 2026 cycle the reference date is 31 December 2025 and the submission deadline 31 March 2026. It sits alongside the quarterly MREL and TLAC reporting, which tracks compliance between planning cycles, and — for some resolution groups — an additional liability report requested case by case.
The 2025 reform
"Liability Data Report" is the name the SRB has used since 2016, and it remains the term the industry uses. The underlying legal template has changed: Commission Implementing Regulation (EU) 2025/2303 of 14 November 2025, published in the Official Journal on 10 December 2025, replaced the implementing technical standards of Regulation (EU) 2018/1624 and reorganised resolution planning reporting into two harmonised templates — RESOL 1 for organisation and liability data, and RESOL 2 for critical functions, relevant services and financial market infrastructures. Submissions are made in XBRL-CSV format.
The practical consequence is that liability data now reaches the authority through RESOL 1, while the name "LDR" survives as the working shorthand for that part of the return.
Why it matters beyond compliance
The report is the reason resolution authorities can speak about a bank's bail-inable stack with precision. Much of what this site publishes about individual instruments — seniority class, maturity, issuing entity — is the same information, drawn from public sources, that the LDR collects confidentially and in far greater depth.
The full treatment — what each template collects, how the granular tables reconcile to the aggregate liability structure, and how a submission is put together — is in the reporting section, with a template-by-template reference covering every row and column.