Legal Entities
What it collects
The register of legal entities the whole return hangs on: every other template identifies entities by the code reported here.
- Block
- Organisational Structure
- Reporting level
- One row per legal entity and material branch within the scope of accounting consolidation, plus resolution entities outside it.
- Reference date
- 2025-12-31
- Remittance date
- 2026-03-31
- Format
- XBRL-CSV
- Structure
- 19 columns · open list, one record per row
How to read it
- Column 0020 carries the entity code — the LEI where one exists — and column 0025 states which code type it is. That code is the join key used by Z 01.02, Z 04.00, Z 06.00, Z 07.02, Z 07.03 and Z 08.01.
- Columns 0110 to 0170 carry total assets, total risk exposure amount, total exposure measure and total operating income; columns 0260 to 0280 carry each entity's contribution to the consolidated figures.
- Column 0320 flags whether the entity is a relevant legal entity, which is what pulls it into the reduced scope of several RESOL 2 templates.
- Columns 0070 to 0100 record the CRR waivers (Articles 7, 8, 9 and 10) that determine at what level prudential requirements — and therefore several liability data points — apply.
Where filings go wrong
- Entity codes must be identical across templates. A group that reports an LEI here and a national code elsewhere breaks every cross-template validation that depends on the join.
- Where no LEI exists, the instructions require the ECB's MFI identifier used in RIAD, not an internal code.
Columns
19 columns, with the header hierarchy shown outermost first. Each is deep-linkable as #c0010.
| Column | Item |
|---|---|
| 0010 | Entity › Entity name |
| 0020 | Code |
| 0025 | Type of code |
| 0040 | Entity type |
| 0050 | Country |
| 0055 | LEI of POE of Resolution Group |
| 0070 | Article 7 CRR Waiver |
| 0080 | Article 8 CRR Waiver |
| 0090 | Subject to Article 9 CRR |
| 0100 | Article 10 CRR waiver |
| 0110 | Total assets |
| 0150 | Total Risk Exposure Amount |
| 0160 | Total Exposure Measure |
| 0170 | Total operating income |
| 0210 | Accounting standard |
| 0260 | Contribution to consolidated total risk exposure amount |
| 0270 | Contribution to consolidated total exposure measure |
| 0280 | Contribution to consolidated operating income |
| 0320 | Relevant legal entity |
Source: Annex I to Implementing Regulation (EU) 2025/2303 (EBA reporting framework 4.2)Updated 2026-07-25
Row and column codes and labels are reproduced from the official template. The cell-by-cell reporting instructions are in Annex II to the same regulation; this page summarises them and does not replace them.