Liability Structure
What it collects
The heart of the return: the full liability structure split between liabilities excluded from bail-in and liabilities not excluded, and then by counterparty class and residual maturity. This is the table from which the bail-inable stack is read.
- Block
- Aggregate Liability Data
- Reporting level
- Reported at consolidated level and for each relevant legal entity, at the reference date.
- Reference date
- 2025-12-31
- Remittance date
- 2026-03-31
- Format
- XBRL-CSV
- Structure
- 24 columns · 68 rows
How to read it
- Rows 0100 to 0210 are the exclusions of Article 44(2) BRRD — covered deposits, the collateralised part of secured liabilities, client and fiduciary assets protected in insolvency, short interbank and system liabilities, employee and operational liabilities, tax and social security claims where preferred, deposit guarantee scheme claims, and liabilities to other entities of the resolution group.
- Rows 0300 onwards carry the liabilities that are not excluded, in the order in which they would absorb losses, each with its own residual-maturity ladder: one month, one year, two years, and two years or more.
- Rows 0330 to 0334 handle derivatives on four bases — net positions after netting sets before collateral, after collateral, after collateral including estimated close-out amounts, and under prudential netting rules. Row 0333 is the definition other templates refer to when they ask for a derivative amount.
- Every column comes in pairs: outstanding amount and carrying amount, for each counterparty class (households, SMEs, other non-financial corporations, credit institutions, other financial corporations, general governments and central banks, and so on).
- The maturity breakdown is measured as time remaining to contractual maturity at the reference date, not original tenor.
Where filings go wrong
- Exclusion is a legal test, not a product label: a deposit is only covered up to the guaranteed limit, and the uncovered part belongs in rows 0310 or 0320 depending on whether it is preferential.
- Secured liabilities are split — the collateralised part is excluded (row 0120), the uncollateralised excess sits in row 0340.
- The granular tables Z 11.00 to Z 17.00 must reconcile back to the row and column of this template; that reconciliation is reported explicitly in their columns 0020 and 0030.
Rows
68 rows as printed in the template. Each is deep-linkable as #r0100.
| Row | Item |
|---|---|
| 0100 | LIABILITIES EXCLUDED FROM BAIL-IN |
| 0110 | Covered deposits |
| 0120 | Secured liabilities - collateralized part |
| 0130 | Client liabilities, if protected in insolvency |
| 0140 | Fiduciary liabilities, if protected in insolvency |
| 0150 | Institution liabilities < 7 days |
| 0161 | System (operator) and CCP liabilities < 7 days |
| 0170 | Employee liabilities |
| 0180 | Liabilities critical to operational daily functioning |
| 0190 | Tax and social security authorities liabilities, if preferred |
| 0200 | DGS liabilities |
| 0210 | Liabilities towards other entities of the resolution group |
| 0300 | LIABILITIES NOT EXCLUDED FROM BAIL-IN |
| 0310 | Deposits, not covered but preferential |
| 0311 | of which: residual maturity <= 1 month |
| 0312 | of which: residual maturity > 1 month < 1 year |
| 0313 | of which: residual maturity >= 1 year and < 2 years |
| 0314 | of which: residual maturity >= 2 years |
| 0320 | Deposits, not covered and not preferential |
| 0321 | of which: residual maturity <= 1 month |
| 0322 | of which: residual maturity > 1 month < 1 year |
| 0323 | of which: residual maturity >= 1 year and < 2 years |
| 0324 | of which: residual maturity >= 2 years |
| 0330 | Balance sheet liabilities arising from derivatives |
| 0331 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offset |
| 0332 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset |
| 0333 | Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incorporating estimated close-out amounts |
| 0334 | Sum of net liability positions taking into account prudential netting rules |
| 0340 | Uncollateralized secured liabilities |
| 0341 | of which: residual maturity <= 1 month |
| 0342 | of which: residual maturity > 1 month < 1 year |
| 0343 | of which: residual maturity >= 1 year and < 2 years |
| 0344 | of which: residual maturity >= 2 years |
| 0350 | Structured notes |
| 0351 | of which: residual maturity <= 1 month |
| 0352 | of which: residual maturity > 1 month < 1 year |
| 0353 | of which: residual maturity >= 1 year and < 2 years |
| 0354 | of which: residual maturity >= 2 years |
| 0360 | Senior unsecured liabilities |
| 0361 | of which: residual maturity <= 1 month |
| 0362 | of which: residual maturity > 1 month < 1 year |
| 0363 | of which: residual maturity >= 1 year and < 2 years |
| 0364 | of which: residual maturity >= 2 years |
| 0365 | Senior non-preferred liabilities |
| 0366 | of which: residual maturity <= 1 month |
| 0367 | of which: residual maturity > 1 month < 1 year |
| 0368 | of which: residual maturity >= 1 year and < 2 years |
| 0369 | of which: residual maturity >= 2 years |
| 0370 | Subordinated liabilities (not recognised as own funds) |
| 0371 | of which: residual maturity <= 1 month |
| 0372 | of which: residual maturity > 1 month < 1 year |
| 0373 | of which: residual maturity >= 1 year and < 2 years |
| 0374 | of which: residual maturity >= 2 years |
| 0380 | Other MREL eligible liabilities |
| 0381 | of which: residual maturity >= 1 year and < 2 years |
| 0382 | of which: residual maturity >= 2 years |
| 0390 | Non-financial liabilities |
| 0400 | Residual liabilities |
| 0500 | OWN FUNDS |
| 0510 | Common Equity Tier 1 Capital |
| 0511 | of which: capital instruments/share capital |
| 0512 | of which: instruments ranking pari passu with ordinary shares |
| 0520 | Additional Tier 1 capital |
| 0521 | of which: (part of) subordinated liabilities recognised as own funds |
| 0530 | Tier 2 Capital |
| 0531 | of which: (part of) subordinated liabilities recognised as own funds |
| 0600 | TOTAL LIABILITIES & OWN FUNDS INCLUDING DERIVATIVE LIABILITIES |
| 0800 | TOTAL EQUITY |
Columns
24 columns, with the header hierarchy shown outermost first. Each is deep-linkable as #c0010.
| Column | Item |
|---|---|
| 0010 | Counterparty › Households › Outstanding Amount |
| 0011 | Counterparty › Households › Carrying Amount |
| 0020 | Counterparty › Non-financial corporations (SMEs) › Outstanding Amount |
| 0021 | Counterparty › Non-financial corporations (SMEs) › Carrying Amount |
| 0030 | Counterparty › Non-financial corporations (non-SMEs) › Outstanding Amount |
| 0031 | Counterparty › Non-financial corporations (non-SMEs) › Carrying Amount |
| 0040 | Counterparty › Credit institutions › Outstanding Amount |
| 0041 | Counterparty › Credit institutions › Carrying Amount |
| 0050 | Counterparty › Other financial corporations › Outstanding Amount |
| 0051 | Counterparty › Other financial corporations › Carrying Amount |
| 0055 | Counterparty › Other financial corporations › Of which Insurance firms & pension funds › Outstanding Amount |
| 0056 | Counterparty › Other financial corporations › Of which Insurance firms & pension funds › Carrying Amount |
| 0060 | Counterparty › General governments & Central banks › Outstanding Amount |
| 0061 | Counterparty › General governments & Central banks › Carrying Amount |
| 0070 | Counterparty › Non identified, listed on a trading venue › Outstanding Amount |
| 0071 | Counterparty › Non identified, listed on a trading venue › Carrying Amount |
| 0080 | Counterparty › Non identified, not listed on a trading venue › Outstanding Amount |
| 0081 | Counterparty › Non identified, not listed on a trading venue › Carrying Amount |
| 0090 | TOTAL › Outstanding Amount |
| 0091 | TOTAL › Carrying Amount |
| 0100 | of which: intragroup › Outstanding Amount |
| 0101 | of which: intragroup › Carrying Amount |
| 0110 | of which: liabilities governed by the law of a third-country, excluding intragroup › Outstanding Amount |
| 0111 | of which: liabilities governed by the law of a third-country, excluding intragroup › Carrying Amount |
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.