Intragroup Financial Interconnections
What it collects
Intragroup financial interconnections — liabilities, capital instruments and guarantees between group entities — because they determine how losses would travel through the group in resolution.
- Block
- Aggregate Liability Data
- Reporting level
- All financial interconnections between legal entities included in the consolidated financial statements.
- Reference date
- 2025-12-31
- Remittance date
- 2026-03-31
- Format
- XBRL-CSV
- Structure
- 10 columns · open list, one record per row
How to read it
- Amounts are aggregated where they share the same pair of counterparties and the same liability type; the granularity is the relationship, not the contract.
- Both sides of each connection are identified by their Z 01.01 code, with the issuer or guaranteed entity on one side and the creditor, holder or guarantee provider on the other.
- Liability types reuse the Z 02.00 row definitions, which is what lets internal MREL be traced through the structure.
Where filings go wrong
- Guarantees are reported even where they carry no balance sheet amount; the resolution authority is looking for the obligation, not only the exposure.
Columns
10 columns, with the header hierarchy shown outermost first. Each is deep-linkable as #c0010.
| Column | Item |
|---|---|
| 0010 | Issuer or guaranteed entity › Entity name |
| 0020 | Issuer or guaranteed entity › Code |
| 0025 | Issuer or guaranteed entity › Type of code |
| 0030 | Creditor, holder or guarantee provider › Entity name |
| 0040 | Creditor, holder or guarantee provider › Code |
| 0045 | Creditor, holder or guarantee provider › Type of code |
| 0050 | Financial interconnection › Type |
| 0060 | Financial interconnection › Outstanding amount |
| 0070 | Financial interconnection › Outstanding amount › of which issued under 3rd country law |
| 0080 | Financial interconnection › Outstanding amount › of which MREL eligible |
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.