Derivatives
What it collects
Derivative liabilities, reported by netting set, with the close-out logic that a bail-in would have to apply.
- Block
- Granular Liability Data
- Reporting level
- Only netting sets or single contracts that are a net mark-to-market liability.
- Reference date
- 2025-12-31
- Remittance date
- 2026-03-31
- Format
- XBRL-CSV
- Structure
- 18 columns · open list, one record per row
How to read it
- One row per netting set, not per contract.
- Column 0120 carries the net mark-to-market value that determines whether the set is in scope at all.
Where filings go wrong
- Derivatives are reported here even when the counterparty is a group entity — the one carve-out from the intragroup rule of Z 11.00.
Columns
18 columns, with the header hierarchy shown outermost first. Each is deep-linkable as #c0010.
| Column | Item |
|---|---|
| 0010 | N° |
| 0020 | Reconciliation with aggregated data › Column |
| 0030 | Insolvency Ranking |
| 0040 | Master Agreement ID |
| 0050 | Type of Master Agreement |
| 0061 | ISDA Protocol Adherent - Entity |
| 0071 | Resolution Stay Recognition |
| 0075 | Name of counterparty |
| 0080 | Counterparty identifier |
| 0085 | Type of identifier |
| 0090 | Country of Counterparty |
| 0095 | Intragroup Transaction |
| 0100 | Governing law of master agreement/single contract |
| 0110 | Number of Transactions Covered |
| 0120 | Net Mark-to-Market Value |
| 0130 | Value of Net Collateral Posted |
| 0140 | Estimated Close-Out Amount |
| 0150 | Estimated Early Termination 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.