Reporting requirements related to resolution

The Financial Stability Authority regularly collects information from the credit institutions and investment firms under its remit for the purpose of drafting resolution plans as well as setting and monitoring MREL (Minimum Requirement for Own Funds and Eligible Liabilities).  

Resolution reporting is comprehensive in scope, including information on the institutions’ debt structure, requirements for own funds, the assessment of the criticality of their operations, participation in financial market infrastructure and the key information systems used. Reporting based on standard forms and templates constitutes the foundation for the information needs associated with resolution planning but, in addition, the Authority can issue separate information requests on an institution-specific basis or generally for all institutions with regard to the annually determined focus areas of planning efforts.

The Financial Stability Authority collects reporting information for planning purposes, as a rule, either annually or in two-year intervals depending on whether the use of resolution powers has been deemed to be necessary if the institution in question experiences a crisis. Information pertaining to the monitoring of the MREL requirement is collected quarterly to enable effective monitoring.

The Financial Stability Authority works closely together with the Financial Supervisory Authority with regard to reporting. The Financial Stability Authority makes extensive use of information collected by the Financial Supervisory Authority, and the exchange of information between the authorities is governed by law as well as the cooperation arrangement that specifies the legislative provisions further. The effective exchange of information between the authorities reduces their reporting burden.

The technical specifications, information collection tables and other guidelines drawn up by the European Banking Authority (EBA) and the Single Resolution Board are applied in information collection activities.

As part of the cooperation between European authorities, the Financial Supervisory Authority relays the information it collects to the EU authorities (EBA and SRB) and the Financial Supervisory Authority.

The FFSA systematically provides institutions with information well in advance of the start of the data collection cycle for resolution planning. This includes details of the required data at each point in time, along with comprehensive instructions and schedules for reporting.

The EBA’s updated final draft of implementing technical standards (ITS) related to the reform of the resolution planning reporting framework, effective from the December 2025 reporting period, have been submitted to the European Commission for approval prior to their publication in the Official Journal of the European Union. 

The documents in the EBA’s press release dated 7 May 2025 contain all currently available (draft) information and guidance on the topic. For example, the file “Annex for IT solutions (Instructions)” includes more detailed instructions regarding sheet templates and data points.

More information on resolution planning.

Useful links 

 Couldn’t find what you’re looking for? Contact the FFSA by e-mail at tiedonkeruu(at)rvv.fi