On 12 September 2025, the European Banking Authority (EBA) issued a Final Report containing draft implementing technical standards (ITS) which amend Commission Implementing Regulation (EU) 2021/622.
Commission Implementing Regulation (EU) 2021/622 specifies uniform reporting templates, instructions and a methodology for reporting to the EBA on the minimum requirement for own funds and liabilities eligible for bail-in (MREL) set by Member State resolution authorities. Resolution authorities are required to submit information on all MREL decisions to the EBA by 31 May for all MREL applicable on 1 May of the same year.
The draft ITS introduce a semi-annual reporting cycle, replacing the current annual submission. They also enhance the reporting of discretionary elements applied by resolution authorities when setting MREL and streamline certain data fields to reduce the reporting burden for resolution authorities. In addition, targeted changes are introduced to reflect recent updates to the legal framework, including those stemming from Directive (EU) 2024/1174 (the Daisy Chain Directive).
Next steps
The EBA has not conducted an open public consultation on the draft ITS nor an analysis of the potential related costs and benefits.
The draft ITS will be submitted to the European Commission for endorsement before being published in the Official Journal of the EU.
The draft ITS are expected to be applicable from 31 December 2025 by resolution authorities.