On 30 July 2026, the Single Resolution Board (SRB) published Operational Guidance for banks on Business Reorganisation Plan Analysis Reports alongside a complementary quantitative template.

The document sets out operational guidance for institutions to consider when implementing the expectations regarding business reorganisation plan analysis reports and when producing business reorganisation plans. Depending on the specific situation and in line with the applicable legal framework, the SRB reserves the right to deviate from the actions and expectations described in the document.