Updated 13/01/2026
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Article 5 - Implementing Regulation 2025/2303

Article 5

Adjustments to group resolution reporting

1.   For a group the Union parent undertaking of which is a liquidation entity and which comprises resolution entities, the Union parent undertaking shall submit the following:

(a)

for group entities belonging to resolution groups, the information referred to in Article 3;

(b)

for liquidation entities not subject to simplified obligations and that are not part of any resolution group, the information referred to in Article 4.

2.   For a resolution group as referred to in Article 2(1), point (83b), (b), of Directive 2014/59/EU, the information referred to in Article 3 of this Regulation shall be submitted by at least one of the group’s resolution entities. That information shall effectively cover all the credit institutions permanently affiliated to the central body of that resolution group, the central body itself, and their respective subsidiaries, on an individual, sub-consolidated and consolidated basis, as appropriate.