Entities referred to in Article 1(1) shall report to their competent and resolution authorities: amounts of own funds that meet the conditions of point (b) of Article 45f(2) and eligible liabilities, expressed per Article 45(2) after deductions in Articles 72e–72j of Regulation (EU) No 575/2013; amounts of other bail‑inable liabilities (unless the entity holds at least 150% of the requirement in Article 45(1)); and for those items their composition (including maturity profile), ranking in normal insolvency proceedings, and governing law and contractual term details for third‑country law. Reporting frequency is at least semi‑annual for own funds and eligible liabilities and at least annual for other bail‑inable liabilities and composition, subject to more frequent requests by competent or resolution authorities. Disclosure obligations are to follow Article 128b and cover amounts, composition (maturity and ranking) and the applicable requirement as expressed under Article 45(2). Liquidation entities are exempt unless the resolution authority determines the Article 45(1) requirement and prescribes limited reporting and disclosure necessary to monitor compliance.

EBA shall develop draft implementing technical standards (ITS) specifying methods, arrangements, frequency and submission deadlines for reporting and disclosures, including a standardised way to provide ranking information under national insolvency proceedings and alignment where appropriate with CRR provisions; drafts are to be submitted to the Commission by 11 May 2027 and the Commission may adopt them under Article 15 of Regulation (EU) No 1093/2010. EBA shall also develop IT solutions, reporting templates, data standards, formats and instructions, and disclosure formats and instructions. Where resolution actions have been implemented or the write‑down or conversion power in Article 59 exercised, public disclosure requirements apply from the deadline to comply with Article 45e or 45f as referenced in Article 45m.