Atribute	Detail
Resolution Reporting Subject Matter	Guidance
Guidance Documents	Senior-Non-Preferred-Liabilities
Taxonomy	-
Unique Identifier	QA2019-82

Question

3. What is the correct article reference regarding new category of Senior non-preferred liabilities? According to the Guidance on the Liability Data Report, non-preferred liabilities are debt instruments that meet conditions laid down in Article 108 of Directive 2014/59/EU. However, Article 108 of BRRD refers to the Ranking of deposits in insolvency hierarchy.

Response

We confirm that the reference for the new category of Senior Non-preferred is the updated article 108 of Directive 2014/59/EU as amended by the directive (EU) 2017/2399 of 12 December 2017 (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32017L2399 ) .

Related articles

Page:
QA2025-21- LDR - Reporting of Trading Portfolio Liabilities (Questions and Answers)
Page:
QA2025-13- CFR Guidance and the use of ECB statistics for the denominator in the market share calculations (Questions and Answers)
Page:
QA2025-12- Due date for reporting of MREL TLAC Q1 2025 (Questions and Answers)
Page:
QA2024-42 - SRB Taxonomy Package 9.03 (Questions and Answers)
- qa
- guidance
- fmis
- kb
Page:
QA2024-41 - 2025 SRB Txonomy (Questions and Answers)
Page:
QA2024-21 - Statistical data availability (Questions and Answers)
Page:
QA2024-17 - Clarification regarding the value of transactions on proprietary accounts for OTC swaps (Questions and Answers)
- qa
- guidance
- fmis
- kb
Page:
QA2024-23 - FMIR T33.00 c0090 Value of transactions on proprietary accounts (Questions and Answers)
- qa
- guidance
- fmis
- kb
Page:
QA2024-16 - ECB Market Data for Payments to MFIs and Non-MFIs (Questions and Answers)
Page:
QA2024-12 - Filing indicator for 2024 resolution reporting cycle (Questions and Answers)
Page:
QA2024-14 - T12 (Questions and Answers)
Page:
QA2021-8 - Reporting UK law issuances in the LDR at 31-12-2020 (Questions and Answers)
Page:
QA2021-4 - T07.00 & T08.00 Type of MA (Questions and Answers)
Page:
QA2021-17 - Are the central bank exposures excluded from the calculation of the TEM? (Questions and Answers)
Page:
QA2021-64 - Treatment of SMEs under households in reporting (Questions and Answers)
- kb
- qa
- guidance
- -

Browser not supported