COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT pursuant to Article 294(6) of the Treaty on the Functioning of the European Union concerning the position of the Council on the adoption of a regulation of the European Parliament and of the Council amending Regulation (EU) 806/2014 as regards early intervention measures, conditions for resolution and funding of resolution action
Date: 2026-03-06
Institutions: Directorate-General for Financial Stability, Financial Services and Capital Markets Union, European Commission
Subjects: EU banking union, bank resolution, company in difficulties, credit institution, financial control, financial intervention, financial legislation, financial solvency, financial stability, investment company

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   EUROPEAN COMMISSION  Brussels, 6.3.2026  COM(2026) 125 final 2023/0111 (COD)  COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT  pursuant to Article 294(6) of the Treaty on the Functioning of the European Union  concerning the position of the Council on the adoption of a regulation of the European Parliament and of the Council amending Regulation (EU) 806/2014 as regards early intervention measures, conditions for resolution and funding of resolution action (Text with EEA relevance)  
 
2023/0111 (COD) 

COMMUNICATION FROM THE COMMISSION 
TO THE EUROPEAN PARLIAMENT 

pursuant to Article 294(6) of the Treaty on the Functioning of the European Union 

concerning the 

position of the Council on the adoption of a regulation of the European Parliament and 
of the Council amending Regulation (EU) 806/2014 as regards early intervention 
measures, conditions for resolution and funding of resolution action 

(Text with EEA relevance) 

1. 

BACKGROUND 

Date of transmission of the proposal to the European Parliament and 
to the Council 
(document COM(2023) 226 final – 2023/0111 COD): 

19 April 2023. 

Date  of  the  opinion  of  the  European  Economic  and  Social 
Committee: 

13 July 2023. 

Date of the position of the European Parliament, first reading: 

24 April 2024. 

Date of transmission of the amended proposal: 

N/A. 

Date of adoption of the position of the Council: 

5 March 2026. 

2. 

OBJECTIVE OF THE PROPOSAL FROM THE COMMISSION 

The Commission proposed a package of four amending acts to reform the Crisis Management 
and  Deposit  Insurance  (CMDI)  framework.  The  proposed  amendments  to  Directive 
2014/59/EU  as  regards  certain  aspects  of  the  minimum  requirement  for  own  funds  and 
eligible  liabilities  (COM/2023/229  final)  were  adopted  separately  by  the  co-legislators  as 
Directive  (EU)  2024/1174.  The  remaining  three  acts  proposed  amendments  to,  respectively, 
Directive 2014/59/EU, Regulation (EU) 806/2014, and Directive 2014/49/EU.  

The  overarching  objectives  of  the  CMDI  proposal  have  been  to  better  protect  financial 
stability and taxpayers’ money, shield the real economy from the impact of bank failures and 
to  further  enhance  depositor  protection.  The  proposal  aims  to  achieve  those  objectives  by 
improving  the  crisis  management  tools  used  to  manage  the  failure  of  smaller  and  medium-
sized  banks.  The  main  tool  for  achieving  that  goal  is  enabling  resolution  authorities  to  use 
funds from deposit guarantee schemes to finance the implementation of a transfer strategy in 
cases in which the internal loss-absorbing capacity of such a bank is not sufficient to access 
the resolution fund. 

3. 

COMMENTS ON THE POSITION OF THE COUNCIL 

The  position  of  the  Council  regarding  the  proposed  amendments  to  Regulation  (EU) 

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806/2014,  as  adopted  at  first  reading,  fully  reflects  the  political  agreement  reached  between 
the  European  Parliament  and  the  Council  on  25 June  2025.  The  Commission  supports  this 
agreement.  The  main  points  of  this  agreement  regarding  Regulation  (EU)  806/2014  are  the 
following: 

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• 

Rules  on  using  DGS  for  accessing  the  funding  for  resolution  from  the  Single 
Resolution  Fund  are  subject  to  similar,  and  in  some  instances  stricter,  rules  on 
sequencing,  safeguards  and  burden-sharing  requirements  as  agreed  for  Directive 
2014/59/EU,  ensuring  that  banks’  internal  loss  absorbing  capacity  remains  the  first 
line of defence and taxpayers’ money is well protected. 

The  governance  of  the  Single  Resolution  Board  is  reformed  through  additional 
consultation obligations involving the Board in its Plenary session, strengthening the 
involvement  of  the  national  resolution  authorities  in  the  Board’s  decision-making 
processes. 

4. 

CONCLUSION 

The  Commission  supports  the  results  of  the  interinstitutional  negotiations  and  can  therefore 
accept the Council’s position at first reading. 

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