EBU Single Rulebook Q&A 13 March 2026 2026_7771 Reporting of deposits fully secured by collateral with a value of zero

In which row of the Z02.00 template of the ‘Resolution Planning’ reporting, and in which granular template (Z13.00 or Z16.00), should deposits fully secured by collateral with a value of zero be reported? It should be noted that these exposures are not eligible for bail-in. One of our subsidiaries carries out fully secured deposit transactions for which the collateral has a value of zero.