In accordance with the adopted resolution framework, the Fund is required to determine, and entities to maintain, the minimum requirement for own funds and eligible liabilities (MREL), the purpose of which is to ensure the loss absorption and recapitalization capacity.<\/p>\n\n\n\n
Below we provide a link to the current MREL methodology as of 2026.<\/p>\n\n\n\n
Following the entry into force of the Act of 23 January 2026 amending certain acts related to the functioning of the financial market and the protection of its participants (Journal of Laws of 2026, item 340) the Fund has amended the MREL methodology to incorporate following provisions:<\/p>\n\n\n\n
Due to the above all liquidation entities for which the MREL had been determined on the level of the Loss Absorption Amount are exempted from the requirement by operation of law.<\/p>\n\n\n\n
In duly justified case the Fund may determine the MREL requirement for the liquidation entity. Where this is the case, the entity concerned will be notified accordingly in the letter communicating the outcome of the review or the summary of the update of the resolution plan.<\/p>\n\n\n\n