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List of Q&A's

Validation rules v5267_m up to v5279_m

This question is for validation rules v_5267_m up till v_5279_m.Validation rule v_5267_m requires the following condition is fulfilled:  sum({F 18.00.a, c010, (r010, r181)}) = sum({F 20.04, r080, c012, (sNNN)}). Is this validation rule correct?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Application of a currency volatility adjustment in the case of a Significant Credit Risk Transfer securitisation

Should a currency volatility adjustment – as referenced to in CRR art 264 and defined in CRR art 223 - be applied in the case in which an originator synthetically securitises a partly non-EUR FX-denominated portfolio through the issuance of a EUR denominated fully funded Credit Linked Note?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2014/05 - Guidelines on significant credit risk transfer

DPM2.7.0.1 validation rules v5228_m,v5229_m,v_5231_m,v5235_m across template F18.00a, F04.04.1

v5228_m,v5229_m,v_5231_m,v5235_m: We found these validations do not take into account the expect credit loss amount calculated for other demand deposits and cash balances at central banks.  Are they correct?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Template 2 EU LI2 EBA/GL/2016/11 (Main sources of differences between regulatory exposure amounts and carrying values in fin statements)

Should original exposures after provisions or EAD (exposures at default) be used to compile data in Pillar 3 template 2 "EU LI2 - Main sources of differences between regulatory amounts and carrying values in financial statements and specifically row 10 “? (Exposure amounts considered for regulatory purposes)

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2016/11 - Guidelines on disclosure requirements under Part Eight of CRR

IFRS 9, validation rule v6030_m

Validation rule v6030_m for IFRS 9 (taxonomy 2.7) seems to be incorrect. Subsequently validation rules v6031_m, v6032_m, v6033_m, v6034_m, v6035_m, v6036_m, v6037_m and v6038_m seem also to be incorrect. Template F 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument and by counterparty. If there are allowances for other demand deposits (table F 01.01. row 040) do these allowances have to be reported in table F 12.01.a as well? In case of that allowances for other demand deposits have to be shown in table F 12.01.a the validation v6030_m (and subsequently the validation rules v6031_m, v6032_m, v6033_m, v6034_m, v6035_m, v6036_m, v6037_m and v6038_m) can't be fullfilled as table F 04.03.1 and F 04.03.1 do not include other demand deposits.

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Asset denominated in one currency and funded in a different currency subject to a FX Swap exchanging those two currencies

For the purpose of the credit risk standard risk-weight attribution, can we consider that 1) an asset denominated in one currency and funded in a different currency subject to a FX Swap exchanging those two currencies is equivalent to 2) an asset denominated and funded in the same currency?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Treatment of margined Derivatives which are physically settled in the Maturity Ladder (C66) Template

The guidance suggests that all margined derivatives should not be reported in the return for lines: "1.5 Derivatives amount payables other than those reported in 1.4" and "2.4 Derivatives amount receivables other than those reported in 2.3". How would you suggest that firms should report the cash flows relating to margined derivatives which are physically settled by the delivery of a commodity and the exchange of cash?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions

Inclusion of interim profits in CET1 on consolidated basis

1. Could the competent authority grant a permission for including interim profits on consolidated level without granting such permission on solo level?2. How should the institution calculate the pay-out ratio of dividends calculating foreseeable dividends according to Article 2(7) of RTS 241/2014 while applying for inclusion of interim profits on consolidated level? 

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions

Inclusion of interim profits in CET1

After the competent authority (CA) granted a permission to include interim profits in CET1 on the basis of the Article 26(2) CRR, on what date do these interim profits become part of CET1 capital?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions

Inclusion of interim profits in CET1

Could interim profits, which are not profits from the recent reporting period but from the previous one, be included in CET1 capital before the institution has taken a formal decision confirming the final profit or loss of the institution for the year on the basis of Article 26(2) CRR?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions

Follow-up to Q&A 2016_2609 - Template C 71.00

With reference to 2016_2609, please can you confirm whether the predominant currency in the rest of line means a) the predominant currency in the rest of the line provided by the counterparty providing the multi-currency facility or b) the predominant currency in the rest of the line provided by all counterparties?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Deferral of variable remuneration in instruments

Does a credit institution have the obligation to hold the instruments (as shares, for example) during the deferral period of variable remuneration in instruments?

Legal act: Directive 2013/36/EU (CRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2021/04 - Guidelines on sound remuneration policies under CRD (repealing EBA/GL/2015/22)

Finrep. Validation rule v5443_m and others

Our opinion is that rule v5443_m has been wrongly implemented by the EBA. The formula is the following : {F 18.00.a, r100, c010} = sum({F 04.09, r100, (c010, c020)}) + sum({F 04.10, r150, (c010, c020)}) - sum({F 04.10, r150, (c015, c025)}) + {F 01.01, r030, c010} This rule seems to be designed for nGAAP reporters as in its formula there are some explicit references to F 04.09 and F 04.10 templates which are nGAAP reporters templates. The problem is the following : The last data point on the right hand side of v5443_m shall be in my humble opinion F 01.01, r040 and not F 01.01, r030. In the current implementation, the EBA is comparing loans and advance to credit institutions (F 18.00 row 100, col 010) with cash balances at central banks which does not make sense. v2776_m which is the same rule but this time designed for IFRS reporters seems to be correct as the last data point on the right hand side of the formula refers this time to row 040 : {F 18.00.a, r100, c010} = sum({F 04.04.1, r100, (c015, c030, c040)}) + {F 01.01, r040, c010} Could you please confirm that rule v5443_m has been wrongly implemented by the EBA?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Scope of application of the term "securitisation" and risk retention obligation in Article 405 CRR

Does the term ‘securitisation’ defined in Article 4(1)(61) of Regulation (EU) No 575/2013 capture loan origination, as opposed to loan acquisition, where the loan origination occurs over a defined period and is subject to the originated loans satisfying specified eligibility criteria, and is funded by the originator issuing tranched debt with the subordination of the tranches determining the distribution of losses during the ongoing life of the portfolio of originated loans?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Template FinRep F01.03 Balance sheet Statement - Equity

In annex IV the line 030 "Unpaid capital which has been called up" of Template F01.03 has its reference IFRS in "black" as if this line has not to be remitted in IFRS Standard. In Annex III this line is also in black in column reference but the line is present in the Template (that i call drawn on the Template). It is the only cell drawn in black in templates full IFRS present in Annex III, and no comment explain what it means. Other lines with NGAAP BAD references are not present in the templates (for example lines 201 to 209 of the same Template F01.03 are not drawn). When we remit this Template on XBRL remittance gate ONEGATE of ACPR this cell is gray and is not required. But is it the choice of French NCA. Do the NCAs have choice to ask this line or not ? Have the establishments the choice ? Is it an error in Template IFRS, in fact this line has not to be present ?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Treatment of undrawn committed facilities backed by own issuances.

Should the undrawn committed facility in the form of LTRO2 backed by own issuances be reported in the line 3.8 (Undrawn committed facilities received) of the C66 model?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Contextual limits to the ancillary power in Article 64.1.f) BRRD

Should the power in Article 64.1.f) BRRD be interpreted as limited by the context of the specific resolution tool used in the particular case?

Legal act: Directive 2014/59/EU (BRRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Presentation of cash flows related to non performing exposures in the template (C 66.01.a)

It is not clear how to interpret the following instruction: “17. Past due items and items for which the institution has a reason to expect non- performance shall not be reported.”

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Clarification “Other collateralized loans” template F 05.01

Should “Finance leases” and “Reverse repurchase loans” be excluded from the specification in row 100: “of which: other collateralized loans” in template F 05.01?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Validation rules on template F 18.00 comparing with F 04.04.1 and F 01.01

In the validation rules v2776_m the balance from F01.01 row 040 Other demand deposits is added. In the validation rules v3028_m/v3031_m/v3035_m row 040 Other demand deposits is not added. In these validation rules the Impaired amounts in template F 18.00a are compared to the Stage 3 amounts in template F 04.04.1 (excluding 040 other demand deposits). Is this correct?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions

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List of Q&A's

Validation rules v5267_m up to v5279_m

Application of a currency volatility adjustment in the case of a Significant Credit Risk Transfer securitisation

DPM2.7.0.1 validation rules v5228_m,v5229_m,v_5231_m,v5235_m across template F18.00a, F04.04.1

Template 2 EU LI2 EBA/GL/2016/11 (Main sources of differences between regulatory exposure amounts and carrying values in fin statements)

IFRS 9, validation rule v6030_m

Asset denominated in one currency and funded in a different currency subject to a FX Swap exchanging those two currencies

Treatment of margined Derivatives which are physically settled in the Maturity Ladder (C66) Template

Inclusion of interim profits in CET1 on consolidated basis

Inclusion of interim profits in CET1

Inclusion of interim profits in CET1

Follow-up to Q&A 2016_2609 - Template C 71.00

Deferral of variable remuneration in instruments

Finrep. Validation rule v5443_m and others

Scope of application of the term "securitisation" and risk retention obligation in Article 405 CRR

Template FinRep F01.03 Balance sheet Statement - Equity

Treatment of undrawn committed facilities backed by own issuances.

Contextual limits to the ancillary power in Article 64.1.f) BRRD

Presentation of cash flows related to non performing exposures in the template (C 66.01.a)

Clarification “Other collateralized loans” template F 05.01

Validation rules on template F 18.00 comparing with F 04.04.1 and F 01.01

Directive (EU) 2015/849 (AMLD)
Directive (EU) 2019/2034 (IFD)
Directive 2002/65/EC (DMD) - relevant parts only
Directive 2008/48/EC (CCD)
Directive 2009/110/EC (EMD)
Directive 2013/36/EU (CRD)
Directive 2014/17/EU (MCD)
Directive 2014/49/EU (DGSD)
Directive 2014/59/EU (BRRD)
Directive 2014/92/EU (PAD)
Directive 2015/2366/EU (PSD2)
Directive 2022/2556/EU (DORA)
Other
Regulation (EU) 2015/751 (IcFR - Interchange Fee Reg)
Regulation (EU) 2015/847 (WTR) (recast)
Regulation (EU) 2023/1113 (WTR II)
Regulation (EU) 2024/886 (IPR)
Regulation (EU) No 2017/2402 (SecReg)
Regulation (EU) No 2019/2033 (IFR)
Regulation (EU) No 2022/2554 (DORA)
Regulation (EU) No 2023/1114 (MiCAR)
Regulation (EU) No 575/2013 (CRR)
Regulation (EU) No 648/2012 (EMIR) - only RTS 2016/2251
Regulation (EU) No 909/2014 (CSDR) - only RTS 2017/390

Accounting and auditing
Arrears and foreclosure
Authorisation and registration
Authorisation of issuers of ARTs and EMTs (MiCAR)
Benchmark rate in the ESIS
BRRD Reporting
Capital requirements
Central contact points
Central Contact Points (AML/CFT)
Central register of the EBA
Classification of crypto assets (MiCAR)
Colleges of Supervisors
Colleges of supervisors
Complaints handling (MiCAR)
Complaints handling by payment service providers
Complaints to competent authorities regarding alleged infringements of PSD2)
Complaints-handling by creditors and credit intermediaries
Concentration risk
Conflict of interest (MiCAR)
Cooperation between competent authorities in the supervision of payment institutions operating cross-border
Cooperation within the Union (incl. stress testing)
Credit risk
Credit Risk – Non performing exposures / loan origination
Creditworthiness assessments
Cross-border resolution
Customer Due Diligence
Digital operational resilience testing
Discretion to apply CRR/CRD for IF
Early intervention
Electronic fund transfers
External Credit Assessment Institutions (ECAI)
Fixed overheads requirement
Fraud reporting
Funding provisions (financing means, use of funds, borrowing, calculation of contributions)
Governance arrangements (MiCAR)
Highly liquid financial instruments (MiCAR)
ICT risk management
ICT third-party risk management
ICT-related incidents (management / classification / reporting)
Instant payments
Interactions with the BRRD
Interactions with the CRR / CRD IV
Interactions with the CRR / CRD IV and the BRRD
Interactions with the DGS and the BRRD
Interest Rate Risk for Banking Book (IRRBB)
Internal Governance
Internal governance
Intra-group financial support
K-factor requirements
Large exposures
Leverage ratio
Liquidity of the reserve of assets for ARTs (MiCAR)
Liquidity risk
Liquidity risk
Major incidents reporting
Market infrastructures
Market risk
Model validation
Monetary amount of the professional indemnity insurance
MREL
Not applicable
Operational risk
Orderly redemption plans (MiCAR)
Other DORA topics
Other issues
Other issues - IFD
Other MiCAR topics
Other topics
Oversight framework of CTPPs
Own funds
Own Funds (MiCAR)
Passporting
Passporting and supervision of branches
Passporting of mortgage credit intermediaries
Payment accounts
Professional Indemnity Insurance for mortgage credit intermediaries
Provisions applicable to all securitisations
Prudential consolidation
Qualified Holdings (MiCAR)
Recognition, membership and supervision of DGS
Recovery plans
Recovery plans (MiCAR)
Remuneration
Remuneration
Reporting of ARTs and EMTs (MiCAR)
Resolution financing arrangements
Resolution objectives and triggers
Resolution plans
Resolution safeguards
Resolution tools and powers
Rights of depositors (Eligibility, coverage level, repayable amount, repayment, claim against DGS, depositor information)
Risk Assessment
Sanctions
Scope and definitions (MiCAR)
Securitisation and Covered Bonds
Security measures for operational and security risks
Simple Transparent and Standardised securitisation
Simplified obligations
Special management
Stress testing (MiCAR)
Strong customer authentication and common and secure communication (incl. access)
Suitability of the management body (issuers of ARTs - no CASPS) (MiCAR)
Supervision
Supervision and Sanctions
Supervision of investment firm groups
Supervisory colleges (MiCAR)
Supervisory reporting
Supervisory reporting - Asset Encumbrance
Supervisory reporting - COREP (incl. IP Losses)
Supervisory reporting - FINREP (incl. FB&NPE)
Supervisory reporting - Funding Plans
Supervisory Reporting - IFR Reporting framework
Supervisory reporting - IRRBB
Supervisory reporting - Large Exposures
Supervisory reporting - Leverage ratio
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Supervisory reporting - Other
Supervisory reporting - Supervisory Benchmarking
Supervisory review and evaluation (SREP) and Pillar 2
Supervisory review and evaluation (SREP) and Pillar 2
Supplemental requirements for issuers of significant ARTs (MiCAR)
Suspicious Transaction Reporting
Third country branches
Third country policy
Transitional period (MiCAR)
Transparency and Pillar 3
Transparency and Pillar 3
Use of ARTs as a means of exchange (MiCAR)
Valuation
White papers (MiCAR)
Write-down and conversion of capital instruments

Delegated Regulation (EU) 2015/61 - DR with regard to liquidity coverage requirement
Delegated Regulation (EU) 2015/62 - DR with regard to the leverage ratio
Delegated Regulation (EU) 2015/63 - DR on ex ante contributions to resolution financing arrangements
Delegated Regulation (EU) 2016/1075 - DR on the content of recovery and resolution plans, financial support, independent valuers, contractual recognition of write down and conversion powers, notices of suspension and resolution colleges
Draft ITS on reporting and disclosure requirements for investment firms
Draft ITS on Supervisory Reporting of Institutions
Draft ITS on Supervisory Reporting of Institutions (for benchmarking the internal approaches)
Draft ITS on the provision of information for the purpose of resolution plans
EBA/GL/2013/01 - Guidelines on retail deposits subject to different outflows for purposes of liquidity reporting
EBA/GL/2014/01 - Guidelines on applicable notional discount rate for variable remuneration
EBA/GL/2014/03 - Guidelines on disclosure of encumbered and unencumbered assets
EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05
EBA/GL/2014/05 - Guidelines on significant credit risk transfer
EBA/GL/2014/07 - Guidelines on data collection exercise regarding high earners
EBA/GL/2014/08 - Guidelines on remuneration benchmarking exercise
EBA/GL/2014/09 - Guidelines on the types of tests, reviews or exercises that may lead to support measures
EBA/GL/2014/10 - Guidelines on criteria to identify other systemically important institutions (O-SIIs)
EBA/GL/2014/11 - Guidelines on measures to reduce or remove impediments to resolvability
EBA/GL/2014/13 - Guidelines on common procedures and methodologies for the SREP
EBA/GL/2014/14 - Guidelines on materiality, proprietary, confidentiality and disclosure frequency under Pillar 3
EBA/GL/2015/03 - Guidelines on triggers for use of early intervention measures
EBA/GL/2015/04 - Guidelines on the effectiveness of the sale of business tool
EBA/GL/2015/05 - Guidelines on the asset separation tool
EBA/GL/2015/06 - Guidelines on the minimum list of services or facilities
EBA/GL/2015/07 - Guidelines on failing or likely to fail
EBA/GL/2015/08 - Guidelines on the management of interest rate risk arising from non-trading activities
EBA/GL/2015/09 - Guidelines on payment commitments
EBA/GL/2015/10 - Guidelines on methods for calculating contributions to deposit guarantee schemes
EBA/GL/2015/11 - Guidelines on creditworthiness assessment
EBA/GL/2015/12 - Guidelines on arrears and foreclosure
EBA/GL/2015/16 - Guidelines on the application of simplified obligations under Article 4(5) of Directive 2014/59/EU
EBA/GL/2015/17 - Guidelines specifying the conditions for group financial support under Article 23 of Directive 2014/59/EU
EBA/GL/2015/19 - Guidelines on passport notifications
EBA/GL/2015/20 - Guidelines on limits on exposures to shadow banking entities which carry out banking activities outside a regulated framework under Article 395(2) of CRR
EBA/GL/2016/02 - Guidelines on cooperation agreements between deposit guarantee schemes
EBA/GL/2016/07 - Guidelines on the application of the definition of default under Article 178 CRR
EBA/GL/2016/08 - Guidelines on implicit support for securitisation transactions
EBA/GL/2016/09 - Guidelines on corrections to modified duration for debt instruments under Article 340(3) CRR
EBA/GL/2016/10 - Guidelines on ICAAP and ILAAP information collected for SREP purposes
EBA/GL/2016/11 - Guidelines on disclosure requirements under Part Eight of CRR
EBA/GL/2017/01 - Guidelines on LCR disclosure to complement the disclosure of liquidity risk management under Article 435 CRR
EBA/GL/2017/05 - Guidelines on ICT Risk Assessment under SREP
EBA/GL/2017/06 - Guidelines on credit institutions' credit risk management practices and accounting for expected credit losses
EBA/GL/2017/08 - Guidelines on the criteria on how to stipulate the minimum monetary amount of the professional indemnity insurance
EBA/GL/2017/09 - Guidelines on authorisation and registration under PSD2
EBA/GL/2017/13 - Guidelines on procedures for complaints of alleged infringements under PSD2
EBA/GL/2017/14 - Guidelines on supervision of significant branches
EBA/GL/2017/15 - Guidelines on connected clients under Article 4(1)(39) CRR
EBA/GL/2017/16 - Guidelines on PD estimation, LGD estimation and the treatment of defaulted exposures
EBA/GL/2018/01 - Guidelines on uniform disclosure requirements on IFRS 9 transitional arrangements
EBA/GL/2018/02 - Guidelines on the management of interest rate risk arising from non-trading book activities
EBA/GL/2018/03 - Guidelines on the revised common procedures and methodologies for SREP and supervisory stress testing (consolidated version)
EBA/GL/2018/04 - Guidelines on institutions' stress testing
EBA/GL/2018/05 - Guidelines on fraud reporting under PSD2 (amended by EBA/GL/2020/01)
EBA/GL/2018/06 - Guidelines on management of non-performing and forborne exposures
EBA/GL/2018/07 - Guidelines on the exemption from the contingency mechanism under Regulation (EU) 2018/389
EBA/GL/2018/08 - Guidelines on the STS criteria for ABCP securitisation
EBA/GL/2018/09 - Guidelineson the STS criteria for non-ABCP securitisation
EBA/GL/2018/10 - Guidelines on disclosure of non-performing and forborne exposures
EBA/GL/2019/01 - Guidelines on specification of types of exposures to be associated with high risk under Article 128(3) of CRR
EBA/GL/2019/02 - Guidelines on outsourcing arrangements
EBA/GL/2019/03 - Guidelines for the estimation of LGD appropriate for an economic downturn
EBA/GL/2019/04 – Guidelines on ICT and security risk management - repealing EBA/GL/2017/17
EBA/GL/2019/05 – Guidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation A4 of ESRB/2012/2 - repealing EBA/GL/2014/04
EBA/GL/2020/04 - Guidelines on the determination of weighted average maturity (WAM) of contractual payments due under the tranche per of Article 257(1) (a) CRR
EBA/GL/2020/05 - Guidelines on credit risk mitigation for institutions applying the IRB approach with own estimates of LGDs
EBA/GL/2020/06 - Guidelines on loan origination and monitoring
EBA/GL/2020/09 - Guidelines on the treatment of structural FX under Article 352(2) of CRR
EBA/GL/2020/13 - Guidelines on the appropriate subsets of sectoral exposures to which competent or designated authorities may apply a systemic risk buffer in accordance with Article 133(5)(f) of CRD
EBA/GL/2020/14 - Guidelines on the specification and disclosure of systemic importance indicators
EBA/GL/2021/01 - Guidelines specifying the conditions for the application of the alternative treatment of institutions’ exposures related to ‘tri-party repurchase agreements’ set out in Article 403(3) of CRR
EBA/GL/2021/02 - Guidelines on customer due diligence and the factors institutions should consider when assessing the ML /TF risk associated with individual business relationships and occasional transactions under Articles 17 and 18(4) of AMLD
EBA/GL/2021/03 - Guidelines on major incident reporting under PSD2 - repealing EBA/GL/2017/10
EBA/GL/2021/04 - Guidelines on sound remuneration policies under CRD (repealing EBA/GL/2015/22)
EBA/GL/2021/05 - Guidelines on internal governance under CRD - repealing EBA/GL/2017/11
EBA/GL/2021/06 - Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body and key function holders under CRD and MiFID - repealing EBA/GL/2017/12
EBA/GL/2021/07 - Guidelines on criteria for the use of data inputs in the risk-measurement model referred to in Article 325bc of CRR
EBA/GL/2021/08 - Guidelines on the monitoring of the threshold and other procedural aspects on the establishment of intermediate EU parent undertakings under Article 21b of CRD
EBA/GL/2021/09 - Guidelines specifying criteria to assess exceptional cases when institutions exceed the large exposure limits of Article 395(1) CRR and time and measures to return to compliance under Article 396(3) CRR
EBA/GL/2021/10 - Revised Guidelines on stress tests of deposit guarantee schemes under DGSD (repealing and replacing EBA/GL/2016/04)
EBA/GL/2021/11 - Guidelines on recovery plan indicators under Article 9 BRRD - repealing EBA/GL/2015/02
EBA/GL/2021/12 - Guidelines on a common assessment methodology for granting authorisation as a credit institution under Article 8(5) CRD
EBA/GL/2021/13 - Guidelines on sound remuneration policies under Directive (EU) 2019/2034
EBA/GL/2021/14 - Guidelines on internal governance under Directive (EU) 2019/2034
EBA/GL/2021/17 - Guidelines on the delineation and reporting of available financial means (AFM) of DGS
EBA/GL/2022/02 - Guidelines on the limited network exclusion
EBA/GL/2022/03 - Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP) and supervisory stress testing under Directive 2013/36/EU
EBA/GL/2022/08 – Guidelines on the data collection exercises regarding high earners
EBA/GL/2022/14 - Guidelines on interest rate risk arising from non-trading book activities
EBA/REC/2017/03 - Recommendation on outsourcing to cloud service providers
JC/GL/2016/72 - Guidelines on risk based AML/CFT supervision
JC/GL/2017/16 - Guidelines to prevent the abuse of fund transfers for ML/TF purposes
JC/GL/2018/35 - Joint Committee Guidelines on complaints-handling for the securities and banking sectors
JC/GL/2019/81 - Guidelines on cooperation and information exchange for AML/CFT supervision purposes
Not applicable
Regulation (EU) 2015/2197 - ITS on closely correlated currencies (as amended)
Regulation (EU) 2015/233 - ITS on currencies with an extremely narrow definition of central bank eligibility
Regulation (EU) 2015/2344 - ITS on currencies with constraints on the availability of liquid assets
Regulation (EU) 2015/585 - RTS for the specification of margin periods of risk
Regulation (EU) 2015/942 - RTS on materiality of extensions and changes in internal approaches for market risk
Regulation (EU) 2016/100 - ITS specifying the joint decision process with regard to the application for certain prudential permissions
Regulation (EU) 2016/101 - RTS for prudent valuation under Article 105(14) CRR
Regulation (EU) 2016/1400 - RTS on business reorganisation plan content
Regulation (EU) 2016/1450 - RTS specifying criteria for MREL (minimum requirements for liabilities eligible for bail-in)
Regulation (EU) 2016/1799 - ITS with regard to the mapping of credit assessments of external credit assessment institutions
Regulation (EU) 2016/200 - ITS on disclosure of the leverage ratio for institutions
Regulation (EU) 2016/2070 - ITS on Supervisory Reporting (for benchmarking the internal approaches) (as amended)
Regulation (EU) 2016/2251 - RTS on risk mitigation techniques for OTC derivatives not cleared by a central counterparty (CCP)
Regulation (EU) 2016/709 - RTS specifying the conditions for the application of the derogations concerning currencies with constraints on the availability of liquid assets
Regulation (EU) 2016/911 - ITS on disclosure of group financial support agreement
Regulation (EU) 2016/962 - ITS on proportionality notifications templates
Regulation (EU) 2016/98 - RTS specifying the general conditions for the functioning of colleges of supervisors
Regulation (EU) 2016/99 - ITS determining the operational functioning of colleges of supervisors
Regulation (EU) 2017/1230 - RTS on criteria for preferential outflow or inflow rate for cross-border undrawn credit or liquidity facilities within a group or IPS
Regulation (EU) 2017/2055 - RTS on passporting under PSD2
Regulation (EU) 2017/208 - RTS for additional liquidity outflows corresponding to collateral needs resulting from the impact of an adverse market scenario on an institution's derivatives transactions
Regulation (EU) 2017/323 correcting Regulation (EU) 2016/2251 – RTS on risk mitigation techniques for OTC derivatives not cleared by a central counterparty (CCP)
Regulation (EU) 2017/390 - RTS on prudential requirements of CSDs (CSDR-related)
Regulation (EU) 2018/1108 - RTS on CCP to strengthen fight against financial crime
Regulation (EU) 2018/1624 - ITS on the provision of information for resolution plans
Regulation (EU) 2018/171 - RTS on the materiality threshold for credit obligations past due
Regulation (EU) 2018/33 - ITS with regard to the standardised presentation format of the statement of fees
Regulation (EU) 2018/389 - RTS on strong customer authentication and secure communication
Regulation (EU) 2018/728 - RTS for excluding transactions with third country non-financial counterparties from own funds requirement for CVA risk
Regulation (EU) 2019/348 - RTS on simplified obligations for recovery and resolution planning
Regulation (EU) 2019/410 - ITS on EBA register under PSD2
Regulation (EU) 2019/411 - RTS on EBA register under PSD2
Regulation (EU) 2019/758 – RTS on implementation of group wide AML/CFT policies in third countries
Regulation (EU) 2020/1423 - RTS on central contact points under PSD2
Regulation (EU) 2021/2153 - RTS on the criteria for subjecting certain investment firms to the CRR (EUR 5bn)
Regulation (EU) 2021/2154 - RTS on Identified Staff
Regulation (EU) 2021/2155 - RTS on Instruments variable remuneration
Regulation (EU) 2021/2284 - ITS on Disclosure of Own funds
Regulation (EU) 2021/2284 - ITS on Reporting
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
Regulation (EU) 2021/453 - ITS with regard to the specific reporting requirements for market risk
Regulation (EU) 2021/622 – ITS with regard to uniform reporting templates, instructions and methodology for reporting on MREL
Regulation (EU) 2021/637 - ITS with regard to disclosures of information referred to in Titles II and III of Part Eight CRR
Regulation (EU) 2021/763 – ITS with regard to the supervisory reporting and public disclosure of MREL
Regulation (EU) 2022/2453 - ITS on ESG disclosures
Regulation (EU) 2022/76 - RTS to specify adjustments to the K-DTF coefficients
Regulation (EU) No 1030/2014 - ITS on disclosure of values used to identify global systemically important institutions (as amended)
Regulation (EU) No 1125/2014 - RTS-on PII for mortgage credit intermediaries
Regulation (EU) No 1151/2014 - RTS on information to be notified when exercising the right of establishment and the freedom to provide services
Regulation (EU) No 1152/2014 - RTS on the identification of the geographical location of relevant credit exposures for institution-specific countercyclical capital buffer rate
Regulation (EU) No 1187/2014 - RTS for determining the overall exposure to a client or a group of connected clients in respect of transactions with underlying assets
Regulation (EU) No 1222/2014 - RTS on methodology for the identification of global systemically important institutions (GSII) and the definition of GSII subcategories
Regulation (EU) No 1423/2013 - ITS on disclosure of own funds requirements
Regulation (EU) No 183/2014 - RTS for the calculation of specific and general credit risk adjustments
Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
Regulation (EU) No 484/2014 - ITS on hypothetical capital of a CCP
Regulation (EU) No 523/2014 - RTS on close correspondence between the values of an institution's covered bonds and assets
Regulation (EU) No 524/2014 - RTS on information exchange between home and host competent authorities
Regulation (EU) No 525/2014 - RTS on the definition of market
Regulation (EU) No 526/2014 - RTS on proxy spread and limited smaller portfolios for CVA risk
Regulation (EU) No 527/2014 - RTS on classes of other instruments appropriate for the purposes of variable remuneration
Regulation (EU) No 528/2014 - RTS on non-delta risk of options in the standardised market risk approach
Regulation (EU) No 529/2014 - RTS on materiality of extensions and changes in the advanced approaches (IRB and AMA)
Regulation (EU) No 530/2014 - RTS on materiality of thresholds for internal approaches to specific risk in the trading book
Regulation (EU) No 602/2014 - ITS for the convergence of supervisory practices regarding the implementation of additional risk weights
Regulation (EU) No 604/2014 - RTS Remuneration: criteria to identify categories of staff
Regulation (EU) No 620/2014 - ITS on information exchange between home and host competent authorities
Regulation (EU) No 625/2014 - RTS on requirements for investor, sponsor, original lenders and originator institutions of transferred credit risk exposures
Regulation (EU) No 650/2014 - ITS on disclosure by competent authorities
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Regulation (EU) No 710/2014 - ITS on joint decision process for institution-specific prudential requirements
Regulation (EU) No 926/2014 - ITS on notifications relating to the exercise of the right of establishment and the freedom to provide services
Regulation (EU) No 945/2014 - ITS on relevant appropriately diversified indices