EBA guidelines establishing requirements for effective communication between national competent authorities supervising credit institutions and statutory auditors to enhance banking supervision under EU regulations (EBA/GL/2016/05).
EBA guidelines establishing requirements for effective communication between national competent authorities and statutory auditors of credit institutions to enhance supervisory oversight under EU banking regulations (CRD IV, Regulation 537/2014).
EBA guidelines establishing requirements for effective communication between national competent authorities and statutory auditors of credit institutions to enhance supervisory oversight under EU regulations (EBA/GL/2016/05).
EBA guidelines establishing requirements for effective communication between national competent authorities supervising credit institutions and statutory auditors to enhance supervisory cooperation under EU regulations 537/2014 and 1093/2010.
EBA guidelines establishing requirements for effective communication between national competent authorities supervising credit institutions and authorized auditors conducting statutory audits, ensuring coordinated supervision under EU regulations (EBA/GL/2016/05).
EBA guidelines establishing requirements for effective dialogue between competent authorities supervising credit institutions and statutory auditors to enhance banking supervision under EU regulations (EBA/GL/2016/05).
EBA guidelines establishing requirements for effective communication between EU competent authorities supervising credit institutions and statutory auditors, promoting supervisory cooperation under Regulation (EU) No 537/2014 and Directive 2013/36/EU.
EBA guidelines establishing requirements for effective dialogue between competent authorities supervising credit institutions and auditors conducting mandatory audits, under EU Regulation 537/2014 and Directive 2013/36/EU.
The European Banking Authority (EBA) launched today a consultation on draft Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses; it follows the publication of Guidance by the Basel Committee in December 2015 on the same matter. These Guidelines aim at ensuring sound credit risk management practices associated with the implementation and on-going application of the accounting for expected credit losses. The consultation will run until 26 October 2016.
Consultation Paper on Guidelines on credit risk management practices and accounting for expected credit losses (EBA-CP-2016-10)
Final report on GL on communication between competent authorities (EBA-GL-2016-05)
The European Banking Authority (EBA) published today its final Guidelines on the communication between competent authorities supervising credit institutions and statutory auditors of those institutions.
EBA/Op/2014/05 Technical advice on the prudential filter for fair value gains and losses arising from the institution’s own credit risk related to derivative liabilities
Article 519 of Regulation (EU) No 575/2013 (Capital Requirements Regulation - CRR) gives a mandate to the EBA to prepare a report on whether the revised IAS 19 Employee Benefits in conjunction with the deduction of net pension assets as set out in Article 36(1)(e) and changes in net pension liabilities lead to undue volatility of institutions' own funds.
EBA Report on the impact on the volatility of own funds from defined pension plans
The European Banking Authority (EBA) published today a report analysing the impact that the revised IAS 19 Employee Benefits in conjunction with the deduction of net pension assets under the Capital Requirements Regulation (CRR) and changes in net pension liabilities may have on the volatility of institutions' own funds. The report concluded that in most cases there may be limited volatility of own funds due to changes in the accounting and prudential requirements that derive from the revised IAS 19 Employee Benefits and the CRR.
Article 35 of Regulation 575/2013 (Capital Requirements Regulation - CRR) states that institutions shall not make adjustments to remove from their own funds unrealised gains or losses on their assets or liabilities measured at fair value. In this context, Article 80(4) of the CRR requires the EBA to provide technical advice to the Commission on possible treatments of unrealised gains measured at fair value other than including them in Common Equity Tier 1 without adjustment.