EBA final guidelines specifying criteria to identify ancillary services undertakings under Article 4(1)(18) of Regulation (EU) No 575/2013, covering direct extensions of banking, ancillary activities, and similar services for regulatory clarity.
EBA report assessing the completeness and appropriateness of prudential consolidation definitions and provisions under Article 18(10) of the CRR, covering scope, control, financial institutions, and special purpose entities with policy recommendations for the European Commission.
The European Banking Authority (EBA) today released its Report on prudential consolidation and the final Guidelines on ancillary services undertakings (ASU) under the Capital Requirements Regulation (CRR). Both publications are designed to enhance the efficiency and proportionality of the prudential consolidation framework, promote a level playing field, foster convergence of supervisory practices among institutions and competent authorities, and improve comparability of prudential requirements across the EU.
The European Banking Authority (EBA) today launched a public consultation on its draft Guidelines on Ancillary Services Undertakings (ASUs). The draft Guidelines set out clear, simple and consistent criteria for the identification of activities referred to in Article 4(1)(18) of Regulation (EU) No 575/2013 of the Capital Requirements Regulation (CRR). The consultation runs until 7 October 2025.
EBA comment letter to IASB on the Exposure Draft for Financial Instruments with Characteristics of Equity (FICE ED), addressing proposed amendments to IAS 32, IFRS 7, and IAS 1. Focuses on classification clarity, prudential capital framework interactions under CRR, and implications for AT1 instruments, minority interests, and contingent settlement provisions.
European Banking Authority 2023 report assessing IFRS 9 implementation progress, challenges, and supervisory findings across EU financial institutions, focusing on credit risk measurement and provisioning practices.
The European Banking Authority (EBA) today published its second Report on the International Financial Reporting Standard (IFRS) 9 implementation by EU institutions complementing the observations already included in the last IFRS 9 Monitoring Report, published in November 2021. This Report focuses on high default portfolios (HDPs) and aims to promote further improvements in the ECL model practices among EU institutions by providing transparency on the major areas of concern identified by the EBA. In line with the IFRS 9 Roadmap, the EBA will continue monitoring and promoting the consistent application of IFRS 9.
European Banking Authority (EBA) letter to IASB on the post-implementation review of IFRS 9 impairment requirements – assessing diversity in practices, challenges in significant credit risk increases, and prudential impacts to enhance financial reporting consistency and comparability.
EBA reply to IASB request for information on post-implementation of IFRS 9 Financial instruments - classification and measurement
IFRS 9 monitoring report
The European Banking Authority (EBA) published today a Report summarising the findings arising from the monitoring activities on the International Financial Reporting Standard (IFRS 9) implementation by EU institutions. The aim of this Report is to assist supervisors evaluate the quality and adequacy of IFRS 9 Expected Credit Loss (ECL) models, in order to contribute to a high-quality and consistent application of the IFRS 9 standard in the EU. In line with the IFRS 9 Roadmap, the EBA will continue monitoring and promoting consistent application of IFRS 9, as well as working on the interaction with prudential requirements.
Final draft RTS on methods of prudential consolidation under Article 18 of CRR
The European Banking Authority (EBA) published today its final draft Regulatory Technical Standards (RTS) specifying the conditions according to which consolidation shall be carried out in line with Article 18 of the Capital Requirements Regulation (CRR). The aim of these draft RTS is to ensure that the appropriate method of prudential consolidation is applied for the calculation of the CRR requirements on a consolidated basis. Compared to the Consultation Paper, the final draft RTS have been revised also to reflect the amendments introduced as part of the Risk Reduction Measures Package adopted by the European legislators.
Roadmap for IFRS 9 deliverables
Report on the EBA’s first observations on the impact and implementation of IFRS 9 by EU Institutions