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Guidelines on harmonised definitions and templates for funding plans of credit institutions (updated)
The updated Guidelines on harmonised definitions and templates for funding plans of credit institutions aim at improving the assessment of banks' funding plans and the relevance of the data provided for such assessments based on experience gained through the analysis of the data received as well as the questions raised via the EBA Single Rulebook Q&A tool.
Guidelines on Credit Risk Mitigation for institutions applying the IRB approach with own estimates of LGDs
Guidelines on the conditions to be met to benefit from an exemption from contingency measures under Article 33(6) of Regulation (EU) 2018/389 (RTS on SCA & CSC)
Guidelines on Technical aspects of the management of interest rate risk arising from non-trading activities under the supervisory review process
These Guidelines set out high-level guidance, addressed to both credit institutions and investment firms, related to interest rate risk arising from non-trading activities (IRRBB). The paper sets out supervisory expectations regarding the measurement, management and governance arrangements of IRRBB and its reflection in the ICAAP. The guidelines also define the supervisory outlier test requirements for the assessment of institutions’ resilience to interest rate changes.
Regulatory Technical Standards on the disclosure of encumbered and unencumbered assets
These draft RTS set out the data that is required to be disclosed on encumbered and unencumbered assets, the format, as well as the timing of the publication. These RTS build on the EBA Guidelines on the same topic and are addressed to institutions, providing them with three disclosure templates to be completed and published, along with line-by-line instructions for completing them. Institutions will have to disclose information in accordance with these disclosure templates, and provide some additional information on the importance of encumbrance in their individual funding model.
Guidelines on stress testing
Guidelines for common procedures and methodologies for the supervisory review and evaluation process (SREP) and supervisory stress testing
Guidelines on ICT and security risk management
Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body
Guidelines on internal governance
Guidelines on the assessment of the suitability of members of the management body and key function holders
Joint Committee Guidelines on cooperation and information exchange for AML/CFT supervision purposes
These Joint Committee Guidelines clarify the practical modalities of cooperation and information exchange between prudential and AML/CFT competent authorities for the purposes of AML/CFT supervision of credit and financial institutions both domestically and on a cross-border basis. These Guidelines are part of the ESAs’ wider work on fostering a common approach to AML/CFT within the EU.
Implementing Technical Standards on procedures, forms and templates for resolution planning
The Bank Recovery and Resolution Directive (BRRD) requires resolution authorities to draw up resolution plans that outline the actions to be taken in case an institution meets the conditions for resolution. The ITS on procedures, standard forms and templates for the provision of information for the purpose of resolution plans sets out a procedure that should be followed when resolution authorities require information about an institution for the purpose of drawing up a resolution plan.