Article 5(1)(a) of the Commission Delegated Regulation (EU) 2015/63 provides for even exclusion of certain intragroup liabilities from the contribution base, provided that all the following conditions are met: (i) each institution is established in the Union; (ii) each institution is included in the same consolidated supervision in accordance with Articles 6 to 17 of Regulation (EU) No 575/2013 on a full basis and is subject to an appropriate centralized risk evaluation, measurement and control procedures; and (iii) there is no current or foreseen material practical or legal impediment to the prompt repayment of the liability when due. Some interpretative doubts may arise when one of the institution has been established in a country being a member of the EEA and EFTA (non-EU member), in relation to the legal status of Joint Committee Decisions incorporating Directive 2014/59/EU, Regulation (EU) No 575/2013, Directive 2013/36/EU and Delegated Regulation (EU) 2015/63. According to information available on www.efta.int, retrieved on 1 August 2019: (i) admittedly, on 9 February 2018 was issued a JCD No 21/2018, amending, inter alia, Annex IX (Financial services) to the EEA Agreement by inserting paragraph 19b regarding Directive 2014/59/EU, but entry into force of the JCD No 21/2018 is pending fulfilment of constitutional requirements by Iceland, Liechtenstein and/or Norway pursuant to Article 103 of EEA Agreement. According to Article 5 of the JCD No 21/2018, “[t]his Decision shall enter into force on 10 February 2018, provided that all the notifications under Article 103(1) of the EEA Agreement have been made [Constitutional requirements indicated], or on the day of the entry into force of the Decision of the EEA Joint Committee incorporating Regulation (EU) No 575/2013 and Directive 2013/36/EU into the EEA Agreement, whichever is the later.” (ii) the legal status of the JCD No 79/2019 of 29 March 2019 incorporating Regulation (EU) No 575/2013 and Directive 2013/36/EU is the following: "entry into force of the Decision is pending fulfilment of constitutional requirements by Iceland, Liechtenstein and/or Norway pursuant to Article 103 EEA". According to Article 3 of the JCD No 79/2019 “This Decision shall enter into force on 30 March 2019, provided that all the notifications under Article 103(1) of the EEA Agreement have been made [Constitutional requirements indicated]”; (iii) the legal status of the JCD incorporating Delegated Regulation 2015/63 is the following “Draft Joint Committee Decision (JCD) under consideration by the EU (EEAS) and the EFTA States (Iceland, Liechtenstein and Norway)”. (iv) according to Article 98 of the EEA Agreement “The Annexes to this Agreement and Protocols 1 to 7, 9 to 11, 19 to 27, 30 to 32, 37, 39, 41 and 47, as appropriate, may be amended by a decision of the EEA Joint Committee in accordance with Articles 93 (2), 99, 100, 102 and 103.” Section II of said Annex IX applies to banks and credit institutions and as of 1 August 2019 in point 19b is indicated Directive 2014/59/UE, but with annotation to this point, that "Point and adaptation texts inserted by Decision No 21/2018 (OJ L [to be published] and EEA Supplement No [to be published]), e.i.f. pending" (see footnote 172 on page 28). Additionally, in point 14 and 14a of said Annex IX are indicated respectively Directive 2013/36/EU and Regulation (UE) No 575/2013 with the following footnotes: “Text of point 14 replaced by Decision No 15/2001 (OJ L 117, 26.4.2001, p. 13 and EEA Supplement No 22, 26.4.2001, p.8), e.i.f. 1.10.2001, and consequently point 14 (Directive 2006/48/EC of the European Parliament and of the Council) replaced by Decision No 65/2008 (OJ L 257, 25.9.2008, p. 27 and EEA Supplement No 58, 25.9.2008, p. 9), e.i.f. 1.11.2010 and subsequently replaced by Decision No 79/2019 (OJ L [to be published and EEA supplement No [to be published]), e.i.f. pending” and, in case of point 14a, “Point, indent and adaptation text inserted by Decision No 79/2019 (OJ L [to be published and EEA supplement No [to be published]), e.i.f. pending”. Delegated Regulation 2015/63 is not incorporated in Annex IX to the EEA Agreement. Directive 2014/59/EU could be implemented in some EEA member states that are not EU members (e.g. in Norway). The above raises a question whether exclusions indicated in Delegated Regulation 2015/63 in art. 5(1)(a) shall be indeed applied when one side of the transaction is established in a country being a Member State of the EU and the other side is established in a non-EU EEA Member State (e.g. in Norway, that could implement Directive 2014/59/EU), but entry into force of the JCD No 21/2018 incorporating Directive 2014/59 and JCD No 79/2019 incorporating Regulation (EU) No 575/2013 and Directive 2013/36/EU is pending and the draft JCD incorporating Delegated Regulation (EU) 2015/63 is under consideration by the EU (EEAS) and the EFTA States. On one hand, the condition (i) set out in Article 5(1)(a) of the Delegated Regulation (EU) 2015/63 expressly refers to "institutions established in the Union". The same conclusion may concern the condition (ii), according to which each institution is included in the same consolidated supervision in accordance with Articles 6 to 17 of Regulation (EU) No 575/2013). On the other hand, Directive 2014/59/EU, Regulation (EU) No 575/2013 and Directive 2013/36/EU are texts with EEA relevance and according to EBA Q&A 2013_233 Regulation EU No 575/2013 (CRR) and Directive 2013/36/EU (CRD) are texts with EEA relevance so that the term "Member State" for the purpose of the CRR and the CRD include EEA countries as a matter of principle. Simultaneously, due to provisions of the EEA Agreement (see in particular Article 93, 98-100, 102 and 103 of the EEA Agreement and Annex IX), incorporation of said EU regulations to Annex IX shall be made in accordance with the procedure applicable on the basis of the EEA Agreement. Hence, doubts may arise whether implementation of some EU regulations by non-EU EEA Member States would be sufficient if requirements imposed by the EEA Agreement are likely not met and, in consequence whether such a implementation trigger any obligations on the EU Member States despite failure to comply with all requirements imposed by the EEA Agreement).