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List of Q&A's

EBA Mapping Tool - Template EU KM1 Logic

In relation to the EBA Mapping Tool that specifies the mapping of the templates and tables for disclosures with those on supervisory reporting, we believe that the logic provided is incorrect for the certain cell references within the EU KM1 Template.

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

Disclosure of EU ILAC - Incorrect Mapping Logic

With regards to the disclosure of the EU ILAC template, we believe that the mapping logic provided, relating to M 03.00 is incorrect. For Row EU7 - column b, the mapping logic states: {M 03.00, r0260, c0020} + {M 03.00, r0270, c0020}. However, the reference to {M 03.00, r0270, c0020} relates to a greyed-out cell in M 03.00. For Row EU22 - column b, the mapping logic states: {M 03.00, r0590, c0020}. We believe that the logic is referencing the incorrect cell (Residual maturity of >= 1 year and < 2 years).

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Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Entities conducting limited financial activity which qualify for exemptions from AMLD4

Dear colleagues, Art. 6 Reg. 2024/1624 stipulates that member states may provide exemptions from AML/CFT regulation for entities which engage in financial activity on an occasional or very limited basis where there is little risk of money laundering or terrorist financing. Specifically:    Exemptions for certain financial activities 1.   With the exception of persons engaged in the activity of money remittance as defined in Article 4, point (22), of Directive (EU) 2015/2366, Member States may decide to exempt legal or natural persons that engage in a financial activity as listed in Annex I, points (2) to (12), (14) and (15), to Directive 2013/36/EU on an occasional or very limited basis where there is little risk of money laundering or terrorist financing from the requirements set out in this Regulation, provided that all of the following criteria are met: (a) the financial activity is limited in absolute terms; (b) the financial activity is limited on a transaction basis; (c) the financial activity is not the main activity of such persons; (d) the financial activity is ancillary and directly related to the main activity of such persons; (e) the main activity of such persons is not an activity referred to in Article 3, point (3)(a) to (d) or (g) of this Regulation; (f) the financial activity is provided only to the customers of the main activity of such persons and is not generally offered to the public. 2.   For the purposes of paragraph 1, point (a), Member States shall require that the total turnover of the financial activity does not exceed a threshold which shall be sufficiently low. That threshold shall be established at national level, depending on the type of financial activity. 3.   For the purposes of paragraph 1, point (b), Member States shall apply a maximum threshold per customer and per single transaction, whether the transaction is carried out in a single operation or through linked transactions. That maximum threshold shall be established at national level, depending on the type of financial activity. It shall be sufficiently low in order to ensure that the types of transactions in question are an impractical and inefficient method for money laundering or terrorist financing, and shall not exceed EUR 1 000 or the equivalent in national currency, irrespective of the means of payment. 4.   For the purposes of paragraph 1, point (c), Member States shall require that the turnover of the financial activity does not exceed 5 % of the total turnover of the natural or legal person concerned. 5.   In assessing the risk of money laundering or terrorist financing for the purposes of this Article, Member States shall pay particular attention to any financial activity which is considered to be particularly likely, by its nature, to be used or abused for the purposes of money laundering or terrorist financing. 6.   Member States shall establish risk-based monitoring activities or take other adequate measures to ensure that the exemptions granted pursuant to this Article are not abused.   We are seeking the assistance of colleagues to understand how Member States intend to apply Art. 6.  In this respect (given that the AMLR has yet to come into effect), it would be helpful to understand the approach taken by Member States in respect of Article 2(3) 4AMLD which provides that Member States may decide that persons that engage in a financial activity on an occasional or very limited basis, where there is little risk of money laundering or terrorist financing, do not fall within the scope of 4AMLD. Specifically, it would be helpful to understand:  Has your Member State transposed the exemption provided for under Article 2(3) 4AMLD? If so, does your Member State have a registration process for those entities seeking to avail of the exemption? What is involved in the registration process and are these entities subsequently supervised or monitored in any way in your Member State? Do you conduct risk assessments of these entities on a regular or periodic basis, or at all, given their low risk? If your Member State has not transposed the exemption, how does your Member State treat such entities which are low-risk in nature and conduct limited financial activity?  We would greatly value your assistance.

Legal act: Directive (EU) 2015/849 (AMLD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Credit institutions should not consider as outsourcing

Within Title II, Section 3, Recital 28 Guidelines on outsourcing an exemption what should not be considered an outsourcing is given. Under this exemption can we consider that purchases of goods e.g., standard software or hardware without customization or integration into critical processes, are not outsourcing? For example if the SaaS application is used solely for non-critical, non-banking functions (e.g., HR training platforms, marketing tools), and does not impact the institution’s operational resilience or critical functions, can it be treated from a bank perspective as purchase of goods that fall outside the EBA guidelines on outsourcing arrangements scope?

Legal act: Directive 2013/36/EU (CRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2019/02 - Guidelines on outsourcing arrangements

Clarification on Q&A 2024_7073: Treatment of two-leg derivatives with respect to rate type and currency

Example 1: Fixed IR asset changed to floating with an IRS – IRS floating receiver and fixed payer - Representation in J 05.00, J 06.00 and J 07.00   Let us consider a scenario where the fixed rate asset (hedged item) is a mortgage loan that perfectly matches, in terms of notional amount and financial characteristics, the receive leg of an interest rate swap (IRS).  According to the Q&A:  For the receive leg, the notional amount must be reported in column 0260, under rows 0140 to 0170. The weighted average yield should be reported with a positive sign in column 0300, and the corresponding repricing cash flows should be reported with a positive sign in columns 0320 to 0390, all under rows 0140 to 0170.  For the payer leg, the notional amount should not be reported. The weighted average yield must be reported with a negative sign in column 0050, and the associated repricing cash flows must be reported with a negative sign in columns 0070 to 0250, again under rows 0140 to 0170.  Could you please clarify how potential asymmetries should be addressed in cases where the notional amount of the payer leg of the IRS is not reported, which may lead to both the fixed rate exposure of the hedged item and the floating rate leg of the hedging derivative being simultaneously recognized, potentially distorting the risk exposure at the total assets level? Example 2: Floating IR liability changed to fixed with an IRS – IRS floating receiver and fixed payer - Representation in J 05.00, J 06.00 and J 07.00  Let us consider a scenario where the floating rate liability (hedged item) is a debt security that perfectly matches, in terms of notional amount and financial characteristics, the receive leg of an interest rate swap (IRS).  According to Q&A:  For the receive leg, the notional amount must be reported with a positive sign in column 0260, under rows 0140 to 0170. The weighted average yield should be reported with a negative sign in column 0300, and the corresponding repricing cash flows should be reported with a negative sign in columns 0320 to 0390, all under rows 0140 to 0170.  For the payer leg, the notional amount should not be reported. The weighted average yield must be reported with a positive sign in column 0050, and the associated repricing cash flows must be reported with a positive sign in columns 0070 to 0250, again under rows 0140 to 0170.  Could you advise on how institutions should address potential asymmetries arising in cases where the notional amount of the receive leg of the IRS is reported with a positive sign, while the notional of the payer leg is not reported (i.e., reported as zero), potentially resulting in the simultaneous recognition of both the floating rate exposure of the hedged item and the floating leg of the hedging derivative?  Example 3: Other Interest rate derivatives not designed as accounting hedges – IRS floating receiver and fixed payer - Representation in J 05.00, J 06.00 and J 07.00   Could you provide guidance on how institutions should address potential asymmetries arising in cases where only the receiver leg of an IRS transaction is reported, potentially resulting in an incomplete representation of the associated risk exposure? Example 4: Fixed USD asset changed to fixed EUR with a CCS USD fixed payer / against fixed EUR receiver - Representation in J 05.00, J 06.00 and J 07.00    In this example, we report the same observations as in Example 1, considering the fixed exposure represented in EUR and USD templates.  In addition, we would appreciate confirmation regarding the appropriate representation of the average yield. Specifically, should the yield of the payer fixed USD leg be reported under template J 05.00 in EUR, as indicated in the official Q&A, or under J 05.00 in USD?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)

Validation rules taxonomy V4.0 C_17.01

The formulae v23510_h seems not relevant

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions

Validation rules taxonomy V4.0 C_17.01

The formula of control v23509_h seems not relevant

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions

C 73.00 validation rules v7585_m and v7630_m (outflows secured with level 2B assets)

What should be the limit for validation rules v7585_m and v7630_m, considering that some of the items reported in row 1090 of C73.00 Outflows get 25% outflow rate?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)

Appropriate CR SA sub-exposure class categorisation (line items reported within C02.00, C07.00 and C09.01, where applicable) of the portion of an exposure “secured by mortgages on immovable property” which is also secured by cash or subject to other form of credit protection such as eligible guarantees.

Some of the exposures “secured by mortgages on immovable property” existing on an institution’s loan book are also secured by other forms of credit protection, such as cash or eligible guarantees. For such exposures, it is not clear as to which sub-exposure class such portion of the exposure (e.g. the cash-secured portion) shall be attributed.   For example, assume that an institution has a non-IPRE exposure (loan to natural person) secured by residential immovable property, which is also partially secured by cash. To which of the following sub-exposure classes will the portion of the exposure that is secured by cash collateral be classified?  (i)    Secured by mortgages on residential immovable property - non-IPRE (secured) - C09.01, r0091; C02.00, r0151(ii)   Secured by mortgages on residential immovable property - non-IPRE (unsecured) - C09.01, r0092; C02.00, r0152(iii)  Secured by mortgages on residential immovable property - Other - non-IPRE - C09.01, r0093; C02.00, r0153  NB: Please also affirm that in the referenced example (i.e. retail counterparty), the Original exposure pre-conversion factors related to such cash-secured portion shall be equivalent to a risk weight of 75% in line with Art 124(1)(a), which is subsequently reduced to 0% through the reporting of CRM techniques with substitution effect via the “Other Items” exposure class (under the financial collateral simple method), in line with the principle applied in EBA Q&A 2016_2693.   In the quoted example, we understand that such portion shall be reported as “Secured by mortgages on residential immovable property - Other - non-IPRE”.

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions

Can a receivable be identified as IPRE if a mortgage exists, but the securing property is not recognised as collateral?

Art. 124 para. 1 stipulates that banks receive a risk weight of 150% for IPRE receivables that do not fulfil all the conditions set out in para. 3. The question is what constellation of conditions must be met for this case to realistically materialise. An institution should normally be able to fulfil subsections a to d in para. 3. Paragraph 3 contains a reference to Article 208 and paragraph 1 of Article 229 in sub-item e. Article 229 paragraph 1 describes the property valuation and will not generally present institutions with insurmountable problems either. Article 208 begins with the statement that a property is only recognised as collateral if the following paragraphs 2 to 5 are fulfilled. One hurdle could possibly be the monitoring of the property value in accordance with paragraph 3. However, it is also conceivable that an institution will generally refrain from recognising real estate collateral due to an insignificant share in the portfolio. Can a receivable that is effectively secured by a mortgage be identified as an IRPE risk position without recognised real estate collateral, resulting in an RW of 150% under Art. 124 para. 1? Or does non-recognition also mean that the exposure is not to be regarded as collateralised (by a property) for the calculation of own funds and consequently receives the risk weight of an unsecured exposure?

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

Identificación entidad financiera responsable del reporte DORA - Identification of the financial entity responsible for the DORA reporting

  ¿Si nuestra empresa no dispone de LEI, debemos informarla mediante el código europeo? ¿Qué diferencia existe entre las celdas B_01.01_0010 y B_01.02_0010 ? If our company doesn't have an LEI, should we report it using the European code? What's the difference between cells B_01.01_0010 and B_01.02_0010?

Legal act: Regulation (EU) No 2022/2554 (DORA Reg)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Can a CASP receive / transmit / execute orders for non-EUR denominated EMTs, whose issuers are not authorised as a credit institution or as an electronic money institution?

Article 48 of MiCA states that: “A person shall not make an offer to the public or seek the admission to trading of an e-money token, within the Union, unless that person is the issuer of such e-money token and: (a) is authorised as a credit institution or as an electronic money institution...”.  The cited part of first paragraph of Art 48 of MiCA allows an interpretation in accordance with which a MiCA registered CASP can still either receive and transmit (to a non EU entity) or execute an order (on a non EU trading platform) to buy or sell a non-EUR denominated EMT whose issuer is not MiCA compliant. Namely, it seems that the provision of either of the two mentioned crypto asset services does not fall either under offer to the public nor under admission to trading.  It is quite clear that the provision of the two described crypto asset services does not fall under “seek the admission to trading.”  Nevertheless, an argument can be made that the provision of the two described crypto asset services  does not fall under “offer to public” as well. Namely, MiCA defines offer to the public “a communication (...) in any form presenting (...) sufficient information on the terms of the offer. When a CASP receives and transmits an order or when a CASP executes it, a CASP usually only receives order instructions and does not provide any information on the asset that will be bought. Consequently, it can be argued, that when acting as described, a CASP does not offer an EMT to public. This interpretation is further supported by the Recital 28. This one states that “The mere admission to trading or the publication of bid and offer prices should not, in and of itself, be regarded as an offer to the public of crypto-assets.”. Therefore, one could argue that a CASP can execute orders for non-EUR denominated EMTs, whose issuers are not authorised as a credit institution or as an electronic money institution.

Legal act: Regulation (EU) No 2023/1114 (MiCAR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Correct classification of services related to the 'reselling' of software provided in SaaS mode

With reference to the correct identification of the type of ICT services, taking into account the types contained in ANNEX III of Regulation (EU) 2024/2956, how should services related to the 'reselling' of software provided in SaaS mode be classified?

Legal act: Regulation (EU) No 2022/2554 (DORA Reg)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/2956 - ITS on the register of information

Justification to consider a ‘significant penalty’ and to be excluded from the outflows

Pursuant to article 25(4)(b) of Delegated Regulation (EU) 2015/61, does the cumulative loss of accrued interest, representing more than 50% of the total contractual interest income upon early withdrawal of term deposits (specifically those which have been active for more than 50% of their contractual term, have an original maturity longer than 30 days, and a residual maturity exceeding 30 days), constitute sufficient justification to consider this as a ‘significant penalty’ under article 25(4)paragraph (b), with the purpose of discouraging early withdrawal, and therefore allow such retail deposits (for which more  than 50% of contractual term has passed)  to be excluded from the outflows?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Delegated Regulation (EU) 2015/61 - DR with regard to liquidity coverage requirement

Exposures to EU exchanges

Should exposures to EU exchanges be treated as exposures to institutions, under articles 119, 120 and 121?

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

Loans collateralized by immovable property in F 05.01 and F 13.01

Do loans collateralized by immovable property in templates FINREP 05.01 and FINREP 13.01 need to comply with Articles 124 - 126 of the CRR?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions

Submission Error related to FC.06/L0600 “Label: Duplicate fact, not same value"

Could you please check if this duplicate ERROR is incorrect and needs to be corrected?When we try to submit the FICO IGT & RC report via local FSA Portal we get an ERROR regarding template FC.06/L0600 “Label: Duplicate fact, not same value”. It seems like the validation rule creates an ERROR if an “Identification code of the external counterparty” (column 0020) is included on more than one row. According to EU 2022/2454 Article 7.2 instruction for column 0080 it needs to be allowed to include the same ID code for the counterparty if there are more than one entity of the conglomerate involved,   I.E. two rows with the same Counterparty but two different entities of Consolidation (e.g. A & B), which get the following ERROR: Error in cell: sheet L0600, row 1, column J, with a value of A, Error in cell: sheet L0600, row 2, column J, with a value of B,. 

Legal act: Directive 2002/87/EC (FiCOD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2022/2454 – ITS on the reporting of intra-group transactions and risk concentration for financial conglomerates

CET1 buyback - sufficient certainty

Should CET1 buybacks be deducted from the CET1 capital from the moment the permission from the competent authority has been granted or from the moment the transaction has been announced?

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

Risk Weights for International Organisations under the Standardised Approach

Is it permissible that exposures to NATO Communication and Information Agency are assigned a 0 % risk weight under Article 118(f) CRR?

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

Template 2: location of the collateral

Is it intentional to show the location of counterparty rather than the physical location of the property in question for Template 2 ?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2022/2453 - ITS on ESG disclosures

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List of Q&A's

EBA Mapping Tool - Template EU KM1 Logic

Disclosure of EU ILAC - Incorrect Mapping Logic

Entities conducting limited financial activity which qualify for exemptions from AMLD4

Credit institutions should not consider as outsourcing

Clarification on Q&A 2024_7073: Treatment of two-leg derivatives with respect to rate type and currency

Validation rules taxonomy V4.0 C_17.01

Validation rules taxonomy V4.0 C_17.01

C 73.00 validation rules v7585_m and v7630_m (outflows secured with level 2B assets)

Can a receivable be identified as IPRE if a mortgage exists, but the securing property is not recognised as collateral?

Identificación entidad financiera responsable del reporte DORA - Identification of the financial entity responsible for the DORA reporting

Can a CASP receive / transmit / execute orders for non-EUR denominated EMTs, whose issuers are not authorised as a credit institution or as an electronic money institution?

Correct classification of services related to the 'reselling' of software provided in SaaS mode

Justification to consider a ‘significant penalty’ and to be excluded from the outflows

Exposures to EU exchanges

Loans collateralized by immovable property in F 05.01 and F 13.01

Submission Error related to FC.06/L0600 “Label: Duplicate fact, not same value"

CET1 buyback - sufficient certainty

Risk Weights for International Organisations under the Standardised Approach

Template 2: location of the collateral

Regulation (EU) No 575/2013 (CRR)
Directive 2013/36/EU (CRD)
Regulation (EU) No 2022/2554 (DORA Reg)
Regulation (EU) No 2023/1114 (MiCAR)
Regulation (EU) No 2017/2402 (SecReg)
Directive 2009/110/EC (EMD)
Directive (EU) 2019/2034 (IFD)
Directive 2014/17/EU (MCD)
Directive 2002/65/EC (DMD) - relevant parts only
Directive 2014/49/EU (DGSD)
Directive (EU) 2023/2225 (CCD2)
Directive 2014/59/EU (BRRD)
Directive (EU) 2015/849 (AMLD)
Directive 2014/92/EU (PAD)
Directive 2015/2366/EU (PSD2)
Directive 2008/48/EC (CCD) (repealed)
Directive 2022/2556/EU (DORA Dir)
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 2019/2033 (IFR)
Regulation (EU) No 648/2012 (EMIR) - only RTS 2016/2251
Regulation (EU) No 909/2014 (CSDR) - only RTS 2017/390
Directive 2002/87/EC (FiCOD)
Other

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 agreements for consumers
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)
Financial conglomerates
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)
Register of information (DORA)
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 - FiCOD
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
EBA/GL/2023/08 - Guidelines on the benchmarking of diversity practices, including diversity policies and gender pay gap
Regulation (EU) 2022/2454 – ITS on the reporting of intra-group transactions and risk concentration for financial conglomerates
Regulation (EU) 2023/2175 - RTS on the risk retention requirements for originators, sponsors, original lenders, and servicers
Regulation (EU) 2024/1774 – RTS on ICT risk management framework and on simplified ICT risk management framework
Regulation (EU) 2024/2956 - ITS on the register of information
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) 2024/3117 - ITS on supervisory reporting of institutions
Regulation (EU) 2021/2284 - ITS on Reporting and disclosures of Investment firms
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
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