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List of Q&A's

Determination of the total deposit balance of "all the client's deposit accounts"

Assuming a natural person has a bank account at a bank as a private individual. At the same time the individual is a (co)-owner of a legal entity, which qualifies as an SME, and the legal entity has a business account at the same bank. Shall the accounts of both the private individual and the legal entity be aggregated when checking the total deposit balance against the threshold of EUR 500,000? If so, how would the bank determine the appropriate share of the account balance of the legal entity (SME) if the individual is only a co-owner (e.g. 100%, 50%, etc.)?  

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

Interaction between (i) CET1 deduction for minimum coverage on NPE and (ii) REA calculated under IRB-Advanced

In accordance with CRR art. 36(1)m and 47c the amount of insufficient coverage for non-performing exposures is to be deducted from CET1. Simultaneously the CRR requires institutions to calculate risk weighted exposure amounts (REA). This may result in a situation whereby for a given exposure the underlying risk is double-counted, once through available funds (deduction of CET1) and once through required funds (REA). Such double-counting is not intended, as also recognized in art. 67 of the ‘EBA REPORT ON STATUTORY PRUDENTIAL BACKSTOPS’. W.r.t. exposures under the IRB-Advanced approach the ‘EBA REPORT ON STATUTORY PRUDENTIAL BACKSTOPS’ further states in art. 69 that ‘In this respect Article 151(1) CRR clarifies that no own fund requirements should be imposed on parts of exposures that have already been deducted from CET1 while parts of exposures that have not yet been deducted from capital should still be risk-weighted to address any unexpected losses.’ While based on CRR art. 151(1) it appears clear that in theory only the exposure remaining after partial CET1 deduction (due to CRR art. 47c) is still to be risk weighted, clarification is sought on how exactly the risk weight on parts of a non-performing exposure is to be calculated in practice under the IRB-Advanced approach. Assume an exposure of 1000, under IRB-Advanced. Both the provision and the ELBE are equal to 300 (30%), while the LGD is equal to 500 (50%). In accordance with Art. 153(1) and 154(1) the REA is then calculated as 1000 * max(0, 12.5 * (LGD – ELBE)) or a REA of 2500. Now assume a minimum coverage expectation in line with art. 47c of 70%, i.e. 700. The resulting insufficient coverage thus equals 400, which is deducted from CET1. Remaining exposure to be risk weighted is 600. How to calculate the REA on this 600 given that ELBE and LGD were modelled based on an original exposure of 1000? Is our understanding correct that the REA on the remaining exposure is intended to be zero as provisions and CET1 deduction combined already exceed the (downturn) LGD? I.e. REA is only required for the 

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

PD calibration sample

Given the definition of PD calibration provided in EBA/GL/2017/16 section 2.4 paragraph 8, and the requirements for the calibration sample provided in section 5.3.5, paragraph 88 of the same guidelines, for developing a TTC model, clarification is needed on the expectation on the implementation of the back-testing performed in the validation phase: Shall the back-testing at portfolio level verify that the average PD over historical observation period is aligned with LRA DR or, instead, shall the comparison be made between PD estimates current at the validation date and the LRA DR? Does it change according to the rating philosophy? Shall the back-testing always be performed on a 1-year validation sample, regardless the type of TTC calibration philosophy and regardless the length of the calibration sample? How shall the rating philosophy be taken into consideration when assessing the outcome of back-testing at grade level? Provided that the main aim of the calibration is to reflect the LRA DR, is the any case where the alignment to 1-year default rate should get a higher weight in validation assessment, although in a TTC calibration philosophy?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2017/16 - Guidelines on PD estimation, LGD estimation and the treatment of defaulted exposures

Is the RWA capped at EAD amount for IRBA exposures as suggested by SBP validation check v6210

SBP validation check v6210 is set as an error which prevents the reporting of exposures with RWA higher than 12,5xEAD.  Verification is sought to the legal rationale behind setting such a maximum RWA limit.

Legal act: Directive 2013/36/EU (CRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Exposure to an entity that holds a loan portfolio composed of purchased or self-originated loans which are secured by real estate properties and their assignment to the regulatory asset class “exposures associated with particularly high risk”

Does an exposure representing funding to an SPV that itself originates reverse mortgages loans with returns linked to the development of the relevant housing market and a business case involving a potential sale/securitisation of the underlying portfolio (see “Background on the question”) fulfil the requirements to be assigned to the regulatory asset class “exposures associated with particularly high risk” in accordance with Article 128(3) CRR and its specification as set out in EBA/GL/2019/01, even though the bank has contractual agreements with the SPV in place (i.e. covenants and LTV restrictions) which have a certain risk mitigating effect?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2019/01 - Guidelines on specification of types of exposures to be associated with high risk under Article 128(3) of CRR

Exposure to an entity that holds a loan portfolio composed of purchased or self-originated loans which are secured by real estate properties and their assignment to the regulatory asset class “exposures associated with particularly high risk”

Does an exposure representing funding to an SPV, that itself purchases loans originated for speculative immovable financing purposes, fulfil the requirements to be assigned to the regulatory asset class 'exposures associated wth particularly high risk' in accordance with Article 128(3) CRR and its specification as set out in EBA/GL/2019/01, even though the bank has contractual agreements with the SPV in place (i.e. covenants and LTV restrictions), which have a certain risk mitigating effect?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2019/01 - Guidelines on specification of types of exposures to be associated with high risk under Article 128(3) of CRR

Residential property

Artcile 4 (75) presents the definitions for Residential property - “residential property” means a residence which is occupied by the owner or the lessee of the residence, including the right to inhabit an apartment in housing cooperatives located in Sweden; Question ID: 2015_2304 has a aswwer:  "For the avoidance of doubt, the exposure has to be secured by a mortgage on residential property which “is or shall be occupied or let by the owner”. This excludes situations where residential property “may” be built in the future (i.e. mortgages on land) but includes mortgages on building sites on which residential property will be built for the future owner of the property, or on residential property under construction, provided in both cases that there is certainty that the owner will occupy or let the property. In this sense, the 35% risk weight cannot be applied to exposures towards real estate developers. This treatment does only apply to exposures fully and completely secured by mortgages on residential property, and not where units were to be exploited commercially. " If real estate company owns houses/apartments/flats and this company leases them to natural persons (for living) does these houses/apartments are consideres as residential properties or commercial properties in Your view? Clear Yes and No answer is needed.  

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

C 27.00 - Identification of the counterparty (LE1) Report, column 040 -Residence of the counterparty

Reporting of the residence of the counterparty for a natural person. In order to report information on large exposures to natural persons the allocation in C27.00 Report column 040 -Residence of the counterparty should be done based on the country of residence or the country of nationality?

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

Use of the substitution approach for retail exposures treated under IRB with a guarantee (unfunded credit protection)

The institution has exposures to retail clients (mortgage loans) that are treated under IRB. Some of these exposures have a guarantee (unfunded credit protection) that is eligible in accordance with the relevant requirements of credit risk mitigation. The institution applies Article 163 (4) and 164 (2) and adjusts PD or LGD estimates subject to requirements as specified in Article 183(1), (2) and (3) and the permission of the competent authorities. Does the institution has to use the substitution approach for this guarantee for large exposures (and thus present the counterparty giving the guarantee, and the guaranteed amount given as indirect exposure as financial guarantee under the large exposure reporting) as indicated in Article 403 (1)a?

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

Calculation of a Prudent Value in combination with CET1-Deduction according to article 89 and 90 CRR

In case of applying article 89 CRR in combination with article 90 CRR for a risk exposure (asset) is there a requirement of calculating an additional valuation adjustument (AVA) although the calculated amount of CET1-deduction of the risk exposure already lowers CET1?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2016/101 - RTS for prudent valuation under Article 105(14) CRR

Debt securities issued by corporate treasury entities

Can debt securities issued by corporate treasuries organised in separate legal entities be classified as “corporate debt securities” for the purpose of Delegated Regulation (EU) 2015/61?

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

DLT issuances that are sold exclusively to retail or corporate investors

In relation with Q&A 2013_288, can fully or partially tokenized issuances that are sold exclusively to retail or corporate investors, when duly proven and verified by DLT technology, be treated as retail stable funding or corporate funding (whichever applies) under the LCR and NSFR metrics ?  

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

Size of the position to calculate concentrated position AVA

Should the volume corresponding to a 10-day prudent exit period be subtracted from the size of the concentrated position to estimate concentrated position AVA?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2016/101 - RTS for prudent valuation under Article 105(14) CRR

Deals agreed but not yet settled

1) When we issue a securitiy to raise funding, between Trade date and Value date (ie: 2 days period)  we expect money to be received from the counterparty for the security purchase. Can it be considered as an inflow in the LCR, as cash will be recived in 2 days?  2) When we make a money market borrowing, between Trade date and Value date (ie: 3 days period)  we expect money to be received from the counterparty for the deposit. Can it be considered as an inflow in the LCR, as cash will be recived in 3 days?  If we are allowed to apply this approach, shall we apply the same approach for money market loans before settlement date (outflows as cash will be delivered to counterparty).  

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

Scope of temporary treatment of unrealised gains and losses measured at fair value through other comprehensive income in view of the COVID-19 pandemic

Do exposures to “central governments, regional governments, local authorities and public sector entities” referred to in article 468 (1) of the CRR should be identified before or after applying credit risk mitigation techniques?Do exposures to “central governments, regional governments, local authorities and public sector entities” referred to in article 468 (1) of the CRR should be identified before or after applying credit risk mitigation techniques?

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

Netting of FSE holdings

Scope of EBA Q&A 2019_4517 with respect to trading book positions.

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

Netting of Financial Sector Entity (FSE) holdings

Is there a requirement to establish an additional credit risk exposure in case FSE deduction amounts are reduced by netting with eligible short FSE positions?

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

Capital increase without the issuance of new shares

Is a capital increase without the issuance of new shares in scope of article 26(3)?

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

Calculation of the amount of holdings of own Common Equity Tier 1 instruments on the basis of the net long position

How should the condition in  Article 42 a) i)  “(i) the long and short positions are in the same underlying exposure and the short positions involve no counterparty risk”  be applied when there are long and short positions on the same underlying reference with the same counterparty under the same master netting agreement ?   Are the single net amounts fixed by such contracts to be considered rather than the gross amounts?  Explanatory note: The master netting agreement we are considering complies with the conditions required under CRR (Article 206)    

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

Calculation of the amount of holdings of own Common Equity Tier 1 instruments on the basis of the net long position

Could it be assumed that short positions maintained with a Qualifying Central Counterparty do not involve counterparty risk according to Article 42 a) i) CRR and thus be netted for the purposes of the calculation of the amount of holdings of own Common Equity Tier I instruments to be deducted under point (f) of Article 36(1)?

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

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Search for Q&As

List of Q&A's

Determination of the total deposit balance of "all the client's deposit accounts"

Interaction between (i) CET1 deduction for minimum coverage on NPE and (ii) REA calculated under IRB-Advanced

PD calibration sample

Is the RWA capped at EAD amount for IRBA exposures as suggested by SBP validation check v6210

Exposure to an entity that holds a loan portfolio composed of purchased or self-originated loans which are secured by real estate properties and their assignment to the regulatory asset class “exposures associated with particularly high risk”

Exposure to an entity that holds a loan portfolio composed of purchased or self-originated loans which are secured by real estate properties and their assignment to the regulatory asset class “exposures associated with particularly high risk”

Residential property

C 27.00 - Identification of the counterparty (LE1) Report, column 040 -Residence of the counterparty

Use of the substitution approach for retail exposures treated under IRB with a guarantee (unfunded credit protection)

Calculation of a Prudent Value in combination with CET1-Deduction according to article 89 and 90 CRR

Debt securities issued by corporate treasury entities

DLT issuances that are sold exclusively to retail or corporate investors

Size of the position to calculate concentrated position AVA

Deals agreed but not yet settled

Scope of temporary treatment of unrealised gains and losses measured at fair value through other comprehensive income in view of the COVID-19 pandemic

Netting of FSE holdings

Netting of Financial Sector Entity (FSE) holdings

Capital increase without the issuance of new shares

Calculation of the amount of holdings of own Common Equity Tier 1 instruments on the basis of the net long position

Calculation of the amount of holdings of own Common Equity Tier 1 instruments on the basis of the net long position

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

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 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)
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)
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 - 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
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) 2021/2284 - ITS on Reporting
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
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