Regulatory Technical Standards on the allocation of off-balance sheet items and UCC considerations

  • Status: Final draft RTS/ITS adopted by the EBA and submitted to the European Commission

The Regulatory Technical Standards (RTS) under the Capital Requirements Regulation (CRR3) regarding off-balance sheet items under the standardised approach of credit risk provide the criteria that institutions shall use to classify off-balance sheet items, unless explicitly specified in Annex 1 of the CRR. Further, they specify the factors that may constrain the institutions’ ability to cancel the unconditionally cancellable commitments. 

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Draft Regulatory Technical Standards on the allocation of off-balance sheet items and UCC considerations

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Draft Regulatory Technical Standards on the allocation of off-balance sheet items and the specification of factors that might constrain institutions’ ability to cancel unconditionally cancellable commitments

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