News & Press
The EBA publishes its final Guidelines on the management of third-party risk, delivering a more proportionate and consistent framework aligned with DORA
As part of the European Banking Authority’s (EBA) ongoing efforts to simplify its regulatory framework, the Guidelines focus on third-party arrangements supporting critical or important functions (CIFs) namely the disruption of which would materially impair the performance of a financial entity. By concentrating on these higher-risk arrangements, the Guidelines reduce unnecessary operational and supervisory burdens for less material ones while maintaining sound risk management.
Final Q&As
Question ID: 2026_7795
How a negative amount of fair value changes of hedged items should be reported in template Z02.00?
Question ID: 2026_7895
- How cash collateral received as variation margin for intragroup Repo trades be reported in Z11.00 and Z02.00 when the underlying Repo has already matured?
- What should be the insolvency ranking (c0030) of this balance intragroup variation margin in Z11.00?
Question ID: 2026_7926
Where a reporting entity receives services from an affiliated entity and relies on applications that are owned, managed and operated by that affiliated service provider, should those applications be reported in template Z08.02 by the receiving entity?
Alternatively, should template Z08.02 be limited to operational assets that are owned, managed or directly controlled by the reporting entity, with dependencies on affiliate-owned applications being reflected through the relevant service provider and outsourcing/inter-affiliate reporting templates?
Question ID: 2026_7927
In Z_08.02, are we expected to map operational assets to external services or only to intra-entity services? If we are expected to map operational assets to external services, for external services which relate to support we receive on IT systems, should columns 0030, 0080, 0040 and 0050 be populated with data related to the respective IT system or should they be left blank? Additionally, if we report a service related to physical transportation of cash, should columns 0030, 0080, 0040 and 0050 be left blank considering that we don't need any asset to receive the service from the external provider?