Guidelines

EBA guidelines amending EBA/GL/2018/01 to align IFRS 9 transitional disclosures under CRR Article 473a with COVID-19 ‘quick fix’ measures, ensuring transparency on own funds and capital ratios adjustments for institutions applying temporary pandemic relief.

EBA guidelines clarifying supervisory reporting and disclosure requirements under the CRR ‘quick fix’ to address COVID-19 impacts, covering leverage ratio, own funds, and credit risk adjustments for frameworks v2.9 and v2.10 until mid-2021.

Guidelines on the pragmatic 2020 SREP

Final Guidelines on the treatment of structural FX under Article 352(2) of the CRR

Compliance table

EBA revised guidelines on the Supervisory Review and Evaluation Process (SREP) and supervisory stress testing, updating EU procedures to enhance convergence, integrate Pillar 2 capital guidance, and align with Directive 2013/36/EU and EBA standards.

Final report on revised Guidelines on the management of interest rate risk arising from non-trading activities (EBA-GL-2018-02)

EBA guidelines establishing EU-wide standards for institutions' stress testing, covering governance, data infrastructure, risk areas, proportionality, and integration with supervisory review (SREP). Replaces CEBS GL32, addressing reverse stress testing, conduct risk, and solvency-liquidity interactions.

EBA guidelines outlining common procedures and methodologies for the Supervisory Review and Evaluation Process (SREP) and supervisory stress testing, covering risk assessment, business model analysis, internal governance, capital adequacy, and proportionality for EU financial institutions.

Final report on Guidelines on fraud reporting under Article 96(6) PSD2 (EBA-GL-2018-05)

EBA guidelines clarifying the definition of default under Article 178 of Regulation (EU) No 575/2013 (CRR), applicable to banks using the Internal Ratings Based Approach (IRBA) or Standardised Approach for credit risk, outlining compliance and reporting obligations for EU financial institutions and authorities.

EBA guidelines outlining requirements for providing confidential information in summary or collective form under Directive 2014/59/EU (BRRD), addressing compliance, reporting obligations, and implementation for competent authorities and financial institutions.

Final Report - Guidelines on the provision of information in summary or collective form the purposes of Article 84(3) of Directive 2014/59/EU

EBA-GL-2015-21 GLs on Business Reorganisation Plans

EBA-RTS-2015-12 RTS and EBA-GL-2015-21 GLs on Business Reorganisation Plans