Own funds
To be able to absorb losses in a going or in a gone concern situation, institutions need own funds in sufficient quantity and quality in accordance with applicable European legislation. The Capital Requirements Regulation (CRR) sets out the characteristics and conditions for own funds and specifies a series of mandates for the EBA. These include the development of Regulatory Technical Standards to further specify the quality criteria applying to institutions' regulatory own funds, as well the deductions that should be applied to own funds elements and the harmonizing disclosures. In addition, the EBA monitors the quality of own funds on an on-going basis and may provide advice and opinions.
Technical Standards, Guidelines & Recommendations
Technical standards
Regulatory Technical Standards on Own Funds
These Regulatory Technical Standards (RTS) gather a number of mandates given to the EBA by the Capital Requirements Regulation (CRR) in relation to own funds.
Guidelines
Opinions, Reports and other Publications
Opinions
EBA Opinion on legacy instruments - outcome of its implementation.pdf
Opinion on legacy instruments - outcome of its implementation
EBA Opinion on amendments to the RTS on OF and ELs.pdf
Opinion on amendments to the RTS on own funds and eligible liabilities
EBA-Op-2020-17 Opinion on legacy instruments.pdf
Opinion on legacy instruments (EBA-Op-2020-17)
Opinion on OFIs (EBA-Op-2017-13).pdf
Opinion on OFIs (EBA-Op-2017-13)
EBA-Op-2014-05 - Technical Advice on DVA.pdf
EBA/Op/2014/05 Technical advice on the prudential filter for fair value gains and losses arising from the institution’s own credit risk related to derivative liabilities
EBA-Op-2013-03 Technical advice on treatment of unrealised gains.pdf
Opinion of the European Banking Authority - Technical advice to the Commission
on possible treatments of unrealised gains measured at fair value (EBA/Op/2013/03)
2012-11-05--Letter-on-draft-CRR---EBA-Op-2012-03-.pdf
Opinion of the European Banking Authority - Opinion on some amendments introduced in the Capital Requirements Regulation (EBA/Op/2012/03)
Reports
Report on merged AT1 and MREL C.pdf
Report on the monitoring of Additional Tier 1, Tier 2 and TLAC/MREL eligible liabilities instruments of EU institutions
TLAC-MREL instruments 2nd Monitoring Report.pdf
Report on the monitoring of TLAC-/MREL-eligible liabilities instruments of EU Institutions
EBA Report on the monitoring of CET1 instruments issued by EU institutions - update.pdf
EBA Report on the monitoring of CET1 instruments issued by EU institutions - update
Report on the monitoring of Additional Tier 1 instruments of EU institutions.pdf
Report on the monitoring of Additional Tier 1 instruments of EU institutions
EBA report on calibration of OSII buffer rates.pdf
EBA Report on calibration of OSII buffer rates
TLAC MREL Monitoring Report EBA-REP-2020-27.pdf
Report on the monitoring of TLAC-/MREL-eligible liabilities instruments of EU Institutions
Updated EBA CET1 list_Q4 2019.xlsx
CET1 updated list – Q4 2019
Other publications
2023 01 23 Letter to Quinn Emanuel Urquhart & Sullivan UK LLP on DNB Discos.pdf
Letter to Quinn Emanuel Urquhart & Sullivan UK LLP on DNB Discos
Updated CET1 list Q4 2022.xlsx
Updated CET1 list Q4 2022
EBA IFR further instruments and funds list_Q2 2021.xlsx
IFR further instruments and funds list (Q2 2021)
Updated CET1 list Q4 2017.xlsx
Updated CET1 list Q4 2017
CET1 list - Last updated December 2016.xlsx
CET1 list - December 2016 update
Updated CET1 list Q4 2016.xlsx
Updated CET1 list Q4 2016
Annex (CET1 List Updated 4Q 2015).xlsx
CET1 List - Updated 4Q 2015
Updated list of CET1 instruments.xlsx
Updated list of CET1 instruments