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The European Banking Authority (EBA) today launched a public consultation on its draft Guidelines on Ancillary Services Undertakings (ASUs). The draft Guidelines set out clear, simple and consistent criteria for the identification of activities referred to in Article 4(1)(18) of Regulation (EU) No 575/2013 of the Capital Requirements Regulation (CRR). The consultation runs until 7 October 2025.

The European Banking Authority (EBA) today published its second Report on the International Financial Reporting Standard (IFRS) 9 implementation by EU institutions complementing the observations already included in the last IFRS 9 Monitoring Report, published in November 2021. This Report focuses on high default portfolios (HDPs) and aims to promote further improvements in the ECL model practices among EU institutions by providing transparency on the major areas of concern identified by the EBA. In line with the IFRS 9 Roadmap, the EBA will continue monitoring and promoting the consistent application of IFRS 9.

The European Banking Authority (EBA) published today a Report summarising the findings arising from the monitoring activities on the International Financial Reporting Standard (IFRS 9) implementation by EU institutions. The aim of this Report is to assist supervisors evaluate the quality and adequacy of IFRS 9 Expected Credit Loss (ECL) models, in order to contribute to a high-quality and consistent application of the IFRS 9 standard in the EU.  In line with the IFRS 9 Roadmap, the EBA will continue monitoring and promoting consistent application of IFRS 9, as well as working on the interaction with prudential requirements.

The European Banking Authority (EBA) published today its final draft Regulatory Technical Standards (RTS) specifying the conditions according to which consolidation shall be carried out in line with Article 18 of the Capital Requirements Regulation (CRR). The aim of these draft RTS is to ensure that the appropriate method of prudential consolidation is applied for the calculation of the CRR requirements on a consolidated basis. Compared to the Consultation Paper, the final draft RTS have been revised also to reflect the amendments introduced as part of the Risk Reduction Measures Package adopted by the European legislators.