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
EBA final report on draft Regulatory Technical Standards under CRR (EU) No 575/2013, specifying criteria for allocating off-balance sheet items to credit risk buckets, factors constraining cancellation of unconditionally cancellable commitments, and notification processes via COREP to enhance risk management and regulatory consistency.