Search for Q&As

Enquirers can use various factors to search for a Q&A:

These include searching by the Q&A ID; legal reference, date submitted, technical standard / guideline, or by keyword if known.
Searches can be extended to more than one legal act, topic, technical standard or guidelines by making multiple selections (i.e. pressing 'Ctrl' on your keyboard, and selecting the relevant ones from the drop-down lists by left mouse-click).

Disclaimer:

Q&As refer to the provisions in force on the day of their publication. The EBA does not systematically review published Q&As following the amendment of legislative acts. Users of the Q&A tool should therefore check the date of publication of the Q&A and whether the provisions referred to in the answer remain the same.

Please note that the Q&As related to the supervisory benchmarking exercises have been moved to the dedicated handbook page. You can submit Q&As on this topic here.

Legal act

Topic

Article

COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations

Answer prepared by

Period posted start

Period posted end

Publication start

Publication end

Keywords

Question ID

Final Q&As Q&As under review Rejected Q&As Archived Q&As All Q&As

Export options

Select / deselect all results on this page

List of Q&A's

Discretionary pension benefits

According to Section 151 of the EBA Guidelines on sound remuneration policies under CRD (EBA/GL/2021/04) (“EBA Guidelines”), pension benefits that are not performance-based and are consistently granted to a category of staff as part of the company’s pension scheme should be regarded as routine employment packages. How should the concept of a “company’s pension scheme,” as referred to in Section 151 of the EBA Guidelines, be interpreted? For instance, can an established and consistently applied long-term practice qualify as a pension scheme, even in the absence of a formal written policy or documented scheme? 

Legal act: Directive 2013/36/EU (CRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2021/04 - Guidelines on sound remuneration policies under CRD (repealing EBA/GL/2015/22)

EBA Remuneration Diversity Benchmarking - R23.00 - Reporting of not applicable (n/a) gender pay gap

What should be reported in template R23.00 if the gender pay gap cannot be calculated?

Legal act: Directive 2013/36/EU (CRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions (for benchmarking the internal approaches)

Discretionary pension benefits

Proportionate regular pension contributions on top of the mandatory regime are cited as an example of routine employment packages in the definitions section of the EBA Guidelines on sound remuneration policies under CRD (EBA/GL/2021/04) (“EBA Guidelines”). How large may such annual pension contributions be — whether in monetary terms or as a percentage of the staff member’s total annual remuneration — for the benefit to be considered proportionate and, provided that other criteria are met, qualify as a routine employment package (and therefore as fixed remuneration)? Does the size or other characteristics of the institution influence the assessment of whether a pension benefit is proportionate or routine? More broadly, what factors typically affect this assessment — for instance, do national industry-level remuneration benchmarks or the remuneration level within a specific institution play a role?

Legal act: Directive 2013/36/EU (CRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2021/04 - Guidelines on sound remuneration policies under CRD (repealing EBA/GL/2015/22)

Determination of exposure value cap for netting sets subject to a margin agreement.

Article 274(3) states "The exposure value of a netting set that is subject to a contractual margin agreement shall be capped at the exposure value of the same netting set not subject to any form of margin agreement". This wording has slightly diverged from Basel CRE52.2 which stated "The EAD for a margined netting set is capped at the EAD of the same netting set calculated on an unmargined basis".  Basel focused on applying the unmargined methodology in the wording not that it should be treated as if there were no margin agreement. This nuance in wording is leading to a misinterpretation of the CRR which is exacerbated by EBA Q&A 2023_6962 which has allowed for firms to apply SA-CCR in a manner which significantly underestimates capital requirements vs economic exposure. In situations where firms are posting excess variation margin which has a real economic credit risk to the counterparty the wording of the CRR and the Q&A implies that this can be fully disregarded from the exposure calculation. This would therefore mean that firms are able to arbitrage the capital rules and avoid capital charges by lending money to counterparties by posting it as variation margin under a CSA and then disregarding that exposure by applying the "unmargined" cap. This needs to be resolved by a clarification to the EBA Q&A to the effect that any collateral posted/received under a variation margin CSA should still be included in the exposure calculation, albeit using the unmargined rather than margined formulation to achieve the effect that the cap is designed to do per Basel CRE52.2 FAQ1.  i.e. this could easily be interpreted that if you are not subject to a margin agreement then anything which was variation margin should now just be characterized as NICA as it still economically exists as collateral. This would satisfy both the purpose of the rule and avoid the risk of understatement of capital requirements.

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Additional liquidity outflows corresponding to collateral needs resulting from the impact of an adverse market scenario.

Pursuant to Article 423(3) of Regulation (EU) No 575/2013, institutions are to add an additional outflow corresponding to collateral needs that would result from the impact of an adverse market scenario on the institution's derivatives transactions if material.  Should this be extended to include financing transactions if an outflow corresponding to collateral needs from the impact of an adverse market scenario is deemed material by an institution?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Delegated Regulation (EU) 2015/61 - DR with regard to liquidity coverage requirement

Whether the derogation under Article 119 (5) of CRR can be applied in the context of Article 395(1) of CRR

According to article 119 (5) of CRR, exposures to financial institutions shall be treated as exposures to institutions when calculating risk weighted assets for credit risk. Is article 119(5) applicable for the purpose of calculating large exposure limits in accordance with Article 395 of CRR? 

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Interpretation of the treatment of covered bonds under the large exposures' regime in accordance with Article 395 of the CRR and the possibility of exposure reduction pursuant to Article 399 of the CRR.

Can covered bonds used as collateral in repo transactions, which are issued by the borrower (self-issued covered bonds), be considered eligible for exposure reduction under the large exposures regime in accordance with Article 399 of the CRR, taking into account the current interpretation of Article 207(2) of the CRR and Article 400(2) of the CRR, as well as the application of ECB Regulation (EU) 2016/445?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Interaction between CRR3 article 124 and article 193

When should an IPRE exposure be riskweighted at 150% according to CRR3 article 124 para 1 (b)?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Calculation of risk-weighted exposure amounts for off-balance exposure in case of Unfunded Credit Protection (UFCP)

What is the correct treatment in cases where the consideration of CRM according to articles 235, 235a or 236 leads to higher calculated risk-weighted exposure amounts than those calculated without considering CRM, even when the risk weight of the protection provider is lower? 

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Calculation of risk weights

How should institutions calculate a risk weight amended for credit protection in accordance with Chapter 4?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Reporting of callable AT1, T2 and MREL/TLAC instruments

Should the AT1, T2 and MREL/TLAC instruments be assigned 0% ASF weight one year before potential call date or only once permission to redeem was granted by the competent authority?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)

application of condition specified in Article 501a. (1) o) after January 1, 2025

Are we correct that after January 1, 2025, during the examination of compliance with the ISF factor, it is necessary to examine point o) only in the case of exposures originated after January 1, 2025, and in the case of previous exposures originated before 1 January 2025 the debtor is not obligated to carry out any assessment?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Level of EVE, NII and MV under Baseline scenarios reported positive for individual currencies (material or immaterial) in J1 report

Why is expected to always have the Level of EVE, NII and MV under Baseline scenarios reported positive for individual currencies (material or immaterial) in J1 report? Currently for the the rows of J1 report which reffer to Level of EVE, NII and MV under Baseline scenarios there is a validation rule (v16332_s) which throws a warning if the amount is negative regardless if the report is aggregated or for individual currencies. We believe this rule should be applied only for aggregated currencies and not for individual currencies as there could be a situation where the bank has a liability exposure in a specific currency which will end as a negative level of EVE/ NII or MV but when the aggregated report is obtained the final values are positive. Also, if the current rule is maintained, the results from J3 report will not be consistent with the ones from J1 as the negative amounts have to be reported positive. 

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)

Treatment of two-legs derivatives and validation Rule EBA V16337 (Tab J0200)

Could you please clarify the sign of the carrying amount for derivatives in J0200 ?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)

v16319_s and v16322_s (IRRBB) – non-negative rule not applicable to derivative rows

In line with the de-activation of v22331_s, we request to de-activate v16319_s and v16322_s as well

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions

DPM 4.0 taxonomy, several validation rules are not correct

During the analysis of DPM 4.0 taxonomy, we identified the following issues in the validation rules: EBA validation rule, v23083_m (C25.01) Current rule: with {tC_25.01.a, (c0010, c0020, c0050, c0060, c0070, c0090, c0100, c0110, c0140, c0150, c0160, c0170, c0180, c0200, c0210, c0220, c0230, c0240, c0250, c0270, c0280, c0290), default: 0, interval: true}: {r0040} = {r0050} + {r0060} + {r0090} + {r0100} + {r0110} Proposal: the rule should be deactivated Reason: CVA-risk amounts can be non-additive due to portfolio effects   EBA validation rule, v23345_s  (C25.01) Current rule: with {tC_25.01.a, default:null, interval:false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0130), (c0010, c0020, c0060, c0100, c0110, c0140, c0150, c0160, c0170, c0180, c0200, c0210, c0220, c0230, c0240, c0250, c0270, c0280, c0290)} >= 0 Our Proposal: the rule should be deactivated Reason: Marginal CVA-risk amounts can be negative due to portfolio effects   EBA validation rule, v23710_s  (C25.01) Current rule: with {tC_25.01.a, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0130, r0230, r0240), (c0070, c0090)} >= 0 Our Proposal: the rule should be deactivated Reason: Marginal CVA-risk amounts can be negative due to portfolio effects   Mapping Pillar 3 disclosures templates with supervisory reporting (Template EU CMS2. Column d) Column d (RWEAs calculated using full standardised approach) shows the relevant Output-Floor S-TREA without Floor transitional rules according to CRR Article  465 (3) – (13). It is calculated as a surcharge of the current Output Floor S-TREA. But the values from Template C10.00  for transitional rules regarding  EXPOSURES SECURED BY MORTGAGES ON RESIDENTIAL PROPERTY are missing and must be included analogous to template EU CMS1 (à there: {C10.00, r0010, c0090} + {C10.00, r0010, c0100}).    EBA Validation rule v1659_m (C07.00) Current rule: {c0200} = {c0150} - {c0160} - ( 0.90 * {c0165}) - ( 0.8 * {c0170}) - ( 0.6 * {c0175}) - ( 0.5 * {c0180} - {c0195}) Proposal: {c0200} = {c0150} - {c0160} - ( 0.90 * {c0165}) - ( 0.8 * {c0170}) - ( 0.6 * {c0175}) - ( 0.5 * {c0180}) - {c0195} Reason: the term  {c0195} should be excluded from the 0.5-weight-bracket, because UCCs have under the transitional arrangement a 0% CCF and must be subtracted completely.   EBA Validation rule v6052_m (C 09.02) Current rule: {r0150} = {r0010} + {r0011} + {r0012} + {r0013} +{r0020} + {r0030} + {r0060} + {r0132} +{r0140} Proposal: {r0150} = {r0010} + {r0012} + {r0013} +{r0020} + {r0030} + {r0060} + {r0132} +{r0140} Reason: the "of which" position should not be part of the sum. 

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)

Transfer of banking business – presentation of transaction in FINREP movements tables

An application for approval of the legal merger of Bank A with Bank B has been submitted to the Central Bank of Cyprus. The legal merger will be completed in two steps, (i) the transfer of banking business of Bank B to Bank A via a transfer of business agreement, (ii) the merger of the two entities via a scheme of reorganisation. Following step (i) of the merger, Bank B will not maintain any activities or deposits and it will surrender its banking license. As such it will cease to be a credit institution and will temporarily obtain ~36% of Bank A through the transfer of business to Bank A (subject to regulatory approvals). The said legal merger is expected to be effective from 1 July 2025 onwards. The first FINREP report that will be prepared for the “merged” entity will be for reference date 30/09/2025. Given the transaction described above, how should we approach the FINREP tables that show movements (i.e. tables F12.01, F12.02, F18.01, F24.01, F24.02, F25.01& F 25.03)? In our view, the possible options are as follows: (i) Opening balances comprise of the sum of the opening balances of both entities (prior to the transaction) as at 01/01/2025. Additions/disposals/other movements during the reference period are again the sum of the additions/disposals/other movements of the two entities. As such the transfer of balances from Bank B to Bank A will not be explicitly shown. (ii) Amounts transferred from Bank B to Bank A form part of the inflows/additions of the “merged” entity, meaning the opening balances on the movements tables present the figures as presented by Bank A in its current reporting.  (iii) Opening balances will be shown as nil and all will be shown as “Inflows”, as if a new entity is set up.

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions

Validation Rule EBA_v22095 (tab J0200) : Duration

Could you please deactivate the validation rule EBA_v22095 for IRRBB reporting ? This validation rule checks that the sum of the modified durations for the sub-categories Retail, Wholesale Non-Financial, Wholesale Financial equals the modified duration of the Loans and Advances category. However, modified duration is not an additive measure.

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)

Instructions for completing the register of information-Functions identification-Licenced activity

In the specifications of the DORA Register of Information file, in sheet B0601 for insurance and reinsurance undertakings, the list of values "List of possible values for all data fields with drop-downs (updated 3 March 2025)" appears, which does not include classes 17 ("Legal Expenses Insurance") and 18 ("Assistance"). Please inform us how these activities should be declared in the column "Licensed activity B06_01_0020".

Legal act: Regulation (EU) No 2022/2554 (DORA Reg)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/2956 - ITS on the register of information

Exist a definition of information security standards

In DORA Article 28 (5), reference is made to "appropriate information security standards" and "of the most up-to-date and highest quality information security standards". Is There a definition of which standards are applicable here, or can credit institutions define the desired requirements themselves?"

Legal act: Regulation (EU) No 2022/2554 (DORA Reg)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Organisation and governance

Legal and policy framework

Careers

Supervisory convergence

Direct supervision and oversight

Information for consumers

Ad hoc activities

Risk analysis

Reporting

Data

Publications

Media centre

Search for Q&As

List of Q&A's

Discretionary pension benefits

EBA Remuneration Diversity Benchmarking - R23.00 - Reporting of not applicable (n/a) gender pay gap

Discretionary pension benefits

Determination of exposure value cap for netting sets subject to a margin agreement.

Additional liquidity outflows corresponding to collateral needs resulting from the impact of an adverse market scenario.

Whether the derogation under Article 119 (5) of CRR can be applied in the context of Article 395(1) of CRR

Interpretation of the treatment of covered bonds under the large exposures' regime in accordance with Article 395 of the CRR and the possibility of exposure reduction pursuant to Article 399 of the CRR.

Interaction between CRR3 article 124 and article 193

Calculation of risk-weighted exposure amounts for off-balance exposure in case of Unfunded Credit Protection (UFCP)

Calculation of risk weights

Reporting of callable AT1, T2 and MREL/TLAC instruments

application of condition specified in Article 501a. (1) o) after January 1, 2025

Level of EVE, NII and MV under Baseline scenarios reported positive for individual currencies (material or immaterial) in J1 report

Treatment of two-legs derivatives and validation Rule EBA V16337 (Tab J0200)

v16319_s and v16322_s (IRRBB) – non-negative rule not applicable to derivative rows

DPM 4.0 taxonomy, several validation rules are not correct

Transfer of banking business – presentation of transaction in FINREP movements tables

Validation Rule EBA_v22095 (tab J0200) : Duration

Instructions for completing the register of information-Functions identification-Licenced activity

Exist a definition of information security standards

Regulation (EU) No 575/2013 (CRR)
Directive 2013/36/EU (CRD)
Regulation (EU) No 2022/2554 (DORA Reg)
Regulation (EU) No 2023/1114 (MiCAR)
Regulation (EU) No 2017/2402 (SecReg)
Directive 2009/110/EC (EMD)
Directive (EU) 2019/2034 (IFD)
Directive 2014/17/EU (MCD)
Directive 2002/65/EC (DMD) - relevant parts only
Directive 2014/49/EU (DGSD)
Directive (EU) 2023/2225 (CCD2)
Directive 2014/59/EU (BRRD)
Directive (EU) 2015/849 (AMLD)
Directive 2014/92/EU (PAD)
Directive 2015/2366/EU (PSD2)
Directive 2008/48/EC (CCD) (repealed)
Directive 2022/2556/EU (DORA Dir)
Regulation (EU) 2015/751 (IcFR - Interchange Fee Reg)
Regulation (EU) 2015/847 (WTR) (recast)
Regulation (EU) 2023/1113 (WTR II)
Regulation (EU) 2024/886 (IPR)
Regulation (EU) No 2019/2033 (IFR)
Regulation (EU) No 648/2012 (EMIR) - only RTS 2016/2251
Regulation (EU) No 909/2014 (CSDR) - only RTS 2017/390
Directive 2002/87/EC (FiCOD)
Other

Accounting and auditing
Arrears and foreclosure
Authorisation and registration
Authorisation of issuers of ARTs and EMTs (MiCAR)
Benchmark rate in the ESIS
BRRD Reporting
Capital requirements
Central contact points
Central Contact Points (AML/CFT)
Central register of the EBA
Classification of crypto assets (MiCAR)
Colleges of Supervisors
Colleges of supervisors
Complaints handling (MiCAR)
Complaints handling by payment service providers
Complaints to competent authorities regarding alleged infringements of PSD2)
Complaints-handling by creditors and credit intermediaries
Concentration risk
Conflict of interest (MiCAR)
Cooperation between competent authorities in the supervision of payment institutions operating cross-border
Cooperation within the Union (incl. stress testing)
Credit agreements for consumers
Credit risk
Credit Risk – Non performing exposures / loan origination
Creditworthiness assessments
Cross-border resolution
Customer Due Diligence
Digital operational resilience testing
Discretion to apply CRR/CRD for IF
Early intervention
Electronic fund transfers
External Credit Assessment Institutions (ECAI)
Financial conglomerates
Fixed overheads requirement
Fraud reporting
Funding provisions (financing means, use of funds, borrowing, calculation of contributions)
Governance arrangements (MiCAR)
Highly liquid financial instruments (MiCAR)
ICT risk management
ICT third-party risk management
ICT-related incidents (management / classification / reporting)
Instant payments
Interactions with the BRRD
Interactions with the CRR / CRD IV
Interactions with the CRR / CRD IV and the BRRD
Interactions with the DGS and the BRRD
Interest Rate Risk for Banking Book (IRRBB)
Internal governance
Internal Governance
Intra-group financial support
K-factor requirements
Large exposures
Leverage ratio
Liquidity of the reserve of assets for ARTs (MiCAR)
Liquidity risk
Liquidity risk
Major incidents reporting
Market infrastructures
Market risk
Model validation
Monetary amount of the professional indemnity insurance
MREL
Not applicable
Operational risk
Orderly redemption plans (MiCAR)
Other DORA topics
Other issues
Other issues - IFD
Other MiCAR topics
Other topics
Oversight framework of CTPPs
Own funds
Own Funds (MiCAR)
Passporting
Passporting and supervision of branches
Passporting of mortgage credit intermediaries
Payment accounts
Professional Indemnity Insurance for mortgage credit intermediaries
Provisions applicable to all securitisations
Prudential consolidation
Qualified Holdings (MiCAR)
Recognition, membership and supervision of DGS
Recovery plans
Recovery plans (MiCAR)
Register of information (DORA)
Remuneration
Remuneration
Reporting of ARTs and EMTs (MiCAR)
Resolution financing arrangements
Resolution objectives and triggers
Resolution plans
Resolution safeguards
Resolution tools and powers
Rights of depositors (Eligibility, coverage level, repayable amount, repayment, claim against DGS, depositor information)
Risk Assessment
Sanctions
Scope and definitions (MiCAR)
Securitisation and Covered Bonds
Security measures for operational and security risks
Simple Transparent and Standardised securitisation
Simplified obligations
Special management
Stress testing (MiCAR)
Strong customer authentication and common and secure communication (incl. access)
Suitability of the management body (issuers of ARTs - no CASPS) (MiCAR)
Supervision
Supervision and Sanctions
Supervision of investment firm groups
Supervisory colleges (MiCAR)
Supervisory reporting
Supervisory reporting - Asset Encumbrance
Supervisory reporting - COREP (incl. IP Losses)
Supervisory Reporting - FiCoD
Supervisory reporting - FINREP (incl. FB&NPE)
Supervisory reporting - Funding Plans
Supervisory Reporting - IFR Reporting framework
Supervisory reporting - IRRBB
Supervisory reporting - Large Exposures
Supervisory reporting - Leverage ratio
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Supervisory reporting - Other
Supervisory reporting - Supervisory Benchmarking
Supervisory review and evaluation (SREP) and Pillar 2
Supervisory review and evaluation (SREP) and Pillar 2
Supplemental requirements for issuers of significant ARTs (MiCAR)
Suspicious Transaction Reporting
Third country branches
Third country policy
Transitional period (MiCAR)
Transparency and Pillar 3
Transparency and Pillar 3
Use of ARTs as a means of exchange (MiCAR)
Valuation
White papers (MiCAR)
Write-down and conversion of capital instruments

Delegated Regulation (EU) 2015/61 - DR with regard to liquidity coverage requirement
Regulation (EU) 2022/2454 – ITS on the reporting of intra-group transactions and risk concentration for financial conglomerates
Regulation (EU) 2023/2175 - RTS on the risk retention requirements for originators, sponsors, original lenders, and servicers
Regulation (EU) 2024/1774 – RTS on ICT risk management framework and on simplified ICT risk management framework
Regulation (EU) 2024/2956 - ITS on the register of information
Delegated Regulation (EU) 2015/62 - DR with regard to the leverage ratio
Delegated Regulation (EU) 2015/63 - DR on ex ante contributions to resolution financing arrangements
Delegated Regulation (EU) 2016/1075 - DR on the content of recovery and resolution plans, financial support, independent valuers, contractual recognition of write down and conversion powers, notices of suspension and resolution colleges
Draft ITS on reporting and disclosure requirements for investment firms
Draft ITS on Supervisory Reporting of Institutions
Draft ITS on Supervisory Reporting of Institutions (for benchmarking the internal approaches)
Draft ITS on the provision of information for the purpose of resolution plans
EBA/GL/2013/01 - Guidelines on retail deposits subject to different outflows for purposes of liquidity reporting
EBA/GL/2014/01 - Guidelines on applicable notional discount rate for variable remuneration
EBA/GL/2014/03 - Guidelines on disclosure of encumbered and unencumbered assets
EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05
EBA/GL/2014/05 - Guidelines on significant credit risk transfer
EBA/GL/2014/07 - Guidelines on data collection exercise regarding high earners
EBA/GL/2014/08 - Guidelines on remuneration benchmarking exercise
EBA/GL/2014/09 - Guidelines on the types of tests, reviews or exercises that may lead to support measures
EBA/GL/2014/10 - Guidelines on criteria to identify other systemically important institutions (O-SIIs)
EBA/GL/2014/11 - Guidelines on measures to reduce or remove impediments to resolvability
EBA/GL/2014/13 - Guidelines on common procedures and methodologies for the SREP
EBA/GL/2014/14 - Guidelines on materiality, proprietary, confidentiality and disclosure frequency under Pillar 3
EBA/GL/2015/03 - Guidelines on triggers for use of early intervention measures
EBA/GL/2015/04 - Guidelines on the effectiveness of the sale of business tool
EBA/GL/2015/05 - Guidelines on the asset separation tool
EBA/GL/2015/06 - Guidelines on the minimum list of services or facilities
EBA/GL/2015/07 - Guidelines on failing or likely to fail
EBA/GL/2015/08 - Guidelines on the management of interest rate risk arising from non-trading activities
EBA/GL/2015/09 - Guidelines on payment commitments
EBA/GL/2015/10 - Guidelines on methods for calculating contributions to deposit guarantee schemes
EBA/GL/2015/11 - Guidelines on creditworthiness assessment
EBA/GL/2015/12 - Guidelines on arrears and foreclosure
EBA/GL/2015/16 - Guidelines on the application of simplified obligations under Article 4(5) of Directive 2014/59/EU
EBA/GL/2015/17 - Guidelines specifying the conditions for group financial support under Article 23 of Directive 2014/59/EU
EBA/GL/2015/19 - Guidelines on passport notifications
EBA/GL/2015/20 - Guidelines on limits on exposures to shadow banking entities which carry out banking activities outside a regulated framework under Article 395(2) of CRR
EBA/GL/2016/02 - Guidelines on cooperation agreements between deposit guarantee schemes
EBA/GL/2016/07 - Guidelines on the application of the definition of default under Article 178 CRR
EBA/GL/2016/08 - Guidelines on implicit support for securitisation transactions
EBA/GL/2016/09 - Guidelines on corrections to modified duration for debt instruments under Article 340(3) CRR
EBA/GL/2016/10 - Guidelines on ICAAP and ILAAP information collected for SREP purposes
EBA/GL/2016/11 - Guidelines on disclosure requirements under Part Eight of CRR
EBA/GL/2017/01 - Guidelines on LCR disclosure to complement the disclosure of liquidity risk management under Article 435 CRR
EBA/GL/2017/05 - Guidelines on ICT Risk Assessment under SREP
EBA/GL/2017/06 - Guidelines on credit institutions' credit risk management practices and accounting for expected credit losses
EBA/GL/2017/08 - Guidelines on the criteria on how to stipulate the minimum monetary amount of the professional indemnity insurance
EBA/GL/2017/09 - Guidelines on authorisation and registration under PSD2
EBA/GL/2017/13 - Guidelines on procedures for complaints of alleged infringements under PSD2
EBA/GL/2017/14 - Guidelines on supervision of significant branches
EBA/GL/2017/15 - Guidelines on connected clients under Article 4(1)(39) CRR
EBA/GL/2017/16 - Guidelines on PD estimation, LGD estimation and the treatment of defaulted exposures
EBA/GL/2018/01 - Guidelines on uniform disclosure requirements on IFRS 9 transitional arrangements
EBA/GL/2018/02 - Guidelines on the management of interest rate risk arising from non-trading book activities
EBA/GL/2018/03 - Guidelines on the revised common procedures and methodologies for SREP and supervisory stress testing (consolidated version)
EBA/GL/2018/04 - Guidelines on institutions' stress testing
EBA/GL/2018/05 - Guidelines on fraud reporting under PSD2 (amended by EBA/GL/2020/01)
EBA/GL/2018/06 - Guidelines on management of non-performing and forborne exposures
EBA/GL/2018/07 - Guidelines on the exemption from the contingency mechanism under Regulation (EU) 2018/389
EBA/GL/2018/08 - Guidelines on the STS criteria for ABCP securitisation
EBA/GL/2018/09 - Guidelineson the STS criteria for non-ABCP securitisation
EBA/GL/2018/10 - Guidelines on disclosure of non-performing and forborne exposures
EBA/GL/2019/01 - Guidelines on specification of types of exposures to be associated with high risk under Article 128(3) of CRR
EBA/GL/2019/02 - Guidelines on outsourcing arrangements
EBA/GL/2019/03 - Guidelines for the estimation of LGD appropriate for an economic downturn
EBA/GL/2019/04 – Guidelines on ICT and security risk management - repealing EBA/GL/2017/17
EBA/GL/2019/05 – Guidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation A4 of ESRB/2012/2 - repealing EBA/GL/2014/04
EBA/GL/2020/04 - Guidelines on the determination of weighted average maturity (WAM) of contractual payments due under the tranche per of Article 257(1) (a) CRR
EBA/GL/2020/05 - Guidelines on credit risk mitigation for institutions applying the IRB approach with own estimates of LGDs
EBA/GL/2020/06 - Guidelines on loan origination and monitoring
EBA/GL/2020/09 - Guidelines on the treatment of structural FX under Article 352(2) of CRR
EBA/GL/2020/13 - Guidelines on the appropriate subsets of sectoral exposures to which competent or designated authorities may apply a systemic risk buffer in accordance with Article 133(5)(f) of CRD
EBA/GL/2020/14 - Guidelines on the specification and disclosure of systemic importance indicators
EBA/GL/2021/01 - Guidelines specifying the conditions for the application of the alternative treatment of institutions’ exposures related to ‘tri-party repurchase agreements’ set out in Article 403(3) of CRR
EBA/GL/2021/02 - Guidelines on customer due diligence and the factors institutions should consider when assessing the ML /TF risk associated with individual business relationships and occasional transactions under Articles 17 and 18(4) of AMLD
EBA/GL/2021/03 - Guidelines on major incident reporting under PSD2 - repealing EBA/GL/2017/10
EBA/GL/2021/04 - Guidelines on sound remuneration policies under CRD (repealing EBA/GL/2015/22)
EBA/GL/2021/05 - Guidelines on internal governance under CRD - repealing EBA/GL/2017/11
EBA/GL/2021/06 - Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body and key function holders under CRD and MiFID - repealing EBA/GL/2017/12
EBA/GL/2021/07 - Guidelines on criteria for the use of data inputs in the risk-measurement model referred to in Article 325bc of CRR
EBA/GL/2021/08 - Guidelines on the monitoring of the threshold and other procedural aspects on the establishment of intermediate EU parent undertakings under Article 21b of CRD
EBA/GL/2021/09 - Guidelines specifying criteria to assess exceptional cases when institutions exceed the large exposure limits of Article 395(1) CRR and time and measures to return to compliance under Article 396(3) CRR
EBA/GL/2021/10 - Revised Guidelines on stress tests of deposit guarantee schemes under DGSD (repealing and replacing EBA/GL/2016/04)
EBA/GL/2021/11 - Guidelines on recovery plan indicators under Article 9 BRRD - repealing EBA/GL/2015/02
EBA/GL/2021/12 - Guidelines on a common assessment methodology for granting authorisation as a credit institution under Article 8(5) CRD
EBA/GL/2021/13 - Guidelines on sound remuneration policies under Directive (EU) 2019/2034
EBA/GL/2021/14 - Guidelines on internal governance under Directive (EU) 2019/2034
EBA/GL/2021/17 - Guidelines on the delineation and reporting of available financial means (AFM) of DGS
EBA/GL/2022/02 - Guidelines on the limited network exclusion
EBA/GL/2022/03 - Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP) and supervisory stress testing under Directive 2013/36/EU
EBA/GL/2022/08 – Guidelines on the data collection exercises regarding high earners
EBA/GL/2022/14 - Guidelines on interest rate risk arising from non-trading book activities
EBA/REC/2017/03 - Recommendation on outsourcing to cloud service providers
JC/GL/2016/72 - Guidelines on risk based AML/CFT supervision
JC/GL/2017/16 - Guidelines to prevent the abuse of fund transfers for ML/TF purposes
JC/GL/2018/35 - Joint Committee Guidelines on complaints-handling for the securities and banking sectors
JC/GL/2019/81 - Guidelines on cooperation and information exchange for AML/CFT supervision purposes
Not applicable
Regulation (EU) 2015/2197 - ITS on closely correlated currencies (as amended)
Regulation (EU) 2015/233 - ITS on currencies with an extremely narrow definition of central bank eligibility
Regulation (EU) 2015/2344 - ITS on currencies with constraints on the availability of liquid assets
Regulation (EU) 2015/585 - RTS for the specification of margin periods of risk
Regulation (EU) 2015/942 - RTS on materiality of extensions and changes in internal approaches for market risk
Regulation (EU) 2016/100 - ITS specifying the joint decision process with regard to the application for certain prudential permissions
Regulation (EU) 2016/101 - RTS for prudent valuation under Article 105(14) CRR
Regulation (EU) 2016/1400 - RTS on business reorganisation plan content
Regulation (EU) 2016/1450 - RTS specifying criteria for MREL (minimum requirements for liabilities eligible for bail-in)
Regulation (EU) 2016/1799 - ITS with regard to the mapping of credit assessments of external credit assessment institutions
Regulation (EU) 2016/200 - ITS on disclosure of the leverage ratio for institutions
Regulation (EU) 2016/2070 - ITS on Supervisory Reporting (for benchmarking the internal approaches) (as amended)
Regulation (EU) 2016/2251 - RTS on risk mitigation techniques for OTC derivatives not cleared by a central counterparty (CCP)
Regulation (EU) 2016/709 - RTS specifying the conditions for the application of the derogations concerning currencies with constraints on the availability of liquid assets
Regulation (EU) 2016/911 - ITS on disclosure of group financial support agreement
Regulation (EU) 2016/962 - ITS on proportionality notifications templates
Regulation (EU) 2016/98 - RTS specifying the general conditions for the functioning of colleges of supervisors
Regulation (EU) 2016/99 - ITS determining the operational functioning of colleges of supervisors
Regulation (EU) 2017/1230 - RTS on criteria for preferential outflow or inflow rate for cross-border undrawn credit or liquidity facilities within a group or IPS
Regulation (EU) 2017/2055 - RTS on passporting under PSD2
Regulation (EU) 2017/208 - RTS for additional liquidity outflows corresponding to collateral needs resulting from the impact of an adverse market scenario on an institution's derivatives transactions
Regulation (EU) 2017/323 correcting Regulation (EU) 2016/2251 – RTS on risk mitigation techniques for OTC derivatives not cleared by a central counterparty (CCP)
Regulation (EU) 2017/390 - RTS on prudential requirements of CSDs (CSDR-related)
Regulation (EU) 2018/1108 - RTS on CCP to strengthen fight against financial crime
Regulation (EU) 2018/1624 - ITS on the provision of information for resolution plans
Regulation (EU) 2018/171 - RTS on the materiality threshold for credit obligations past due
Regulation (EU) 2018/33 - ITS with regard to the standardised presentation format of the statement of fees
Regulation (EU) 2018/389 - RTS on strong customer authentication and secure communication
Regulation (EU) 2018/728 - RTS for excluding transactions with third country non-financial counterparties from own funds requirement for CVA risk
Regulation (EU) 2019/348 - RTS on simplified obligations for recovery and resolution planning
Regulation (EU) 2019/410 - ITS on EBA register under PSD2
Regulation (EU) 2019/411 - RTS on EBA register under PSD2
Regulation (EU) 2019/758 – RTS on implementation of group wide AML/CFT policies in third countries
Regulation (EU) 2020/1423 - RTS on central contact points under PSD2
Regulation (EU) 2021/2153 - RTS on the criteria for subjecting certain investment firms to the CRR (EUR 5bn)
Regulation (EU) 2021/2154 - RTS on Identified Staff
Regulation (EU) 2021/2155 - RTS on Instruments variable remuneration
Regulation (EU) 2021/2284 - ITS on Disclosure of Own funds
Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
Regulation (EU) 2021/2284 - ITS on Reporting and disclosures of Investment firms
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Regulation (EU) 2021/453 - ITS with regard to the specific reporting requirements for market risk
Regulation (EU) 2021/622 – ITS with regard to uniform reporting templates, instructions and methodology for reporting on MREL
Regulation (EU) 2021/637 - ITS with regard to disclosures of information referred to in Titles II and III of Part Eight CRR
Regulation (EU) 2021/763 – ITS with regard to the supervisory reporting and public disclosure of MREL
Regulation (EU) 2022/2453 - ITS on ESG disclosures
Regulation (EU) 2022/76 - RTS to specify adjustments to the K-DTF coefficients
Regulation (EU) No 1030/2014 - ITS on disclosure of values used to identify global systemically important institutions (as amended)
Regulation (EU) No 1125/2014 - RTS-on PII for mortgage credit intermediaries
Regulation (EU) No 1151/2014 - RTS on information to be notified when exercising the right of establishment and the freedom to provide services
Regulation (EU) No 1152/2014 - RTS on the identification of the geographical location of relevant credit exposures for institution-specific countercyclical capital buffer rate
Regulation (EU) No 1187/2014 - RTS for determining the overall exposure to a client or a group of connected clients in respect of transactions with underlying assets
Regulation (EU) No 1222/2014 - RTS on methodology for the identification of global systemically important institutions (GSII) and the definition of GSII subcategories
Regulation (EU) No 1423/2013 - ITS on disclosure of own funds requirements
Regulation (EU) No 183/2014 - RTS for the calculation of specific and general credit risk adjustments
Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
Regulation (EU) No 484/2014 - ITS on hypothetical capital of a CCP
Regulation (EU) No 523/2014 - RTS on close correspondence between the values of an institution's covered bonds and assets
Regulation (EU) No 524/2014 - RTS on information exchange between home and host competent authorities
Regulation (EU) No 525/2014 - RTS on the definition of market
Regulation (EU) No 526/2014 - RTS on proxy spread and limited smaller portfolios for CVA risk
Regulation (EU) No 527/2014 - RTS on classes of other instruments appropriate for the purposes of variable remuneration
Regulation (EU) No 528/2014 - RTS on non-delta risk of options in the standardised market risk approach
Regulation (EU) No 529/2014 - RTS on materiality of extensions and changes in the advanced approaches (IRB and AMA)
Regulation (EU) No 530/2014 - RTS on materiality of thresholds for internal approaches to specific risk in the trading book
Regulation (EU) No 602/2014 - ITS for the convergence of supervisory practices regarding the implementation of additional risk weights
Regulation (EU) No 604/2014 - RTS Remuneration: criteria to identify categories of staff
Regulation (EU) No 620/2014 - ITS on information exchange between home and host competent authorities
Regulation (EU) No 625/2014 - RTS on requirements for investor, sponsor, original lenders and originator institutions of transferred credit risk exposures
Regulation (EU) No 650/2014 - ITS on disclosure by competent authorities
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Regulation (EU) No 710/2014 - ITS on joint decision process for institution-specific prudential requirements
Regulation (EU) No 926/2014 - ITS on notifications relating to the exercise of the right of establishment and the freedom to provide services
Regulation (EU) No 945/2014 - ITS on relevant appropriately diversified indices