<p class="title-article-norm" id="id-c2ad9a7e-90d7-49b1-b0b9-395c9b00305e">Article 433b</p>
      <p class="stitle-article-norm">Disclosures by <a class="definition" data-for="definitionTooltip" data-tip="small and non-complex institution">small and non-complex institutions</a></p>
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         <span class="no-parag">1.  </span>
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            <p class="norm inline-element"><a class="definition" data-for="definitionTooltip" data-tip="small and non-complex institution">Small and non-complex institutions</a> shall disclose the information outlined below with the following frequency:</p>
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                  <span>(a) </span>
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                  <p class="norm">on an annual basis the information referred to in:</p>
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                        <span>(i) </span>
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                        <p class="norm">points (a), (e) and (f) of Article 435(1);</p>
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                        <span>(ii) </span>
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                        <p class="norm">point (d) of Article 438;</p>
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                        <span>(iii) </span>
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                        <p class="norm">points (a) to (d), (h), (i), (j) of Article 450(1);</p>
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                  <span>(b) </span>
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                  <p class="norm">on a semi-annual basis the key metrics referred to in Article 447.</p>
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         <span class="no-parag">2.  </span>
         <div class="norm inline-element">By way of derogation from paragraph 1 of this Article, <a class="definition" data-for="definitionTooltip" data-tip="small and non-complex institution">small and non-complex institutions</a> that are <a class="definition" data-for="definitionTooltip" data-tip="non-listed institution">non-listed institutions</a> shall disclose the key metrics referred to in Article 447 on an annual basis.</div>
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Article 4

<div><p class="norm">‘non-listed institution’ means an institution that has not issued securities that are admitted to trading on a regulated market of any Member State, within the meaning of point (21) of Article 4(1) of Directive <a target="_blank" href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0065">2014/65/EU</a>.</p>
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<div><p class="norm">‘small and non-complex institution’ means an institution that meets all the following conditions:</p>
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                        <span>(a) </span>
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                        <p class="norm">it is not a large institution.</p>
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                        <span>(b) </span>
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                        <p class="norm">the total value of its assets on an individual basis or, where applicable, on a consolidated basis in accordance with this Regulation and Directive <a target="_blank" href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32013L0036">2013/36/EU</a> is on average equal to or less than the threshold of EUR 5 billion over the four-year period immediately preceding the current annual reporting period; Member States may lower that threshold.</p>
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                        <span>(c) </span>
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                        <p class="norm">it is not subject to any obligations, or is subject to simplified obligations, in relation to recovery and resolution planning in accordance with Article 4 of Directive <a target="_blank" href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0059">2014/59/EU</a>.</p>
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                        <span>(d) </span>
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                        <p class="norm">its trading book business is classified as small within the meaning of Article 94(1).</p>
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                        <span>(e) </span>
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                        <p class="norm">the total value of its derivative positions held with trading intent does not exceed 2 % of its total on- and off-balance-sheet assets and the total value of its overall derivative positions does not exceed 5 %, both calculated in accordance with Article 273a(3).</p>
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                        <span>(f) </span>
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                        <p class="norm">more than 75 % of both the institution's consolidated total assets and liabilities, excluding in both cases the intragroup exposures, relate to activities with counterparties located in the European Economic Area.</p>
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                        <span>(g) </span>
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                        <p class="norm">the institution does not use internal models to meet the prudential requirements in accordance with this Regulation except for subsidiaries using internal models developed at the group level, provided that the group is subject to the disclosure requirements laid down in Article 433a or 433c on a consolidated basis.</p>
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                        <span>(h) </span>
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                        <p class="norm">the institution has not communicated to the competent authority an objection to being classified as a small and non-complex institution.</p>
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                        <span>(i) </span>
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                        <p class="norm">the competent authority has not decided that the institution is not to be considered a small and non-complex institution on the basis of an analysis of its size, interconnectedness, complexity or risk profile.</p>
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Disclosures by small and non-complex institutions

Article 433b

Consultations

Final Drafts

Q&As

How to report data in Pillar 3 template 11: EU CR1-A Credit quality of exposures by exposure class and instrument?

Archived Q&A 2017_3481

Should we adjust template EU CR2-A in order to facilitate the implementation of the EBA Guidelines on disclosure?

Final Q&A 2018_3941

Guidelines

Opinions

Other

Allgemeinverfügungen

Merkblätter

Erläuternde Aussagen

Rundschreiben

Regulations

Decisions

Application of stricter requirements by institutions

Definitions specific to capital requirements for credit risk

Application of requirements on an individual basis

General requirements for own funds and eligible liabilities

Minority interests that qualify for inclusion in consolidated Common Equity Tier 1 capital

Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds

Qualifying Additional Tier 1 and Tier 2 capital issued by a special purpose entity

Minority interests included in consolidated Common Equity Tier 1 capital

Qualifying Tier 1 instruments included in consolidated Tier 1 capital

Qualifying Tier 1 capital included in consolidated Additional Tier 1 capital

Qualifying own funds included in consolidated own funds

Qualifying own funds instruments included in consolidated Tier 2 capital

Qualifying eligible liabilities instruments

MINORITY INTEREST AND ADDITIONAL TIER 1 AND TIER 2 INSTRUMENTS ISSUED BY SUBSIDIARIES

Risk weighting and prohibition of qualifying holdings outside the financial sector

QUALIFYING HOLDINGS OUTSIDE THE FINANCIAL SECTOR

GENERAL REQUIREMENTS, VALUATION AND REPORTING

General principles governing the use of the different approaches

OWN FUNDS REQUIREMENTS FOR OPERATIONAL RISK

Own funds requirements for foreign-exchange risk

Own funds requirements for commodities risk

Use of internal models to calculate own funds requirements

OWN FUNDS REQUIREMENTS FOR SETTLEMENT RISK

Alternative to using CVA methods for calculating own funds requirements

OWN FUNDS REQUIREMENTS FOR CREDIT VALUATION ADJUSTMENT RISK

Definition of an institution for large exposures purposes

Capacity to identify and manage large exposures

Compliance with large exposures requirements

Calculating additional own funds requirements for large exposures in the trading book

Procedures to prevent institutions from avoiding the additional own funds requirement

Calculating the effect of the use of credit risk mitigation techniques

REQUIREMENTS FOR SPONSOR AND ORIGINATOR INSTITUTIONS

Reporting obligation and reporting format

Operational requirements for holdings of liquid assets

Currencies with constraints on the availability of liquid assets

Outflows from credit and liquidity facilities

General rules for the calculation of the net stable funding ratio

Derogation for small and non-complex institutions

Available stable funding for the simplified calculation of the net stable funding ratio

Required stable funding for the simplified calculation of the net stable funding ratio

Exposures excluded from the total exposure measure

Calculation of the exposure value of assets

Calculation of the exposure value of derivatives

Additional provisions on the calculation of the exposure value of written credit derivatives

Counterparty credit risk add-on for securities financing transactions

Calculation of the exposure value of off-balance-sheet items

Calculation of the exposure value of regular-way purchases and sales awaiting settlement

Reporting on prudential requirements and financial information

Specific reporting requirements for market risk

Feasibility report on the integrated reporting system

Non-material, proprietary or confidential information

Disclosure of risk management objectives and policies

Disclosure of own funds and eligible liabilities

Disclosure of own funds requirements and risk-weighted exposure amounts

Disclosure of exposures to counterparty credit risk

Disclosure of countercyclical capital buffers

Disclosure of indicators of global systemic importance

Disclosure of exposures to credit risk and dilution risk

Disclosure of encumbered and unencumbered assets

Disclosure of the use of the Standardised Approach

Disclosure of operational risk management

Disclosure of exposures to interest rate risk on positions not held in the trading book

Disclosure of exposures to securitisation positions

Disclosure of environmental, social and governance risks (ESG risks)

TECHNICAL CRITERIA ON TRANSPARENCY AND DISCLOSURE

Disclosure of the use of the IRB Approach to credit risk

Disclosure of the use of credit risk mitigation techniques

Disclosure of the use of the Advanced Measurement Approaches to operational risk

QUALIFYING REQUIREMENTS FOR THE USE OF PARTICULAR INSTRUMENTS OR METHODOLOGIES

Macroprudential or systemic risk identified at the level of a Member State

Review of the phasing-in of the liquidity coverage requirement

Alternative standardised approach for market risk

Objections to regulatory technical standards

Own funds requirements, unrealised gains and losses measured at fair value and deductions

Transitional provisions for disclosure of own funds

Large exposures, own funds requirements, leverage and the Basel I Floor

Prudential treatment of exposures related to environmental and/or social objectives

Own funds requirements for exposures in the form of covered bonds

Capital instruments subscribed by public authorities in emergency situations

Holdings of eligible liabilities instruments

CIUs with an underlying portfolio of euro area sovereign bonds

Method for the calculation of the exposure value of derivative transactions

Review of capital instruments which may be written down or converted at the point of non-viability

Report on overshootings and supervisory powers to limit distributions

Deduction of defined benefit pension fund assets from Common Equity Tier 1 items

Amendment of Regulation (EU) No 648/2012

TRANSITIONAL PROVISIONS, REPORTS, REVIEWS AND AMENDMENTS

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Related documents

Article 433b - Disclosures by small and non-complex institutions

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