Regulation 2019/876

Consultation Paper - Draft RTS on the specification of the assessment methodology for competent authorities regarding compliance of an institution with the requirements to use the IRB Approach in accordance with Articles 144(2), 173(3) and 180(3)(b) CRR

EBA/CP/2014/36

Final Draft RTS on the specification of the assessment methodology for competent authorities regarding compliance of an institution with the requirements to use the IRB Approach in accordance with Articles 144(2), 173(3) and 180(3)(b) CRR

EBA/RTS/2016/03

Commission Delegated Regulation 2022/439 with regard to RTS for the specification of the assessment methodology competent authorities are to follow when assessing the compliance of credit institutions and investment firms with the requirements to use the Internal Ratings Based Approach

Regulation 575/2013 (CRR)

Delegated Regulation 2022/439

Consultation Paper - Draft Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 (ITS on supervisory reporting) with regard to the Leverage Ratio (LR) following the EC’s Delegated Act on the LR

EBA/CP/2014/44

Consultation Paper Draft Implementing Technical Standards amending Commission Implementing Regulation (EU) 680/2014 on supervisory reporting of institutions with regard to financial reporting (FINREP) following the changes in the International Accounting Standards (IFRS 9)

EBA/CP/2015/23

Consultation Paper - Draft ITS on Supervisory Reporting Requirements for liquidity coverage and stable funding under the draft CRR

EBA/CP/2013/04

Consultation Paper - Draft Implementing Technical Standards amending Commission Implementing Regulation (EU) 2021/451 with regard to ALMM

EBA/CP/2021/17

Consultation Paper - the XBRL Taxonomy related to the EBA final draft ITS on Supervisory Reporting Requirements under the draft CRR

EBA/CP/2013/36

Consultation Paper - Draft ITS Supervisory reporting requirements for leverage ratio

EBA/CP/2012/06

Consultation Paper - the Data Point Model related to the EBA draft ITS on Supervisory Reporting Requirements for Leverage Ratio under the draft CRR

EBA/CP/2013/03

Consultation Paper - Draft ITS on Supervisory reporting requirements for liquidity coverage and stable funding

EBA/CP/2012/05

Consultation Paper - data point model related to ITS on supervisory reporting (DPM)

EBA/CP/2012

Consultation Paper - Draft ITS amending Implementing Regulation (EU) No 680/2014 with regard to additional monitoring metrics for liquidity reporting

EBA/CP/2016/22

Consultation Paper - Final Draft ITS amending Implementing Regulation (EU) No 680/2014 on supervisory reporting

EBA/CP/2016/20

Consultation Paper - Draft ITS on Supervisory reporting requirements for institutions


EBA/CP/2011/50

Consultation Paper - Draft RTS on criteria for the identification of shadow banking entities under Article 394(4) CRR

EBA/CP/2021/30

Consultation Paper - XBRL Taxonomy (v2.1) related to remittance of supervisory data under CRR 

EBA/CP/2014/03

Consultation Paper - On Draft Implementing Technical Standards On Additional Liquidity Monitoring Metrics under Article 403(2) of the draft Capital Requirements Regulation (CRR)

EBA/CP/2013/18

Consultation Paper - Draft ITS amending Commission Implementing Regulation (EU) 680/2014 with regard to securitisations

EBA/CP/2018/14 

Consultation Paper - Draft Implementing Technical Standards amending Commission Implementing Regulation (EU) 680/2014 on supervisory reporting of institutions

EBA/CP/2016/02

Consultation Paper - Draft Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 (ITS on supervisory reporting) with regard to the Liquidity Coverage Ratio (LCR) following the EC’s Delegated Act specifying the LCR

EBA/CP/2014/45

Consultation Paper - Draft ITS on Asset Encumbrance Reporting under article 95a of the draft CRR

EBA/CP/2013/05

Consultation Paper - Draft ITS amending Implementing Regulation (EU) 2016/322 with regard to LCR for liquidity reporting

EBA/CP/2018/12

Final Report - Final draft implementing technical standards amending Commission Implementing Regulation (EU) 680/2014 on supervisory reporting of institutions with regard to financial reporting (FINREP) following the changes in the International Accounting Standards (IFRS 9)

EBA/ITS/2016/07

FINAL draft - Implementing Technical Standards on reporting amending Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council

EBA/ITS/2015/02

EBA FINAL draft Implementing Technical Standards - Amending Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council

EBA/ITS/2016/03

EBA FINAL draft Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 (ITS on supervisory reporting) with regard to the Leverage Ratio (LR) following the EC’s Delegated Act on the LR

EBA/ITS/2015/03

EBA FINAL draft Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council

EBA/ITS/2014/05

Final Report - Draft Implementing Standards amending Commission Implementing Regulation (EU) No 680/2014 with regard to the reporting of financial information (FINREP)

EBA/ITS/2019/02

Final Draft - implementing technical standards On asset encumbrance reporting under Article 100 of Capital Requirements Regulation (CRR)

EBA/ITS/2013/04/rev1

EBA FINAL draft Implementing Technical Standards On Supervisory reporting on forbearance and non-performing exposures under article 99(4) of Regulation (EU) No 575/2013

EBA/ITS/2013/03/rev1

Final Report - ITS amending Implementing Regulation (EU) No 680/2014 on supervisory reporting

EBA/ITS/2017/01

EBA FINAL draft Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 (ITS on supervisory reporting) with regard to the Liquidity Coverage Ratio (LCR) following the EC’s Delegated Act specifying the LCR

EBA/ITS/2015/04

Final Report - ITS on supervisory reporting under Regulation (EU) No 575/2013

EBA/ITS/2013/02

Final draft - implementing technical standards on additional liquidity monitoring metrics under Article 415(3)(b) of Regulation (EU) No 575/2013 

EBA/ITS/2013/11/rev1

Final Draft - RTS on criteria for the identification of shadow banking entities under Article 394(4) CRR

EBA/RTS/2022/06

Draft ITS amending Implementing Regulation (EU) No 680/2014 with regard to COREP

EBA/ITS/2019/01

Commission Implementing Regulation 680/2014 laying down ITS with regard to supervisory reporting of institutions according to the CRR

Implementing Regulation 680/2014

Specific reporting obligations

Article 101

Q&As

Original Question:Cuándo se habla de pérdidas se incluyen las dotaciones específicas? Translated Question:Do ‘losses’ include specific provisions?

Final Q&A 2014_961

Please can you clarify what should be reported in column 010 and 030 in CR IP Losses return. The query can be better expressed in the form of an example as below: The loan secured on Commercial Property is £65m and the market value of property before default is £60m. Therefore % lending secured = £60*50%/£65=46% Loss = £65-£60=£5 (this also gets reported in column 30) Column 10 = £5*46% = 2?? Assuming the entity applies 100% RW and not 50%/60% %lending secured = £60*100%/£65=92% Loss = £65-£60=£5 (this also gets reported in column 30) Column 10 = £5*92% = 4.6?? Or column 010=column 030= £5m (assuming 100% RW)

Final Q&A 2015_1713

Should the Mapping Tool for Template EU CR6-A (Annex to Regulation (EU) 2021/637) be amended in a way for Template EU CR 6-A r3,2 to match with COREP Template {C 08.01, r 0080} (SPECIALIZED LENDING SLOTTING APPROACH: TOTAL) instead of COREP Template {C 08.07, r0070}?

Rejected Q&A 2022_6451

What supervisory reporting requirements apply for branches of credit institutions authorised in another member state or a third country in their host country? (for example a branch of a German bank in Austria).

Final Q&A 2013_484

We would like to clarify C 15 reporting requirements. Especially which exposures should be included here in case there is immovable property collateral.

Final Q&A 2019_4892

Guidelines

Consultation Paper - Draft ITS on Supervisory reporting on forbearance and non-performing exposures under article 95 of the draft CRR 

EBA/CP/2013/06

Related materials may include consultation responses, compliance tables, annexes and other useful links and information.

EBA/CP/2013/06 - Related Material

Opinions

Other

EBA/XBRL/2022/08

Allgemeinverfügungen

Merkblätter

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

Disclosures by small and non-complex institutions

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

Metadata

Level 2 legal acts

Related documents

Article 101 - Specific reporting obligations [repealed]

Table of contents