Commission Implementing Regulation (EU) No 650/2014 of 4 June 2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council Text with EEA relevance
Modified by
- Commission Implementing Regulation (EU) 2019/912of 28 May 2019amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council(Text with EEA relevance), 32019R0912, June 5, 2019
| Part 1 | Transposition of Directive 2013/36/EU |
| Part 2 | Model approval |
| Part 3 | Specialised lending exposures |
| Part 4 | Credit risk mitigation |
| Part 5 | Specific disclosure requirements applied to institutions |
| Part 6 | Waivers for the application of prudential requirements |
| Part 7 | Qualifying holdings in a credit institution |
| Part 8 | Regulatory and financial reporting |
| Transposition of provisions of Directive 2013/36/EU | Provisions of Directive 2013/36/EU | Links to national text | Reference(s) to national provisions | Available in EN (Y/N) | |
|---|---|---|---|---|---|
| 010 | |||||
| 020 | Articles 1 to 3 | ||||
| 030 | Articles 4 to 7 | ||||
| 040 | Articles 8 to 27 | ||||
| 050 | Articles 8 to 21 | ||||
| 060 | Articles 22 to 27 | ||||
| 070 | Articles 28 to 32 | ||||
| 080 | Articles 33 to 46 | ||||
| 090 | Articles 33 to 34 | ||||
| 100 | Articles 35 to 38 | ||||
| 110 | Article 39 | ||||
| 120 | Articles 40 to 46 | ||||
| 130 | Articles 47 to 48 | ||||
| 140 | Articles 49 to 142 | ||||
| 150 | Articles 49 to 72 | ||||
| 160 | Articles 49 to 52 | ||||
| 170 | Articles 53 to 62 | ||||
| 180 | Article 63 | ||||
| 190 | Articles 64 to 72 | ||||
| 200 | Articles 73 to 110 | ||||
| 210 | Article 73 | ||||
| 220 | Articles 74 to 96 | ||||
| 230 | Articles 97 to 101 | ||||
| 240 | Articles 102 to 107 | ||||
| 250 | Articles 108 to 110 | ||||
| 260 | Articles 111 to 127 | ||||
| 270 | Articles 111 to 118 | ||||
| 280 | Articles 119 to 127 | ||||
| 290 | Articles 128 to 142 | ||||
| 300 | Articles 128 to 134 | ||||
| 310 | Articles 135 to 140 | ||||
| 320 | Articles 141 to 142 | ||||
| 330 | Articles 143 to 144 | ||||
| 340 | Article 150 | ||||
| 350 | Articles 151 to 165 | ||||
| 360 | Articles 151 to 159 | ||||
| 370 | Article 160 | ||||
| 380 | Articles 161 to 165 | ||||
| 010 | ||
| 020 | Minimum documentation to be provided by the institutions applying for the use of IRB approach | |
| 030 | Description of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment | |
| 040 | Form of the decisions taken by the competent authority and communication of the decisions to applicants | |
| 050 | Minimum documentation to be provided by the institutions applying for the use of IMA approach | |
| 060 | Description of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment | |
| 070 | Form of the decisions taken by the competent authority and communication of the decisions to applicants | |
| 080 | Minimum documentation to be provided by the institutions applying for the use of IMM approach | |
| 090 | Description of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment | |
| 100 | Form of the decisions taken by the competent authority and communication of the decisions to applicants | |
| 110 | Minimum documentation to be provided by the institutions applying for the use of AMA approach | |
| 120 | Description of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment | |
| 130 | Form of the decisions taken by the competent authority and communication of the decisions to applicants | |
| Regulation (EU) No 575/2013 | Provisions | Information to be provided by the competent authority | |
|---|---|---|---|
| 010 | |||
| 020 | Has the competent authority published guidance to specify how institutions should take into account the factors referred to in paragraph 5 of Article 153 when assigning risk weights to specialised lending exposures? | ||
| 030 | If so, please provide the reference to the national guidance | ||
| 040 | Is the national guidance available in English? | ||
| Regulation (EU) No 575/2013 | Provisions | Description | Information to be provided by the competent authority | ||
|---|---|---|---|---|---|
| 010 | |||||
| 020 | Publication of the list of financial institutions that are eligible providers of unfunded credit protection or guiding criteria for identifying these financial institutions | Competent authorities shall publish and maintain the list of financial institutions that are eligible providers of unfunded credit protection under point (f) of Article 201(1) of Regulation (EU) No 575/2013 or the guiding criteria for identifying such eligible providers | List of the financial institutions or guiding criteria for their identification | ||
| 030 | Description of the applicable prudential requirements | Competent authorities shall publish a description of the applicable prudential requirements together with the list of the eligible financial institutions or the guiding criteria for identifying these financial institutions | Description of the prudential requirements applied by the competent authority | ||
| 040 | Condition for applying a 0 % volatility adjustment | Under the Financial collateral Comprehensive Method institutions may apply a 0 % volatility adjustment provided that the transaction is settled in a settlement system proven for that type of transaction | Detailed description on how the competent authority considers the settlement system as a proven system | ||
| 050 | Condition for applying a 0 % volatility adjustment | Under the Financial collateral Comprehensive Method institutions may apply a 0 % volatility adjustment provided that the documentation covering the agreement or transaction is standard market documentation for repurchase transactions or securities lending or borrowing transactions in the securities concerned | Specification of the documentation to be considered as standard market documentation | ||
| 060 | Valuation principles for immovable property collateral under the IRB approach | The immovable property may be valued by an independent valuer at or at less than the mortgage lending value in the Member States that have laid down rigorous criteria for the assessment of this mortgage lending value in statutory or regulatory provisions | Criteria set out in the national legislation for the assessment of the mortgage lending value | ||
| Directive 2013/36/EU | Regulation (EU) No 575/2013 | Provision | Information to be provided by the competent authority | ||
|---|---|---|---|---|---|
| 010 | |||||
| 020 | Competent authorities may require institutions to publish information referred to in Part Eight of Regulation (EU) No 575/2013 more than once per year, and to set deadlines for publication | Frequency and deadlines for publication applicable to institutions | |||
| 030 | Competent authorities may require institutions to use specific media and locations for publications other than the financial statements | Types of specific media to be used by institutions | |||
| 040 | Significant subsidiaries and those which are of material significance for their local market shall disclose information specified in Part Eight of Regulation (EU) No 575/2013 on an individual or sub-consolidated basis. | Criteria applied by the competent authority to assess the significance of a subsidiary | |||
| Regulation (EU) No 575/2013 | Provisions | Description | Information to be provided by the competent authority | ||
|---|---|---|---|---|---|
| 010 | |||||
| 020 | Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013 | The waiver may be granted to any subsidiary provided that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities by its parent undertaking pursuant to point (a) of Article 7(1). | Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities | ||
| 030 | Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013 | The waiver may be granted to a parent institution provided that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities to the parent institution pursuant to point (a) of Article 7(3). | Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities | ||
| 040 | Exemption from the application on an individual basis of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013 | The waiver may be granted to institutions within a sub-group provided that these institutions have entered into contracts that, to the satisfaction of the competent authorities, provide for the free movement of funds between them to enable them to meet their individual and joint obligations as they become due pursuant to point (c) of Article 8(1). | Criteria applied by the competent authority to assess whether the contracts provide for free movement of funds between the institutions in a liquidity sub-group | ||
| 050 | Permission granted to parent institutions to incorporate subsidiaries in the calculation of their prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013 | The permission is granted only where the parent institution demonstrates fully to the competent authorities that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds, or repayment of liabilities when due by the subsidiary incorporated in the calculation of requirements to its parent institution pursuant to Article 9(2). | Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities | ||
| 060 | Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Eight of Regulation (EU) No 575/2013 | Member States may maintain and make use of existing national legislation regarding the application of the waiver as long as it does not conflict with the Regulation (EU) No 575/2013 or Directive 2013/36/EU | Applicable national law / regulation regarding the application of the waiver | ||
| Directive 2013/36/EU | Assessment criteria and information that is necessary for assessing the suitability of the proposed acquirer seeking to acquire a credit institution and the financial soundness of the proposed acquisition | Information to be provided by the competent authority | ||
|---|---|---|---|---|
| 010 | ||||
| 020 | Reputation of the proposed acquirer | Description on how the competent authority assesses the integrity of the proposed acquirer | ||
| 030 | Description on how the competent authority assesses the professional competence of the proposed acquirer | |||
| 040 | Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU | |||
| 050 | Reputation, knowledge, skills and experience of any member of the management body or senior management who will direct the business of the credit institution | Description on how the competent authority assesses the reputation, knowledge, skills and experience of members of management body and senior managers | ||
| 060 | Financial soundness of the proposed acquirer | Description on how the competent authority assesses the financial soundness of the proposed acquirer | ||
| 070 | Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU | |||
| 080 | Compliance of the credit institution with the prudential requirements | Description on how the competent authority assesses whether or not the credit institution will be able to comply with the prudential requirements | ||
| 090 | Suspicion of money laundering or terrorist financing | Description on how the competent authority assesses whether or not there are reasonable grounds to suspect money laundering or terrorist financing | ||
| 100 | Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU | |||
| 110 | List specifying the information to be provided to the competent authorities at the time of notification | List of information that must be provided by the proposed acquirer at the time of notification in order for the competent authority to carry out the assessment of the proposed acquirer and the proposed acquisition | ||
| 010 | (dd/mm/yyyy) | |
| 020 | ||
| 030 | Is the application of the requirement set out in Article 99(2) of Regulation (EU) No 575/2013 extended to institutions which do not apply international accounting standards as applicable under Regulation (EC) No 1606/2002? | |
| 040 | ||
| 050 | ||
| 060 | Is the application of requirements set out in Article 99(2) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms? | |
| 070 | ||
| 080 | ||
| 090 | Are XBRL standards used for submitting the reporting to the competent authority? | |
| 100 | ||
| 110 | Is the application of requirements set out in Article 99(1) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms? | |
| 120 | ||
| 130 | ||
| 140 | ||
| 150 | Are XBRL standards used for submitting the reporting to the competent authority? | |
| Part 1 | Options and discretions set out in Directive 2013/36/EU, Regulation (EU) No 575/2013 and LCR Delegated Regulation (EU) 2015/61 |
| Part 2 | Transitional options and discretions set out in Directive 2013/36/EU and Regulation (EU) No 575/2013 |
| Part 3 | Variable elements of remuneration (Article 94 of Directive 2013/36/EU) |
| Directive 2013/36/EU | Regulation (EU) No 575/2013 | LCR delegated regulation (EU) 2015/61 | Adressee | Scope | Denomination | Description of the option or discretion | Exercised (Y/N/NA) | National text | Reference(s) | Available in EN (Y/N) | Details / Comments | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 010 | ||||||||||||
| 020 | Article 9(2) | Member States | Credit Institutions | Exception to the prohibition against persons or undertakings other than credit institutions from taking deposits or other repayable funds from the public | The prohibition against persons or undertakings other than credit institutions from carrying out the business of taking deposits or other repayable funds from the public shall not apply to a Member State, a Member State's regional or local authorities, a public international bodies of which one or more Member States are members, or to cases expressly covered by national or union law, provided that those activities are subject to regulations and controls intended to protect depositors and investors. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 030 | Article 12(3) | Member States | Credit Institutions | Initial capital | Member States may decide that credit institutions which do not fulfil the requirements to hold separate own funds and which were in existence on | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 040 | Article 12(3) | Member States | Credit Institutions | Initial capital | Credit Institutions for which Member States have decided that they can continue to carry out their business according to Article 12(3) of Directive 2013/36/EU may be exempted by MS from complying with the requirements contained in the first subparagraph of Article 13(1) of Directive 2013/36/EU. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 050 | Article 12(4) | Member States | Credit Institutions | Initial capital | Member States may grant authorisation to particular categories of credit institutions the initial capital of which is less that EUR 5 million, provided that the initial capital is not less than EUR 1 million and the Member State concerned notifies the Commission and EBA of its reasons for exercising that option. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 060 | Article 21(1) | Competent Authorities | Credit Institutions | Exemptions for credit institutions permanently affiliated to a central body | Competent authorities may exempt with regard to credit institutions permanently affiliated to a central body from the requirements set out in Articles 10, 12 and 13(1) of Directive 2013/36/EU. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 070 | Article 29(3) | Member States | Investment Firms | Initial capital of particular types of investment firms | Member States may reduce the minimum amount of initial capital from EUR | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 080 | Article 32(1) | Member States | Investment Firms | Investment firms' initial capital grandfathering clause | Member States may continue authorising investment firm and firms covered by Article 30 of Directive 2013/36/EU which were in existence on or before | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 090 | Article 40 | Competent Authorities | Credit Institutions | Reporting requirements to host competent authorities | The competent authorities of host Member States may, for information, statistical or supervisory purposes, require that all credit institutions having branches within their territories shall report to them periodically on their activities in those host Member States, in particular to assess whether a branch is significant in accordance with Article 51(1) of Directive 2013/36/EU. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 100 | Article 129(2) | Member States | Investment Firms | Exemption from the requirement to maintain a capital conservation buffer for small and medium-sized investment firms | By way of derogation from paragraph 1 of Article 129, a Member State may exempt small and medium-sized investment firms from the requirements set out in that paragraph if such an exemption does not threaten the stability of the financial system of that Member State. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 110 | Article 130(2) | Member States | Investment Firms | Exemption from the requirement to maintain a countercyclical capital buffer for small and medium-sized investment firms | By way of derogation from paragraph 1 of Article 130, a Member State may exempt small and medium-sized investment firms from the requirements set out in that paragraph if such an exemption does not threaten the stability of the financial system of that Member State. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 120 | Article 133(18) | Member States | Credit Institutions and Investment firms | Requirement to maintain a systemic risk buffer | Member States may apply a systemic risk buffer to all exposures. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 130 | Article 134(1) | Member States | Credit Institutions and Investment firms | Recognition of a systemic risk buffer rate | Other Member States may recognise the systemic risk buffer rate set according to Article 133 and may apply that buffer rate to domestically authorised institutions for the exposures located in the Member State setting that buffer rate. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 140 | Article 152 first paragraph | Member Stattes | Credit Institutions | Reporting requirements to host competent authorities | The competent authorities of host Member States may, for statistical purposes, require that all credit institutions having branches within their territories shall report to them periodically on their activities in those host Member States. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 150 | Article 152 second paragraph | Member States | Credit Institutions | Reporting requirements to host competent authorities | Host Member States may require that branches of credit institutions from other Member States provide the same information as they require from national credit institutions for that purpose. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 160 | Article 160(6) | Member States | Credit Institutions and Investment firms | Transitional provisions for capital buffers | Member States may impose a shorter transitional period for capital buffers than that specified in paragraphs 1 to 4 of Article 160. Such a shorter transitional period may be recognised by other Member States. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 170 | Article 4(2) | Member States or Competent Authorities | Credit Institutions and Investment firms | Treatment of indirect holdings in real estate | Member States or their competent authorities may allow shares constituting an equivalent indirect holding of immovable property to be treated as a direct holding of immovable property provided that such indirect holding is specifically regulated in the national law of the Member State and, when pledged as collateral, provides equivalent protection to creditors. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 180 | Article 6(4) | Competent Authorities | Investment Firms | Application of requirements on an individual basis | Pending the report from the Commission in accordance with Article 508(3), competent authorities may exempt investment firms from compliance with the obligations laid down in Part Six (liquidity) taking into account the nature, scale and complexity of the investment firms' activities. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 190 | Article 24(2) | Reporting and the compulsory use of IFRS | Competent authorities may require that institutions effect the valuation of assets and off-balance sheet items and the determination of own funds in accordance with International Accounting Standards as applicable under Regulation (EC) No 1606/2002). | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||||
| 200 | Article 89(3) | Competent Authorities | Credit Institutions and Investment firms | Risk weighting and prohibition of qualifying holdings outside the financial sector |
| [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 201 | Article 89(3) | Competent Authorities | Credit Institutions and Investment firms | Risk weighting and prohibition of qualifying holdings outside the financial sector | [Y/N/NA] | Mandatory if Y | Mandatory if Y | |||||
| 210 | Article 95(2) | Competent Authorities | Investment Firms | Requirements for investment firms with limited authorisation to provide investment services | Competent authorities may set the own fund requirements for investment firms with limited authorisation to provide investment services as the own fund requirements that would be binding on those firms according to the national transposition measures in force on | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 220 | Article 99(3) | Competent Authorities | Credit Institutions | Reporting on own funds requirements and financial information | Competent authorities may require those credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for the reporting of own funds on a consolidated basis pursuant to Article 24(2) of this Regulation to also report financial information as laid down in paragraph 2 of this Article. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 230 | Article 124(2) | Competent Authorities | Credit Institutions and Investment firms | Risk weights and criteria applied to exposures secured by mortgages on immovable property | Competent authorities may set a higher risk weight or stricter criteria than those set out in Article 125(2) and Article 126(2), where appropriate, on the basis of financial stability considerations. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 240 | Article 129(1) | Exposures in the form of covered bonds | The competent authorities may, after consulting EBA, partly waive the application of point (c) of the first subparagraph and allow credit quality step 2 for up to 10 % of the total exposure of the nominal amount of outstanding covered bonds of the issuing institution, provided that significant potential concentration problems in the Member States concerned can be documented due to the application of the credit quality step 1 requirement referred to in that point. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||||
| 250 | Article 164(5) | Competent Authorities | Credit Institutions and Investment firms | Minimum values of exposure weighted average Loss Given Default (LGD) for exposures secured by property | Based on the data collected under Article 101 and taking into account forward-looking immovable property market developments and any other relevant indicators, the competent authorities shall periodically, and at least annually, assess whether the minimum LGD values in paragraph 4 of this Article are appropriate for exposures secured by residential property or commercial immovable property located in their territory. Competent authorities may, where appropriate on the basis of financial stability considerations, set higher minimum values of exposure weighted average LGD for exposures secured by immovable property in their territory. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 260 | Article 178(1)(b) | Competent Authorities | Credit Institutions and Investment firms | Default of an obligor | Competent authorities may replace the 90 days with 180 days for exposures secured by residential property or SME commercial immovable property in the retail exposure class, as well as exposures to public sector entities. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 270 | Article 284(4) | Competent Authorities | Credit Institutions and Investment firms | Exposure value | Competent authorities may require an α higher than 1.4 or permit institutions to use their own estimates in accordance with Article 284 (9) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 280 | Article 284(9) | Competent Authorities | Credit Institutions and Investment firms | Exposure value | Competent authorities may permit institutions to use their own estimates of alpha | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 290 | Article 327(2) | Competent Authorities | Credit Institutions and Investment firms | Netting between a convertible and an offsetting position in the underlying instrument | Competent authorities may adopt an approach under which the likelihood of a particular convertible's being converted is taken into account or require an own funds requirement to cover any loss which conversion might entail. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 300 | Article 395(1) | Competent Authorities | Competent Authorities | Large exposure limits for exposures to institutions | Competent authorities may set a lower large exposure limit than EUR | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 310 | Article 400(2)(a) 493(3)(a) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt covered bonds falling within the terms of Article 129(1), (3) and (6). | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 320 | Article 400(2)(b) 493(3)(b) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt asset items constituting claims on regional governments or local authorities of Member States. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 330 | Article 400(2)(c) 493(3)(c) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures incurred by an institution to its parent undertaking or subsidiaries. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 340 | Article 400(2)(d) 493(3)(d) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to regional or central credit institutions with which the credit institution is associated in a network and which are responsible for cash-clearing operations within the network. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 350 | Article 400(2)(e) 493(3)(e) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to credit institutions incurred by credit institutions, one of which operates on a non-competitive basis and provides or guarantees loans under legislative programmes or its statutes, to promote specified sectors of the economy under some form of government oversight and restrictions on the use of the loans, provided that the respective exposures arise from such loans that are passed on to the beneficiaries via credit institutions or from the guarantees of these loans. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 360 | Article 400(2)(f) 493(3)(f) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to institutions, provided that those exposures do not constitute such institutions' own funds, do not last longer than the following business day and are not denominated in a major trading currency. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 370 | Article 400(2)(g) 493(3)(g) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to central banks in the form of required minimum reserves held at those central banks which are denominated in their national currencies. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 380 | Article 400(2)(h) 493(3)(h) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to central governments in the form of statutory liquidity requirements held in government securities which are denominated and funded in their national currencies provided that, at the discretion of the competent authority, the credit assessment of those central governments assigned by a nominated External Credit Assessment Institution is investment grade. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 390 | Article 400(2)(i) 493(3)(i) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt 50 % of medium/low risk off-balance sheet documentary credits and of medium/low risk off-balance sheet undrawn credit facilities referred to in Annex I and subject to the competent authorities' agreement, 80 % of guarantees other than loan guarantees which have a legal or regulatory basis and are given for their members by mutual guarantee schemes possessing the status of credit institutions. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 400 | Article 400(2)(j) 493(3)(j) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt legally required guarantees used when a mortgage loan financed by issuing mortgage bonds is paid to the mortgage borrower before the final registration of the mortgage in the land register, provided that the guarantee is not used as reducing the risk in calculating the risk-weighted exposure amounts. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 410 | Article 400(2)(k) 493(3)(k) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt assets items constituting claims on and other exposures to recognised exchanges. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 420 | Article 412(5) | Member States | Credit Institutions | Liquidity coverage requirement | Member States may maintain or introduce national provisions in the area of liquidity requirements before binding minimum standards for liquidity coverage requirements are specified and fully introduced in the Union in accordance with Article 460. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 430 | Article 412(5) | Member States or Competent Authorities | Credit Institutions | Liquidity coverage requirement | Member states or competent authorities may require domestically authorised institutions, or a subset of those institutions to maintain a higher liquidity coverage requirement up to 100 % until the binding minimum standard is fully introduced at a rate of 100 % in accordance with Article 460. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 440 | Article 413(3) | Member States | Credit Institutions | Stable funding requirement | Member States may maintain or introduce national provisions in the area of stable funding requirements before binding minimum standards for net stable funding requirements are specified and introduced in the Union in accordance with Article 510. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 450 | Article 415(3) | Competent Authorities | Credit Institutions | Liquidity reporting requirements | Competent authorities may continue to collect information through monitoring tools for the purpose of monitoring compliance with existing national liquidity standards, until the full introduction of binding liquidity requirements. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 460 | Article 420(2) | Competent Authorities | Credit Institutions | Liquidity outflow rate | The competent authorities may apply an outflow rate up to 5 % for trade finance off-balance sheet related products, as referred to in Article 429 and Annex 1. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 470 | Article 467(2) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised losses measured at fair value | By way of derogation from paragraph 1 of Article 467, the competent authorities may, in cases where such treatment was applied before | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 480 | Article 467(3) second subparagraph | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised losses measured at fair value | Competent authorities shall determine and publish the applicable percentage in the ranges specified in points (a) to (d) of paragraph 2 of Article 467. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 490 | Article 468(2) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised gains measured at fair value | Competent authorities may permit institutions to include in the calculation of their Common Equity Tier 1 capital 100 % of their unrealised gains at fair value where under Article 467 institutions are required to include their unrealised losses measured at fair value in the calculation of Common Equity Tier 1 capital. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 500 | Article 468(3) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised gains measured at fair value | Competent authorities shall determine and publish the applicable percentage of unrealised gains in the ranges specified in points (a) to (c) of paragraph 2 of Article 468 that is removed from Common Equity Tier 1 capital. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 510 | Article 471(1) | Competent Authorities | Credit Institutions and Investment firms | Exemption from deduction of equity holding in insurance companies from CET1 items | By way of derogation from Article 49(1), during the period from | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 520 | Article 473(1) | Competent Authorities | Credit Institutions and Investment firms | Introduction of amendments to IAS 19 | By way of derogation from Article 481 during the period from | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 530 | Article 478(3) | Competent Authorities | Credit Institutions and Investment firms | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items |
| [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 540 | Article 479(4) | Competent Authorities | Credit Institutions and Investment firms | Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests | Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 550 | Article 480(3) | Competent Authorities | Credit Institutions and Investment firms | Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital | Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 560 | Article 481(5) | Competent Authorities | Credit Institutions and Investment firms | Additional transitional filters and deductions | For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 570 | Article 486(6) | Competent Authorities | Credit Institutions and Investment firms | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraph 5 of Article 486. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 580 | Article 495(1) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of equity exposures under the IRB approach | By way of derogation from Chapter 3 of Part Three, until | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 590 | Article 496(1) | Competent Authorities | Credit Institutions and Investment firms | Transitional provision on the calculation of own fund requirements for exposures in the form of covered bonds | Until | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 600 | Article 10(1)(b)(iii) | Competent Authorities | Credit Institutions | LCR - Liquid assets | The liquidity reserve held by the credit institution in a central bank is recognisable as Level 1 asset provided that it can be withdrawn in times of stress. The purposes under which central bank reserves may be withdrawn for the purposes of this Article must be specified in an agreement between the CA and the ECB or the central bank. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 610 | Article 10(2) | Competent Authorities | Credit Institutions | LCR - Liquid assets | [Y/N/NA] | Mandatory if Y | Mandatory if Y | |||||
| 620 | Article 12(1)(c)(i) | Competent Authorities | Credit Institutions | LCR - Level 2B assets | Shares may constitute level 2B assets provided that they form part of a major stock index in a MS or in a third country, as identified as such by the CA of a MS or the relevant public authority in a third country. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 630 | Article 12(3) | Competent Authorities | Credit Institutions | LCR - Level 2B assets | For credit institutions which in accordance with their statutes of incorporation are unable for reasons of religious observance to hold interest bearing assets, the competent authority may allow to derogate from points (ii) and (iii) of paragraph 1(b) of this Article, provided there is evidence of insufficient availability of non-interest bearing assets meeting these requirements and the non-interest bearing assets in question are adequately liquid in private markets. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 640 | Article 24(6) | Competent Authorities | Credit Institutions | LCR - Outflows from stable deposits in a third country qualifying for the 3 % rate | Credit institutions may be authorised by their competent authority to multiply by 3 % the amount of the retail deposits covered by a deposit guarantee scheme in a third country equivalent to the scheme referred to in paragraph 1 if the third country allows this treatment. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| Directive 2013/36/EU | Regulation (EU) No 575/2013 | Adressee | Scope | Denomination | Description of the option or discretion | Year(s) of application and the value in % (if applicable) | Exercised (Y/N/NA) | National text | References | Available in EN (Y/N) | Details / Comments | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 010 | ||||||||||||
| 011 | Article 160(6) | Member States | Credit Institutions and Investment firms | Transitional provisions for capital buffers | Member States may impose a shorter transitional period for capital buffers than that specified in paragraphs 1 to 4 of Article 160. Such a shorter transitional period may be recognised by other Member States. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 012 | Article 493(3)(a) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt covered bonds falling within the terms of Article 129(1), (3) and (6). | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 013 | Article 493(3)(b) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt asset items constituting claims on regional governments or local authorities of Member States. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 014 | Article 493(3)(c) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures incurred by an institution to its parent undertaking or subsidiaries. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 015 | Article 493(3)(d) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to regional or central credit institutions with which the credit institution is associated in a network and which are responsible for cash-clearing operations within the network. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 016 | Article 493(3)(e) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to credit institutions incurred by credit institutions, one of which operates on a non-competitive basis and provides or guarantees loans under legislative programmes or its statutes, to promote specified sectors of the economy under some form of government oversight and restrictions on the use of the loans, provided that the respective exposures arise from such loans that are passed on to the beneficiaries via credit institutions or from the guarantees of these loans. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 017 | Article 493(3)(f) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to institutions, provided that those exposures do not constitute such institutions' own funds, do not last longer than the following business day and are not denominated in a major trading currency. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 018 | Article 493(3)(g) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to central banks in the form of required minimum reserves held at those central banks which are denominated in their national currencies. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 019 | Article 493(3)(h) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to central governments in the form of statutory liquidity requirements held in government securities which are denominated and funded in their national currencies provided that, at the discretion of the competent authority, the credit assessment of those central governments assigned by a nominated External Credit Assessment Institution is investment grade. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 020 | Article 493(3)(i) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt 50 % of medium/low risk off-balance sheet documentary credits and of medium/low risk off-balance sheet undrawn credit facilities referred to in Annex I and subject to the competent authorities' agreement, 80 % of guarantees other than loan guarantees which have a legal or regulatory basis and are given for their members by mutual guarantee schemes possessing the status of credit institutions. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 021 | Article 493(3)(j) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt legally required guarantees used when a mortgage loan financed by issuing mortgage bonds is paid to the mortgage borrower before the final registration of the mortgage in the land register, provided that the guarantee is not used as reducing the risk in calculating the risk-weighted exposure amounts. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 022 | Article 493(3)(k) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt assets items constituting claims on and other exposures to recognised exchanges. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 023 | Article 412(5) | Member States | Credit Institutions | Liquidity coverage requirement | Member States may maintain or introduce national provisions in the area of liquidity requirements before binding minimum standards for liquidity coverage requirements are specified and fully introduced in the Union in accordance with Article 460. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 024 | Article 412(5) | Member States or Competent Authorities | Credit Institutions | Liquidity coverage requirement | Member states or competent authorities may require domestically authorised institutions, or a subset of those institutions to maintain a higher liquidity coverage requirement up to 100 % until the binding minimum standard is fully introduced at a rate of 100 % in accordance with Article 460. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 025 | Article 413(3) | Member States | Credit Institutions | Stable funding requirement | Member States may maintain or introduce national provisions in the area of stable funding requirements before binding minimum standards for net stable funding requirements are specified and introduced in the Union in accordance with Article 510. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 026 | Article 415(3) | Competent Authorities | Credit Institutions | Liquidity reporting requirements | Competent authorities may continue to collect information through monitoring tools for the purpose of monitoring compliance with existing national liquidity standards, until the full introduction of binding liquidity requirements. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 027 | Article 467(2) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised losses measured at fair value | By way of derogation from paragraph 1 of Article 467, the competent authorities may, in cases where such treatment was applied before | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 028 | Article 467(3) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised losses measured at fair value | Applicable percentage of unrealised losses pursuant to Article 467(1) that are included in the calculation of Common Equity Tier 1 items (percentage in the ranges specified in paragraph 2 of that Article) | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 029 | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 030 | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 031 | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 032 | Article 468(2) 2nd subparagrap | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised gains measured at fair value | Competent authorities may permit institutions to include in the calculation of their Common Equity Tier 1 capital 100 % of their unrealised gains at fair value where under Article 467 institutions are required to include their unrealised losses measured at fair value in the calculation of Common Equity Tier 1 capital. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 033 | Article 468(3) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised gains measured at fair value | Competent authorities shall determine and publish the applicable percentage of unrealised gains in the ranges specified in points (a) to (c) of paragraph 2 of Article 468 that is removed from Common Equity Tier 1 capital. | 2015 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 034 | 2016 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 035 | 2017 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 036 | Article 471(1) | Competent Authorities | Credit Institutions and Investment firms | Exemption from deduction of equity holding in insurance companies from CET1 items | By way of derogation from Article 49(1), during the period from | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 037 | Article 473(1) | Competent Authorities | Credit Institutions and Investment firms | Introduction of amendments to IAS 19 | By way of derogation from Article 481 during the period from | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 038 | Article 478(2) | Credit Institutions and Investment firms | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2014 (0 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 039 | 2015 (10 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 040 | 2016 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 041 | 2017 (30 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 042 | 2018 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 043 | 2019 (50 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 044 | 2020 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 045 | 2021 (70 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 046 | 2022 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 047 | 2023 (90 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 048 | Article 478(3)(a) | Credit Institutions and Investment firms | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences; | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 049 | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 050 | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 051 | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 052 | Article 478(3)(b) | Credit Institutions and Investment firms | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48; | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 053 | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 054 | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 055 | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 056 | Article 478(3)(c) | Credit Institutions and Investment firms | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56; | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 057 | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 058 | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 059 | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 060 | Article 478(3)(d) | Credit Institutions and Investment firms | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66. | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 061 | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 062 | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 063 | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 064 | Article 479(4) | Credit Institutions and Investment firms | Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests | Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479. | 2014 (0 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 065 | 2015 (0 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 066 | 2016 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 067 | 2017 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 068 | Article 480(3) | Credit Institutions and Investment firms | Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital | Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480. | 2014 (0,2 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 069 | 2015 (0,4 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 070 | 2016 (0,6 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 071 | 2017 (0,8 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 072 | Article 481(1) | Credit Institutions and Investment firms | Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481) | 2014 (0 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||
| 073 | 2015 (0 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 074 | 2016 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 075 | 2017 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 076 | Article 481(5) | Additional transitional filters and deductions | For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article | 2014 (0 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||
| 077 | 2015 (0 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 078 | 2016 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 079 | 2017 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 080 | Article 486(6) | Credit Institutions and Investment firms | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article) | 2014 (60 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 081 | 2015 (40 % to 70 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 082 | 2016 (20 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 083 | 2017 (0 % to 50 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 084 | 2018 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 085 | 2019 (0 % to 30 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 086 | 2020 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 087 | 2021 (0 % to 10 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 088 | Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article) | 2014 (60 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||||
| 089 | 2015 (40 % to 70 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 090 | 2016 (20 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 091 | 2017 (0 % to 50 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 092 | 2018 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 093 | 2019 (0 % to 30 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 094 | 2020 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 095 | 2021 (0 % to 10 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 096 | Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article) | 2014 (60 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||||
| 097 | 2015 (40 % to 70 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 098 | 2016 (20 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 099 | 2017 (0 % to 50 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 100 | 2018 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 101 | 2019 (0 % to 30 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 102 | 2020 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 103 | 2021 (0 % to 10 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 104 | Article 495(1) | Credit Institutions and Investment firms | Transitional treatment of equity exposures under the IRB approach | By way of derogation from Chapter 3 of Part Three, until | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||
| 105 | Article 496(1) | Credit Institutions and Investment firms | Transitional provision on the calculation of own fund requirements for exposures in the form of covered bonds | Until | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||
| Directive 2013/36/EU | Adressee | Scope | Provisions | Information to disclose | Exercised (Y/N/NA) | References | Available in EN (Y/N) | Details / Comments | |
|---|---|---|---|---|---|---|---|---|---|
| 010 | |||||||||
| 020 | Article 94(1)(g)(i) | Member States or Competent Authorities | Credit Institutions and Investment firms | Maximum ratio between the variable and fixed components of remuneration (% set in national law calculated as variable component divided by fixed component of remuneration) | [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 030 | Article 94(1)(g)(ii) | Member States or Competent Authorities | Credit Institutions and Investment firms | Maximum level of the ratio between the variable and fixed components of remuneration which may be approved by shareholders or owners or members of the institution (% set in national law calculated as variable component divided by fixed component of remuneration) | [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 040 | Article 94(1)(g)(iii) | Member States or Competent Authorities | Credit Institutions and Investment firms | Maximum part of the total variable remuneration to which the discount rate may be applied (% of the total variable remuneration) | [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 050 | Article 94(1)(l) | Member States or Competent Authorities | Credit Institutions and Investment firms | Description of any restriction on the types and designs or prohibitions of instruments that can be used for the purposes of awarding variable remuneration | [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 010 | (dd/mm/yyyy) | ||
| 020 |
| ||
| 030 |
| ||
| 040 |
| ||
| 050 | |||
| Part 1 | Consolidated data per Competent Authority |
| Part 2 | Data on credit risk |
| Part 3 | Data on market risk |
| Part 4 | Data on operational risk |
| Part 5 | Data on supervisory measures and administrative penalties |
| Part 6 | Data on waivers |
| Reference to COREP template | Data | |||
|---|---|---|---|---|
| 010 | Number of credit institutions | |||
| 020 | Total assets of the jurisdiction (in MEUR) | |||
| 030 | Total assets of the jurisdiction | |||
| Number and size of foreign credit institutions | ||||
| 040 | From third countries | Number of branches | ||
| 050 | Total assets of branches (in MEUR) | |||
| 060 | Number of subsidiarie | |||
| 070 | Total assets of subsidiaries (in MEUR) | |||
| 080 | Total Common Equity Tier 1 capital as % of total capital | CA1 (row 020 / row 010) | ||
| 090 | Total Additional Tier 1 capital as % of total capital | CA1 (row 530 / row 010) | ||
| 100 | Total Tier 2 capital as % of total capital | CA1 (row 750 / row 010) | ||
| 110 | Total capital requirements (in MEUR) | CA2 (row 010) * 8 % | ||
| 120 | Total capital ratio (%) | CA3 (row 050) | ||
| 130 | Number of investment firms | |||
| 140 | Total assets (in MEUR) | |||
| 150 | Total assets as % of GDP | |||
| 160 | Total Common Equity Tier 1 capital as % of total capital | CA1 (row 020 / row 010) | ||
| 170 | Total Additional Tier 1 capital as % of total capital | CA1 (row 530 / row 010) | ||
| 180 | Total Tier 2 capital as % of total capital | CA1 (row 750 / row 010) | ||
| 190 | Total capital requirements (in MEUR) | CA2 (row 010) *8 % | ||
| 200 | Total capital ratio (%) | CA3 (row 050) | ||
| Credit risk data | Reference to COREP template | data | |||
|---|---|---|---|---|---|
| 010 | Credit institutions: own funds requirements for credit risk | CA2 (row 040) / (row 010) | |||
| 020 | Credit institutions: breakdown by approach | ||||
| 030 | |||||
| 040 | |||||
| 050 | CA2 (row 050) / (row 040) | ||||
| 060 | CR IRB, Foundation IRB (row 010, col 260) / CA2 (row 040) | ||||
| 070 | CR IRB, Advanced IRB (row 010, col 260) / CA2 (row 040) | ||||
| 080 | IRB approach when neither own estimates of Loss Given Default nor conversion factors are used | CA2 (row 250 / row 240) | |||
| 090 | Central governments and central banks | CA2 (row 260 / row 240) | |||
| 100 | Institutions | CA2 (row 270 / row 240) | |||
| 110 | Corporates - SME | CA2 (row 280 / row 240) | |||
| 120 | Corporates - Specialised Lending | CA2 (row 290 / row 240) | |||
| 130 | Corporates - Other | CA2 (row 300 / row 240) | |||
| 140 | CA2 (row 310 / row 240) | ||||
| 150 | Central governments and central banks | CA2 (row 320 / row 240) | |||
| 160 | Institutions | CA2 (row 330 / row 240) | |||
| 170 | Corporates - SME | CA2 (row 340 / row 240) | |||
| 180 | Corporates - Specialised Lending | CA2 (row 350 / row 240) | |||
| 190 | Corporates - Other | CA2 (row 360 / row 240) | |||
| 200 | Retail - Secured by real estate SME | CA2 (row 370 / row 240) | |||
| 210 | Retail - Secured by real estate non-SME | CA2 (row 380 / row 240) | |||
| 220 | Retail - Qualifying revolving | CA2 (row 390 / row 240) | |||
| 230 | Retail - Other SME | CA2 (row 400 / row 240) | |||
| 240 | Retail - Other non-SME | CA2 (row 410 / row 240) | |||
| 250 | CA2 (row 420 / row 240) | ||||
| 260 | CA2 (row 430 / row 240) | ||||
| 270 | CA2 (row 450 / row 240) | ||||
| Credit risk data | Reference to COREP template | data | |||
| 280 | |||||
| 290 | Credit institutions: breakdown by SA exposure class* | Central governments or central banks | CA2 (row 070 / row 050) | ||
| 300 | Regional governments or local authorities | CA2 (row 080 / row 050) | |||
| 310 | Public sector entities | CA2 (row 090 / row 050) | [Value] | ||
| 320 | Multilateral Development Banks | CA2 (row 100 / row 050) | |||
| 330 | International Organisations | CA2 (row 110 / row 050) | |||
| 340 | Institutions | CA2 (row 120 / row 050) | |||
| 350 | Corporates | CA2 (row 130 / row 050) | |||
| 360 | Retail | CA2 (row 140 / row 050) | |||
| 370 | Secured by mortgages on immovable property | CA2 (row 150 / row 050) | |||
| 380 | Exposures in default | CA2 (row 160 / row 050) | |||
| 390 | Items associated with particular high risk | CA2 (row 170 / row 050) | |||
| 400 | Covered bonds | CA2 (row 180 / row 050) | |||
| 410 | Claims on institutions and corporates with a short-term credit assessment | CA2 (row 190 / row 050) | |||
| 420 | Collective investment undertakings | CA2 (row 200 / row 050) | |||
| 430 | Equity | CA2 (row 210 / row 050) | |||
| 440 | Other items | CA2 (row 211 / row 050) | |||
| 450 | Securitisation positions SA | CA2 (row 220 / row 050) | |||
| 460 | Credit institutions: breakdown by credit risk mitigation (CRM) approach | Financial collateral simple method | |||
| 470 | Financial collateral comprehensive method | ||||
| 480 | Investment firms: own funds requirements for credit risk | CA2 (row 040) / (row 010) | |||
| 490 | Investment firms: breakdown by approach | SA | |||
| 500 | IRB | ||||
| 510 | SA | (CA2 (row 050) / (row 040) | |||
| 520 | IRB | (CA2 (row 240) / row 040) | |||
| Additional information on securitisation (in MEUR) | Reference to COREP template | data | |||
| 530 | CR SEC SA (row 030, col 010) + CR SEC IRB (row 030, col 010) | ||||
| 540 | CR SEC SA (row 030, col 050) + CR SEC IRB (row 030, col 050) | ||||
| Exposures and losses from lending collateralised by immovable property (MEUR) | Reference to COREP template | data | |||
| 550 | Use of residential property as collateral | CR IP Losses (row 010, col 050) | |||
| 560 | CR IP Losses (row 010, col 010) | ||||
| 570 | CR IP Losses (row 010, col 020) | ||||
| 580 | CR IP Losses (row 010, col 030) | ||||
| 590 | CR IP Losses (row 010, col 040) | ||||
| 600 | Use of commercial immovable property as collateral | CR IP Losses (row 020, col 050) | |||
| 610 | CR IP Losses (row 020, col 010) | ||||
| 620 | CR IP Losses (row 020, col 020) | ||||
| 630 | CR IP Losses (row 020, col 030) | ||||
| 640 | CR IP Losses (row 020, col 040) | ||||
| Market risk data | Reference to COREP template | data | |||
|---|---|---|---|---|---|
| 010 | CA2 (row 520) / (row 010) | ||||
| 020 | |||||
| 030 | |||||
| 040 | CA2 (row 530) / (row 520) | ||||
| 050 | CA2 (row 580) / (row 520) | ||||
| 060 | CA2 (row 520) / (row 010) | ||||
| 070 | |||||
| 080 | |||||
| 090 | CA2 (row 530) / (row 520) | ||||
| 100 | CA2 (row 580) / (row 520) | ||||
| Operational risk data | Reference to COREP template | data | |||
|---|---|---|---|---|---|
| 010 | Credit institutions: own funds requirements for operational risk | CA2 (row 590) / (row 010) | |||
| 020 | Credit institutions: breakdown by approach | ||||
| 030 | |||||
| 040 | |||||
| 050 | CA2 (row 600) / (row 590) | ||||
| 060 | CA2 (row 610) / (row 590) | ||||
| 070 | CA2 (row 620) / (row 590) | ||||
| 080 | Credit institutions: total gross loss | OPR Details (row 920, col 080) / OPR ((sum (row 010 to row 130), col 030) | |||
| 090 | Investment firms: own funds requirements for operational risk | CA2 (row 590) / (row 010) | |||
| 100 | Investment firms: breakdown by approach | ||||
| 110 | |||||
| 120 | |||||
| 130 | CA2 (row 600) / (row 590) | ||||
| 140 | CA2 (row 610) / (row 590) | ||||
| 150 | CA2 (row 620) / (row 590) | ||||
| 160 | Investment firms: total gross loss | OPR Details (row 920, col 080) / OPR (sum (row 010 to row 130), col 030) | |||
| Supervisory measures | data | ||
|---|---|---|---|
| 010 | Supervisory measures taken in accordance with Article 102(1)(a) | Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU: | |
| 011 | to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] | ||
| 012 | to reinforce governance arrangements and internal capital management [Article 104(1)(b)] | ||
| 013 | to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] | ||
| 014 | to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] | ||
| 015 | to restrict/limit business or activities [Article 104(1)(e)] | ||
| 016 | to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] | ||
| 017 | to limit variable remuneration [Article 104(1)(g)] | ||
| 018 | to strengthen own funds by using net profits [Article 104(1)(h)] | ||
| 019 | to restrict/prohibit distributions or interest payments [Article 104(1)(i)] | ||
| 020 | to impose additional or more frequent reporting requirements [Article 104(1)(j)] | ||
| 021 | to impose specific liquidity requirements [Article 104(1)(k)] | ||
| 022 | to impose additional disclosure requirements [Article 104(1)(l)] | ||
| 023 | Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) | ||
| 024 | Supervisory measures taken in accordance with Article 102(1)(b) and other provisions of Directive 2013/36/EU or Regulation (EU) No 575/2013 | Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU: | |
| 025 | to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] | ||
| 026 | to reinforce governance arrangements and internal capital management [Article 104(1)(b)] | ||
| 027 | to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] | ||
| 028 | to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] | ||
| 029 | to restrict/limit business or activities [Article 104(1)(e)] | ||
| 030 | to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] | ||
| 031 | to limit variable remuneration [Article 104(1)(g)] | ||
| 032 | to strengthen own funds by using net profits [Article 104(1)(h)] | ||
| 033 | to restrict/prohibit distributions or interest payments [Article 104(1)(i)] | ||
| 034 | to impose additional or more frequent reporting requirements [Article 104(1)(j)] | ||
| 035 | to impose specific liquidity requirements [Article 104(1)(k)] | ||
| 036 | to impose additional disclosure requirements [Article 104(1)(l)] | ||
| 037 | Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) | ||
| Supervisory measures | data | ||
| 037 | Supervisory measures taken in accordance with Article 102(1)(a) | Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU: | |
| 038 | to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] | ||
| 039 | to reinforce governance arrangements and internal capital management [Article 104(1)(b)] | ||
| 040 | to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] | ||
| 041 | to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] | ||
| 042 | to restrict/limit business or activities [Article 104(1)(e)] | ||
| 043 | to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] | ||
| 044 | to limit variable remuneration [Article 104(1)(g)] | ||
| 045 | to strengthen own funds by using net profits [Article 104(1)(h)] | ||
| 046 | to restrict/prohibit distributions or interest payments [Article 104(1)(i)] | ||
| 047 | to impose additional or more frequent reporting requirements [Article 104(1)(j)] | ||
| 048 | to impose specific liquidity requirements [Article 104(1)(k)] | ||
| 049 | to impose additional disclosure requirements [Article 104(1)(l)] | ||
| 050 | Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) | ||
| 051 | Supervisory measures taken in accordance with Article 102(1)(b) and other provisions of Directive 2013/36/EU or Regulation (EU) No 575/2013 | Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU: | |
| 052 | to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] | ||
| 053 | to reinforce governance arrangements and internal capital management [Article 104(1)(b)] | ||
| 054 | to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] | ||
| 055 | to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] | ||
| 056 | to restrict/limit business or activities [Article 104(1)(e)] | ||
| 057 | to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] | ||
| 058 | to limit variable remuneration [Article 104(1)(g)] | ||
| 059 | to strengthen own funds by using net profits [Article 104(1)(h)] | ||
| 060 | to restrict/prohibit distributions or interest payments [Article 104(1)(i)] | ||
| 061 | to impose additional or more frequent reporting requirements [Article 104(1)(j)] | ||
| 062 | to impose specific liquidity requirements [Article 104(1)(k)] | ||
| 063 | to impose additional disclosure requirements [Article 104(1)(l)] | ||
| 064 | Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) | ||
| Administrative penalties | data | ||
| 065 | Administrative penalties (for breaches of authorisation/ acquisitions of qualifying holding requirements) | Total number of administrative penalties from Article 66(2) of Directive 2013/36/EU applied: | |
| 066 | public statements identifying the natural/legal person responsible and the nature of the breach [Article 66(2)(a)] | ||
| 067 | orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 66(2)(b)] | ||
| 068 | administrative pecuniary penalties imposed on legal/natural person [points (c) to (e) of Article 66(2)] | ||
| 069 | suspensions of the voting rights of shareholders [Article 66(2)(f)] | ||
| 070 | Number and nature of other administrative penalties applied (not specified in Article 66(2) of Directive 2013/36/EU) | ||
| 071 | Administrative penalties (for other breaches of requirements imposed by Directive 2013/36/EU or Regulation (EU) No 575/2013) | Total number of administrative penalties from Article 67(2) of Directive 2013/36/EU applied: | |
| 072 | public statements identifying the natural/legal person responsible and the nature of the breach [Article 67(2)(a)] | ||
| 073 | orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 67(2)(b)] | ||
| 074 | withdrawals of authorisation of credit institution [Article 67(2)(c)] | ||
| 075 | temporary bans against natural person from exercising functions in credit institutions [Article 67(2)(d)] | ||
| 076 | administrative pecuniary penalties imposed on legal/natural person [points (e) to (g) of Article 67(2)] | ||
| 077 | Number and nature of other administrative penalties applied (not specified in Article 67(2) of Directive 2013/36/EU) | ||
| 078 | Administrative penalties (for breaches of authorisation/ acquisitions of qualifying holding requirements) | Total number of administrative penalties from Article 66(2) of Directive 2013/36/EU applied: | |
| 079 | public statements identifying the natural/legal person responsible and the nature of the breach [Article 66(2)(a)] | ||
| 080 | orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 66(2)(b)] | ||
| 081 | administrative pecuniary penalties imposed on a legal person [points (c) to (e) of Article 66(2)] | ||
| 082 | suspensions of the voting rights of shareholders [Article 66(2)(f)] | ||
| 083 | Number and nature of other administrative penalties applied (not specified in Article 66(2) of Directive 2013/36/EU) | ||
| 084 | Administrative penalties (for other breaches of requirements imposed by Directive 2013/36/EU or Regulation (EU) No 575/2013) | Total number of administrative penalties from Article 66(2) of Directive 2013/36/EU applied: | |
| 085 | public statements identifying the natural/legal person responsible and the nature of the breach [Article 67(2)(a)] | ||
| 086 | orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 67(2)(b)] | ||
| 087 | withdrawals of authorisation of investment firms [Article 67(2)(c)] | ||
| 088 | temporary bans against natural person from exercising functions in investment firms [Article 67(2)(d)] | ||
| 089 | administrative pecuniary penalties imposed on legal/natural person [points (e) to (g) of Article 67(2)] | ||
| 090 | Number and nature of other administrative penalties applied (not specified in Article 67(2) of Directive 2013/36/EU) | ||
| 010 | Total number of waivers granted | ||
| 011 | Number of waivers granted to parent institutions which have or hold participations in subsidiaries established in third countries | N/A | |
| 012 | Total amount of consolidated own funds held in the subsidiaries established in third countries (in MEUR) | N/A | |
| 013 | Percentage of the total consolidated own funds held in subsidiaries established in third countries (%) | N/A | |
| 014 | Percentage of the consolidated own funds requirements allocated to subsidiaries established in third countries (%) | N/A | |
| 015 | Total number of permissions granted | ||
| 016 | Number of permissions granted to parent institutions to incorporarte subsidiaries established in third countries in the calculation of their requirement | ||
| 017 | Total amount of consolidated own funds held in the subsidiaries established in third countries (in MEUR) | ||
| 018 | Percentage of the total consolidated own funds held in subsidiaries established in third countries (%) | ||
| 019 | Percentage of the consolidated own funds requirements allocated to subsidiaries established in third countries (%) | ||
| 020 | Total number of waivers granted | ||
| 021 | Number of waivers granted pursuant to Article 8(2) where all institutions within a single liquidity sub-group are authorised in the same Member State | ||
| 022 | Number of waivers granted pursuant to Article 8(1) where all institutions within a single liquidity sub-group are authorised in several Member States | ||
| 023 | Number of waivers granted pursuant to Article 8(3) to institutions which are members of the same Institutional Protection Scheme | ||
| 024 | Total number of waivers granted | ||
| 025 | Number of waivers granted to credit institutions permanently affiliated to a central body | ||
| 026 | Number of waivers granted to central bodies | ||
| Part 1 | Transposition of Directive 2013/36/EU |
| Part 2 | Model approval |
| Part 3 | Specialised lending exposures |
| Part 4 | Credit risk mitigation |
| Part 5 | Specific disclosure requirements applied to institutions |
| Part 6 | Waivers for the application of prudential requirements |
| Part 7 | Qualifying holdings in a credit institution |
| Part 8 | Regulatory and financial reporting |
| Transposition of provisions of Directive 2013/36/EU | Provisions of Directive 2013/36/EU | Links to national text | Reference(s) to national provisions | Available in EN (Y/N) | |
|---|---|---|---|---|---|
| 010 | |||||
| 020 | Articles 1 to 3 | ||||
| 030 | Articles 4 to 7 | ||||
| 040 | Articles 8 to 27 | ||||
| 050 | Articles 8 to 21 | ||||
| 060 | Articles 22 to 27 | ||||
| 070 | Articles 28 to 32 | ||||
| 080 | Articles 33 to 46 | ||||
| 090 | Articles 33 to 34 | ||||
| 100 | Articles 35 to 38 | ||||
| 110 | Article 39 | ||||
| 120 | Articles 40 to 46 | ||||
| 130 | Articles 47 to 48 | ||||
| 140 | Articles 49 to 142 | ||||
| 150 | Articles 49 to 72 | ||||
| 160 | Articles 49 to 52 | ||||
| 170 | Articles 53 to 62 | ||||
| 180 | Article 63 | ||||
| 190 | Articles 64 to 72 | ||||
| 200 | Articles 73 to 110 | ||||
| 210 | Article 73 | ||||
| 220 | Articles 74 to 96 | ||||
| 230 | Articles 97 to 101 | ||||
| 240 | Articles 102 to 107 | ||||
| 250 | Articles 108 to 110 | ||||
| 260 | Articles 111 to 127 | ||||
| 270 | Articles 111 to 118 | ||||
| 280 | Articles 119 to 127 | ||||
| 290 | Articles 128 to 142 | ||||
| 300 | Articles 128 to 134 | ||||
| 310 | Articles 135 to 140 | ||||
| 320 | Articles 141 to 142 | ||||
| 330 | Articles 143 to 144 | ||||
| 340 | Article 150 | ||||
| 350 | Articles 151 to 165 | ||||
| 360 | Articles 151 to 159 | ||||
| 370 | Article 160 | ||||
| 380 | Articles 161 to 165 | ||||
| 010 | ||
| 020 | Minimum documentation to be provided by the institutions applying for the use of IRB approach | |
| 030 | Description of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment | |
| 040 | Form of the decisions taken by the competent authority and communication of the decisions to applicants | |
| 050 | Minimum documentation to be provided by the institutions applying for the use of IMA approach | |
| 060 | Description of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment | |
| 070 | Form of the decisions taken by the competent authority and communication of the decisions to applicants | |
| 080 | Minimum documentation to be provided by the institutions applying for the use of IMM approach | |
| 090 | Description of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment | |
| 100 | Form of the decisions taken by the competent authority and communication of the decisions to applicants | |
| 110 | Minimum documentation to be provided by the institutions applying for the use of AMA approach | |
| 120 | Description of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment | |
| 130 | Form of the decisions taken by the competent authority and communication of the decisions to applicants | |
| Regulation (EU) No 575/2013 | Provisions | Information to be provided by the competent authority | |
|---|---|---|---|
| 010 | |||
| 020 | Has the competent authority published guidance to specify how institutions should take into account the factors referred to in paragraph 5 of Article 153 when assigning risk weights to specialised lending exposures? | ||
| 030 | If so, please provide the reference to the national guidance | ||
| 040 | Is the national guidance available in English? | ||
| Regulation (EU) No 575/2013 | Provisions | Description | Information to be provided by the competent authority | ||
|---|---|---|---|---|---|
| 010 | |||||
| 020 | Publication of the list of financial institutions that are eligible providers of unfunded credit protection or guiding criteria for identifying these financial institutions | Competent authorities shall publish and maintain the list of financial institutions that are eligible providers of unfunded credit protection under point (f) of Article 201(1) of Regulation (EU) No 575/2013 or the guiding criteria for identifying such eligible providers | List of the financial institutions or guiding criteria for their identification | ||
| 030 | Description of the applicable prudential requirements | Competent authorities shall publish a description of the applicable prudential requirements together with the list of the eligible financial institutions or the guiding criteria for identifying these financial institutions | Description of the prudential requirements applied by the competent authority | ||
| 040 | Condition for applying a 0 % volatility adjustment | Under the Financial collateral Comprehensive Method institutions may apply a 0 % volatility adjustment provided that the transaction is settled in a settlement system proven for that type of transaction | Detailed description on how the competent authority considers the settlement system as a proven system | ||
| 050 | Condition for applying a 0 % volatility adjustment | Under the Financial collateral Comprehensive Method institutions may apply a 0 % volatility adjustment provided that the documentation covering the agreement or transaction is standard market documentation for repurchase transactions or securities lending or borrowing transactions in the securities concerned | Specification of the documentation to be considered as standard market documentation | ||
| 060 | Valuation principles for immovable property collateral under the IRB approach | The immovable property may be valued by an independent valuer at or at less than the mortgage lending value in the Member States that have laid down rigorous criteria for the assessment of this mortgage lending value in statutory or regulatory provisions | Criteria set out in the national legislation for the assessment of the mortgage lending value | ||
| Directive 2013/36/EU | Regulation (EU) No 575/2013 | Provision | Information to be provided by the competent authority | ||
|---|---|---|---|---|---|
| 010 | |||||
| 020 | Competent authorities may require institutions to publish information referred to in Part Eight of Regulation (EU) No 575/2013 more than once per year, and to set deadlines for publication | Frequency and deadlines for publication applicable to institutions | |||
| 030 | Competent authorities may require institutions to use specific media and locations for publications other than the financial statements | Types of specific media to be used by institutions | |||
| 040 | Significant subsidiaries and those which are of material significance for their local market shall disclose information specified in Part Eight of Regulation (EU) No 575/2013 on an individual or sub-consolidated basis. | Criteria applied by the competent authority to assess the significance of a subsidiary | |||
| Regulation (EU) No 575/2013 | Provisions | Description | Information to be provided by the competent authority | ||
|---|---|---|---|---|---|
| 010 | |||||
| 020 | Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013 | The waiver may be granted to any subsidiary provided that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities by its parent undertaking pursuant to point (a) of Article 7(1). | Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities | ||
| 030 | Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013 | The waiver may be granted to a parent institution provided that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities to the parent institution pursuant to point (a) of Article 7(3). | Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities | ||
| 040 | Exemption from the application on an individual basis of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013 | The waiver may be granted to institutions within a sub-group provided that these institutions have entered into contracts that, to the satisfaction of the competent authorities, provide for the free movement of funds between them to enable them to meet their individual and joint obligations as they become due pursuant to point (c) of Article 8(1). | Criteria applied by the competent authority to assess whether the contracts provide for free movement of funds between the institutions in a liquidity sub-group | ||
| 050 | Permission granted to parent institutions to incorporate subsidiaries in the calculation of their prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013 | The permission is granted only where the parent institution demonstrates fully to the competent authorities that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds, or repayment of liabilities when due by the subsidiary incorporated in the calculation of requirements to its parent institution pursuant to Article 9(2). | Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities | ||
| 060 | Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Eight of Regulation (EU) No 575/2013 | Member States may maintain and make use of existing national legislation regarding the application of the waiver as long as it does not conflict with the Regulation (EU) No 575/2013 or Directive 2013/36/EU | Applicable national law / regulation regarding the application of the waiver | ||
| Directive 2013/36/EU | Assessment criteria and information that is necessary for assessing the suitability of the proposed acquirer seeking to acquire a credit institution and the financial soundness of the proposed acquisition | Information to be provided by the competent authority | ||
|---|---|---|---|---|
| 010 | ||||
| 020 | Reputation of the proposed acquirer | Description on how the competent authority assesses the integrity of the proposed acquirer | ||
| 030 | Description on how the competent authority assesses the professional competence of the proposed acquirer | |||
| 040 | Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU | |||
| 050 | Reputation, knowledge, skills and experience of any member of the management body or senior management who will direct the business of the credit institution | Description on how the competent authority assesses the reputation, knowledge, skills and experience of members of management body and senior managers | ||
| 060 | Financial soundness of the proposed acquirer | Description on how the competent authority assesses the financial soundness of the proposed acquirer | ||
| 070 | Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU | |||
| 080 | Compliance of the credit institution with the prudential requirements | Description on how the competent authority assesses whether or not the credit institution will be able to comply with the prudential requirements | ||
| 090 | Suspicion of money laundering or terrorist financing | Description on how the competent authority assesses whether or not there are reasonable grounds to suspect money laundering or terrorist financing | ||
| 100 | Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU | |||
| 110 | List specifying the information to be provided to the competent authorities at the time of notification | List of information that must be provided by the proposed acquirer at the time of notification in order for the competent authority to carry out the assessment of the proposed acquirer and the proposed acquisition | ||
| 010 | (dd/mm/yyyy) | |
| 020 | ||
| 030 | Is the application of the requirement set out in Article 99(2) of Regulation (EU) No 575/2013 extended to institutions which do not apply international accounting standards as applicable under Regulation (EC) No 1606/2002? | |
| 040 | ||
| 050 | ||
| 060 | Is the application of requirements set out in Article 99(2) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms? | |
| 070 | ||
| 080 | ||
| 090 | Are XBRL standards used for submitting the reporting to the competent authority? | |
| 100 | ||
| 110 | Is the application of requirements set out in Article 99(1) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms? | |
| 120 | ||
| 130 | ||
| 140 | ||
| 150 | Are XBRL standards used for submitting the reporting to the competent authority? | |
| Part 1 | Options and discretions set out in Directive 2013/36/EU, Regulation (EU) No 575/2013 and LCR Delegated Regulation (EU) 2015/61 |
| Part 2 | Transitional options and discretions set out in Directive 2013/36/EU and Regulation (EU) No 575/2013 |
| Part 3 | Variable elements of remuneration (Article 94 of Directive 2013/36/EU) |
| Directive 2013/36/EU | Regulation (EU) No 575/2013 | LCR delegated regulation (EU) 2015/61 | Adressee | Scope | Denomination | Description of the option or discretion | Exercised (Y/N/NA) | National text | Reference(s) | Available in EN (Y/N) | Details / Comments | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 010 | ||||||||||||
| 020 | Article 9(2) | Member States | Credit Institutions | Exception to the prohibition against persons or undertakings other than credit institutions from taking deposits or other repayable funds from the public | The prohibition against persons or undertakings other than credit institutions from carrying out the business of taking deposits or other repayable funds from the public shall not apply to a Member State, a Member State's regional or local authorities, a public international bodies of which one or more Member States are members, or to cases expressly covered by national or union law, provided that those activities are subject to regulations and controls intended to protect depositors and investors. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 030 | Article 12(3) | Member States | Credit Institutions | Initial capital | Member States may decide that credit institutions which do not fulfil the requirements to hold separate own funds and which were in existence on | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 040 | Article 12(3) | Member States | Credit Institutions | Initial capital | Credit Institutions for which Member States have decided that they can continue to carry out their business according to Article 12(3) of Directive 2013/36/EU may be exempted by MS from complying with the requirements contained in the first subparagraph of Article 13(1) of Directive 2013/36/EU. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 050 | Article 12(4) | Member States | Credit Institutions | Initial capital | Member States may grant authorisation to particular categories of credit institutions the initial capital of which is less that EUR 5 million, provided that the initial capital is not less than EUR 1 million and the Member State concerned notifies the Commission and EBA of its reasons for exercising that option. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 060 | Article 21(1) | Competent Authorities | Credit Institutions | Exemptions for credit institutions permanently affiliated to a central body | Competent authorities may exempt with regard to credit institutions permanently affiliated to a central body from the requirements set out in Articles 10, 12 and 13(1) of Directive 2013/36/EU. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 070 | Article 29(3) | Member States | Investment Firms | Initial capital of particular types of investment firms | Member States may reduce the minimum amount of initial capital from EUR | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 080 | Article 32(1) | Member States | Investment Firms | Investment firms' initial capital grandfathering clause | Member States may continue authorising investment firm and firms covered by Article 30 of Directive 2013/36/EU which were in existence on or before | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 090 | Article 40 | Competent Authorities | Credit Institutions | Reporting requirements to host competent authorities | The competent authorities of host Member States may, for information, statistical or supervisory purposes, require that all credit institutions having branches within their territories shall report to them periodically on their activities in those host Member States, in particular to assess whether a branch is significant in accordance with Article 51(1) of Directive 2013/36/EU. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 100 | Article 129(2) | Member States | Investment Firms | Exemption from the requirement to maintain a capital conservation buffer for small and medium-sized investment firms | By way of derogation from paragraph 1 of Article 129, a Member State may exempt small and medium-sized investment firms from the requirements set out in that paragraph if such an exemption does not threaten the stability of the financial system of that Member State. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 110 | Article 130(2) | Member States | Investment Firms | Exemption from the requirement to maintain a countercyclical capital buffer for small and medium-sized investment firms | By way of derogation from paragraph 1 of Article 130, a Member State may exempt small and medium-sized investment firms from the requirements set out in that paragraph if such an exemption does not threaten the stability of the financial system of that Member State. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 120 | Article 133(18) | Member States | Credit Institutions and Investment firms | Requirement to maintain a systemic risk buffer | Member States may apply a systemic risk buffer to all exposures. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 130 | Article 134(1) | Member States | Credit Institutions and Investment firms | Recognition of a systemic risk buffer rate | Other Member States may recognise the systemic risk buffer rate set according to Article 133 and may apply that buffer rate to domestically authorised institutions for the exposures located in the Member State setting that buffer rate. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 140 | Article 152 first paragraph | Member Stattes | Credit Institutions | Reporting requirements to host competent authorities | The competent authorities of host Member States may, for statistical purposes, require that all credit institutions having branches within their territories shall report to them periodically on their activities in those host Member States. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 150 | Article 152 second paragraph | Member States | Credit Institutions | Reporting requirements to host competent authorities | Host Member States may require that branches of credit institutions from other Member States provide the same information as they require from national credit institutions for that purpose. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 160 | Article 160(6) | Member States | Credit Institutions and Investment firms | Transitional provisions for capital buffers | Member States may impose a shorter transitional period for capital buffers than that specified in paragraphs 1 to 4 of Article 160. Such a shorter transitional period may be recognised by other Member States. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 170 | Article 4(2) | Member States or Competent Authorities | Credit Institutions and Investment firms | Treatment of indirect holdings in real estate | Member States or their competent authorities may allow shares constituting an equivalent indirect holding of immovable property to be treated as a direct holding of immovable property provided that such indirect holding is specifically regulated in the national law of the Member State and, when pledged as collateral, provides equivalent protection to creditors. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 180 | Article 6(4) | Competent Authorities | Investment Firms | Application of requirements on an individual basis | Pending the report from the Commission in accordance with Article 508(3), competent authorities may exempt investment firms from compliance with the obligations laid down in Part Six (liquidity) taking into account the nature, scale and complexity of the investment firms' activities. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 190 | Article 24(2) | Reporting and the compulsory use of IFRS | Competent authorities may require that institutions effect the valuation of assets and off-balance sheet items and the determination of own funds in accordance with International Accounting Standards as applicable under Regulation (EC) No 1606/2002). | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||||
| 200 | Article 89(3) | Competent Authorities | Credit Institutions and Investment firms | Risk weighting and prohibition of qualifying holdings outside the financial sector |
| [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 201 | Article 89(3) | Competent Authorities | Credit Institutions and Investment firms | Risk weighting and prohibition of qualifying holdings outside the financial sector | [Y/N/NA] | Mandatory if Y | Mandatory if Y | |||||
| 210 | Article 95(2) | Competent Authorities | Investment Firms | Requirements for investment firms with limited authorisation to provide investment services | Competent authorities may set the own fund requirements for investment firms with limited authorisation to provide investment services as the own fund requirements that would be binding on those firms according to the national transposition measures in force on | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 220 | Article 99(3) | Competent Authorities | Credit Institutions | Reporting on own funds requirements and financial information | Competent authorities may require those credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for the reporting of own funds on a consolidated basis pursuant to Article 24(2) of this Regulation to also report financial information as laid down in paragraph 2 of this Article. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 230 | Article 124(2) | Competent Authorities | Credit Institutions and Investment firms | Risk weights and criteria applied to exposures secured by mortgages on immovable property | Competent authorities may set a higher risk weight or stricter criteria than those set out in Article 125(2) and Article 126(2), where appropriate, on the basis of financial stability considerations. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 240 | Article 129(1) | Exposures in the form of covered bonds | The competent authorities may, after consulting EBA, partly waive the application of point (c) of the first subparagraph and allow credit quality step 2 for up to 10 % of the total exposure of the nominal amount of outstanding covered bonds of the issuing institution, provided that significant potential concentration problems in the Member States concerned can be documented due to the application of the credit quality step 1 requirement referred to in that point. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||||
| 250 | Article 164(5) | Competent Authorities | Credit Institutions and Investment firms | Minimum values of exposure weighted average Loss Given Default (LGD) for exposures secured by property | Based on the data collected under Article 101 and taking into account forward-looking immovable property market developments and any other relevant indicators, the competent authorities shall periodically, and at least annually, assess whether the minimum LGD values in paragraph 4 of this Article are appropriate for exposures secured by residential property or commercial immovable property located in their territory. Competent authorities may, where appropriate on the basis of financial stability considerations, set higher minimum values of exposure weighted average LGD for exposures secured by immovable property in their territory. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 260 | Article 178(1)(b) | Competent Authorities | Credit Institutions and Investment firms | Default of an obligor | Competent authorities may replace the 90 days with 180 days for exposures secured by residential property or SME commercial immovable property in the retail exposure class, as well as exposures to public sector entities. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 270 | Article 284(4) | Competent Authorities | Credit Institutions and Investment firms | Exposure value | Competent authorities may require an α higher than 1.4 or permit institutions to use their own estimates in accordance with Article 284 (9) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 280 | Article 284(9) | Competent Authorities | Credit Institutions and Investment firms | Exposure value | Competent authorities may permit institutions to use their own estimates of alpha | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 290 | Article 327(2) | Competent Authorities | Credit Institutions and Investment firms | Netting between a convertible and an offsetting position in the underlying instrument | Competent authorities may adopt an approach under which the likelihood of a particular convertible's being converted is taken into account or require an own funds requirement to cover any loss which conversion might entail. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 300 | Article 395(1) | Competent Authorities | Competent Authorities | Large exposure limits for exposures to institutions | Competent authorities may set a lower large exposure limit than EUR | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 310 | Article 400(2)(a) 493(3)(a) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt covered bonds falling within the terms of Article 129(1), (3) and (6). | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 320 | Article 400(2)(b) 493(3)(b) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt asset items constituting claims on regional governments or local authorities of Member States. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 330 | Article 400(2)(c) 493(3)(c) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures incurred by an institution to its parent undertaking or subsidiaries. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 340 | Article 400(2)(d) 493(3)(d) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to regional or central credit institutions with which the credit institution is associated in a network and which are responsible for cash-clearing operations within the network. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 350 | Article 400(2)(e) 493(3)(e) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to credit institutions incurred by credit institutions, one of which operates on a non-competitive basis and provides or guarantees loans under legislative programmes or its statutes, to promote specified sectors of the economy under some form of government oversight and restrictions on the use of the loans, provided that the respective exposures arise from such loans that are passed on to the beneficiaries via credit institutions or from the guarantees of these loans. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 360 | Article 400(2)(f) 493(3)(f) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to institutions, provided that those exposures do not constitute such institutions' own funds, do not last longer than the following business day and are not denominated in a major trading currency. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 370 | Article 400(2)(g) 493(3)(g) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to central banks in the form of required minimum reserves held at those central banks which are denominated in their national currencies. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 380 | Article 400(2)(h) 493(3)(h) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to central governments in the form of statutory liquidity requirements held in government securities which are denominated and funded in their national currencies provided that, at the discretion of the competent authority, the credit assessment of those central governments assigned by a nominated External Credit Assessment Institution is investment grade. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 390 | Article 400(2)(i) 493(3)(i) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt 50 % of medium/low risk off-balance sheet documentary credits and of medium/low risk off-balance sheet undrawn credit facilities referred to in Annex I and subject to the competent authorities' agreement, 80 % of guarantees other than loan guarantees which have a legal or regulatory basis and are given for their members by mutual guarantee schemes possessing the status of credit institutions. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 400 | Article 400(2)(j) 493(3)(j) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt legally required guarantees used when a mortgage loan financed by issuing mortgage bonds is paid to the mortgage borrower before the final registration of the mortgage in the land register, provided that the guarantee is not used as reducing the risk in calculating the risk-weighted exposure amounts. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 410 | Article 400(2)(k) 493(3)(k) | Competent Authorities | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt assets items constituting claims on and other exposures to recognised exchanges. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 420 | Article 412(5) | Member States | Credit Institutions | Liquidity coverage requirement | Member States may maintain or introduce national provisions in the area of liquidity requirements before binding minimum standards for liquidity coverage requirements are specified and fully introduced in the Union in accordance with Article 460. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 430 | Article 412(5) | Member States or Competent Authorities | Credit Institutions | Liquidity coverage requirement | Member states or competent authorities may require domestically authorised institutions, or a subset of those institutions to maintain a higher liquidity coverage requirement up to 100 % until the binding minimum standard is fully introduced at a rate of 100 % in accordance with Article 460. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 440 | Article 413(3) | Member States | Credit Institutions | Stable funding requirement | Member States may maintain or introduce national provisions in the area of stable funding requirements before binding minimum standards for net stable funding requirements are specified and introduced in the Union in accordance with Article 510. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 450 | Article 415(3) | Competent Authorities | Credit Institutions | Liquidity reporting requirements | Competent authorities may continue to collect information through monitoring tools for the purpose of monitoring compliance with existing national liquidity standards, until the full introduction of binding liquidity requirements. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 460 | Article 420(2) | Competent Authorities | Credit Institutions | Liquidity outflow rate | The competent authorities may apply an outflow rate up to 5 % for trade finance off-balance sheet related products, as referred to in Article 429 and Annex 1. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 470 | Article 467(2) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised losses measured at fair value | By way of derogation from paragraph 1 of Article 467, the competent authorities may, in cases where such treatment was applied before | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 480 | Article 467(3) second subparagraph | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised losses measured at fair value | Competent authorities shall determine and publish the applicable percentage in the ranges specified in points (a) to (d) of paragraph 2 of Article 467. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 490 | Article 468(2) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised gains measured at fair value | Competent authorities may permit institutions to include in the calculation of their Common Equity Tier 1 capital 100 % of their unrealised gains at fair value where under Article 467 institutions are required to include their unrealised losses measured at fair value in the calculation of Common Equity Tier 1 capital. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 500 | Article 468(3) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised gains measured at fair value | Competent authorities shall determine and publish the applicable percentage of unrealised gains in the ranges specified in points (a) to (c) of paragraph 2 of Article 468 that is removed from Common Equity Tier 1 capital. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 510 | Article 471(1) | Competent Authorities | Credit Institutions and Investment firms | Exemption from deduction of equity holding in insurance companies from CET1 items | By way of derogation from Article 49(1), during the period from | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 520 | Article 473(1) | Competent Authorities | Credit Institutions and Investment firms | Introduction of amendments to IAS 19 | By way of derogation from Article 481 during the period from | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 530 | Article 478(3) | Competent Authorities | Credit Institutions and Investment firms | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items |
| [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 540 | Article 479(4) | Competent Authorities | Credit Institutions and Investment firms | Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests | Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 550 | Article 480(3) | Competent Authorities | Credit Institutions and Investment firms | Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital | Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 560 | Article 481(5) | Competent Authorities | Credit Institutions and Investment firms | Additional transitional filters and deductions | For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 570 | Article 486(6) | Competent Authorities | Credit Institutions and Investment firms | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraph 5 of Article 486. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 580 | Article 495(1) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of equity exposures under the IRB approach | By way of derogation from Chapter 3 of Part Three, until | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 590 | Article 496(1) | Competent Authorities | Credit Institutions and Investment firms | Transitional provision on the calculation of own fund requirements for exposures in the form of covered bonds | Until | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 600 | Article 10(1)(b)(iii) | Competent Authorities | Credit Institutions | LCR - Liquid assets | The liquidity reserve held by the credit institution in a central bank is recognisable as Level 1 asset provided that it can be withdrawn in times of stress. The purposes under which central bank reserves may be withdrawn for the purposes of this Article must be specified in an agreement between the CA and the ECB or the central bank. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 610 | Article 10(2) | Competent Authorities | Credit Institutions | LCR - Liquid assets | [Y/N/NA] | Mandatory if Y | Mandatory if Y | |||||
| 620 | Article 12(1)(c)(i) | Competent Authorities | Credit Institutions | LCR - Level 2B assets | Shares may constitute level 2B assets provided that they form part of a major stock index in a MS or in a third country, as identified as such by the CA of a MS or the relevant public authority in a third country. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 630 | Article 12(3) | Competent Authorities | Credit Institutions | LCR - Level 2B assets | For credit institutions which in accordance with their statutes of incorporation are unable for reasons of religious observance to hold interest bearing assets, the competent authority may allow to derogate from points (ii) and (iii) of paragraph 1(b) of this Article, provided there is evidence of insufficient availability of non-interest bearing assets meeting these requirements and the non-interest bearing assets in question are adequately liquid in private markets. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 640 | Article 24(6) | Competent Authorities | Credit Institutions | LCR - Outflows from stable deposits in a third country qualifying for the 3 % rate | Credit institutions may be authorised by their competent authority to multiply by 3 % the amount of the retail deposits covered by a deposit guarantee scheme in a third country equivalent to the scheme referred to in paragraph 1 if the third country allows this treatment. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| Directive 2013/36/EU | Regulation (EU) No 575/2013 | Adressee | Scope | Denomination | Description of the option or discretion | Year(s) of application and the value in % (if applicable) | Exercised (Y/N/NA) | National text | References | Available in EN (Y/N) | Details / Comments | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 010 | ||||||||||||
| 011 | Article 160(6) | Member States | Credit Institutions and Investment firms | Transitional provisions for capital buffers | Member States may impose a shorter transitional period for capital buffers than that specified in paragraphs 1 to 4 of Article 160. Such a shorter transitional period may be recognised by other Member States. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 012 | Article 493(3)(a) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt covered bonds falling within the terms of Article 129(1), (3) and (6). | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 013 | Article 493(3)(b) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt asset items constituting claims on regional governments or local authorities of Member States. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 014 | Article 493(3)(c) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures incurred by an institution to its parent undertaking or subsidiaries. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 015 | Article 493(3)(d) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to regional or central credit institutions with which the credit institution is associated in a network and which are responsible for cash-clearing operations within the network. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 016 | Article 493(3)(e) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to credit institutions incurred by credit institutions, one of which operates on a non-competitive basis and provides or guarantees loans under legislative programmes or its statutes, to promote specified sectors of the economy under some form of government oversight and restrictions on the use of the loans, provided that the respective exposures arise from such loans that are passed on to the beneficiaries via credit institutions or from the guarantees of these loans. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 017 | Article 493(3)(f) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to institutions, provided that those exposures do not constitute such institutions' own funds, do not last longer than the following business day and are not denominated in a major trading currency. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 018 | Article 493(3)(g) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to central banks in the form of required minimum reserves held at those central banks which are denominated in their national currencies. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 019 | Article 493(3)(h) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to central governments in the form of statutory liquidity requirements held in government securities which are denominated and funded in their national currencies provided that, at the discretion of the competent authority, the credit assessment of those central governments assigned by a nominated External Credit Assessment Institution is investment grade. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 020 | Article 493(3)(i) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt 50 % of medium/low risk off-balance sheet documentary credits and of medium/low risk off-balance sheet undrawn credit facilities referred to in Annex I and subject to the competent authorities' agreement, 80 % of guarantees other than loan guarantees which have a legal or regulatory basis and are given for their members by mutual guarantee schemes possessing the status of credit institutions. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 021 | Article 493(3)(j) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt legally required guarantees used when a mortgage loan financed by issuing mortgage bonds is paid to the mortgage borrower before the final registration of the mortgage in the land register, provided that the guarantee is not used as reducing the risk in calculating the risk-weighted exposure amounts. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 022 | Article 493(3)(k) | Member States | Credit Institutions and Investment firms | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt assets items constituting claims on and other exposures to recognised exchanges. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 023 | Article 412(5) | Member States | Credit Institutions | Liquidity coverage requirement | Member States may maintain or introduce national provisions in the area of liquidity requirements before binding minimum standards for liquidity coverage requirements are specified and fully introduced in the Union in accordance with Article 460. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 024 | Article 412(5) | Member States or Competent Authorities | Credit Institutions | Liquidity coverage requirement | Member states or competent authorities may require domestically authorised institutions, or a subset of those institutions to maintain a higher liquidity coverage requirement up to 100 % until the binding minimum standard is fully introduced at a rate of 100 % in accordance with Article 460. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 025 | Article 413(3) | Member States | Credit Institutions | Stable funding requirement | Member States may maintain or introduce national provisions in the area of stable funding requirements before binding minimum standards for net stable funding requirements are specified and introduced in the Union in accordance with Article 510. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 026 | Article 415(3) | Competent Authorities | Credit Institutions | Liquidity reporting requirements | Competent authorities may continue to collect information through monitoring tools for the purpose of monitoring compliance with existing national liquidity standards, until the full introduction of binding liquidity requirements. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 027 | Article 467(2) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised losses measured at fair value | By way of derogation from paragraph 1 of Article 467, the competent authorities may, in cases where such treatment was applied before | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 028 | Article 467(3) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised losses measured at fair value | Applicable percentage of unrealised losses pursuant to Article 467(1) that are included in the calculation of Common Equity Tier 1 items (percentage in the ranges specified in paragraph 2 of that Article) | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 029 | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 030 | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 031 | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 032 | Article 468(2) 2nd subparagrap | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised gains measured at fair value | Competent authorities may permit institutions to include in the calculation of their Common Equity Tier 1 capital 100 % of their unrealised gains at fair value where under Article 467 institutions are required to include their unrealised losses measured at fair value in the calculation of Common Equity Tier 1 capital. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 033 | Article 468(3) | Competent Authorities | Credit Institutions and Investment firms | Transitional treatment of unrealised gains measured at fair value | Competent authorities shall determine and publish the applicable percentage of unrealised gains in the ranges specified in points (a) to (c) of paragraph 2 of Article 468 that is removed from Common Equity Tier 1 capital. | 2015 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 034 | 2016 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 035 | 2017 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 036 | Article 471(1) | Competent Authorities | Credit Institutions and Investment firms | Exemption from deduction of equity holding in insurance companies from CET1 items | By way of derogation from Article 49(1), during the period from | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 037 | Article 473(1) | Competent Authorities | Credit Institutions and Investment firms | Introduction of amendments to IAS 19 | By way of derogation from Article 481 during the period from | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 038 | Article 478(2) | Credit Institutions and Investment firms | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2014 (0 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 039 | 2015 (10 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 040 | 2016 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 041 | 2017 (30 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 042 | 2018 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 043 | 2019 (50 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 044 | 2020 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 045 | 2021 (70 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 046 | 2022 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 047 | 2023 (90 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 048 | Article 478(3)(a) | Credit Institutions and Investment firms | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences; | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 049 | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 050 | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 051 | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 052 | Article 478(3)(b) | Credit Institutions and Investment firms | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48; | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 053 | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 054 | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 055 | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 056 | Article 478(3)(c) | Credit Institutions and Investment firms | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56; | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 057 | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 058 | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 059 | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 060 | Article 478(3)(d) | Credit Institutions and Investment firms | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66. | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 061 | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 062 | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 063 | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 064 | Article 479(4) | Credit Institutions and Investment firms | Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests | Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479. | 2014 (0 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 065 | 2015 (0 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 066 | 2016 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 067 | 2017 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 068 | Article 480(3) | Credit Institutions and Investment firms | Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital | Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480. | 2014 (0,2 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 069 | 2015 (0,4 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 070 | 2016 (0,6 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 071 | 2017 (0,8 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 072 | Article 481(1) | Credit Institutions and Investment firms | Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481) | 2014 (0 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||
| 073 | 2015 (0 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 074 | 2016 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 075 | 2017 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 076 | Article 481(5) | Additional transitional filters and deductions | For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article | 2014 (0 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||
| 077 | 2015 (0 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 078 | 2016 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 079 | 2017 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 080 | Article 486(6) | Credit Institutions and Investment firms | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article) | 2014 (60 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 081 | 2015 (40 % to 70 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 082 | 2016 (20 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 083 | 2017 (0 % to 50 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 084 | 2018 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 085 | 2019 (0 % to 30 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 086 | 2020 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 087 | 2021 (0 % to 10 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 088 | Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article) | 2014 (60 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||||
| 089 | 2015 (40 % to 70 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 090 | 2016 (20 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 091 | 2017 (0 % to 50 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 092 | 2018 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 093 | 2019 (0 % to 30 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 094 | 2020 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 095 | 2021 (0 % to 10 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 096 | Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article) | 2014 (60 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||||
| 097 | 2015 (40 % to 70 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 098 | 2016 (20 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 099 | 2017 (0 % to 50 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 100 | 2018 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 101 | 2019 (0 % to 30 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 102 | 2020 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 103 | 2021 (0 % to 10 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||||||
| 104 | Article 495(1) | Credit Institutions and Investment firms | Transitional treatment of equity exposures under the IRB approach | By way of derogation from Chapter 3 of Part Three, until | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||
| 105 | Article 496(1) | Credit Institutions and Investment firms | Transitional provision on the calculation of own fund requirements for exposures in the form of covered bonds | Until | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||||
| Directive 2013/36/EU | Adressee | Scope | Provisions | Information to disclose | Exercised (Y/N/NA) | References | Available in EN (Y/N) | Details / Comments | |
|---|---|---|---|---|---|---|---|---|---|
| 010 | |||||||||
| 020 | Article 94(1)(g)(i) | Member States or Competent Authorities | Credit Institutions and Investment firms | Maximum ratio between the variable and fixed components of remuneration (% set in national law calculated as variable component divided by fixed component of remuneration) | [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 030 | Article 94(1)(g)(ii) | Member States or Competent Authorities | Credit Institutions and Investment firms | Maximum level of the ratio between the variable and fixed components of remuneration which may be approved by shareholders or owners or members of the institution (% set in national law calculated as variable component divided by fixed component of remuneration) | [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 040 | Article 94(1)(g)(iii) | Member States or Competent Authorities | Credit Institutions and Investment firms | Maximum part of the total variable remuneration to which the discount rate may be applied (% of the total variable remuneration) | [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 050 | Article 94(1)(l) | Member States or Competent Authorities | Credit Institutions and Investment firms | Description of any restriction on the types and designs or prohibitions of instruments that can be used for the purposes of awarding variable remuneration | [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 010 | (dd/mm/yyyy) | ||
| 020 |
| ||
| 030 |
| ||
| 040 |
| ||
| 050 | |||
| Part 1 | Consolidated data per Competent Authority |
| Part 2 | Data on credit risk |
| Part 3 | Data on market risk |
| Part 4 | Data on operational risk |
| Part 5 | Data on supervisory measures and administrative penalties |
| Part 6 | Data on waivers |
| Reference to COREP template | Data | |||
|---|---|---|---|---|
| 010 | Number of credit institutions | |||
| 020 | Total assets of the jurisdiction (in MEUR) | |||
| 030 | Total assets of the jurisdiction | |||
| Number and size of foreign credit institutions | ||||
| 040 | From third countries | Number of branches | ||
| 050 | Total assets of branches (in MEUR) | |||
| 060 | Number of subsidiarie | |||
| 070 | Total assets of subsidiaries (in MEUR) | |||
| 080 | Total Common Equity Tier 1 capital as % of total capital | CA1 (row 020 / row 010) | ||
| 090 | Total Additional Tier 1 capital as % of total capital | CA1 (row 530 / row 010) | ||
| 100 | Total Tier 2 capital as % of total capital | CA1 (row 750 / row 010) | ||
| 110 | Total capital requirements (in MEUR) | CA2 (row 010) * 8 % | ||
| 120 | Total capital ratio (%) | CA3 (row 050) | ||
| 130 | Number of investment firms | |||
| 140 | Total assets (in MEUR) | |||
| 150 | Total assets as % of GDP | |||
| 160 | Total Common Equity Tier 1 capital as % of total capital | CA1 (row 020 / row 010) | ||
| 170 | Total Additional Tier 1 capital as % of total capital | CA1 (row 530 / row 010) | ||
| 180 | Total Tier 2 capital as % of total capital | CA1 (row 750 / row 010) | ||
| 190 | Total capital requirements (in MEUR) | CA2 (row 010) *8 % | ||
| 200 | Total capital ratio (%) | CA3 (row 050) | ||
| Credit risk data | Reference to COREP template | data | |||
|---|---|---|---|---|---|
| 010 | Credit institutions: own funds requirements for credit risk | CA2 (row 040) / (row 010) | |||
| 020 | Credit institutions: breakdown by approach | ||||
| 030 | |||||
| 040 | |||||
| 050 | CA2 (row 050) / (row 040) | ||||
| 060 | CR IRB, Foundation IRB (row 010, col 260) / CA2 (row 040) | ||||
| 070 | CR IRB, Advanced IRB (row 010, col 260) / CA2 (row 040) | ||||
| 080 | IRB approach when neither own estimates of Loss Given Default nor conversion factors are used | CA2 (row 250 / row 240) | |||
| 090 | Central governments and central banks | CA2 (row 260 / row 240) | |||
| 100 | Institutions | CA2 (row 270 / row 240) | |||
| 110 | Corporates - SME | CA2 (row 280 / row 240) | |||
| 120 | Corporates - Specialised Lending | CA2 (row 290 / row 240) | |||
| 130 | Corporates - Other | CA2 (row 300 / row 240) | |||
| 140 | CA2 (row 310 / row 240) | ||||
| 150 | Central governments and central banks | CA2 (row 320 / row 240) | |||
| 160 | Institutions | CA2 (row 330 / row 240) | |||
| 170 | Corporates - SME | CA2 (row 340 / row 240) | |||
| 180 | Corporates - Specialised Lending | CA2 (row 350 / row 240) | |||
| 190 | Corporates - Other | CA2 (row 360 / row 240) | |||
| 200 | Retail - Secured by real estate SME | CA2 (row 370 / row 240) | |||
| 210 | Retail - Secured by real estate non-SME | CA2 (row 380 / row 240) | |||
| 220 | Retail - Qualifying revolving | CA2 (row 390 / row 240) | |||
| 230 | Retail - Other SME | CA2 (row 400 / row 240) | |||
| 240 | Retail - Other non-SME | CA2 (row 410 / row 240) | |||
| 250 | CA2 (row 420 / row 240) | ||||
| 260 | CA2 (row 430 / row 240) | ||||
| 270 | CA2 (row 450 / row 240) | ||||
| Credit risk data | Reference to COREP template | data | |||
| 280 | |||||
| 290 | Credit institutions: breakdown by SA exposure class* | Central governments or central banks | CA2 (row 070 / row 050) | ||
| 300 | Regional governments or local authorities | CA2 (row 080 / row 050) | |||
| 310 | Public sector entities | CA2 (row 090 / row 050) | [Value] | ||
| 320 | Multilateral Development Banks | CA2 (row 100 / row 050) | |||
| 330 | International Organisations | CA2 (row 110 / row 050) | |||
| 340 | Institutions | CA2 (row 120 / row 050) | |||
| 350 | Corporates | CA2 (row 130 / row 050) | |||
| 360 | Retail | CA2 (row 140 / row 050) | |||
| 370 | Secured by mortgages on immovable property | CA2 (row 150 / row 050) | |||
| 380 | Exposures in default | CA2 (row 160 / row 050) | |||
| 390 | Items associated with particular high risk | CA2 (row 170 / row 050) | |||
| 400 | Covered bonds | CA2 (row 180 / row 050) | |||
| 410 | Claims on institutions and corporates with a short-term credit assessment | CA2 (row 190 / row 050) | |||
| 420 | Collective investment undertakings | CA2 (row 200 / row 050) | |||
| 430 | Equity | CA2 (row 210 / row 050) | |||
| 440 | Other items | CA2 (row 211 / row 050) | |||
| 450 | Securitisation positions SA | CA2 (row 220 / row 050) | |||
| 460 | Credit institutions: breakdown by credit risk mitigation (CRM) approach | Financial collateral simple method | |||
| 470 | Financial collateral comprehensive method | ||||
| 480 | Investment firms: own funds requirements for credit risk | CA2 (row 040) / (row 010) | |||
| 490 | Investment firms: breakdown by approach | SA | |||
| 500 | IRB | ||||
| 510 | SA | (CA2 (row 050) / (row 040) | |||
| 520 | IRB | (CA2 (row 240) / row 040) | |||
| Additional information on securitisation (in MEUR) | Reference to COREP template | data | |||
| 530 | CR SEC SA (row 030, col 010) + CR SEC IRB (row 030, col 010) | ||||
| 540 | CR SEC SA (row 030, col 050) + CR SEC IRB (row 030, col 050) | ||||
| Exposures and losses from lending collateralised by immovable property (MEUR) | Reference to COREP template | data | |||
| 550 | Use of residential property as collateral | CR IP Losses (row 010, col 050) | |||
| 560 | CR IP Losses (row 010, col 010) | ||||
| 570 | CR IP Losses (row 010, col 020) | ||||
| 580 | CR IP Losses (row 010, col 030) | ||||
| 590 | CR IP Losses (row 010, col 040) | ||||
| 600 | Use of commercial immovable property as collateral | CR IP Losses (row 020, col 050) | |||
| 610 | CR IP Losses (row 020, col 010) | ||||
| 620 | CR IP Losses (row 020, col 020) | ||||
| 630 | CR IP Losses (row 020, col 030) | ||||
| 640 | CR IP Losses (row 020, col 040) | ||||
| Market risk data | Reference to COREP template | data | |||
|---|---|---|---|---|---|
| 010 | CA2 (row 520) / (row 010) | ||||
| 020 | |||||
| 030 | |||||
| 040 | CA2 (row 530) / (row 520) | ||||
| 050 | CA2 (row 580) / (row 520) | ||||
| 060 | CA2 (row 520) / (row 010) | ||||
| 070 | |||||
| 080 | |||||
| 090 | CA2 (row 530) / (row 520) | ||||
| 100 | CA2 (row 580) / (row 520) | ||||
| Operational risk data | Reference to COREP template | data | |||
|---|---|---|---|---|---|
| 010 | Credit institutions: own funds requirements for operational risk | CA2 (row 590) / (row 010) | |||
| 020 | Credit institutions: breakdown by approach | ||||
| 030 | |||||
| 040 | |||||
| 050 | CA2 (row 600) / (row 590) | ||||
| 060 | CA2 (row 610) / (row 590) | ||||
| 070 | CA2 (row 620) / (row 590) | ||||
| 080 | Credit institutions: total gross loss | OPR Details (row 920, col 080) / OPR ((sum (row 010 to row 130), col 030) | |||
| 090 | Investment firms: own funds requirements for operational risk | CA2 (row 590) / (row 010) | |||
| 100 | Investment firms: breakdown by approach | ||||
| 110 | |||||
| 120 | |||||
| 130 | CA2 (row 600) / (row 590) | ||||
| 140 | CA2 (row 610) / (row 590) | ||||
| 150 | CA2 (row 620) / (row 590) | ||||
| 160 | Investment firms: total gross loss | OPR Details (row 920, col 080) / OPR (sum (row 010 to row 130), col 030) | |||
| Supervisory measures | data | ||
|---|---|---|---|
| 010 | Supervisory measures taken in accordance with Article 102(1)(a) | Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU: | |
| 011 | to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] | ||
| 012 | to reinforce governance arrangements and internal capital management [Article 104(1)(b)] | ||
| 013 | to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] | ||
| 014 | to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] | ||
| 015 | to restrict/limit business or activities [Article 104(1)(e)] | ||
| 016 | to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] | ||
| 017 | to limit variable remuneration [Article 104(1)(g)] | ||
| 018 | to strengthen own funds by using net profits [Article 104(1)(h)] | ||
| 019 | to restrict/prohibit distributions or interest payments [Article 104(1)(i)] | ||
| 020 | to impose additional or more frequent reporting requirements [Article 104(1)(j)] | ||
| 021 | to impose specific liquidity requirements [Article 104(1)(k)] | ||
| 022 | to impose additional disclosure requirements [Article 104(1)(l)] | ||
| 023 | Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) | ||
| 024 | Supervisory measures taken in accordance with Article 102(1)(b) and other provisions of Directive 2013/36/EU or Regulation (EU) No 575/2013 | Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU: | |
| 025 | to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] | ||
| 026 | to reinforce governance arrangements and internal capital management [Article 104(1)(b)] | ||
| 027 | to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] | ||
| 028 | to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] | ||
| 029 | to restrict/limit business or activities [Article 104(1)(e)] | ||
| 030 | to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] | ||
| 031 | to limit variable remuneration [Article 104(1)(g)] | ||
| 032 | to strengthen own funds by using net profits [Article 104(1)(h)] | ||
| 033 | to restrict/prohibit distributions or interest payments [Article 104(1)(i)] | ||
| 034 | to impose additional or more frequent reporting requirements [Article 104(1)(j)] | ||
| 035 | to impose specific liquidity requirements [Article 104(1)(k)] | ||
| 036 | to impose additional disclosure requirements [Article 104(1)(l)] | ||
| 037 | Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) | ||
| Supervisory measures | data | ||
| 037 | Supervisory measures taken in accordance with Article 102(1)(a) | Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU: | |
| 038 | to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] | ||
| 039 | to reinforce governance arrangements and internal capital management [Article 104(1)(b)] | ||
| 040 | to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] | ||
| 041 | to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] | ||
| 042 | to restrict/limit business or activities [Article 104(1)(e)] | ||
| 043 | to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] | ||
| 044 | to limit variable remuneration [Article 104(1)(g)] | ||
| 045 | to strengthen own funds by using net profits [Article 104(1)(h)] | ||
| 046 | to restrict/prohibit distributions or interest payments [Article 104(1)(i)] | ||
| 047 | to impose additional or more frequent reporting requirements [Article 104(1)(j)] | ||
| 048 | to impose specific liquidity requirements [Article 104(1)(k)] | ||
| 049 | to impose additional disclosure requirements [Article 104(1)(l)] | ||
| 050 | Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) | ||
| 051 | Supervisory measures taken in accordance with Article 102(1)(b) and other provisions of Directive 2013/36/EU or Regulation (EU) No 575/2013 | Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU: | |
| 052 | to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] | ||
| 053 | to reinforce governance arrangements and internal capital management [Article 104(1)(b)] | ||
| 054 | to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] | ||
| 055 | to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] | ||
| 056 | to restrict/limit business or activities [Article 104(1)(e)] | ||
| 057 | to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] | ||
| 058 | to limit variable remuneration [Article 104(1)(g)] | ||
| 059 | to strengthen own funds by using net profits [Article 104(1)(h)] | ||
| 060 | to restrict/prohibit distributions or interest payments [Article 104(1)(i)] | ||
| 061 | to impose additional or more frequent reporting requirements [Article 104(1)(j)] | ||
| 062 | to impose specific liquidity requirements [Article 104(1)(k)] | ||
| 063 | to impose additional disclosure requirements [Article 104(1)(l)] | ||
| 064 | Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) | ||
| Administrative penalties | data | ||
| 065 | Administrative penalties (for breaches of authorisation/ acquisitions of qualifying holding requirements) | Total number of administrative penalties from Article 66(2) of Directive 2013/36/EU applied: | |
| 066 | public statements identifying the natural/legal person responsible and the nature of the breach [Article 66(2)(a)] | ||
| 067 | orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 66(2)(b)] | ||
| 068 | administrative pecuniary penalties imposed on legal/natural person [points (c) to (e) of Article 66(2)] | ||
| 069 | suspensions of the voting rights of shareholders [Article 66(2)(f)] | ||
| 070 | Number and nature of other administrative penalties applied (not specified in Article 66(2) of Directive 2013/36/EU) | ||
| 071 | Administrative penalties (for other breaches of requirements imposed by Directive 2013/36/EU or Regulation (EU) No 575/2013) | Total number of administrative penalties from Article 67(2) of Directive 2013/36/EU applied: | |
| 072 | public statements identifying the natural/legal person responsible and the nature of the breach [Article 67(2)(a)] | ||
| 073 | orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 67(2)(b)] | ||
| 074 | withdrawals of authorisation of credit institution [Article 67(2)(c)] | ||
| 075 | temporary bans against natural person from exercising functions in credit institutions [Article 67(2)(d)] | ||
| 076 | administrative pecuniary penalties imposed on legal/natural person [points (e) to (g) of Article 67(2)] | ||
| 077 | Number and nature of other administrative penalties applied (not specified in Article 67(2) of Directive 2013/36/EU) | ||
| 078 | Administrative penalties (for breaches of authorisation/ acquisitions of qualifying holding requirements) | Total number of administrative penalties from Article 66(2) of Directive 2013/36/EU applied: | |
| 079 | public statements identifying the natural/legal person responsible and the nature of the breach [Article 66(2)(a)] | ||
| 080 | orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 66(2)(b)] | ||
| 081 | administrative pecuniary penalties imposed on a legal person [points (c) to (e) of Article 66(2)] | ||
| 082 | suspensions of the voting rights of shareholders [Article 66(2)(f)] | ||
| 083 | Number and nature of other administrative penalties applied (not specified in Article 66(2) of Directive 2013/36/EU) | ||
| 084 | Administrative penalties (for other breaches of requirements imposed by Directive 2013/36/EU or Regulation (EU) No 575/2013) | Total number of administrative penalties from Article 66(2) of Directive 2013/36/EU applied: | |
| 085 | public statements identifying the natural/legal person responsible and the nature of the breach [Article 67(2)(a)] | ||
| 086 | orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 67(2)(b)] | ||
| 087 | withdrawals of authorisation of investment firms [Article 67(2)(c)] | ||
| 088 | temporary bans against natural person from exercising functions in investment firms [Article 67(2)(d)] | ||
| 089 | administrative pecuniary penalties imposed on legal/natural person [points (e) to (g) of Article 67(2)] | ||
| 090 | Number and nature of other administrative penalties applied (not specified in Article 67(2) of Directive 2013/36/EU) | ||
| 010 | Total number of waivers granted | ||
| 011 | Number of waivers granted to parent institutions which have or hold participations in subsidiaries established in third countries | N/A | |
| 012 | Total amount of consolidated own funds held in the subsidiaries established in third countries (in MEUR) | N/A | |
| 013 | Percentage of the total consolidated own funds held in subsidiaries established in third countries (%) | N/A | |
| 014 | Percentage of the consolidated own funds requirements allocated to subsidiaries established in third countries (%) | N/A | |
| 015 | Total number of permissions granted | ||
| 016 | Number of permissions granted to parent institutions to incorporarte subsidiaries established in third countries in the calculation of their requirement | ||
| 017 | Total amount of consolidated own funds held in the subsidiaries established in third countries (in MEUR) | ||
| 018 | Percentage of the total consolidated own funds held in subsidiaries established in third countries (%) | ||
| 019 | Percentage of the consolidated own funds requirements allocated to subsidiaries established in third countries (%) | ||
| 020 | Total number of waivers granted | ||
| 021 | Number of waivers granted pursuant to Article 8(2) where all institutions within a single liquidity sub-group are authorised in the same Member State | ||
| 022 | Number of waivers granted pursuant to Article 8(1) where all institutions within a single liquidity sub-group are authorised in several Member States | ||
| 023 | Number of waivers granted pursuant to Article 8(3) to institutions which are members of the same Institutional Protection Scheme | ||
| 024 | Total number of waivers granted | ||
| 025 | Number of waivers granted to credit institutions permanently affiliated to a central body | ||
| 026 | Number of waivers granted to central bodies | ||