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
- Commission Implementing Regulation (EU) 2024/796of 4 March 2024amending the implementing technical standards laid down in Implementing Regulation (EU) No 650/2014 as regards 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), 32024R0796, March 8, 2024
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| 020 | Articles 1 to 3 | ||||
| 030 | Articles 4 to 7 | ||||
| 040 | Articles 8 to 27 | ||||
| 050 | Articles 8 to 21b | ||||
| 060 | Articles 22 to 27 | ||||
| 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 | ||||
| 361 | Article 159a | ||||
| 370 | Article 160 | ||||
| 380 | Articles 161 to 165 | ||||
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| 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 | |
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| 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? | ||
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| 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 | ||
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| 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 | |||
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| 020 | Waiver of the application on an individual basis of prudential requirements set out in Parts Two, Three, Four, Seven, Seven A and Eight of Regulation (EU) No 575/2013 and in Chapter 2 of Regulation (EU) 2017/2402 | The waiver may be granted to any subsidiary of an institution, where both the subsidiary and the institution are subject to authorisation and supervision by the Member State concerned, and the subsidiary is included in the supervision on a consolidated basis of the institution which is the parent undertaking, and all conditions in letters (a) to (d) of Article 7(1) are satisfied. | Criteria to be applied by the competent authority to assess that the conditions in letters (a) to (d) of Article 7(1) are met. | ||
| 030 | Waiver of the application on an individual basis of prudential requirements set out in Parts Two, Three, Four, Seven, Seven A and Eight of Regulation (EU) No 575/2013 and in Chapter 2 of Regulation (EU) 2017/2402 | The waiver may be granted to a parent institution in a Member State where that institution is subject to authorisation and supervision by the Member State concerned, and it is included in the supervision on a consolidated basis, provided that the conditions set out in points (a) and (b) of Article 7(3) are satisfied. | Criteria to be applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities and that the risk evaluation, measurement and control procedures relevant for consolidated supervision cover the parent institution in a Member State. | ||
| 040 | Waiver of the application on an individual basis of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013 where all conditions in letters (a) to (d) of Article 8(1) are satisfied | The waiver may be granted to institutions within a sub-group provided that these institutions satisfy the conditions laid down in letters (a) to (d) of Article 8(1). Among these the requirement that they 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 to be applied by the competent authority to assess whether the conditions in letters (a) to (d) of Article 8(1) are met. | ||
| Waiver of the application of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013 where institutions of the single liquidity sub-group are authorised in several member States. | The waiver may be granted to the institutions within the single sub-group whose competent authorities agree on the elements set out in letters (a) to (f) of Article 8(3) and after following the procedure set out in Article 21. | Criteria to be applied by the competent authority to assess whether the elements set out in letters (a) to (f) of Article 8(3) are met. | |||
| 050 | Permission granted to parent institutions to incorporate subsidiaries in the calculation of their prudential requirements set out in Parts Two, Three, Four, Seven, Seven A and Eight of Regulation (EU) No 575/2013 and in Chapter 2 of Regulation (EU) 2017/2402 | 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 to be 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 and Chapter 2 of Regulation (EU) 2017/2402 | 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 | ||
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| 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 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 | ||
| 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 | ||
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| 030 | Is the application of the requirement set out in Article 430(3) 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 requirement set out in Article 430(3) 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 430(1), point (a) 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? | |
| 010 | Date of the last update of information in this template | ||||||||||
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| 020 | Article 9(2) | Member States | 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 | 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 | 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 | 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 | 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 | ||||
| 090 | Article 40 | Competent Authorities | 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 | ||||
| 121 | Article 133(1) | Member States | Requirement to maintain a systemic risk buffer | Member States may introduce a systemic risk buffer of Common Equity Tier 1 capital for the financial sector or one or more subsets of that sector on all or a subset of exposures. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 130 | Article 134(1) | Member States | 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 States | 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 | 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 | ||||
| 155 | Article 131(5) | Competent Authorities | Buffers | The competent authority or the designated authority may require each O-SII, on a consolidated, sub-consolidated or individual basis, as applicable, to maintain an O-SII buffer of up to 3 % of the total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013, taking into account the criteria for the identification of the O-SII. That buffer shall consist of Common Equity Tier 1 capital. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 156 | Article 160(6) | Competent Authorities | 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 | ||||
| 165 | Article 4(1)(145), point (b) | Member States | Classification of small and non-complex institutions | Member States may lower the threshold of EUR 5 billion for the average over the four-year period immediately preceding the current annual reporting period of total value of institutions assets on an individual basis or, where applicable, on a consolidated basis in accordance with Regulation (EU) No 575/2013 and Directive 2013/36/EU. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 170 | Article 4(2) | Member States or Competent Authorities | 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 | ||||
| 190 | Article 24(2) | Competent Authorities | 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 | 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 | Risk weighting and prohibition of qualifying holdings outside the financial sector | Competent authorities apply the following requirements to qualifying holdings of institutions referred to in paragraphs 1 and 2: the competent authorities shall prohibit institutions from having qualifying holdings referred to in paragraphs 1 and 2 the amount of which exceeds the percentages of eligible capital laid down in those paragraphs. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 220 | Article 430(4) | Competent Authorities | Reporting on own funds requirements and financial information | Competent authorities may require credit institutions that determine their own funds on a consolidated basis in accordance with international accounting standards pursuant to Article 24(2) to report financial information in accordance with this Article. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 230 | Article 124(2) | Competent or Designated Authorities | Risk weights and criteria applied to exposures secured by mortgages on immovable property | The authority designated in accordance with paragraph 1a of this Article may increase the risk weights applicable to those exposures within the ranges determined in the fourth subparagraph of this paragraph or impose stricter criteria than those set out in Article 125(2) or 126(2). | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 240 | Article 129(1) | Competent Authorities | 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 | ||||
| 241 | Article 129(1a), point (c) | Competent Authorities | Exposures to credit institutions that qualify for credit quality step 3 in the form of derivative contracts | The competent authorities designated pursuant to Article 18(2) of Directive (EU) 2019/2162 may, after consulting EBA, allow exposures to credit institutions that qualify for credit quality step 3 in the form of derivative contracts, provided that significant potential concentration problems in the Member States concerned due to the application of credit quality step 1 and 2 requirements referred to in this paragraph can be documented. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 242 | Article 129(3a) | Member states | Minimum level of overcollateralisation for covered bonds | Member States may set a lower minimum level of overcollateralisation for covered bonds than 5 % or authorise their competent authorities to set such a level, provided that the conditions in point (a) and (b) of this subparagraph are met. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 250 | Article 164(6) | Competent Authorities | Minimum values of exposure weighted average Loss Given Default (LGD) for exposures secured by property | Based on the data collected under Article 430a and on any other relevant indicators, and taking into account forward-looking immovable property market developments the authority designated in accordance with paragraph 5 of this Article shall periodically, and at least annually, assess whether the minimum LGD values referred to in paragraph 4 of this Article, are appropriate for exposures secured by mortgages on residential property or commercial immovable property located in one or more parts of the territory of the Member State of the relevant authority. Where, on the basis of the assessment referred to in the first subparagraph of this paragraph, the authority designated in accordance with paragraph 5 concludes that the minimum LGD values referred to in paragraph 4 are not adequate, and if it considers that the inadequacy of LGD values could adversely affect current or future financial stability in its Member State, it may set higher minimum LGD values for those exposures located in one or more parts of the territory of the Member State of the relevant authority. Those higher minimum values may also be applied at the level of one or more property segments of such exposures. The authority designated in accordance with paragraph 5 shall notify EBA and the ESRB before making the decision referred to in this paragraph. Within one month of receipt of that notification EBA and the ESRB shall provide their opinion to the Member State concerned. EBA and the ESRB shall publish those LGD values. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 260 | Article 178(1), point (b) | Competent Authorities | 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 | ||||
| 261 | Article 178(2), point (d) | Competent Authorities | Materiality threshold | Competent authorities shall define the threshold to assess the materiality of a credit obligation past due. This threshold shall reflect a level of risk that the competent authority considers to be reasonable. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 270 | Article 284(4) | Competent Authorities | 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 | 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 | 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 | 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 | 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), point (b) and 493(3), point (b) | 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) and 493(3)(c) | 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, to other subsidiaries of that parent undertaking or to its own subsidiaries and qualifying holdings. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 340 | Article 400(2), point (d) and 493(3), point (d) | 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), point (e) and 493(3), point (e) | 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), point (f) and 493(3), point (f) | 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), point (g) and 493(3), point (g) | 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), point (h) and 493(3), point (h) | 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), point (i) and 493(3), point (i) | 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), point (j) and 493(3), point (j) | 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), point (k) | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt assets items constituting exposures in the form of a collateral or a guarantee for residential loans. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 411 | Article 493(3), point (k) | Member States | Exemptions or partial exemptions to large exposures limits | Member States 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 | ||||
| 412 | Article 400(2), point (l) | Competent Authorities | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures in the form of a guarantee for officially supported export credits. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 420 | Article 412(5) | Member States | 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 | 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 | ||||
| 460 | Article 420(2) | Competent Authorities | Liquidity outflow rate | The competent authorities shall determine the outflows to be assigned to the products and services which are not captured in the Regulation as long as the likelihood and potential volume of the liquidity outflows are material. 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 I. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 461 | Article 428p(10) | Competent Authorities | Required stable funding factors | Competent authorities may determine the required stable funding factors to be applied to off-balance-sheet exposures that are not specified in the CRR. | |||||||
| 462 | Article 428q(2) | Competent Authorities | Required stable funding factors | Competent authorities may determine the term of encumbrance for assets that have been segregated. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 463 | Article 428aq(10) | Competent Authorities | Required stable funding factors | Competent authorities may determine the required stable funding factors to be applied to off-balance-sheet exposures that are not referred to in the CRR in relation to the simplified calculation of the net stable funding ratio | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 464 | Article 428ar(2) | Competent Authorities | Required stable funding factors | Competent authorities may determine the term of encumbrance for assets that have been segregated in relation to the simplified calculation of the net stable funding ratio. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 510 | Article 471(1) | Competent Authorities | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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), point (b)(iii) | Competent Authorities | 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 | LCR - Liquid assets | The market value of extremely high quality covered bonds referred to in paragraph 1(f) shall be subject to a haircut of at least 7 %. Except as specified in relation to shares and units in CIUs in points (b) and (c) of Article 15(2), no haircut shall be required on the value of the remaining level 1 assets. Those cases where the higher haircuts were set to an entire asset class (all assets subject to a specific and differentiated haircut in the LCR Delegated Regulation) (e.g. to all level 1 covered bonds, etc.). | [Y/N/NA] | Mandatory if Y | Mandatory if Y | ||||
| 620 | Article 12(1), point (c)(i) | Competent Authorities | 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 | 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 | 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 | ||||
| 010 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 011 | Article 160(6) | Member States | 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), point (a) | Member States | 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), point (b) | Member States | 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), point (c) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures incurred by an institution to its parent undertaking, to other subsidiaries of that parent undertaking or to its own subsidiaries and qualifying holdings. | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 015 | Article 493(3), point (d) | Member States | 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), point (e) | Member States | 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), point (f) | Member States | 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), point (g) | Member States | 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), point (h) | Member States | 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), point (i) | Member States | 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), point (j) | Member States | 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), point (k) | Member States | 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 | 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 | 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(4) | Member States | 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 set out in Article 413(1) become applicable | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 036 | Article 471(1) | Competent Authorities | 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 | 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) | Competent Authorities | 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), point (a) | Competent Authorities | 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), point (b) | Competent Authorities | 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), point (c) | Competent Authorities | 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), point (d) | Competent Authorities | 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) | Competent Authorities | 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) | Competent Authorities | 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) | Competent Authorities | 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) | Competent Authorities | 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) | Competent Authorities | 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) | Competent Authorities | 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) | Competent Authorities | 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 | |||
| 106 | Article 500a(2) | Competent Authorities | Temporary treatment of public debt issued in the currency of another Member State | By way of derogation from Articles 395(1) and 493(4), competent authorities may allow institutions to incur exposures referred to in paragraph 1 of Article 500a, up to the limits specified in paragraph (2). | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 010 | (dd/mm/yyyy) | |||||||
|---|---|---|---|---|---|---|---|---|
| 020 | Article 94(1), point (g)(i) | Member States or Competent Authorities | Member States may set a lower 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), point (g)(ii) | Member States or Competent Authorities | Member States may set a lower 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), point (g)(iii) | Member States or Competent Authorities | Member States may set a lower 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), point(l) | Member States or Competent Authorities | 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 | ||
| 060 | Article 94(4) | Member States |
| [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 070 | Article 94(5) | Member States | Member States may decide that staff members entitled to annual variable remuneration below the threshold and share referred to in that point shall not be subject to the exemption set out therein because of national market specificities in terms of remuneration practices or because of the nature of the responsibilities and job profile of those staff members. | [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 080 | Article 109 (6) | Member States | Member States may apply Articles 92, 94 and 95 on a consolidated basis to a broader scope of subsidiary undertakings and their staff. | [Y/N] | Mandatory if Y | Mandatory if Y | ||
| 010 | |||
|---|---|---|---|
| 020 |
| ||
| 030 |
| ||
| 040 |
| ||
| 050 | |||
Competent authorities shall not disclose supervisory actions or decisions directed at specific institutions. When publishing information on the general criteria and methodologies, competent authorities shall not disclose any supervisory measures directed at specific institutions, whether taken with respect to a single institution or to a group of institutions. Numerical cells shall include only numbers. There shall be no references to national currencies. The currency used is euros and non-euro area Member States shall convert their national currencies into euros using the ECB exchange rates (at the common reference date, i.e. the last day of the year under review), with one decimal place when disclosing amounts in millions. Unit of disclosure shall be in millions of euro for the reported monetary amounts (hereafter – MEUR). Percentages shall be disclosed with two decimals. If data is not being disclosed, the reason for non-disclosure shall be provided using the EBA nomenclature, i.e. N/A (for not available) or C (for confidential). The data shall be disclosed on an aggregated basis without identifying individual either credit institutions or investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU, if any. The references to COREP templates pursuant to the Commission implementing regulation (EU) No 451/2021 are provided in Parts 1 to 4, where available. Competent authorities shall collect data relating to XXXX year onwards on consolidated basis. This will ensure the consistency of the information collected. The templates of this Annex shall be read in conjunction with the reporting scope of consolidation hereby defined. To ensure efficient data collection and the confidentiality, the information for credit institutions and investment firms (class one minus MiFID firms), if any, shall be reported aggregated and the same level of consolidation shall be applied in both cases. In order to ensure the coherence and comparability of reported data, the ECB shall publish only aggregate statistical data for supervised entities for which it conducts and exercises direct supervision at the reference date of the disclosure, while national competent authorities shall publish aggregate statistical data only for credit institutions not directly supervised by the ECB. The competent authorities of Member States non participating in the SSM publish aggregate data of institutions established in their jurisdictions, including the subsidiaries in their jurisdictions of institutions established in SSM participating Member States. Data shall be compiled only for investment firms subject to Directive 2013/36/EU. Investment firms which are not subject to Directive 2013/36/EU regime are excluded from the data collection exercise.
| 010 | Number of credit institutions | |||
| 020 | Total assets of the jurisdiction (in MEUR) | |||
| 030 | Total assets of the jurisdiction | |||
| 040 | From third countries | Number of branches | ||
| 050 | Total assets of branches (in MEUR) | |||
| 060 | Number of subsidiaries | |||
| 070 | Total assets of subsidiaries (in MEUR) | |||
| 075 | Number of investment firms | |||
| 080 | Total Common Equity Tier 1 capital as % of total capital | CA1 (row 0020 / row 0010) | ||
| 090 | Total Additional Tier 1 capital as % of total capital | CA1 (row 0530 / row 0010) | ||
| 100 | Total Tier 2 capital as % of total capital | CA1 (row 0750 / row 0010) | ||
| 110 | Total capital requirements (in MEUR) | CA2 (row 0010) * 8% | ||
| 120 | Total capital ratio (%) | sum(CA1 (row 0010)) /sum(CA2 (row 0010)) | ||
| 010 | Own funds requirements for credit risk | CA2 (row 0040) / (row 0010) | [Value] | ||
| 020 | Breakdown by approach | [Value] | |||
| 030 | [Value] | ||||
| 040 | [Value] | ||||
| 050 | CA2 (row 0050) / (row 0040) | [Value] | |||
| 060 | CR IRB, Foundation IRB (row 0010, col 0260) / CA2 (row 0040) | [Value] | |||
| 070 | CR IRB, Advanced IRB (row 0010, col 0260) / CA2 (row 0040) | [Value] | |||
| 080 | Breakdown by IRB exposure class | CA2 (row 0250 / row 0240) | [Value] | ||
| 090 | Central governments and central banks | CA2 (row 0260 / row 0240) | [Value] | ||
| 100 | Institutions | CA2 (row 0270 / row 0240) | [Value] | ||
| 110 | Corporates - SME | CA2 (row 0280 / row 0240) | [Value] | ||
| 120 | Corporates - Specialised Lending | CA2 (row 0290 / row 0240) | [Value] | ||
| 130 | Corporates - Other | CA2 (row 0300 / row 0240) | [Value] | ||
| 140 | CA2 (row 0310 / row 0240) | [Value] | |||
| 150 | Central governments and central banks | CA2 (row 0320 / row 0240) | [Value] | ||
| 160 | Institutions | CA2 (row 0330 / row 0240) | [Value] | ||
| 170 | Corporates - SME | CA2 (row 0340 / row 0240) | [Value] | ||
| 180 | Corporates - Specialised Lending | CA2 (row 0350 / row 0240) | [Value] | ||
| 190 | Corporates - Other | CA2 (row 0360 / row 0240) | [Value] | ||
| 200 | Retail - Secured by real estate SME | CA2 (row 0370 / row 0240) | [Value] | ||
| 210 | Retail - Secured by real estate non-SME | CA2 (row 0380 / row 0240) | [Value] | ||
| 220 | Retail - Qualifying revolving | CA2 (row 0390 / row 0240) | [Value] | ||
| 230 | Retail - Other SME | CA2 (row 0400 / row 0240) | [Value] | ||
| 240 | Retail - Other non-SME | CA2 (row 0410 / row 0240) | [Value] | ||
| 250 | CA2 (row 0420 / row 0240) | [Value] | |||
| 270 | CA2 (row 0450 / row 0240) | [Value] | |||
| 280 | |||||
| 290 | Breakdown by SA exposure class* | Central governments or central banks | CA2 (row 0070 / row 0050) | [Value] | |
| 300 | Regional governments or local authorities | CA2 (row 0080 / row 0050) | [Value] | ||
| 310 | Public sector entities | CA2 (row 0090 / row 0050) | [Value] | ||
| 320 | Multilateral Development Banks | CA2 (row 0100 / row 0050) | [Value] | ||
| 330 | International Organisations | CA2 (row 0110 / row 0050) | [Value] | ||
| 340 | Institutions | CA2 (row 0120 / row 0050) | [Value] | ||
| 350 | Corporates | CA2 (row 0130 / row 0050) | [Value] | ||
| 360 | Retail | CA2 (row 0140 / row 0050) | [Value] | ||
| 370 | Secured by mortgages on immovable property | CA2 (row 0150 / row 0050) | [Value] | ||
| 380 | Exposures in default | CA2 (row 0160 / row 0050) | [Value] | ||
| 390 | Items associated with particular high risk | CA2 (row 0170 / row 0050) | [Value] | ||
| 400 | Covered bonds | CA2 (row 0180 / row 0050) | [Value] | ||
| 410 | Claims on institutions and corporates with a short-term credit assessment | CA2 (row 0190 / row 0050) | [Value] | ||
| 420 | Collective investment undertakings | CA2 (row 0200 / row 0050) | [Value] | ||
| 430 | Equity | CA2 (row 0210 / row 0050) | [Value] | ||
| 440 | Other items | CA2 (row 0211 / row 0050) | [Value] | ||
| 455 | Securitisations | Securitisation positions | CA2 (row 0470 / row 0010) | [Value] | |
| 460 | Breakdown by credit risk mitigation (CRM) approach | Financial collateral simple method | [Value] | ||
| 470 | Financial collateral comprehensive method | [Value] | |||
| 550 | Use of residential property as collateral | CR IP Losses (row 0010, col 0050) | [Value] | ||
| 560 | CR IP Losses (row 0010, col 0010) | [Value] | |||
| 570 | CR IP Losses (row 0010, col 0020) | [Value] | |||
| 580 | CR IP Losses (row 0010, col 0030) | [Value] | |||
| 590 | CR IP Losses (row 0010, col 0040) | [Value] | |||
| 600 | Use of commercial immovable property as collateral | CR IP Losses (row 0020, col 0050) | [Value] | ||
| 610 | CR IP Losses (row 0020, col 0010) | [Value] | |||
| 620 | CR IP Losses (row 0020, col 0020) | [Value] | |||
| 630 | CR IP Losses (row 0020, col 0030) | [Value] | |||
| 640 | CR IP Losses (row 0020, col 0040) | [Value] | |||
| 010 | CA2 (row 0520) / (row 0010) | ||||
| 020 | |||||
| 030 | |||||
| 040 | CA2 (row 0530) / (row 0520) | ||||
| 050 | CA2 (row 0580) / (row 0520) | ||||
| 010 | Own funds requirements for operational risk | CA2 (row 0590) / (row 0010) | |||
| 020 | Breakdown by approach | ||||
| 030 | |||||
| 040 | |||||
| 050 | CA2 (row 0600) / (row 0590) | ||||
| 060 | CA2 (row 0610) / (row 0590) | ||||
| 070 | CA2 (row 0620) / (row 0590) | ||||
| 080 | Total gross loss | OPR Details (row 0920, col 0080) / OPR (sum (row 0010 to row 0130), col 0030) | |||
| 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) | ||
| 065 | 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), point (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), point (b)] | ||
| 074 | withdrawals of authorisation of credit institution and investment firm [Article 67(2), point (c)] | ||
| 075 | temporary bans against natural person from exercising functions in credit institutions and investment firms [Article 67(2), point (d)] | ||
| 076 | administrative pecuniary penalties imposed on legal/natural person [Article 67(2), point (e) to (g)] | ||
| 077 | 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(3) where all institutions within a single liquidity sub-group are authorised in several Member States | ||
| 023 | Number of waivers granted pursuant to Article 8(4) 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 | ||
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