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Document 02014R0650-20240328
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)Text with EEA relevance
Consolidated text: 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)Text with EEA relevance
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)Text with EEA relevance
02014R0650 — EN — 28.03.2024 — 002.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
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 (OJ L 185 25.6.2014, p. 1) |
Amended by:
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Official Journal |
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No |
page |
date |
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COMMISSION IMPLEMENTING REGULATION (EU) 2019/912 of 28 May 2019 |
L 146 |
3 |
5.6.2019 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2024/796 of 4 March 2024 |
L 796 |
1 |
8.3.2024 |
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)
Article 1
Laws, regulations, administrative rules and general guidance
Competent authorities shall, pursuant to Article 143(1)(a) of Directive 2013/36/EU, publish the information on texts of laws, regulations, administrative rules and general guidance adopted in their Member State in the field of prudential regulation using the applicable forms set out in parts 1 to 8 of Annex I.
Article 2
Options and discretions
Competent authorities shall, pursuant to Article 143(1)(b) of Directive 2013/36/EU, publish the information on the manner of exercising the options and discretions available in Union law using the applicable forms set out in Parts 1 to 12 of Annex II.
Article 3
General criteria and methodologies for supervisory review and evaluation process
Competent authorities shall, pursuant to Article 143(1)(c) of Directive 2013/36/EU, publish information on the general criteria and methodologies they use in the supervisory review and evaluation referred to in Article 97 of that Directive using the form set out in Annex III.
Article 4
Aggregate statistical data
Competent authorities shall, pursuant to Article 143(1)(d) of Directive 2013/36/EU, publish the information on aggregate statistical data on key aspects of the implementation of the prudential framework using the forms set out in parts 1 to 6 of Annex IV.
Article 5
Annual publication date
Competent authorities shall publish the information listed in Article 143(1) of Directive 2013/36/EU at a single electronic location for the first time by 31 July 2014.
Competent authorities shall update the information referred to in Article 143(1), point (d), of that Directive by 30 June of each year. That information shall cover the preceding calendar year.
Competent authorities shall, for the institutions subject to their prudential supervision, update the information referred to in Article 143(1), points (a) to (c), of that Directive on a regular basis, and in any event by 30 June of each year, unless there is no change in the information last published.
Article 6
Final provisions
This Regulation shall enter into force on the the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
Rules and guidance
List of templates |
|
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 |
Part 1
Transposition of Directive 2013/36/EU
|
Transposition of provisions of Directive 2013/36/EU |
Provisions of Directive 2013/36/EU |
Links to national text (1) |
Reference(s) to national provisions (2) |
Available in EN (Y/N) |
010 |
Date of the last update of information in this template |
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(dd/mm/yyyy) |
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020 |
I. Subject matter, scope and definitions |
Articles 1 to 3 |
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|
030 |
II. Competent authorities |
Articles 4 to 7 |
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|
|
040 |
III. Requirements for access to the activity of credit institutions |
Articles 8 to 27 |
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|
050 |
1. General requirements for access to the activity of credit institutions |
Articles 8 to 21b |
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|
060 |
2. Qualifying holding in a credit institution |
Articles 22 to 27 |
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|
080 |
V. Provisions concerning the freedom of establishment and the freedom to provide services |
Articles 33 to 46 |
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090 |
1. General principles |
Articles 33 to 34 |
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100 |
2. The right of establishment of credit institutions |
Articles 35 to 38 |
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110 |
3. Exercise of the freedom to provide services |
Article 39 |
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120 |
4. Powers of the competent authorities of the host Member State |
Articles 40 to 46 |
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130 |
VI. Relations with third countries |
Articles 47 to 48 |
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140 |
VII. Prudential supervision |
Articles 49 to 142 |
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|
150 |
1. Principles of prudential supervision |
Articles 49 to 72 |
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160 |
1.1 Competence and duties of home and host Member States |
Articles 49 to 52 |
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170 |
1.2 Exchange of information and professional secrecy |
Articles 53 to 62 |
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180 |
1.3 Duty of persons responsible for the legal control of annual and consolidated accounts |
Article 63 |
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190 |
1.4 Supervisory powers, powers to impose penalties and right of appeal |
Articles 64 to 72 |
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200 |
2. Review processes |
Articles 73 to 110 |
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210 |
2.1 Internal capital adequacy assessment process |
Article 73 |
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220 |
2.2 Arrangements, processes and mechanisms of institutions |
Articles 74 to 96 |
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230 |
2.3 Supervisory review and evaluation process |
Articles 97 to 101 |
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240 |
2.4 Supervisory measures and powers |
Articles 102 to 107 |
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250 |
2.5 Level of application |
Articles 108 to 110 |
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260 |
3. Supervision on a consolidated basis |
Articles 111 to 127 |
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270 |
3.1 Principles for conducting supervision on a consolidated basis |
Articles 111 to 118 |
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280 |
3.2 Financial holding companies, mixed financial holding companies and mixed-activity holding companies |
Articles 119 to 127 |
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290 |
4. Capital buffers |
Articles 128 to 142 |
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300 |
4.1 Buffers |
Articles 128 to 134 |
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310 |
4.2 Setting and calculating countercyclical capital buffers |
Articles 135 to 140 |
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320 |
4.3 Capital conservation measures |
Articles 141 to 142 |
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330 |
VIII. Disclosure by competent authorities |
Articles 143 to 144 |
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340 |
IX. Amendments of Directive 2002/87/EC |
Article 150 |
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350 |
X. Transitional and final provisions |
Articles 151 to 165 |
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360 |
1. Transitional provisions on the supervision of institutions exercising the freedom of establishment and the freedom to provide services |
Articles 151 to 159 |
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361 |
1a. Transitional provisions on financial holding companies and mixed financial holding companies |
Article 159a |
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370 |
1. Transitional provisions for capital buffers |
Article 160 |
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380 |
2. Final provisions |
Articles 161 to 165 |
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(1)
Hyperlink(s) to the website containing the national text transposing the Union provision in question.
(2)
Detailed references to the national provisions, such as relevant Title, Chapter, paragraph, etc. |
Part 2
Model approval
010 |
Date of the last update of information in this template |
(dd/mm/yyyy) |
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|
Description of the approach |
|
Supervisory approach for the approval of the use of Internal Ratings Based (IRB) Approach to calculate minimum capital requirements for credit risk |
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020 |
Minimum documentation to be provided by the institutions applying for the use of IRB approach |
[free text] |
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 |
[free text] |
040 |
Form of the decisions taken by the competent authority and communication of the decisions to applicants |
[free text] |
|
Supervisory approach for the approval of the use of Internal Model Approach (IMA) to calculate minimum capital requirements for market risk |
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050 |
Minimum documentation to be provided by the institutions applying for the use of IMA approach |
[free text] |
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 |
[free text] |
070 |
Form of the decisions taken by the competent authority and communication of the decisions to applicants |
[free text] |
|
Supervisory approach for the approval of the use of Internal Model Method (IMM) to calculate minimum capital requirements for counterparty credit risk |
|
080 |
Minimum documentation to be provided by the institutions applying for the use of IMM approach |
[free text] |
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 |
[free text] |
100 |
Form of the decisions taken by the competent authority and communication of the decisions to applicants |
[free text] |
|
Supervisory approach for the approval of the use of Advanced Measurement Approach (AMA) to calculate minimum capital requirements for operational risk |
|
110 |
Minimum documentation to be provided by the institutions applying for the use of AMA approach |
[free text] |
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 |
[free text] |
130 |
Form of the decisions taken by the competent authority and communication of the decisions to applicants |
[free text] |
Part 3
Specialised lending exposures
|
Regulation (EU) No 575/2013 |
Provisions |
Information to be provided by the competent authority |
010 |
Date of the last update of the information in this template |
(dd/mm/yyyy) |
|
020 |
Article 153(5) |
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? |
[Yes/No] |
030 |
If so, please provide the reference to the national guidance |
[reference to national text] |
|
040 |
Is the national guidance available in English? |
[Yes/No] |
Part 4
Credit risk mitigation
|
Regulation (EU) No 575/2013 |
Provisions |
Description |
Information to be provided by the competent authority |
|
010 |
Date of the last update of the information in this template |
(dd/mm/yyyy) |
|||
020 |
Article 201(2) |
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 |
[free text – a hyperlink to such list or guiding criteria on the competent authority’s website can be provided] |
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 |
[free text] |
|
040 |
Article 227(2), point (e) |
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 |
[free text] |
050 |
Article 227(2), point (f) |
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 |
[free text] |
060 |
Article 229(1) |
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 |
[free text] |
Part 5
Specific disclosure requirements applied to institutions
|
Directive 2013/36/EU |
Regulation (EU) No 575/2013 |
Provision |
Information to be provided by the competent authority |
|
010 |
Date of the last update of information in this template |
|
(dd/mm/yyyy) |
||
020 |
Article 106(1), point (a) |
|
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 |
[free text] |
030 |
Article 106(1), point (b) |
|
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 |
[free text] |
Part 6
Waivers for the application of prudential requirements
|
Regulation (EU) No 575/2013 |
Provisions |
Description |
Information to be provided by the competent authority |
|
010 |
Date of the last update of the information in this template |
(dd/mm/yyyy) |
|||
020 |
Article 7(1) and (2) (Individual waivers for subsidiaries) |
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. |
[free text] |
030 |
Article 7(3) (Individual waivers for parent institutions) |
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. |
[free text] |
040 |
Article 8(1) and (2) (Liquidity waivers for subsidiaries) |
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. |
[free text] |
|
Article 8(3) (Cross-border liquidity waivers) |
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. |
[free text] |
050 |
Article 9(1) (Individual consolidation method) |
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 |
[free text] |
060 |
Article 10 (Credit institutions permanently affiliated to a central body) |
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 |
[reference to national text] |
Part 7
Qualifying holdings in a credit institution
|
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 |
Date of the last update of information in this template |
(dd/mm/yyyy) |
||
020 |
Article 23(1), point (a) |
Reputation of the proposed acquirer |
Description on how the competent authority assesses the integrity of the proposed acquirer |
[free text] |
030 |
Description on how the competent authority assesses the professional competence of the proposed acquirer |
[free text] |
||
040 |
Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU |
[free text] |
||
050 |
Article 23(1), point (b) |
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 |
[free text] |
060 |
Article 23(1), point (c) |
Financial soundness of the proposed acquirer |
Description on how the competent authority assesses the financial soundness of the proposed acquirer |
[free text] |
070 |
Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU |
[free text] |
||
080 |
Article 23(1), point (d) |
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 |
[free text] |
090 |
Article 23(1), point (e) |
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 |
[free text] |
100 |
Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU |
[free text] |
||
110 |
Article 23(4) |
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 |
[free text] |
Part 8
Regulatory and financial reporting
010 |
Date of the last update of information in this template |
(dd/mm/yyyy) |
020 |
Implementation of the reporting on financial information in accordance with the Commission Implementing Regulation (EU) 2021/451 |
|
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? |
[Yes/No] |
040 |
If so, what accounting frameworks apply to these institutions? |
[free text] |
050 |
If so, which is the level of application of the reporting? (solo/consolidated/sub-consolidated basis) |
[free text] |
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? |
[Yes/No] |
070 |
If so, what types of financial entities (e.g. financial firms) are subject to these reporting requirements? |
[free text] |
080 |
If so, what is the size of these financial entities in terms of total balance sheet (on a solo basis)? |
[free text] |
090 |
Are XBRL standards used for submitting the reporting to the competent authority? |
[Yes/No] |
100 |
Implementation of the reporting on own funds and own funds requirements in accordance with Commission Implementing Regulation (EU) 2021/451 |
|
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? |
[Yes/No] |
120 |
If so, what accounting frameworks apply to these financial entities? |
[free text] |
130 |
If so, what types of financial entities (e.g. financial firms) are subject to these reporting requirements? |
[free text] |
140 |
If so, what is the size of these financial entities in terms of total balance sheet (on a solo basis)? |
[free text] |
150 |
Are XBRL standards used for submitting the reporting to the competent authority? |
[Yes/No] |
ANNEX II
Options and discretions
List of templates |
|
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) |
Part 1
Options and discretions set out in Directive 2013/36/EU, Regulation (EU) No 575/2013 and LCR Delegated Regulation (EU) 2015/61
|
Directive 2013/36/EU |
Regulation (EU) No 575/2013 |
LCR Delegated Regulation (EU) 2015/61 |
Addressee |
Denomination |
Description of the option or discretion |
Exercised (Y/N/NA) (1) |
National text (2) |
Reference(s) (3) |
Available in EN (Y/N) |
Details / Comments |
010 |
Date of the last update of information in this template |
(dd/mm/yyyy) |
|
||||||||
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 15 December 1979 may continue to carry out their business. |
[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 |
Competent authorities apply the following requirements to qualifying holdings of institutions referred to in paragraphs 1 and 2: for the purpose of calculating the capital requirement in accordance with Part Three of this Regulation, institutions shall apply a risk weight of 1 250 % to the greater of the following: (i) the amount of qualifying holdings referred to in paragraph 1 in excess of 15 % of eligible capital; (ii) the total amount of qualifying holdings referred to in paragraph 2 that exceed 60 % of the eligible capital of the institution. |
[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 150 000 000 for exposures to institutions. |
[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 31 December 2018 to 31 December 2024, institutions may choose not to deduct equity holdings in insurance undertakings, reinsurance undertakings and insurance holding companies where the conditions set out in paragraph 1 of Article 471 are met. |
[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 1 January 2014 until 31 December 2018, competent authorities may permit institutions that prepare their accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 to add to their Common Equity Tier 1 capital the applicable amount in accordance with paragraph 2 or 3 of Article 473, as applicable, multiplied by the factor applied in accordance with paragraph 4 of Article 473 (4) . |
[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 |
Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for each of the following deductions: (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; (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; (c) each deduction required pursuant to points (b) to (d) of Article 56; (d) each deduction required pursuant to points (b) to (d) of Article 66. |
[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 (4). |
[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 (4). |
[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 (4). |
[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 (4). |
[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 31 December 2017, the competent authorities may exempt from the IRB treatment certain categories of equity exposures held by institutions and EU subsidiaries of institutions in that Member State as at 31 December 2007 (4). |
[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 31 December 2017, competent authorities may waive in full or in part the 10 % limit for senior units issued by French Fonds Communs de Créances or by securitisation entities which are equivalent to French Fonds Communs de Créances laid down in points (d) and (f) of Article 129(1), provided that conditions specified in points (a) and (b) of Article 496(1) are fulfilled (4). |
[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 |
|
|
(1)
‘Y’ (Yes) indicates that the competetent authority or Member State empowered to exercise the relevant option or discretion has exercised it. ‘N’ (No) Indicates that the competetent authority or Member State empowered to exercise the relevant option or discretion has not exercised it. ‘NA’ (Not applicable) indicates that the exercise of the option is not possible or the discretion does not exist.
(2)
The text of the provision in the national legislation.
(3)
Reference in the national legislation and hyperlink(s) to the website containing the national text transposing the Union provision in question.
(4)
The provision has now expired and thus the information on the exercise of the discretion covers historically only the period up to the expiration date. |
Part 2
Transitional options and discretions set out in Directive 2013/36/EU and Regulation (EU) No 575/2013
|
Directive 2013/36/EU |
Regulation (EU) No 575/2013 |
Addressee |
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 |
Date of the last update of information in this template |
(dd/mm/yyyy) |
|
||||||||
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. |
[Year] |
[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). |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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. |
[Year] |
[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 (1). |
[Year] |
[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 31 December 2018 to 31 December 2024, institutions may choose not to deduct equity holdings in insurance undertakings, reinsurance undertakings and insurance holding companies where the conditions set out in paragraph 1 of Article 471 are met. |
[Year] |
[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 1 January 2014 until 31 December 2018, competent authorities may permit institutions that prepare their accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 to add to their Common Equity Tier 1 capital the applicable amount in accordance with paragraph 2 or 3 of Article 473, as applicable, multiplied by the factor applied in accordance with paragraph 4 of Article 473 (1). |
[Year] |
[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 1 January 2014 |
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 (1). |
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 (1). |
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 (1). |
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 (1). |
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 (1). |
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 (1). |
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) (1). |
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 (1). |
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 31 December 2017, the competent authorities may exempt from the IRB treatment certain categories of equity exposures held by institutions and EU subsidiaries of institutions in that Member State as at 31 December 2007 (1). |
[Year] |
[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 31 December 2017, competent authorities may waive in full or in part the 10 % limit for senior units issued by French Fonds Communs de Créances or by securitisation entities which are equivalent to French Fonds Communs de Créances laid down in points (d) and (f) of Article 129(1), provided that conditions specified in points (a) and (b) of Article 496(1) are fulfilled (1). |
[Year] |
[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). |
[Year] |
[Y/N/NA] |
Mandatory if Y |
Mandatory if Y |
Mandatory if Y |
|
(1)
The provision has now expired and thus the information on the exercise of the discretion covers historically only the period up to the expiration date. |
Part 3
Variable elements of remuneration (Article 94 of Directive 2013/36 EU)
|
Directive 2013/36/EU |
Addressee |
Provisions |
Information to disclose |
Exercised (Y/N/NA) |
References |
Available in EN (Y/N) |
Details / Comments |
010 |
Date of the last update of information in this template |
(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) (1) |
[Value in %] |
[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) (1) |
[Value in %] |
[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) (1) |
[Value in %] |
[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 |
[Free text/value] |
[Y/N] |
Mandatory if Y |
Mandatory if Y |
|
060 |
Article 94(4) |
Member States |
By way of derogation from point (a) of paragraph 3, a Member State may lower or increase the threshold referred to therein, provided that: (a) the institution in relation to which the Member State makes use of this provision is not a large institution as defined in point (146) of Article 4(1) of Regulation (EU) No 575/2013 and, where the threshold is increased: (i) the institution meets the criteria set out in points (145)(c), (d) and (e) of Article 4(1) of Regulation (EU) No 575/2013; and (ii) the threshold does not exceed EUR 15 billion; (b) it is appropriate to modify the threshold in accordance with this paragraph taking into account the institution’s nature, scope and complexity of its activities, its internal organisation or, if applicable, the characteristics of the group to which it belongs. |
[Free text/value] |
[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. |
[Free text/value] |
[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. |
[Free text/value] |
[Y/N] |
Mandatory if Y |
Mandatory if Y |
|
(1)
If Member States have not exercised the discretion to reduce these default maximum percentages to figures (i) below 100 % for the bonus cap; (ii) to between 100–200 % bonus cap with shareholders’ approval; or (iii) to a discount rate of below 25 % then they shall disclose ‘No’ instead of ‘Yes’ . |
ANNEX III
Supervisory review and evaluation process (SREP) ()
010 |
Date of the last update of information in this template |
(dd/mm/yyyy) |
|
020 |
Scope of application of SREP (Articles 108 to 110 of Directive 2013/36/EU) |
Description of the approach of the competent authority to the scope of application of SREP including: — what types of institutions are covered by/excluded from SREP, especially if the scope is different from those specified in Regulation (EU) No 575/2013 and Directive 2013/36/EU, — a high-level overview of how the competent authority takes into account the principle of proportionality when considering the scope of SREP and frequency of assessment of various SREP elements (2). |
[free text or reference or hyperlink to such guidance] |
030 |
Assessment of SREP elements (Articles 74 to 96 of Directive 2013/36/EU) |
Description of the approach of the competent authority to the assessment of individual SREP elements (as referred to in EBA Guidelines on common procedures and methodologies for SREP EBA/GL/2022/03) including: — a high-level overview of the assessment process and methodologies applied to the assessment of SREP elements, including: (1) business model analysis; (2) assessment of internal governance and institution-wide controls; (3) assessment of risks to capital; and (4) assessment of risks to liquidity and funding, — a high-level overview of how the competent authority takes into account the principle of proportionality when assessing individual SREP elements, including how the categorisation of institutions have been applied (3) . |
[free text or reference or hyperlink to such guidance] |
040 |
Review and evaluation of ICAAP and ILAAP (Articles 73, 86, 97 and 98 of Directive 2013/36/EU) |
Description of the approach of the competent authority to the review and evaluation of the internal capital adequacy assessment process (ICAAP) and internal liquidity adequacy assessment process (ILAAP) as part of the SREP, and, in particular, for assessing the reliability of the ICAAP and ILAAP capital and liquidity calculations for the purposes of determining additional own funds and quantitative liquidity requirements including (4) : — an overview of the methodology applied by the competent authority to review the ICAAP and ILAAP of institutions, — information/reference to the competent authority requirements for submission of ICAAP and ILAAP related information, in particular covering what information need to be submitted, — information on whether an independent review of the ICAAP and ILAAP is required from the institution. |
[free text or reference or hyperlink to such guidance] |
050 |
Overall SREP assessment and supervisory measures (Articles 102 and 104 of Directive 2013/36/EU) |
Description of the approach of the competent authority to the overall SREP assessment (summary) and application of supervisory measures on the basis of the overall SREP assessment (5) . Description of how SREP outcomes are linked to the application of early intervention measures according to Article 27 of Directive 2014/59/EU and determination of conditions whether the institution can be considered failing or likely to fail according to Article 32 of that Directive (6) . |
[free text or reference or hyperlink to such guidance] |
(1)
Competent authorities shall disclose the criteria and methodologies used in rows 020 to 040 and in row 050 for the overall assessment. The type of information that shall be disclosed in form of an explanatory note is described in the second column.
(2)
The scope of SREP to be considered both at a level of an institution and in respect of its own resources.
(3)
Including working tools, e.g. on-site inspections and off-site examinations, qualitative and quantitative criteria, statistical data used in the assessments. Hyperlinks to any guidance on the website are recommended.
(4)
Competent authorities shall also explain how the assessment of ICAAP and ILAAP is covered by the minimum engagement models applied for proportionality purposes based on SREP categories as well as how proportionality is applied for the purposes of specifying supervisory expectations to ICAAP and ILAAP, and in particular, any guidelines or minimum requirements for the ICAAP and ILAAP the competent authorities have issued.
(5)
The approach competent authorities apply to arrive to the overall SREP assessment and its communication to the institutions. The overall assessment by competent authorities is based on a review of all the elements referred to in row 020 to 040, along with any other relevant information about the institution that the competent authority may obtain.
(6)
Competent authorities may also disclose the policies that guide their decisions for taking supervisory measures (within the meaning of Articles 102 and 104 of Directive 2013/36/EU) and early intervention measures (within the meaning of Article 27 of Directive 2014/59/EU) whenever their assessment of an institution identifies weaknesses or inadequacies that call for supervisory intervention. Such disclosures might include the publication of internal guidelines or other documents describing general supervisory practices. However, no disclosure is required regarding decisions on individual institutions, to respect the confidentiality principle. |
A competent authority shall explain the approach used to classify institutions into different categories for SREP purposes, describing the use of quantitative and qualitative criteria, and how financial stability or other overall supervisory objectives are affected by such categorisation.
A competent authority shall also explain how categorisation is put in practice for the purposes of ensuring at least a minimum engagement in SREP assessments, including the description of the frequencies for the assessment of all SREP elements for different categories of institutions.
Furthermore, competent authorities may provide information regarding the implications if an institution violates relevant legal provisions or does not comply with the supervisory or early intervention measures imposed based on the SREP outcomes, e.g. it shall list enforcement procedures that are in place (where applicable).
ANNEX IV
Aggregate Statistical Data
List of templates |
|
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 |
General remarks on filling in templates in Annex IV
Part 1
Consolidated data per Competent Authority (year XXXX)
|
Reference to COREP template |
Data |
||
|
Number and size of credit institutions |
|
|
|
010 |
Number of credit institutions |
|
[Value] |
|
020 |
Total assets of the jurisdiction (in MEUR) (1) |
|
[Value] |
|
030 |
|
[Value] |
||
|
Number and size of foreign credit institutions (3) |
|
|
|
040 |
From third countries |
Number of branches (4) |
|
[Value] |
050 |
Total assets of branches (in MEUR) |
|
[Value] |
|
060 |
Number of subsidiaries (5) |
|
[Value] |
|
070 |
Total assets of subsidiaries (in MEUR) |
|
[Value] |
|
|
Number of investment firms (6) |
|
|
|
075 |
Number of investment firms |
|
[Value] |
|
|
Total capital and capital requirements of credit institutions and investment firms (6) |
|
|
|
080 |
Total Common Equity Tier 1 capital as % of total capital (7) |
CA1 (row 0020 / row 0010) |
[Value] |
|
090 |
Total Additional Tier 1 capital as % of total capital (8) |
CA1 (row 0530 / row 0010) |
[Value] |
|
100 |
Total Tier 2 capital as % of total capital (9) |
CA1 (row 0750 / row 0010) |
[Value] |
|
110 |
Total capital requirements (in MEUR) (10) |
CA2 (row 0010) * 8% |
[Value] |
|
120 |
Total capital ratio (%) (11) |
sum(CA1 (row 0010)) /sum(CA2 (row 0010)) |
[Value] |
|
(1)
The total assets figure shall be the total assets value of the country for the national competent authorities, only for rows 020 and 030, and for the ECB the total assets value of Significant Institutions for the whole SSM.
(2)
GDP at market price; suggested source – Eurostat/ECB.
(3)
EEA countries shall not be included.
(4)
Number of branches as defined in point (17) of Article 4(1) of Regulation (EU) No 575/2013. Any number of places of business set up in the same country by a credit institution with headquarters in a third country should be counted as a single branch.
(5)
Number of subsidiaries as defined in point (16) of Article 4(1) of Regulation (EU) No 575/2013. Any subsidiary of a subsidiary undertaking shall be regarded as a subsidiary of the parent undertaking, which is at the head of those undertakings.
(6)
Investment firms subject to Regulation (EU) No 575/2013 and Directive 2013/36/EU
(7)
Ratio of Common Equity Tier 1 capital as defined in Article 50 of Regulation (EU) No 575/2013 to the own funds as defined in Article 4(1), point (118) and Article 72 of that Regulation, expressed in percentage (%).
(8)
Ratio of Additional Tier 1 Capital as defined in Article 61 of Regulation (EU) No 575/2013 to the own funds as defined in Article 4(1), point (118) and Article 72 of that Regulation, expressed in percentage (%).
(9)
Ratio of Tier 2 Capital as defined in Article 71 of Regulation (EU) No 575/2013 to the own funds as defined in Article 4(1), point (118) and Article 72 of that Regulation, expressed in percentage (%).
(10)
The 8 % of total risk exposure amount as defined in Article 92(3) of Regulation (EU) No 575/2013.
(11)
The ratio of the own funds to the total risk exposure amount as defined in Article 92(2), point (c) of Regulation (EU) No 575/2013, expressed in percentage (%). |
Part 2
Data on credit risk (year XXXX)
|
Credit risk data |
Reference to COREP template |
data |
||
|
Credit institutions and investment firms (1) : Own funds requirements for credit risk |
|
|
||
010 |
Own funds requirements for credit risk |
% of total own funds requirements (2) |
CA2 (row 0040) / (row 0010) |
[Value] |
|
020 |
Breakdown by approach |
% based on the total number of credit institutions and investment firms (1) (3) |
Standardised Approach (SA) |
|
[Value] |
030 |
IRB approach when neither own estimates of Loss Given Default nor conversion factors are used |
|
[Value] |
||
040 |
IRB approach when own estimates of Loss Given Default and/or conversion factors are used |
|
[Value] |
||
050 |
% based on total own funds requirements for credit risk |
SA |
CA2 (row 0050) / (row 0040) |
[Value] |
|
060 |
IRB approach when neither own estimates of Loss Given Default nor conversion factors are used |
CR IRB, Foundation IRB (row 0010, col 0260) / CA2 (row 0040) |
[Value] |
||
070 |
IRB approach when own estimates of Loss Given Default and/or conversion factors are used |
CR IRB, Advanced IRB (row 0010, col 0260) / CA2 (row 0040) |
[Value] |
||
080 |
Breakdown by IRB exposure class |
% based on total IRB risk weighted exposure amount |
IRB approach when neither own estimates of Loss Given Default nor conversion factors are used |
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 |
IRB approach when own estimates of Loss Given Default and/or conversion factors are used |
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 |
Equity IRB |
CA2 (row 0420 / row 0240) |
[Value] |
||
270 |
Other non credit-obligation assets |
CA2 (row 0450 / row 0240) |
[Value] |
||
|
Credit risk data |
Reference to COREP template |
data |
||
280 |
Credit institutions and investment firms (1) : Own funds requirements for credit risk |
|
|
||
290 |
Breakdown by SA exposure class* |
% based on total SA risk weighted exposure amount |
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 |
% based on the total number of credit institutions and investment firms (1) (4) |
Financial collateral simple method |
|
[Value] |
470 |
Financial collateral comprehensive method |
|
[Value] |
||
|
|||||
|
Exposures and losses from lending collateralised by immovable property (MEUR) (5) |
Reference to COREP template |
data |
||
550 |
Use of residential property as collateral |
Sum of exposures secured by residential property (6) |
CR IP Losses (row 0010, col 0050) |
[Value] |
|
560 |
Sum of losses stemming from lending up to the reference percentages (7) |
CR IP Losses (row 0010, col 0010) |
[Value] |
||
570 |
Of which: immovable property valued with mortgage lending value (8) |
CR IP Losses (row 0010, col 0020) |
[Value] |
||
580 |
Sum of overall losses (9) |
CR IP Losses (row 0010, col 0030) |
[Value] |
||
590 |
Of which: immovable property valued with mortgage lending value (8) |
CR IP Losses (row 0010, col 0040) |
[Value] |
||
600 |
Use of commercial immovable property as collateral |
Sum of exposures secured by immovable commercial property (6) |
CR IP Losses (row 0020, col 0050) |
[Value] |
|
610 |
Sum of losses stemming from lending up to the reference percentages (7) |
CR IP Losses (row 0020, col 0010) |
[Value] |
||
620 |
Of which: immovable property valued with mortgage lending value (8) |
CR IP Losses (row 0020, col 0020) |
[Value] |
||
630 |
Sum of overall losses (9) |
CR IP Losses (row 0020, col 0030) |
[Value] |
||
640 |
Of which: immovable property valued with mortgage lending value (8) |
CR IP Losses (row 0020, col 0040) |
[Value] |
||
(1)
Investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU.
(2)
Ratio of the own fund requirements for credit risk as defined in Article 92(3), points (a) and (f) of Regulation (EU) No 575/2013 to the total own funds as defined in Article 92(3) of that Regulation.
(3)
If an institution uses more than one approach, it shall be counted in each of these approaches. Hence, the sum of the percentages reported for the three approaches may be higher than 100 %.
(4)
In the exceptional cases, where an institution uses more than one approach, it shall be counted in each of these approaches. Hence, the sum of the percentages reported may be higher than 100 %.
(5)
The amount of the estimated losses shall be reported at the reporting reference date.
(6)
As defined in Article 430a(1), points (c) and (f) of Regulation (EU) No 575/2013, respectively; the market value and mortgage lending value according to Article 4 (1), points (74) and (76) of that Regulation; only for the part of exposure treated as fully and completely secured according to Article 124 (1) of that Regulation.
(7)
As defined in Article 430a(1), points (a) and (d) of Regulation (EU) No 575/2013, respectively; the market value and mortgage lending value according to Article 4 (1), points (74) and (76) of that Regulation.
(8)
When the value of the collateral has been calculated as mortgage lending value.
(9)
As defined in Article 430a(1), points (b) and (e) of Regulation (EU) No 575/2013, respectively; the market value and mortgage lending value according to Article 4 (1), points (74) and (76) of that Regulation. |
Part 3
Data on market risk () (year XXXX)
|
Market risk data |
Reference to COREP template |
data |
||
|
Credit institutions and investment firms (2) : Own funds requirements for market risk |
|
|
||
010 |
Own funds requirements for market risk |
% of total own funds requirements (3) |
CA2 (row 0520) / (row 0010) |
[Value] |
|
020 |
Breakdown by approach |
% based on the total number of credit institutions and investment firms (2) (4) |
Standardised approach |
|
[Value] |
030 |
Internal models |
|
[Value] |
||
040 |
% based on total own funds requirements for market risk |
Standardised approach |
CA2 (row 0530) / (row 0520) |
[Value] |
|
050 |
Internal models |
CA2 (row 0580) / (row 0520) |
[Value] |
||
(1)
The template shall include information on all institutions and not only on those with market risk positions.
(2)
Investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU.
(3)
Ratio of the total risk exposure amount for position, foreign exchange and commodities risks as defined in Articles 92(3), points (b)(i) and (c) of Regulation (EU) No 575/2013 and Article 92(4), point (b) of that Regulation to the total risk exposure amount as defined in Article 92(3) of that Regulation.
(4)
If an institution uses more than one approach, it shall be counted in each of these approaches. Hence, the sum of the percentages reported may be higher than 100 %, but also lower than 100 % as entities with small trading portfolio are not obliged to determine market risk. |
Part 4
Data on operational risk (year XXXX)
|
Operational risk data |
Reference to COREP template |
data |
||
|
Credit institutions and investment firms (1) : Own funds requirements for operational risk |
|
|
||
010 |
Own funds requirements for operational risk |
% of total own funds requirements (2) |
CA2 (row 0590) / (row 0010) |
[Value] |
|
020 |
Breakdown by approach |
% based on the total number of credit institutions and investment firms (1) (3) |
Basic Indicator Approach (BIA) |
|
[Value] |
030 |
Standardised Approach (TSA) /Alternative Standardised Approach (ASA) |
|
[Value] |
||
040 |
Advanced Measurement Approach (AMA) |
|
[Value] |
||
050 |
% based on total own funds requirements for operational risk |
BIA |
CA2 (row 0600) / (row 0590) |
[Value] |
|
060 |
TSA/ASA |
CA2 (row 0610) / (row 0590) |
[Value] |
||
070 |
AMA |
CA2 (row 0620) / (row 0590) |
[Value] |
||
|
Credit institutions and investment firms (1) : Losses due to operational risk |
|
|
||
080 |
Total gross loss |
Total gross loss as % of total gross income (4) |
OPR Details (row 0920, col 0080) / OPR (sum (row 0010 to row 0130), col 0030) |
[Value] |
|
(1)
Investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU
(2)
Ratio of the total risk exposure amount for operational risk as defined in Article 92(3) of Regulation (EU) No 575/2013 to the total risk exposure amount as defined in Article 92(3) of that Regulation (in %).
(3)
If an institution uses more than one approach, it shall be counted in each of these approaches. Hence, the sum of the percentages reported may be higher than 100 %.
(4)
Only with respect to entities, which use AMA or TSA/ASA approach; ratio of the total loss amount for all business lines to the sum of the relevant indicator for banking activities subject to TSA/ASA and AMA for the last year (in %). |
Part 5
Data on supervisory measures and administrative penalties () (year XXXX)
|
Supervisory measures |
data |
|
|
Credit institutions and investment firms (2) |
|
|
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: |
[Value] |
011 |
to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] |
[Value] |
|
012 |
to reinforce governance arrangements and internal capital management [Article 104(1)(b)] |
[Value] |
|
013 |
to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] |
[Value] |
|
014 |
to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] |
[Value] |
|
015 |
to restrict/limit business or activities [Article 104(1)(e)] |
[Value] |
|
016 |
to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] |
[Value] |
|
017 |
to limit variable remuneration [Article 104(1)(g)] |
[Value] |
|
018 |
to strengthen own funds by using net profits [Article 104(1)(h)] |
[Value] |
|
019 |
to restrict/prohibit distributions or interest payments [Article 104(1)(i)] |
[Value] |
|
020 |
to impose additional or more frequent reporting requirements [Article 104(1)(j)] |
[Value] |
|
021 |
to impose specific liquidity requirements [Article 104(1)(k)] |
[Value] |
|
022 |
to impose additional disclosure requirements [Article 104(1)(l)] |
[Value] |
|
023 |
Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) |
[Value] |
|
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: |
[Value] |
025 |
to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)] |
[Value] |
|
026 |
to reinforce governance arrangements and internal capital management [Article 104(1)(b)] |
[Value] |
|
027 |
to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)] |
[Value] |
|
028 |
to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)] |
[Value] |
|
029 |
to restrict/limit business or activities [Article 104(1)(e)] |
[Value] |
|
030 |
to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)] |
[Value] |
|
031 |
to limit variable remuneration [Article 104(1)(g)] |
[Value] |
|
032 |
to strengthen own funds by using net profits [Article 104(1)(h)] |
[Value] |
|
033 |
to restrict/prohibit distributions or interest payments [Article 104(1)(i)] |
[Value] |
|
034 |
to impose additional or more frequent reporting requirements [Article 104(1)(j)] |
[Value] |
|
035 |
to impose specific liquidity requirements [Article 104(1)(k)] |
[Value] |
|
036 |
to impose additional disclosure requirements [Article 104(1)(l)] |
[Value] |
|
037 |
Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU) |
[Value] |
|
|
|||
|
Administrative penalties (3) |
data |
|
|
Credit institutions and investment firms (2) |
|
|
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: |
[Value] |
066 |
public statements identifying the natural/legal person responsible and the nature of the breach [Article 66(2)(a)] |
[Value] |
|
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)] |
[Value] |
|
068 |
administrative pecuniary penalties imposed on legal/natural person [points (c) to (e) of Article 66(2)] |
[Value] |
|
069 |
suspensions of the voting rights of shareholders [Article 66(2)(f)] |
[Value] |
|
070 |
Number and nature of other administrative penalties applied (not specified in Article 66(2) of Directive 2013/36/EU) |
[free text] |
|
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: |
[Value] |
072 |
public statements identifying the natural/legal person responsible and the nature of the breach [Article 67(2), point (a)] |
[Value] |
|
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)] |
[Value] |
|
074 |
withdrawals of authorisation of credit institution and investment firm [Article 67(2), point (c)] |
[Value] |
|
075 |
temporary bans against natural person from exercising functions in credit institutions and investment firms [Article 67(2), point (d)] |
[Value] |
|
076 |
administrative pecuniary penalties imposed on legal/natural person [Article 67(2), point (e) to (g)] |
[Value] |
|
077 |
Number and nature of other administrative penalties applied (not specified in Article 67(2) of Directive 2013/36/EU) |
[free text] |
|
(1)
Information shall be reported based on the date of decision. Due to differences in national regulations as well as in supervisory practices and approaches across the competent authorities the figures provided in this table might not allow for a meaningful comparison between jurisdictions. Any conclusions without carefully considering these differences can be misleading.
(2)
Investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU.
(3)
The administrative penalties imposed by competent authorities. Competent authorities shall report all administrative penalties against which there is no appeal available in their jurisdiction by the reference date of the disclosure. Competent authorities of Member States where it is permitted to publish administrative penalties subject to an appeal, shall also report those administrative penalties unless the appeal annulling the administrative penalty is issued. 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. |
Part 6
Data on waivers () (year XXXX)
|
Exemption from 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 |
||
|
Legal reference in Regulation (EU) No 575/2013 |
Article 7(1) and (2) (waivers for subsidiaries) (2) |
Article 7(3) (waivers for parent institutions) |
010 |
Total number of waivers granted |
[Value] |
[Value] |
011 |
Number of waivers granted to parent institutions which have or hold participations in subsidiaries established in third countries |
N/A |
[Value] |
012 |
Total amount of consolidated own funds held in the subsidiaries established in third countries (in MEUR) |
N/A |
[Value] |
013 |
Percentage of the total consolidated own funds held in subsidiaries established in third countries (%) |
N/A |
[Value] |
014 |
Percentage of the consolidated own funds requirements allocated to subsidiaries established in third countries (%) |
N/A |
[Value] |
|
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 |
||
|
Legal reference in Regulation (EU) No 575/2013 |
Article 9(1) (Individual consolidation method) |
|
015 |
Total number of permissions granted |
[Value] |
|
016 |
Number of permissions granted to parent institutions to incorporarte subsidiaries established in third countries in the calculation of their requirement |
[Value] |
|
017 |
Total amount of consolidated own funds held in the subsidiaries established in third countries (in MEUR) |
[Value] |
|
018 |
Percentage of the total consolidated own funds held in subsidiaries established in third countries (%) |
[Value] |
|
019 |
Percentage of the consolidated own funds requirements allocated to subsidiaries established in third countries (%) |
[Value] |
|
|
Exemption from the application on an individual basis of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013 |
||
|
Legal reference in Regulation (EU) No 575/2013 |
Article 8 (Liquidity waivers for subsidiaries) |
|
020 |
Total number of waivers granted |
[Value] |
|
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 |
[Value] |
|
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 |
[Value] |
|
023 |
Number of waivers granted pursuant to Article 8(4) to institutions which are members of the same Institutional Protection Scheme |
[Value] |
|
|
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 |
||
|
Legal reference in Regulation (EU) No 575/2013 |
Article 10 (Credit institutions permanently affiliated to a central body) |
|
024 |
Total number of waivers granted |
[Value] |
|
025 |
Number of waivers granted to credit institutions permanently affiliated to a central body |
[Value] |
|
026 |
Number of waivers granted to central bodies |
[Value] |
|
(1)
Competent authorities shall report Information on waiver practices based on the total number of waivers by the competent authority, which are still effective or in force. The information to be reported is limited to those entities granted a waiver. Where the information is not available, i.e. not part of the regular reporting, it shall be reported as ‘N/A’.
(2)
The number of institutions which have been granted the waiver shall be used as a basis for counting the waivers. |