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Document 02014R0650-20190625

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

ELI: http://data.europa.eu/eli/reg_impl/2014/650/2019-06-25

02014R0650 — EN — 25.06.2019 — 001.001


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

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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)

(OJ L 185 25.6.2014, p. 1)

Amended by:

 

 

Official Journal

  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) 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.

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Competent authorities shall update the information referred to in point (d) of Article 143(1) of that Directive by 31 July 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 points (a) to (c) of Article 143(1) of that Directive on a regular basis, and in any event by 31 July of each year, unless there is no change in the information last published.

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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.

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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

General remarks on filling in templates in Annex I

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 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

 

(dd/mm/yyyy)

020

I.  Subject matter, scope and definitions

Articles 1 to 3

 

 

 

030

II.  Competent authorities

Articles 4 to 7

 

 

 

040

III.  Requirements for access to the activity of credit institutions

Articles 8 to 27

 

 

 

050

1.  General requirements for access to the activity of credit institutions

Articles 8 to 21

 

 

 

060

2.  Qualifying holding in a credit institution

Articles 22 to 27

 

 

 

070

IV.  Initial capital of investment firms

Articles 28 to 32

 

 

 

080

V.  Provisions concerning the freedom of establishment and the freedom to provide services

Articles 33 to 46

 

 

 

090

1.  General principles

Articles 33 to 34

 

 

 

100

2.  The right of establishment of credit institutions

Articles 35 to 38

 

 

 

110

3.  Exercise of the freedom to provide services

Article 39

 

 

 

120

4.  Powers of the competent authorities of the host Member State

Articles 40 to 46

 

 

 

130

VI.  Relations with third countries

Articles 47 to 48

 

 

 

140

VII.  Prudential supervision

Articles 49 to 142

 

 

 

150

1.  Principles of prudential supervision

Articles 49 to 72

 

 

 

160

1.1  Competence and duties of home and host Member States

Articles 49 to 52

 

 

 

170

1.2  Exchange of information and professional secrecy

Articles 53 to 62

 

 

 

180

1.3  Duty of persons responsible for the legal control of annual and consolidated accounts

Article 63

 

 

 

190

1.4  Supervisory powers, powers to impose penalties and right of appeal

Articles 64 to 72

 

 

 

200

2.  Review processes

Articles 73 to 110

 

 

 

210

2.1  Internal capital adequacy assessment process

Article 73

 

 

 

220

2.2  Arrangements, processes and mechanisms of institutions

Articles 74 to 96

 

 

 

230

2.3  Supervisory review and evaluation process

Articles 97 to 101

 

 

 

240

2.4  Supervisory measures and powers

Articles 102 to 107

 

 

 

250

2.5  Level of application

Articles 108 to 110

 

 

 

260

3.  Supervision on a consolidated basis

Articles 111 to 127

 

 

 

270

3.1  Principles for conducting supervision on a consolidated basis

Articles 111 to 118

 

 

 

280

3.2  Financial holding companies, mixed financial holding companies and mixed-activity holding companies

Articles 119 to 127

 

 

 

290

4.  Capital buffers

Articles 128 to 142

 

 

 

300

4.1  Buffers

Articles 128 to 134

 

 

 

310

4.2  Setting and calculating countercyclical capital buffers

Articles 135 to 140

 

 

 

320

4.3  Capital conservation measures

Articles 141 to 142

 

 

 

330

VIII.  Disclosure by competent authorities

Articles 143 to 144

 

 

 

340

IX.  Amendments of Directive 2002/87/EC

Article 150

 

 

 

350

X.  Transitional and final provisions

Articles 151 to 165

 

 

 

360

1.  Transitional provisions on the supervision of institutions exercising the freedom of establishment and the freedom to provide services

Articles 151 to 159

 

 

 

370

2.  Transitional provisions for capital buffers

Article 160

 

 

 

380

3.  Final provisions

Articles 161 to 165

 

 

 

(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)

 

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

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

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)(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)(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)(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)(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]

040

 

Article 13(1) and (2)

Significant subsidiaries and those which are of material significance for their local market shall disclose information specified in Part Eight of Regulation (EU) No 575/2013 on an individual or sub-consolidated basis.

Criteria applied by the competent authority to assess the significance of a subsidiary

[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)

Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013

The waiver may be granted to any subsidiary provided that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities by its parent undertaking pursuant to point (a) of Article 7(1).

Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities

[free text]

030

Article 7(3)

(Individual waivers for parent institutions)

Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013

The waiver may be granted to a parent institution provided that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities to the parent institution pursuant to point (a) of Article 7(3).

Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities

[free text]

040

Article 8

(Liquidity waivers for subsidiaries)

Exemption from the application on an individual basis of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013

The waiver may be granted to institutions within a sub-group provided that these institutions have entered into contracts that, to the satisfaction of the competent authorities, provide for the free movement of funds between them to enable them to meet their individual and joint obligations as they become due pursuant to point (c) of Article 8(1).

Criteria applied by the competent authority to assess whether the contracts provide for free movement of funds between the institutions in a liquidity sub-group

[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 to Five and Eight of Regulation (EU) No 575/2013

The permission is granted only where the parent institution demonstrates fully to the competent authorities that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds, or repayment of liabilities when due by the subsidiary incorporated in the calculation of requirements to its parent institution pursuant to Article 9(2).

Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities

[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

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)(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)(b)

Reputation, knowledge, skills and experience of any member of the management body or senior management who will direct the business of the credit institution

Description on how the competent authority assesses the reputation, knowledge, skills and experience of members of management body and senior managers

[free text]

060

Article 23(1)(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)(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)(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 680/2014

030

Is the application of the requirement set out in Article 99(2) of Regulation (EU) No 575/2013 extended to institutions which do not apply international accounting standards as applicable under Regulation (EC) No 1606/2002?

[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 requirements set out in Article 99(2) 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 the Commission Implementing Regulation 680/2014

110

Is the application of requirements set out in Article 99(1) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms?

[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)

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 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

Adressee

Scope

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

Credit Institutions

Exception to the prohibition against persons or undertakings other than credit institutions from taking deposits or other repayable funds from the public

The prohibition against persons or undertakings other than credit institutions from carrying out the business of taking deposits or other repayable funds from the public shall not apply to a Member State, a Member State's regional or local authorities, a public international bodies of which one or more Member States are members, or to cases expressly covered by national or union law, provided that those activities are subject to regulations and controls intended to protect depositors and investors.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

030

Article 12(3)

 

 

Member States

Credit Institutions

Initial capital

Member States may decide that credit institutions which do not fulfil the requirements to hold separate own funds and which were in existence on 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

Credit Institutions

Initial capital

Credit Institutions for which Member States have decided that they can continue to carry out their business according to Article 12(3) of Directive 2013/36/EU may be exempted by MS from complying with the requirements contained in the first subparagraph of Article 13(1) of Directive 2013/36/EU.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

050

Article 12(4)

 

 

Member States

Credit Institutions

Initial capital

Member States may grant authorisation to particular categories of credit institutions the initial capital of which is less that EUR 5 million, provided that the initial capital is not less than EUR 1 million and the Member State concerned notifies the Commission and EBA of its reasons for exercising that option.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

060

Article 21(1)

 

 

Competent Authorities

Credit Institutions

Exemptions for credit institutions permanently affiliated to a central body

Competent authorities may exempt with regard to credit institutions permanently affiliated to a central body from the requirements set out in Articles 10, 12 and 13(1) of Directive 2013/36/EU.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

070

Article 29(3)

 

 

Member States

Investment Firms

Initial capital of particular types of investment firms

Member States may reduce the minimum amount of initial capital from EUR 125 000 to EUR 50 000 where a firm is not authorised to hold client money or securities, to deal for its own account, or to underwrite issues on a firm commitment basis.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

080

Article 32(1)

 

 

Member States

Investment Firms

Investment firms' initial capital grandfathering clause

Member States may continue authorising investment firm and firms covered by Article 30 of Directive 2013/36/EU which were in existence on or before 31 December 1995, the own funds of which are less than the initial capital levels specified for them in Article 28(2), Article 29(1) or (3) or Article 30 of that Directive.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

090

Article 40

 

 

Competent Authorities

Credit Institutions

Reporting requirements to host competent authorities

The competent authorities of host Member States may, for information, statistical or supervisory purposes, require that all credit institutions having branches within their territories shall report to them periodically on their activities in those host Member States, in particular to assess whether a branch is significant in accordance with Article 51(1) of Directive 2013/36/EU.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

100

Article 129(2)

 

 

Member States

Investment Firms

Exemption from the requirement to maintain a capital conservation buffer for small and medium-sized investment firms

By way of derogation from paragraph 1 of Article 129, a Member State may exempt small and medium-sized investment firms from the requirements set out in that paragraph if such an exemption does not threaten the stability of the financial system of that Member State.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

110

Article 130(2)

 

 

Member States

Investment Firms

Exemption from the requirement to maintain a countercyclical capital buffer for small and medium-sized investment firms

By way of derogation from paragraph 1 of Article 130, a Member State may exempt small and medium-sized investment firms from the requirements set out in that paragraph if such an exemption does not threaten the stability of the financial system of that Member State.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

120

Article 133(18)

 

 

Member States

Credit Institutions and Investment firms

Requirement to maintain a systemic risk buffer

Member States may apply a systemic risk buffer to all exposures.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

130

Article 134(1)

 

 

Member States

Credit Institutions and Investment firms

Recognition of a systemic risk buffer rate

Other Member States may recognise the systemic risk buffer rate set according to Article 133 and may apply that buffer rate to domestically authorised institutions for the exposures located in the Member State setting that buffer rate.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

140

Article 152 first paragraph

 

 

Member Stattes

Credit Institutions

Reporting requirements to host competent authorities

The competent authorities of host Member States may, for statistical purposes, require that all credit institutions having branches within their territories shall report to them periodically on their activities in those host Member States.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

150

Article 152 second paragraph

 

 

Member States

Credit Institutions

Reporting requirements to host competent authorities

Host Member States may require that branches of credit institutions from other Member States provide the same information as they require from national credit institutions for that purpose.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

160

Article 160(6)

 

 

Member States

Credit Institutions and Investment firms

Transitional provisions for capital buffers

Member States may impose a shorter transitional period for capital buffers than that specified in paragraphs 1 to 4 of Article 160. Such a shorter transitional period may be recognised by other Member States.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

170

 

Article 4(2)

 

Member States or Competent Authorities

Credit Institutions and Investment firms

Treatment of indirect holdings in real estate

Member States or their competent authorities may allow shares constituting an equivalent indirect holding of immovable property to be treated as a direct holding of immovable property provided that such indirect holding is specifically regulated in the national law of the Member State and, when pledged as collateral, provides equivalent protection to creditors.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

180

 

Article 6(4)

 

Competent Authorities

Investment Firms

Application of requirements on an individual basis

Pending the report from the Commission in accordance with Article 508(3), competent authorities may exempt investment firms from compliance with the obligations laid down in Part Six (liquidity) taking into account the nature, scale and complexity of the investment firms' activities.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

190

 

Article 24(2)

 

 

 

Reporting and the compulsory use of IFRS

Competent authorities may require that institutions effect the valuation of assets and off-balance sheet items and the determination of own funds in accordance with International Accounting Standards as applicable under Regulation (EC) No 1606/2002).

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

200

 

Article 89(3)

 

Competent Authorities

Credit Institutions and Investment firms

Risk weighting and prohibition of qualifying holdings outside the financial sector

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

Credit Institutions and Investment firms

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

 

 

210

 

Article 95(2)

 

Competent Authorities

Investment Firms

Requirements for investment firms with limited authorisation to provide investment services

Competent authorities may set the own fund requirements for investment firms with limited authorisation to provide investment services as the own fund requirements that would be binding on those firms according to the national transposition measures in force on 31 December 2013 for Directive 2006/49/EC and Directive 2006/48/EC.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

220

 

Article 99(3)

 

Competent Authorities

Credit Institutions

Reporting on own funds requirements and financial information

Competent authorities may require those credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for the reporting of own funds on a consolidated basis pursuant to Article 24(2) of this Regulation to also report financial information as laid down in paragraph 2 of this Article.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

230

 

Article 124(2)

 

Competent Authorities

Credit Institutions and Investment firms

Risk weights and criteria applied to exposures secured by mortgages on immovable property

Competent authorities may set a higher risk weight or stricter criteria than those set out in Article 125(2) and Article 126(2), where appropriate, on the basis of financial stability considerations.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

240

 

Article 129(1)

 

 

 

Exposures in the form of covered bonds

The competent authorities may, after consulting EBA, partly waive the application of point (c) of the first subparagraph and allow credit quality step 2 for up to 10 % of the total exposure of the nominal amount of outstanding covered bonds of the issuing institution, provided that significant potential concentration problems in the Member States concerned can be documented due to the application of the credit quality step 1 requirement referred to in that point.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

250

 

Article 164(5)

 

Competent Authorities

Credit Institutions and Investment firms

Minimum values of exposure weighted average Loss Given Default (LGD) for exposures secured by property

Based on the data collected under Article 101 and taking into account forward-looking immovable property market developments and any other relevant indicators, the competent authorities shall periodically, and at least annually, assess whether the minimum LGD values in paragraph 4 of this Article are appropriate for exposures secured by residential property or commercial immovable property located in their territory. Competent authorities may, where appropriate on the basis of financial stability considerations, set higher minimum values of exposure weighted average LGD for exposures secured by immovable property in their territory.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

260

 

Article 178(1)(b)

 

Competent Authorities

Credit Institutions and Investment firms

Default of an obligor

Competent authorities may replace the 90 days with 180 days for exposures secured by residential property or SME commercial immovable property in the retail exposure class, as well as exposures to public sector entities.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

270

 

Article 284(4)

 

Competent Authorities

Credit Institutions and Investment firms

Exposure value

Competent authorities may require an α higher than 1.4 or permit institutions to use their own estimates in accordance with Article 284 (9)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

280

 

Article 284(9)

 

Competent Authorities

Credit Institutions and Investment firms

Exposure value

Competent authorities may permit institutions to use their own estimates of alpha

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

290

 

Article 327(2)

 

Competent Authorities

Credit Institutions and Investment firms

Netting between a convertible and an offsetting position in the underlying instrument

Competent authorities may adopt an approach under which the likelihood of a particular convertible's being converted is taken into account or require an own funds requirement to cover any loss which conversion might entail.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

300

 

Article 395(1)

 

Competent Authorities

Competent Authorities

Large exposure limits for exposures to institutions

Competent authorities may set a lower large exposure limit than EUR 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

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt covered bonds falling within the terms of Article 129(1), (3) and (6).

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

320

 

Article 400(2)(b) 493(3)(b)

 

Competent Authorities

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt asset items constituting claims on regional governments or local authorities of Member States.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

330

 

Article 400(2)(c) 493(3)(c)

 

Competent Authorities

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures incurred by an institution to its parent undertaking or subsidiaries.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

340

 

Article 400(2)(d) 493(3)(d)

 

Competent Authorities

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures to regional or central credit institutions with which the credit institution is associated in a network and which are responsible for cash-clearing operations within the network.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

350

 

Article 400(2)(e) 493(3)(e)

 

Competent Authorities

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures to credit institutions incurred by credit institutions, one of which operates on a non-competitive basis and provides or guarantees loans under legislative programmes or its statutes, to promote specified sectors of the economy under some form of government oversight and restrictions on the use of the loans, provided that the respective exposures arise from such loans that are passed on to the beneficiaries via credit institutions or from the guarantees of these loans.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

360

 

Article 400(2)(f) 493(3)(f)

 

Competent Authorities

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures to institutions, provided that those exposures do not constitute such institutions' own funds, do not last longer than the following business day and are not denominated in a major trading currency.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

370

 

Article 400(2)(g) 493(3)(g)

 

Competent Authorities

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures to central banks in the form of required minimum reserves held at those central banks which are denominated in their national currencies.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

380

 

Article 400(2)(h) 493(3)(h)

 

Competent Authorities

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures to central governments in the form of statutory liquidity requirements held in government securities which are denominated and funded in their national currencies provided that, at the discretion of the competent authority, the credit assessment of those central governments assigned by a nominated External Credit Assessment Institution is investment grade.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

390

 

Article 400(2)(i) 493(3)(i)

 

Competent Authorities

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt 50 % of medium/low risk off-balance sheet documentary credits and of medium/low risk off-balance sheet undrawn credit facilities referred to in Annex I and subject to the competent authorities' agreement, 80 % of guarantees other than loan guarantees which have a legal or regulatory basis and are given for their members by mutual guarantee schemes possessing the status of credit institutions.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

400

 

Article 400(2)(j) 493(3)(j)

 

Competent Authorities

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt legally required guarantees used when a mortgage loan financed by issuing mortgage bonds is paid to the mortgage borrower before the final registration of the mortgage in the land register, provided that the guarantee is not used as reducing the risk in calculating the risk-weighted exposure amounts.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

410

 

Article 400(2)(k) 493(3)(k)

 

Competent Authorities

Competent Authorities

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt assets items constituting claims on and other exposures to recognised exchanges.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

420

 

Article 412(5)

 

Member States

Credit Institutions

Liquidity coverage requirement

Member States may maintain or introduce national provisions in the area of liquidity requirements before binding minimum standards for liquidity coverage requirements are specified and fully introduced in the Union in accordance with Article 460.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

430

 

Article 412(5)

 

Member States or Competent Authorities

Credit Institutions

Liquidity coverage requirement

Member states or competent authorities may require domestically authorised institutions, or a subset of those institutions to maintain a higher liquidity coverage requirement up to 100 % until the binding minimum standard is fully introduced at a rate of 100 % in accordance with Article 460.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

440

 

Article 413(3)

 

Member States

Credit Institutions

Stable funding requirement

Member States may maintain or introduce national provisions in the area of stable funding requirements before binding minimum standards for net stable funding requirements are specified and introduced in the Union in accordance with Article 510.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

450

 

Article 415(3)

 

Competent Authorities

Credit Institutions

Liquidity reporting requirements

Competent authorities may continue to collect information through monitoring tools for the purpose of monitoring compliance with existing national liquidity standards, until the full introduction of binding liquidity requirements.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

460

 

Article 420(2)

 

Competent Authorities

Credit Institutions

Liquidity outflow rate

The competent authorities may apply an outflow rate up to 5 % for trade finance off-balance sheet related products, as referred to in Article 429 and Annex 1.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

470

 

Article 467(2)

 

Competent Authorities

Credit Institutions and Investment firms

Transitional treatment of unrealised losses measured at fair value

By way of derogation from paragraph 1 of Article 467, the competent authorities may, in cases where such treatment was applied before 1 January 2014, allow institutions not to include in any element of own funds unrealised gains or losses on exposures to central governments classified in the ‘Available for Sale’ category of EU-endorsed IAS 39.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

480

 

Article 467(3) second subparagraph

 

Competent Authorities

Credit Institutions and Investment firms

Transitional treatment of unrealised losses measured at fair value

Competent authorities shall determine and publish the applicable percentage in the ranges specified in points (a) to (d) of paragraph 2 of Article 467.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

490

 

Article 468(2)

 

Competent Authorities

Credit Institutions and Investment firms

Transitional treatment of unrealised gains measured at fair value

Competent authorities may permit institutions to include in the calculation of their Common Equity Tier 1 capital 100 % of their unrealised gains at fair value where under Article 467 institutions are required to include their unrealised losses measured at fair value in the calculation of Common Equity Tier 1 capital.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

500

 

Article 468(3)

 

Competent Authorities

Credit Institutions and Investment firms

Transitional treatment of unrealised gains measured at fair value

Competent authorities shall determine and publish the applicable percentage of unrealised gains in the ranges specified in points (a) to (c) of paragraph 2 of Article 468 that is removed from Common Equity Tier 1 capital.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

510

 

Article 471(1)

 

Competent Authorities

Credit Institutions and Investment firms

Exemption from deduction of equity holding in insurance companies from CET1 items

By way of derogation from Article 49(1), during the period from 1 January 2014 to 31 December 2022, competent authorities may permit institutions to not 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

Credit Institutions and Investment firms

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.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

530

 

Article 478(3)

 

Competent Authorities

Credit Institutions and Investment firms

Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items

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

Credit Institutions and Investment firms

Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests

Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

550

 

Article 480(3)

 

Competent Authorities

Credit Institutions and Investment firms

Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital

Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

560

 

Article 481(5)

 

Competent Authorities

Credit Institutions and Investment firms

Additional transitional filters and deductions

For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

570

 

Article 486(6)

 

Competent Authorities

Credit Institutions and Investment firms

Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items

Competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraph 5 of Article 486.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

580

 

Article 495(1)

 

Competent Authorities

Credit Institutions and Investment firms

Transitional treatment of equity exposures under the IRB approach

By way of derogation from Chapter 3 of Part Three, until 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.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

590

 

Article 496(1)

 

Competent Authorities

Credit Institutions and Investment firms

Transitional provision on the calculation of own fund requirements for exposures in the form of covered bonds

Until 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.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

600

 

 

Article 10(1)(b)(iii)

Competent Authorities

Credit Institutions

LCR - Liquid assets

The liquidity reserve held by the credit institution in a central bank is recognisable as Level 1 asset provided that it can be withdrawn in times of stress. The purposes under which central bank reserves may be withdrawn for the purposes of this Article must be specified in an agreement between the CA and the ECB or the central bank.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

610

 

 

Article 10(2)

Competent Authorities

Credit Institutions

LCR - Liquid assets

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 (a) and (b) 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)(c)(i)

Competent Authorities

Credit Institutions

LCR - Level 2B assets

Shares may constitute level 2B assets provided that they form part of a major stock index in a MS or in a third country, as identified as such by the CA of a MS or the relevant public authority in a third country.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

630

 

 

Article 12(3)

Competent Authorities

Credit Institutions

LCR - Level 2B assets

For credit institutions which in accordance with their statutes of incorporation are unable for reasons of religious observance to hold interest bearing assets, the competent authority may allow to derogate from points (ii) and (iii) of paragraph 1(b) of this Article, provided there is evidence of insufficient availability of non-interest bearing assets meeting these requirements and the non-interest bearing assets in question are adequately liquid in private markets.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

640

 

 

Article 24(6)

Competent Authorities

Credit Institutions

LCR - Outflows from stable deposits in a third country qualifying for the 3 % rate

Credit institutions may be authorised by their competent authority to multiply by 3 % the amount of the retail deposits covered by a deposit guarantee scheme in a third country equivalent to the scheme referred to in paragraph 1 if the third country allows this treatment.

[Y/N/NA]

Mandatory if Y

Mandatory if Y

 

 

(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.



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

Adressee

Scope

Denomination

Description of the option or discretion

Year(s) of application and the value in % (if applicable)

Exercised (Y/N/NA)

National text

References

Available in EN (Y/N)

Details / Comments

010

Date of the last update of information in this template

(dd/mm/yyyy)

 

011

Article 160(6)

 

Member States

Credit Institutions and Investment firms

Transitional provisions for capital buffers

Member States may impose a shorter transitional period for capital buffers than that specified in paragraphs 1 to 4 of Article 160. Such a shorter transitional period may be recognised by other Member States.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

012

 

Article 493(3)(a)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt covered bonds falling within the terms of Article 129(1), (3) and (6).

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

013

 

Article 493(3)(b)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt asset items constituting claims on regional governments or local authorities of Member States.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

014

 

Article 493(3)(c)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures incurred by an institution to its parent undertaking or subsidiaries.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

015

 

Article 493(3)(d)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures to regional or central credit institutions with which the credit institution is associated in a network and which are responsible for cash-clearing operations within the network.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

016

 

Article 493(3)(e)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures to credit institutions incurred by credit institutions, one of which operates on a non-competitive basis and provides or guarantees loans under legislative programmes or its statutes, to promote specified sectors of the economy under some form of government oversight and restrictions on the use of the loans, provided that the respective exposures arise from such loans that are passed on to the beneficiaries via credit institutions or from the guarantees of these loans.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

017

 

Article 493(3)(f)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures to institutions, provided that those exposures do not constitute such institutions' own funds, do not last longer than the following business day and are not denominated in a major trading currency.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

018

 

Article 493(3)(g)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures to central banks in the form of required minimum reserves held at those central banks which are denominated in their national currencies.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

019

 

Article 493(3)(h)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt exposures to central governments in the form of statutory liquidity requirements held in government securities which are denominated and funded in their national currencies provided that, at the discretion of the competent authority, the credit assessment of those central governments assigned by a nominated External Credit Assessment Institution is investment grade.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

020

 

Article 493(3)(i)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt 50 % of medium/low risk off-balance sheet documentary credits and of medium/low risk off-balance sheet undrawn credit facilities referred to in Annex I and subject to the competent authorities' agreement, 80 % of guarantees other than loan guarantees which have a legal or regulatory basis and are given for their members by mutual guarantee schemes possessing the status of credit institutions.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

021

 

Article 493(3)(j)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt legally required guarantees used when a mortgage loan financed by issuing mortgage bonds is paid to the mortgage borrower before the final registration of the mortgage in the land register, provided that the guarantee is not used as reducing the risk in calculating the risk-weighted exposure amounts.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

022

 

Article 493(3)(k)

Member States

Credit Institutions and Investment firms

Exemptions or partial exemptions to large exposures limits

Competent authorities may fully or partially exempt assets items constituting claims on and other exposures to recognised exchanges.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

023

 

Article 412(5)

Member States

Credit Institutions

Liquidity coverage requirement

Member States may maintain or introduce national provisions in the area of liquidity requirements before binding minimum standards for liquidity coverage requirements are specified and fully introduced in the Union in accordance with Article 460.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

024

 

Article 412(5)

Member States or Competent Authorities

Credit Institutions

Liquidity coverage requirement

Member states or competent authorities may require domestically authorised institutions, or a subset of those institutions to maintain a higher liquidity coverage requirement up to 100 % until the binding minimum standard is fully introduced at a rate of 100 % in accordance with Article 460.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

025

 

Article 413(3)

Member States

Credit Institutions

Stable funding requirement

Member States may maintain or introduce national provisions in the area of stable funding requirements before binding minimum standards for net stable funding requirements are specified and introduced in the Union in accordance with Article 510.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

026

 

Article 415(3)

Competent Authorities

Credit Institutions

Liquidity reporting requirements

Competent authorities may continue to collect information through monitoring tools for the purpose of monitoring compliance with existing national liquidity standards, until the full introduction of binding liquidity requirements.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

027

 

Article 467(2)

Competent Authorities

Credit Institutions and Investment firms

Transitional treatment of unrealised losses measured at fair value

By way of derogation from paragraph 1 of Article 467, the competent authorities may, in cases where such treatment was applied before 1 January 2014, allow institutions not to include in any element of own funds unrealised gains or losses on exposures to central governments classified in the ‘Available for Sale’ category of EU-endorsed IAS 39.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

028

 

Article 467(3)

Competent Authorities

Credit Institutions and Investment firms

Transitional treatment of unrealised losses measured at fair value

Applicable percentage of unrealised losses pursuant to Article 467(1) that are included in the calculation of Common Equity Tier 1 items (percentage in the ranges specified in paragraph 2 of that Article)

2014 (20 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

029

2015 (40 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

030

2016 (60 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

031

2017 (80 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

032

 

Article 468(2) 2nd subparagrap

Competent Authorities

Credit Institutions and Investment firms

Transitional treatment of unrealised gains measured at fair value

Competent authorities may permit institutions to include in the calculation of their Common Equity Tier 1 capital 100 % of their unrealised gains at fair value where under Article 467 institutions are required to include their unrealised losses measured at fair value in the calculation of Common Equity Tier 1 capital.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

033

 

Article 468(3)

Competent Authorities

Credit Institutions and Investment firms

Transitional treatment of unrealised gains measured at fair value

Competent authorities shall determine and publish the applicable percentage of unrealised gains in the ranges specified in points (a) to (c) of paragraph 2 of Article 468 that is removed from Common Equity Tier 1 capital.

2015 (60 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

034

2016 (40 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

035

2017 (20 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

036

 

Article 471(1)

Competent Authorities

Credit Institutions and Investment firms

Exemption from deduction of equity holding in insurance companies from CET1 items

By way of derogation from Article 49(1), during the period from 1 January 2014 to 31 December 2022, competent authorities may permit institutions to not 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

Credit Institutions and Investment firms

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.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

038

 

Article 478(2)

 

Credit Institutions and Investment firms

Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 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)(a)

 

Credit Institutions and Investment firms

Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items

Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences;

2014 (20 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

049

2015 (40 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

050

2016 (60 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

051

2017 (80 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

052

 

Article 478(3)(b)

 

Credit Institutions and Investment firms

Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items

Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48;

2014 (20 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

053

2015 (40 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

054

2016 (60 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

055

2017 (80 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

056

 

Article 478(3)(c)

 

Credit Institutions and Investment firms

Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items

Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56;

2014 (20 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

057

2015 (40 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

058

2016 (60 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

059

2017 (80 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

060

 

Article 478(3)(d)

 

Credit Institutions and Investment firms

Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items

Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66.

2014 (20 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

061

2015 (40 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

062

2016 (60 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

063

2017 (80 % to 100 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

064

 

Article 479(4)

 

Credit Institutions and Investment firms

Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests

Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479.

2014 (0 % to 80 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

065

2015 (0 % to 60 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

066

2016 (0 % to 40 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

067

2017 (0 % to 20 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

068

 

Article 480(3)

 

Credit Institutions and Investment firms

Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital

Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480.

2014 (0,2 to 1,0)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

069

2015 (0,4 to 1,0)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

070

2016 (0,6 to 1,0)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

071

2017 (0,8 to 1,0)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

072

 

Article 481(1)

 

Credit Institutions and Investment firms

 

Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481)

2014 (0 % to 80 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

073

2015 (0 % to 60 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

074

2016 (0 % to 40 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

075

2017 (0 % to 20 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

076

 

Article 481(5)

 

 

Additional transitional filters and deductions

For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article

2014 (0 % to 80 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

077

2015 (0 % to 60 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

078

2016 (0 % to 40 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

079

2017 (0 % to 20 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

080

 

Article 486(6)

 

Credit Institutions and Investment firms

Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items

Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)

2014 (60 % to 80 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

081

2015 (40 % to 70 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

082

2016 (20 % to 60 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

083

2017 (0 % to 50 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

084

2018 (0 % to 40 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

085

2019 (0 % to 30 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

086

2020 (0 % to 20 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

087

2021 (0 % to 10 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

088

Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)

2014 (60 % to 80 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

089

2015 (40 % to 70 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

090

2016 (20 % to 60 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

091

2017 (0 % to 50 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

092

2018 (0 % to 40 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

093

2019 (0 % to 30 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

094

2020 (0 % to 20 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

095

2021 (0 % to 10 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

096

Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article)

2014 (60 % to 80 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

097

2015 (40 % to 70 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

098

2016 (20 % to 60 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

099

2017 (0 % to 50 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

100

2018 (0 % to 40 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

101

2019 (0 % to 30 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

102

2020 (0 % to 20 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

103

2021 (0 % to 10 %)

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

104

 

Article 495(1)

 

Credit Institutions and Investment firms

Transitional treatment of equity exposures under the IRB approach

By way of derogation from Chapter 3 of Part Three, until 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.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 

105

 

Article 496(1)

 

Credit Institutions and Investment firms

Transitional provision on the calculation of own fund requirements for exposures in the form of covered bonds

Until 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.

[Year]

[Y/N/NA]

Mandatory if Y

Mandatory if Y

Mandatory if Y

 



PART 3

Variable elements of remuneration (Article 94 of Directive 2013/36 EU)

 

Directive 2013/36/EU

Adressee

Scope

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)(g)(i)

Member States or Competent Authorities

Credit Institutions and Investment firms

Maximum ratio between the variable and fixed components of remuneration (% set in national law calculated as variable component divided by fixed component of remuneration)

[Value in %]

[Y/N]

Mandatory if Y

Mandatory if Y

 

030

Article 94(1)(g)(ii)

Member States or Competent Authorities

Credit Institutions and Investment firms

Maximum level of the ratio between the variable and fixed components of remuneration which may be approved by shareholders or owners or members of the institution (% set in national law calculated as variable component divided by fixed component of remuneration)

[Value in %]

[Y/N]

Mandatory if Y

Mandatory if Y

 

040

Article 94(1)(g)(iii)

Member States or Competent Authorities

Credit Institutions and Investment firms

Maximum part of the total variable remuneration to which the discount rate may be applied (% of the total variable remuneration)

[Value in %]

[Y/N]

Mandatory if Y

Mandatory if Y

 

050

Article 94(1)(l)

Member States or Competent Authorities

Credit Institutions and Investment firms

Description of any restriction on the types and designs or prohibitions of instruments that can be used for the purposes of awarding variable remuneration

[Free text/value]

[Y/N]

Mandatory if Y

Mandatory if Y

 




ANNEX III



Supervisory review and evaluation process (SREP) (1)

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 CRD)

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 CRD)

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/2014/13) 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, 98 and 103 of CRD)

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 CRD)

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.


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.

(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 the CRD) and early intervention measures (within the meaning of Article 27 of the Bank Recovery and Resolution Directive (BRRD)) 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.


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

 Competent authorities shall not disclose supervisory actions or decisions directed at specific institutions. When publishing information on the general criteria and methodologies, competent authorities shall not disclose any supervisory measures directed at specific institutions, whether taken with respect to a single institution or to a group of institutions.

 Numerical cells shall include only numbers. There shall be no references to national currencies. The currency used is euros and non-euro area Member States shall convert their national currencies into euros using the ECB exchange rates (at the common reference date, i.e. the last day of the year under review), with one decimal place when disclosing amounts in millions.

 Unit of disclosure shall be in millions of euro for the reported monetary amounts (hereafter – MEUR).

 Percentages shall be disclosed with two decimals.

 If data is not being disclosed, the reason for non-disclosure shall be provided using the EBA nomenclature, i.e. N/A (for not available) or C (for confidential).

 The data shall be disclosed on an aggregated basis without identifying individual either credit institutions or investment firms.

 The references to COREP templates pursuant to the Commission implementing regulation (EU) No 680/2014 are provided in Parts 1 to 4, where available.

 Competent authorities shall collect data relating to XXXX year onwards on consolidated basis. This will ensure the consistency of the information collected.

 The templates of this Annex shall be read in conjunction with the reporting scope of consolidation hereby defined. To ensure efficient data collection, the information for credit institutions and investment firms shall be reported separately, but the same level of consolidation shall be applied in both cases.

 In order to ensure the coherence and comparability of reported data, the ECB shall publish only aggregate statistical data for supervised entities for which it conducts and exercises direct supervision at the reference date of the disclosure, while national competent authorities shall publish aggregate statistical data only for credit institutions not directly supervised by the ECB.

 Data shall be compiled only for investment firms subject to CRD. Investment firms which are not subject to CRD regime are excluded from the data collection exercise.



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

Total assets of the jurisdiction (1) as % of GDP (2)

 

[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 subsidiarie (5)

 

[Value]

070

Total assets of subsidiaries (in MEUR)

 

[Value]

 

Total capital and capital requirements of credit institutions

 

 

080

Total Common Equity Tier 1 capital as % of total capital (6)

CA1 (row 020 / row 010)

[Value]

090

Total Additional Tier 1 capital as % of total capital (7)

CA1 (row 530 / row 010)

[Value]

100

Total Tier 2 capital as % of total capital (8)

CA1 (row 750 / row 010)

[Value]

110

Total capital requirements (in MEUR) (9)

CA2 (row 010) * 8 %

[Value]

120

Total capital ratio (%) (10)

CA3 (row 050)

[Value]

 

Number and size of investment firms

 

 

130

Number of investment firms

 

[Value]

140

Total assets (in MEUR) (1)

 

[Value]

150

Total assets as % of GDP

 

[Value]

 

Total capital and capital requirements of investment firms

 

 

160

Total Common Equity Tier 1 capital as % of total capital (6)

CA1 (row 020 / row 010)

[Value]

170

Total Additional Tier 1 capital as % of total capital (7)

CA1 (row 530 / row 010)

[Value]

180

Total Tier 2 capital as % of total capital (8)

CA1 (row 750 / row 010)

[Value]

190

Total capital requirements (in MEUR) (9)

CA2 (row 010) *8 %

[Value]

200

Total capital ratio (%) (10)

CA3 (row 050)

[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 (1) of Article 4(1) of CRR. 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 CRR. 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)   

Ratio of Common Equity Tier 1 capital as defined in Article 50 of CRR to the own funds as defined in point (118) of Article 4(1) and Article 72 of CRR, expressed in percentage (%).

(7)   

Ratio of Additional Tier 1 Capital as defined in Article 61 of CRR to the own funds as defined in point (118) of Article 4(1) and Article 72 of CRR, expressed in percentage (%).

(8)   

Ratio of Tier 2 Capital as defined in Article 71 of CRR to the own funds as defined in point (118) of Article 4(1) and Article 72 of CRR, expressed in percentage (%).

(9)   

The 8 % of total risk exposure amount as defined in Articles 92(3), 95, 96 and 98 of CRR.

(10)   

The ratio of the own funds to the total risk exposure amount as defined in point (c) of Article 92(2) of CRR, expressed in percentage (%).



PART 2

Data on credit risk (year XXXX)

 

Credit risk data

Reference to COREP template

data

 

Credit institutions: Own funds requirements for credit risk

 

 

010

Credit institutions: own funds requirements for credit risk

% of total own funds requirements (1)

CA2 (row 040) / (row 010)

[Value]

020

Credit institutions: breakdown by approach

% based on the total number of credit institutions (2)

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 050) / (row 040)

[Value]

060

IRB approach when neither own estimates of Loss Given Default nor conversion factors are used

CR IRB, Foundation IRB (row 010, col 260) / CA2 (row 040)

[Value]

070

IRB approach when own estimates of Loss Given Default and/or conversion factors are used

CR IRB, Advanced IRB (row 010, col 260) / CA2 (row 040)

[Value]

080

Credit institutions: 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 250 / row 240)

[Value]

090

Central governments and central banks

CA2 (row 260 / row 240)

[Value]

100

Institutions

CA2 (row 270 / row 240)

[Value]

110

Corporates - SME

CA2 (row 280 / row 240)

[Value]

120

Corporates - Specialised Lending

CA2 (row 290 / row 240)

[Value]

130

Corporates - Other

CA2 (row 300 / row 240)

[Value]

140

IRB approach when own estimates of Loss Given Default and/or conversion factors are used

CA2 (row 310 / row 240)

[Value]

150

Central governments and central banks

CA2 (row 320 / row 240)

[Value]

160

Institutions

CA2 (row 330 / row 240)

[Value]

170

Corporates - SME

CA2 (row 340 / row 240)

[Value]

180

Corporates - Specialised Lending

CA2 (row 350 / row 240)

[Value]

190

Corporates - Other

CA2 (row 360 / row 240)

[Value]

200

Retail - Secured by real estate SME

CA2 (row 370 / row 240)

[Value]

210

Retail - Secured by real estate non-SME

CA2 (row 380 / row 240)

[Value]

220

Retail - Qualifying revolving

CA2 (row 390 / row 240)

[Value]

230

Retail - Other SME

CA2 (row 400 / row 240)

[Value]

240

Retail - Other non-SME

CA2 (row 410 / row 240)

[Value]

250

Equity IRB

CA2 (row 420 / row 240)

[Value]

260

Securitisation positions IRB

CA2 (row 430 / row 240)

[Value]

270

Other non credit-obligation assets

CA2 (row 450 / row 240)

[Value]

 

Credit risk data

Reference to COREP template

data

280

Credit institutions: Own funds requirements for credit risk

 

 

290

Credit institutions: breakdown by SA exposure class*

% based on total SA risk weighted exposure amount

Central governments or central banks

CA2 (row 070 / row 050)

[Value]

300

Regional governments or local authorities

CA2 (row 080 / row 050)

[Value]

310

Public sector entities

CA2 (row 090 / row 050)

[Value]

320

Multilateral Development Banks

CA2 (row 100 / row 050)

[Value]

330

International Organisations

CA2 (row 110 / row 050)

[Value]

340

Institutions

CA2 (row 120 / row 050)

[Value]

350

Corporates

CA2 (row 130 / row 050)

[Value]

360

Retail

CA2 (row 140 / row 050)

[Value]

370

Secured by mortgages on immovable property

CA2 (row 150 / row 050)

[Value]

380

Exposures in default

CA2 (row 160 / row 050)

[Value]

390

Items associated with particular high risk

CA2 (row 170 / row 050)

[Value]

400

Covered bonds

CA2 (row 180 / row 050)

[Value]

410

Claims on institutions and corporates with a short-term credit assessment

CA2 (row 190 / row 050)

[Value]

420

Collective investment undertakings

CA2 (row 200 / row 050)

[Value]

430

Equity

CA2 (row 210 / row 050)

[Value]

440

Other items

CA2 (row 211 / row 050)

[Value]

450

Securitisation positions SA

CA2 (row 220 / row 050)

[Value]

460

Credit institutions: breakdown by credit risk mitigation (CRM) approach

% based on the total number of credit institutions (3)

Financial collateral simple method

 

[Value]

470

Financial collateral comprehensive method

 

[Value]

 

Investment firms: Own funds requirements for credit risk

 

 

480

Investment firms: own funds requirements for credit risk

% of total own funds requirements (4)

CA2 (row 040) / (row 010)

[Value]

490

Investment firms: breakdown by approach

% based on the total number of investment firms (2)

SA

 

[Value]

500

IRB

 

[Value]

510

% based on total own funds requirements for credit risk (5)

SA

(CA2 (row 050) / (row 040)

[Value]

520

IRB

(CA2 (row 240) / row 040)

[Value]

 

 

 

 

 

 

 

Additional information on securitisation (in MEUR)

Reference to COREP template

data

 

Credit institutions: originator

 

 

530

Total amount of securitisation exposures originated on balance sheet and off-balance sheet

CR SEC SA (row 030, col 010) + CR SEC IRB (row 030, col 010)

[Value]

540

Total amount of securitisation positions retained (securitisation positions - original exposure pre conversion factors) on balance sheet and off-balance sheet

CR SEC SA (row 030, col 050) + CR SEC IRB (row 030, col 050)

[Value]

 

 

 

 

 

 

 

Exposures and losses from lending collateralised by immovable property (MEUR) (6)

Reference to COREP template

data

550

Use of residential property as collateral

Sum of exposures secured by residential property (7)

CR IP Losses (row 010, col 050)

[Value]

560

Sum of losses stemming from lending up to the reference percentages (8)

CR IP Losses (row 010, col 010)

[Value]

570

Of which: immovable property valued with mortgage lending value (9)

CR IP Losses (row 010, col 020)

[Value]

580

Sum of overall losses (10)

CR IP Losses (row 010, col 030)

[Value]

590

Of which: immovable property valued with mortgage lending value (9)

CR IP Losses (row 010, col 040)

[Value]

600

Use of commercial immovable property as collateral

Sum of exposures secured by immovable commercial property (7)

CR IP Losses (row 020, col 050)

[Value]

610

Sum of losses stemming from lending up to the reference percentages (8)

CR IP Losses (row 020, col 010)

[Value]

620

Of which: immovable property valued with mortgage lending value (9)

CR IP Losses (row 020, col 020)

[Value]

630

Sum of overall losses (10)

CR IP Losses (row 020, col 030)

[Value]

640

Of which: immovable property valued with mortgage lending value (9)

CR IP Losses (row 020, col 040)

[Value]

(1)   

Ratio of the own fund requirements for credit risk as defined in points (a) and (f) of Article 92(3) of CRR to the total own funds as defined in Articles 92(3), 95, 96 and 98 of CRR.

(2)   

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 %.

(3)   

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 %.

(4)   

Ratio of the own fund requirements for credit risk as defined in points (a) and (f) of Article 92(3) of CRR to the total own funds as defined in Articles 92(3), 95, 96 and 98 of CRR.

(5)   

The percentage of the own fund requirements of investment firms that apply the SA and IRB approach respectively in relation to the total own fund requirements for credit risk as defined in points (a) and (f) of Article 92(3) of CRR.

(6)   

The amount of the estimated losses shall be reported at the reporting reference date.

(7)   

As defined in points (c) and (f) of Article 101(1) of CRR, respectively; the market value and mortgage lending value according to points (74) and (76) of Article 4 (1); only for the part of exposure treated as fully and completely secured according to Article 124 (1) of CRR;

(8)   

As defined in points (a) and (d) of Article 101(1) of CRR, respectively; the market value and mortgage lending value according to points (74) and (76) of Article 4 (1).

(9)   

When the value of the collateral has been calculated as mortgage lending value.

(10)   

As defined in points (b) and (e) of Article 101(1) of CRR, respectively; the market value and mortgage lending value according to points (74) and (76) of Article 4 (1).



PART 3

Data on market risk (1) (year XXXX)

 

Market risk data

Reference to COREP template

data

 

Credit institutions: Own funds requirements for market risk

 

 

010

Credit institutions: own funds requirements for market risk

% of total own funds requirements (2)

CA2 (row 520) / (row 010)

[Value]

020

Credit institutions: breakdown by approach

% based on the total number of credit institutions (3)

Standardised approach

 

[Value]

030

Internal models

 

[Value]

040

% based on total own funds requirements for market risk

Standardised approach

CA2 (row 530) / (row 520)

[Value]

050

Internal models

CA2 (row 580) / (row 520)

[Value]

 

Investment firms: Own funds requirements for market risk

 

 

060

Investment firms: own funds requirements for market risk

% of total own funds requirements (2)

CA2 (row 520) / (row 010)

[Value]

070

Investment firms: breakdown by approach

% based on the total number of investment firms (3)

Standardised approach

 

[Value]

080

Internal models

 

[Value]

090

% based on total own funds requirements for market risk

Standardised approach

CA2 (row 530) / (row 520)

[Value]

100

Internal models

CA2 (row 580) / (row 520)

[Value]

(1)   

The template shall include information on all institutions and not only on those with market risk positions.

(2)   

Ratio of the total risk exposure amount for position, foreign exchange and commodities risks as defined in point (i) of point (b), points (i) and (iii) of point (c) of Articles 92(3) of CRR and point (b) of Article 92(4) of CRR to the total risk exposure amount as defined in Articles 92(3), 95, 96 and 98 of CRR (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 %, 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: Own funds requirements for operational risk

 

 

010

Credit institutions: own funds requirements for operational risk

% of total own funds requirements (1)

CA2 (row 590) / (row 010)

[Value]

020

Credit institutions: breakdown by approach

% based on the total number of credit institutions (2)

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 600) / (row 590)

[Value]

060

TSA/ASA

CA2 (row 610) / (row 590)

[Value]

070

AMA

CA2 (row 620) / (row 590)

[Value]

 

Credit institutions: Losses due to operational risk

 

 

080

Credit institutions: total gross loss

Total gross loss as % of total gross income (3)

OPR Details (row 920, col 080) / OPR ((sum (row 010 to row 130), col 030)

[Value]

 

Investment firms: Own funds requirements for operational risk

 

 

090

Investment firms: own funds requirements for operational risk

% of total own funds requirements (1)

CA2 (row 590) / (row 010)

[Value]

100

Investment firms: breakdown by approach

% based on the total number of investment firms (2)

BIA

 

[Value]

110

TSA/ASA

 

[Value]

120

AMA

 

[Value]

130

% based on total own funds requirements for operational risk

BIA

CA2 (row 600) / (row 590)

[Value]

140

TSA/ASA

CA2 (row 610) / (row 590)

[Value]

150

AMA

CA2 (row 620) / (row 590)

[Value]

 

Investment firms: Losses due to operational risk

 

 

160

Investment firms: total gross loss

Total gross loss as % of total gross income (3)

OPR Details (row 920, col 080) / OPR (sum (row 010 to row 130), col 030)

[Value]

(1)   

Ratio of the total risk exposure amount for operational risk as defined in Article 92(3) of CRR to the total risk exposure amount as defined in Articles 92(3), 95, 96 and 98 of CRR (in %).

(2)   

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 some investment firms are not obliged to count operational risk capital charges.

(3)   

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 (1) (year XXXX)

 

Supervisory measures

data

 

Credit institutions

 

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]

 

 

 

 

 

Supervisory measures

data

 

Investment firms

 

037

Supervisory measures taken in accordance with Article 102(1)(a)

Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU:

[Value]

038

to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)]

[Value]

039

to reinforce governance arrangements and internal capital management [Article 104(1)(b)]

[Value]

040

to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)]

[Value]

041

to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)]

[Value]

042

to restrict/limit business or activities [Article 104(1)(e)]

[Value]

043

to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)]

[Value]

044

to limit variable remuneration [Article 104(1)(g)]

[Value]

045

to strengthen own funds by using net profits [Article 104(1)(h)]

[Value]

046

to restrict/prohibit distributions or interest payments [Article 104(1)(i)]

[Value]

047

to impose additional or more frequent reporting requirements [Article 104(1)(j)]

[Value]

048

to impose specific liquidity requirements [Article 104(1)(k)]

[Value]

049

to impose additional disclosure requirements [Article 104(1)(l)]

[Value]

050

Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU)

[Value]

051

Supervisory measures taken in accordance with Article 102(1)(b) and other provisions of Directive 2013/36/EU or Regulation (EU) No 575/2013

Total number of supervisory measures taken in accordance with Article 104(1) of Directive 2013/36/EU:

[Value]

052

to hold own funds in excess of the minimum capital requirements [Article 104(1)(a)]

[Value]

053

to reinforce governance arrangements and internal capital management [Article 104(1)(b)]

[Value]

054

to present a plan to restore compliance with supervisory requirements [Article 104(1)(c)]

[Value]

055

to apply a specific provisioning policy or treatment of assets [Article 104(1)(d)]

[Value]

056

to restrict/limit business or activities [Article 104(1)(e)]

[Value]

057

to reduce the risk inherent in the activities, products and systems [Article 104(1)(f)]

[Value]

058

to limit variable remuneration [Article 104(1)(g)]

[Value]

059

to strengthen own funds by using net profits [Article 104(1)(h)]

[Value]

060

to restrict/prohibit distributions or interest payments [Article 104(1)(i)]

[Value]

061

to impose additional or more frequent reporting requirements [Article 104(1)(j)]

[Value]

062

to impose specific liquidity requirements [Article 104(1)(k)]

[Value]

063

to impose additional disclosure requirements [Article 104(1)(l)]

[Value]

064

Number and nature of other supervisory measures taken (not listed in Article 104(1) of Directive 2013/36/EU)

[Value]

 

 

 

 

 

Administrative penalties (2)

data

 

Credit institutions

 

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)(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)(b)]

[Value]

074

withdrawals of authorisation of credit institution [Article 67(2)(c)]

[Value]

075

temporary bans against natural person from exercising functions in credit institutions [Article 67(2)(d)]

[Value]

076

administrative pecuniary penalties imposed on legal/natural person [points (e) to (g) of Article 67(2)]

[Value]

077

Number and nature of other administrative penalties applied (not specified in Article 67(2) of Directive 2013/36/EU)

[free text]

 

Investment firms

 

078

Administrative penalties (for breaches of authorisation/ acquisitions of qualifying holding requirements)

Total number of administrative penalties from Article 66(2) of Directive 2013/36/EU applied:

[Value]

079

public statements identifying the natural/legal person responsible and the nature of the breach [Article 66(2)(a)]

[Value]

080

orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 66(2)(b)]

[Value]

081

administrative pecuniary penalties imposed on a legal person [points (c) to (e) of Article 66(2)]

[Value]

082

suspensions of the voting rights of shareholders [Article 66(2)(f)]

[Value]

083

Number and nature of other administrative penalties applied (not specified in Article 66(2) of Directive 2013/36/EU)

[Value]

084

Administrative penalties (for other breaches of requirements imposed by Directive 2013/36/EU or Regulation (EU) No 575/2013)

Total number of administrative penalties from Article 66(2) of Directive 2013/36/EU applied:

[Value]

085

public statements identifying the natural/legal person responsible and the nature of the breach [Article 67(2)(a)]

[Value]

086

orders requiring the natural/legal person responsible to cease the conduct and to desist from a repetition of that conduct [Article 67(2)(b)]

[Value]

087

withdrawals of authorisation of investment firms [Article 67(2)(c)]

[Value]

088

temporary bans against natural person from exercising functions in investment firms [Article 67(2)(d)]

[Value]

089

administrative pecuniary penalties imposed on legal/natural person [points (e) to (g) of Article 67(2)]

[Value]

090

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)   

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 (1) (year XXXX)

 

Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Five, Seven and Eight of Regulation (EU) No 575/2013

 

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 to Five and Eight of Regulation (EU) No 575/2013

 

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(1) 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(3) 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

 

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.

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