Compliance with EBA guidelines and recommendations
The European Banking Authority (EBA) and the Joint Committee of the European Supervisory Authorities issue guidelines or recommendations in the field of banking supervision. In accordance with Article 16 of Regulation No. 1093/2010 establishing a European Banking Authority, the competent authorities must inform the EBA whether they comply or intend to comply with these. If an authority does not comply or intend to comply it must explain why.
The table below contains those guidelines and recommendations which have applied to the ECB since it assumed its supervisory tasks on 4 November 2014, and shows the dates on which the ECB notified the EBA of its compliance or intention to comply.
The EBA website is the official source of information on EBA guidelines and recommendation. The EBA publishes compliance tables together with each set of guidelines or recommendation.
EBA Guidelines
| Number | EBA Guidelines | Date on which ECB notified EBA of compliance or intention to comply |
|---|---|---|
| EBA/GL/2021/11 | Guidelines on recovery plan indicators under Article 9 of Directive 2014/59/EU | 02.02.2022 |
| EBA/GL/2021/10 | Guidelines on stress tests of deposit guarantee schemes under Directive 2014/49/EU repealing and replacing Guidelines EBA/GL/2016/04 | 31.01.2022 |
| EBA/GL/2021/09 | Guidelines specifying the criteria to assess the exceptional cases when institutions exceed the large exposure limits of Article 395(1) of Regulation (EU) No 575/2013 and the time and measures to return to compliance pursuant to Article 396(3) of Regulation (EU) No 575/2013 | 17.12.2021 |
| EBA/GL/2021/08 | Guidelines on the monitoring of the threshold and other procedural aspects on the establishment of intermediate EU parent undertakings under Article 21b of Directive 2013/36/EU | 18.02.2022 |
| EBA/GL/2021/07 | Guidelines on criteria for the use of data inputs in the risk-measurement model referred to in Article 325bc of Regulation (EU) No 575/2013 | 06.10.2021 |
| EBA/GL/2021/06 | Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body and key function holders under Directive 2013/36/EU and Directive 2014/65/EU | 29.12.2021 |
| EBA/GL/2021/05 | Guidelines on internal governance under Directive 2013/36/EU | 08.12.2021 |
| EBA/GL/2021/04 | Guidelines on sound remuneration policies under Directive 2013/36/EU | 08.12.2021 |
| EBA/GL/2021/01 | Guidelines specifying the conditions for the application of the alternative treatment of institutions’ exposures related to ‘tri-party repurchase agreements’ set out in Article 403(3) of Regulation (EU) 575/2013 for large exposures purposes | 28.06.2021 |
| EBA/GL/2020/15 | Guidelines amending Guidelines EBA/GL/2020/02 on legislative and non-legislative moratoria on loan repayments applied in the light of the COVID-19 crisis | 28.01.2021 |
| EBA/GL/2020/14 | Guidelines on the specification and disclosure of systemic importance indicators | 08.02.2021 |
| EBA/GL/2020/13 | Guidelines on the appropriate subsets of sectoral exposures to which competent or designated authorities may apply a systemic risk buffer in accordance with Article 133(5)(f) of Directive 2013/36/EU | 28.05.2021 |
| EBA/GL/2020/12 | Guidelines amending Guidelines EBA/GL/2018/01 on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 (CRR) on the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds to ensure compliance with the CRR ‘quick fix’ in response to the COVID-19 pandemic | 27.01.2021 |
| EBA/GL/2020/11 | Guidelines on supervisory reporting and disclosure requirements in compliance with the CRR ‘quick fix’ in response to the COVID-19 pandemic | 27.01.2021 |
| EBA/GL/2020/10 | Guidelines on the pragmatic 2020 supervisory review and evaluation process in light of the COVID‐19 crisis | 14.09.2020 |
| EBA/GL/2020/09 | Guidelines on the treatment of structural FX under Article 352(2) of Regulation (EU) No 575/2013 | 03.12.2021 |
| EBA/GL/2020/08 | Guidelines amending Guidelines EBA/GL/2020/02 on legislative and non-legislative moratoria | 24.07.2020 |
| EBA/GL/2020/07 | Guidelines on reporting and disclosure of exposures subject to measures applied in response to the COVID‐19 crisis | 04.08.2020 |
| EBA/GL/2020/06 | Guidelines on loan origination and monitoring | 30.08.2021 |
| EBA/GL/2020/05 | Guidelines on Credit Risk Mitigation for institutions applying the Internal Ratings Based approach with own estimates of loss given default | 03.12.2021 |
| EBA/GL/2020/04 | Guidelines on the determination of the weighted average maturity (WAM) of the contractual payments due under the tranche | 09.06.2020 |
| EBA/GL/2020/03 | Guidelines on the equivalence of confidentiality regimes | 16.10.2020 |
| EBA/GL/2020/02 | Guidelines on legislative and non-legislative moratoria on loan repayments applied in the light of the COVID-19 crisis | 24.07.2020 |
| EBA/GL/2019/05 | Guidelines on harmonised definitions and templates for funding plans | 22.03.2021 |
| EBA/GL/2019/04 | Guidelines on ICT and security risk management | 12.01.2021 |
| EBA/GL/2019/03 | Guidelines for the estimation of LGD appropriate for an economic downturn | 22.03.2021 |
| EBA/GL/2019/02 | Guidelines on outsourcing arrangements | 16.08.2019 |
| EBA/GL/2019/01 | Guidelines on specification of types of exposures to be associated with high risk | 03.05.2019 |
| EBA/GL/2018/10 | Guidelines on disclosure of non-performing and forborne exposures | 12.01.2021 |
| EBA/GL/2018/09 | Guidelines on the STS criteria for Non-ABCP securitisation | 29.05.2019 |
| EBA/GL/2018/08 | Guidelines on the STS criteria for ABCP securitisation | 29.05.2019 |
| EBA/GL/2018/06 | Guidelines on management of non-performing and forborne exposures | 01.07.2019 |
| EBA/GL/2018/04 | Guidelines on institutions’ stress testing | 15.02.2019 |
| EBA/GL/2018/03 | Guidelines on the revised common procedures and methodologies for the supervisory review and evaluation process (SREP) and supervisory stress testing | 15.02.2019 |
| EBA/GL/2018/02 | Guidelines on the management of interest rate risk arising from non-trading book activities | 01.07.2019 |
| EBA/GL/2018/01 | Guidelines on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 as regards transitional arrangements for mitigating the impact of the introduction of IFRS 9 on own funds | 07.02.2018 |
| EBA/GL/2017/16 | Guidelines on PD estimation, LGD estimation and the treatment of defaulted exposures | 22.03.2021 |
| EBA/GL/2017/15 | Guidelines on connected clients | 12.04.2018 |
| EBA/GL/2017/14 | Guidelines on supervision of significant branches | 20.03.2018 |
| EBA/GL/2017/11 | Guidelines on Internal Governance | 22.05.2018 |
| EBA/GL/2017/06 | Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses | 18.01.2018 |
| EBA/GL/2017/05 | Guidelines on ICT Risk Assessment under the Supervisory Review and Evaluation process (SREP) | 04.01.2018 |
| EBA/GL/2017/01 | Guidelines on LCR disclosure to complement the disclosure of liquidity risk management under Article 435 of Regulation (EU) No 575/2013 | 01.10.2017 |
| EBA/GL/2016/11 | Guidelines on disclosure requirements under Part Eight of Regulation (EU) No 575/2013 | 18.08.2017 |
| EBA/GL/2016/10 | Guidelines on ICAAP and ILAAP information collected for SREP purposes | 17.02.2017 |
| EBA/GL/2016/09 | Guidelines on corrections to modified duration for debt instruments under the second subparagraph of Article 340(3) of Regulation (EU) 575/2013 | 06.03.2017 |
| EBA/GL/2016/08 | Guidelines on implicit support for securitisation transactions | 23.01.2017 |
| EBA/GL/2016/07 | Guidelines on the application of the definition of default under Article 178 of Regulation (EU) No 575/2013 | 22.03.2021 |
| EBA/GL/2016/05 | Guidelines on communication between competent authorities supervising credit institutions and the statutory auditor(s) and the audit firm(s) carrying out the statutory audit of credit institutions | 05.01.2017 |
| EBA/GL/2016/04 | Guidelines on stress tests of deposit guarantee schemes under Directive 2014/49/EU | 15.12.2016 |
| EBA/GL/2016/03 | Guidelines on the provision of information in summary or collective form for the purposes of Article 84(3) of Directive 2014/59/EU | 14.09.2016 |
| EBA/GL/2016/01 | Revised guidelines on the further specification of the indicators of global systemic importance and their disclosure | 06.07.2017 |
| EBA/GL/2015/22 | Guidelines on sound remuneration policies under Articles 74(3) and 75(2) of Directive 2013/36/EU and disclosures under Article 450 of Regulation (EU) No 575/2013 | 05.08.2016 |
| EBA/GL/2015/21 | Guidelines on the minimum criteria to be fulfilled by a business reorganisation | 19.07.2016 |
| EBA/GL/2015/20 | Guideline on the limits on exposures to shadow banking entities which carry out banking activities outside a regulated framework under Article 395(2) of Regulation (EU) No 575/2013 | 03.08.2016 |
| EBA/GL/2015/17 | Guidelines specifying the conditions for group financial support under Article 23 of Directive 2014/59/EU | 05.02.2016 |
| EBA/GL/2015/16 | Guidelines on the application of simplified obligations under Article 4(5) of Directive 2014/59/EU | 12.01.2016 |
| EBA/GL/2015/09 | Guidelines on payment commitments under Directive 2014/49/EU on deposit guarantee schemes | 18.12.2015 |
| EBA/GL/2015/08 | Guidelines on the management of interest rate risk arising from non-trading activities | 24.11.2015 |
| EBA/GL/2015/07 | Guidelines on the interpretation of the different circumstances when an institution shall be considered as failing or likely to fail under Article 32(6) of Directive 2014/59/EU | 06.10.2015 |
| EBA/GL/2015/03 | Guidelines on triggers for use of early intervention measures pursuant to Article 27(4) of Directive 2014/59/EU | 23.09.2015 |
| EBA/GL/2015/02 | Guidelines on the minimum list of qualitative and quantitative recovery plan indicators | 01.09.2015 |
| EBA/GL/2014/14 | Guidelines on materiality, proprietary and confidentiality and on disclosure frequency under Articles 432(1), 432(2) and 433 of Regulation (EU) No 575/2013 (3 mandates) | 05.06.2015 |
| EBA/GL/2014/13 | Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP) | 02.04.2015 |
| EBA/GL/2014/10 | Guidelines on the criteria to determine the conditions of application of Article 131(3) of Directive 2013/36/EU (CRD) in relation to the assessment of other systemically important institutions (O-SIIs) | 01.04.2015 |
Joint Guidelines
| Number | Joint Guidelines | Date on which ECB notified EBA of compliance or intention to comply |
|---|---|---|
| EBA/GL/2017/12 | Joint guidelines on the assessment of the suitability of members of the management body and key function holders under Directive 2013/36/EU and Directive 2014/65/EU | 22.05.2018 |
| JC/GL/2016/01 | Joint Guidelines on the prudential assessment of acquisitions and increases of qualifying holdings in the financial sector | 07.07.2017 |
| JC/GL/2014/01 | Joint Guidelines on the convergence of supervisory practices relating to the consistency of supervisory coordination arrangements for financial conglomerates | 08.01.2021 |
Recommendations
| Number | EBA Recommendation | Date on which ECB notified EBA of compliance or intention to comply |
|---|---|---|
| EBA/Rec/2018/03 | Recommendations amending EBA/Rec/2015/01 on the equivalence of confidentiality regimes | 05.08.2019 |
| EBA/Rec/2018/01 | Recommendations amending Recommendations EBA/Rec/2015/01 on the equivalence of confidentiality regimes | 31.10.2018 |
| EBA/Rec/2017/03 | Recommendations on outsourcing to cloud service providers | 20.06.2018 |
| EBA/Rec/2017/02 | Recommendation on the coverage of entities in the group recovery plan | 26.03.2018 |
| EBA/Rec/2017/01 | Recommendations amending EBA/Rec/2015/01 on equivalence of confidentiality regimes (amending EBA/Rec/2017/01) | 12.01.2017 |
| EBA/Rec/2015/01 (as amended) | Recommendations on the equivalence of confidentiality regimes | 02.04.2015 |
Last updated: 04.03.2022