Rules and guidance
ANNEX ISupplementary provisions
ANNEX I Rules and guidance List of templates Part 1 Transposition of Directive 2013/36/EU Part 2 Model approval Part 3 Specialised lending exposures Part 4 Credit risk mitigation Part 5 Specific disclosure requirements applied to institutions Part 6 Waivers for the application of prudential requirements Part 7 Qualifying holdings in a credit institution Part 8 Regulatory and financial reporting Part 1 Transposition of Directive 2013/36/EU Transposition of provisions of Directive 2013/36/EU Provisions of Directive 2013/36/EU Links to national text ( 1 ) Reference(s) to national provisions ( 2 ) Available in EN (Y/N) 010 Date of the last update of information in this template (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 21b 060 2. Qualifying holding in a credit institution Articles 22 to 27 080 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 159 361 1a. Transitional provisions on financial holding companies and mixed financial holding companies Article 159a 370 1. Transitional provisions for capital buffers Article 160 380 2. Final provisions Articles 161 to 165 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), point (e) Condition for applying a 0 % volatility adjustment Under the Financial collateral Comprehensive Method institutions may apply a 0 % volatility adjustment provided that the transaction is settled in a settlement system proven for that type of transaction Detailed description on how the competent authority considers the settlement system as a proven system [free text] 050 Article 227(2), point (f) Condition for applying a 0 % volatility adjustment Under the Financial collateral Comprehensive Method institutions may apply a 0 % volatility adjustment provided that the documentation covering the agreement or transaction is standard market documentation for repurchase transactions or securities lending or borrowing transactions in the securities concerned Specification of the documentation to be considered as standard market documentation [free text] 060 Article 229(1) Valuation principles for immovable property collateral under the IRB approach The immovable property may be valued by an independent valuer at or at less than the mortgage lending value in the Member States that have laid down rigorous criteria for the assessment of this mortgage lending value in statutory or regulatory provisions Criteria set out in the national legislation for the assessment of the mortgage lending value [free text] Part 5 Specific disclosure requirements applied to institutions Directive 2013/36/EU Regulation (EU) No 575/2013 Provision Information to be provided by the competent authority 010 Date of the last update of information in this template (dd/mm/yyyy) 020 Article 106(1), point (a) Competent authorities may require institutions to publish information referred to in Part Eight of Regulation (EU) No 575/2013 more than once per year, and to set deadlines for publication Frequency and deadlines for publication applicable to institutions [free text] 030 Article 106(1), point (b) Competent authorities may require institutions to use specific media and locations for publications other than the financial statements Types of specific media to be used by institutions [free text] Part 6 Waivers for the application of prudential requirements Regulation (EU) No 575/2013 Provisions Description Information to be provided by the competent authority 010 Date of the last update of the information in this template (dd/mm/yyyy) 020 Article 7(1) and (2) (Individual waivers for subsidiaries) Waiver of the application on an individual basis of prudential requirements set out in Parts Two, Three, Four, Seven, Seven A and Eight of Regulation (EU) No 575/2013 and in Chapter 2 of Regulation (EU) 2017/2402 The waiver may be granted to any subsidiary of an institution, where both the subsidiary and the institution are subject to authorisation and supervision by the Member State concerned, and the subsidiary is included in the supervision on a consolidated basis of the institution which is the parent undertaking, and all conditions in letters (a) to (d) of Article 7(1) are satisfied. Criteria to be applied by the competent authority to assess that the conditions in letters (a) to (d) of Article 7(1) are met. [free text] 030 Article 7(3) (Individual waivers for parent institutions) Waiver of the application on an individual basis of prudential requirements set out in Parts Two, Three, Four, Seven, Seven A and Eight of Regulation (EU) No 575/2013 and in Chapter 2 of Regulation (EU) 2017/2402 The waiver may be granted to a parent institution in a Member State where that institution is subject to authorisation and supervision by the Member State concerned, and it is included in the supervision on a consolidated basis, provided that the conditions set out in points (a) and (b) of Article 7(3) are satisfied. Criteria to be applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities and that the risk evaluation, measurement and control procedures relevant for consolidated supervision cover the parent institution in a Member State. [free text] 040 Article 8(1) and (2) (Liquidity waivers for subsidiaries) Waiver of the application on an individual basis of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013 where all conditions in letters (a) to (d) of Article 8(1) are satisfied The waiver may be granted to institutions within a sub-group provided that these institutions satisfy the conditions laid down in letters (a) to (d) of Article 8(1). Among these the requirement that they have entered into contracts that, to the satisfaction of the competent authorities, provide for the free movement of funds between them to enable them to meet their individual and joint obligations as they become due pursuant to point (c) of Article 8(1). Criteria to be applied by the competent authority to assess whether the conditions in letters (a) to (d) of Article 8(1) are met. [free text] Article 8(3) (Cross-border liquidity waivers) Waiver of the application of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013 where institutions of the single liquidity sub-group are authorised in several member States. The waiver may be granted to the institutions within the single sub-group whose competent authorities agree on the elements set out in letters (a) to (f) of Article 8(3) and after following the procedure set out in Article 21. Criteria to be applied by the competent authority to assess whether the elements set out in letters (a) to (f) of Article 8(3) are met. [free text] 050 Article 9(1) (Individual consolidation method) Permission granted to parent institutions to incorporate subsidiaries in the calculation of their prudential requirements set out in Parts Two, Three, Four, Seven, Seven A and Eight of Regulation (EU) No 575/2013 and in Chapter 2 of Regulation (EU) 2017/2402 The permission is granted only where the parent institution demonstrates fully to the competent authorities that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds, or repayment of liabilities when due by the subsidiary incorporated in the calculation of requirements to its parent institution pursuant to Article 9(2). Criteria to be applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities [free text] 060 Article 10 (Credit institutions permanently affiliated to a central body) Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Eight of Regulation (EU) No 575/2013 and Chapter 2 of Regulation (EU) 2017/2402 Member States may maintain and make use of existing national legislation regarding the application of the waiver as long as it does not conflict with the Regulation (EU) No 575/2013 or Directive 2013/36/EU Applicable national law / regulation regarding the application of the waiver [reference to national text] Part 7 Qualifying holdings in a credit institution Directive 2013/36/EU Assessment criteria and information that is necessary for assessing the suitability of the proposed acquirer seeking to acquire a credit institution and the financial soundness of the proposed acquisition Information to be provided by the competent authority 010 Date of the last update of information in this template (dd/mm/yyyy) 020 Article 23(1), point (a) Reputation of the proposed acquirer Description on how the competent authority assesses the integrity of the proposed acquirer [free text] 030 Description on how the competent authority assesses the professional competence of the proposed acquirer [free text] 040 Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU [free text] 050 Article 23(1), point (b) Reputation, knowledge, skills and experience of any member of the management body who will direct the business of the credit institution Description on how the competent authority assesses the reputation, knowledge, skills and experience of members of management body [free text] 060 Article 23(1), point (c) Financial soundness of the proposed acquirer Description on how the competent authority assesses the financial soundness of the proposed acquirer [free text] 070 Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU [free text] 080 Article 23(1), point (d) Compliance of the credit institution with the prudential requirements Description on how the competent authority assesses whether or not the credit institution will be able to comply with the prudential requirements [free text] 090 Article 23(1), point (e) Suspicion of money laundering or terrorist financing Description on how the competent authority assesses whether or not there are reasonable grounds to suspect money laundering or terrorist financing [free text] 100 Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU [free text] 110 Article 23(4) List specifying the information to be provided to the competent authorities at the time of notification List of information that must be provided by the proposed acquirer at the time of notification in order for the competent authority to carry out the assessment of the proposed acquirer and the proposed acquisition [free text] Part 8 Regulatory and financial reporting 010 Date of the last update of information in this template (dd/mm/yyyy) 020 Implementation of the reporting on financial information in accordance with the Commission Implementing Regulation (EU) 2021/451 030 Is the application of the requirement set out in Article 430(3) of Regulation (EU) No 575/2013 extended to institutions which do not apply international accounting standards as applicable under Regulation (EC) No 1606/2002? [Yes/No] 040 If so, what accounting frameworks apply to these institutions? [free text] 050 If so, which is the level of application of the reporting? (solo/consolidated/sub-consolidated basis) [free text] 060 Is the application of requirement set out in Article 430(3) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms? [Yes/No] 070 If so, what types of financial entities (e.g. financial firms) are subject to these reporting requirements? [free text] 080 If so, what is the size of these financial entities in terms of total balance sheet (on a solo basis)? [free text] 090 Are XBRL standards used for submitting the reporting to the competent authority? [Yes/No] 100 Implementation of the reporting on own funds and own funds requirements in accordance with Commission Implementing Regulation (EU) 2021/451 110 Is the application of requirements set out in Article 430(1), point (a) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms? [Yes/No] 120 If so, what accounting frameworks apply to these financial entities? [free text] 130 If so, what types of financial entities (e.g. financial firms) are subject to these reporting requirements? [free text] 140 If so, what is the size of these financial entities in terms of total balance sheet (on a solo basis)? [free text] 150 Are XBRL standards used for submitting the reporting to the competent authority? [Yes/No] ( 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.