Article 495(3) of Regulation (EU) No 575/2013 (Capital Requirements Regulation – CRR) allows competent authorities temporarily to exempt from the internal ratings-based (IRB) treatment certain equity exposures held by institutions as at 31 December 2007. This provision was already included in...

The study had a threefold objective: Collecting data and evidence, testing a range of remedies to improve consumer decision-making and interest in cross-border offers, and estimating savings consumers could make. The preparatory phase involved the collection of qualitative and quantitative...

As part of their respective mandates to protect investors, depositors and policy holders, the three European Supervisory Authorities, the EBA, ESMA and EIOPA are concerned about the practices used by some financial institutions to comply with enhanced prudential requirements under the CRD/R IV,...

This study focuses on the assessment of index tools for agricultural insurances. Index insurances basically differ from traditional agricultural insurances in that they do not refer to the actual farm losses, but to the losses evaluated from an index. This index can be, for example, some area...

This document describes and explains the architecture of the public consultation version of the draft XBRL taxonomy for second level supervisory reporting developed by the European Banking Authority. In particular, it explains the semantics and syntaxused to express the information requirements...