2019-01-01 | FIN-FSA Regulations and guidelines 5/2019The European Central Bank, the European Banking Authority, and Finland’s Financial Supervisory Authority jointly issue this consolidated framework to standardize how credit institutions exercise options and discretions under the Capital Requirements Regulation. It details binding ECB regulations and guidelines alongside EBA specifications for credit risk, market risk, securitisation, large exposures, and capital disclosure. Updated in 2022, the document aligns Finnish supervisory practices with EU-wide standards to ensure consistent risk assessment, internal model compliance, and transparent reporting for both significant and less significant institutions.