2026-01-01

Final Report on Guidelines on ancillary services undertakings

The European Banking Authority issued guidelines to specify criteria for identifying activities qualifying as ancillary services undertakings under the amended Capital Requirements Regulation. These rules establish clear standards for determining whether activities constitute a direct extension of banking, are ancillary to banking, or are similar to such functions to ensure consistent prudential consolidation across the EU. The guidelines aim to enhance supervisory convergence and ensure that risks from entities closely linked to banking groups are properly captured in consolidated supervisory assessments.

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European Union

European Banking Authority

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