DNB Application of ESA and Joint Committee Guidelines and Recommendations

July 2026 | DNB PUBLIC | The application by DNB of the guidelines and recommendations of the ESAs and the Joint Committee The European Supervisory Authorities (ESAs)1 issue guidelines and recommendations to national competent authorities or financial institutions. The aim is to promote the consistency, efficiency and effectiveness of supervisory practices and to ensure that Union law is applied in a common, uniform and consistent manner. National competent authorities (NCAs), including De Nederlandsche Bank (DNB), are required to make every effort to comply with the guidelines and recommendations of the ESAs2 . Within two months after a guideline or recommendation has been issued, each competent authority confirms whether it complies or intends to comply with it. Where a competent authority does not comply or does not intend to comply – for example because national legislation prevents it from doing so – it informs the relevant ESA thereof, stating the reasons. This process is referred to as the “comply-or-explain procedure”. The overview below sets out the guidelines and recommendations with which DNB complies. The overview includes the guidelines and recommendations adopted by the ESAs and the Joint Committee insofar as they concern rules for financial institutions whose supervision in the Netherlands rests with DNB. For each guideline or recommendation, the overview indicates: 1) the legal basis in the underlying European Directive or Regulation, and 2) the date on which the guideline or recommendation applies. The full texts of the guidelines and recommendations of the EBA can be consulted on the webpage Compliance with EBA regulatory products. See also the EBA Single Rulebook. The guidelines of EIOPA can be consulted on the webpage EIOPA Guidelines. See also the Solvency II Single Rulebook. Finally, the guidelines of ESMA can be found on the webpage Guidelines and Technical Standards. The guidelines of ESMA often concern the activities of financial institutions whose supervision rests with the Netherlands Authority for the Financial Markets (AFM). The ESMA guidelines applied by DNB are listed in the overview below. More information on ESMA guidelines and recommendations applied by the AFM can be found on the website of the AFM. Note: This overview will be updated frequently, but it is possible that the latest version is not entirely up to date yet. The date on the document indicates when it was last updated. 1 The three European Supervisory Authorities are the European Banking Authority (EBA), the European Insurance and Occupational Pensions Authority (EIOPA) and the European Securities and Markets Authority (ESMA). The ESAs cooperate within a joint forum known as the Joint Committee of the European Supervisory Authorities (Joint Committee, JC). The JC also issues guidelines. 2 This is laid down in Article 16(3) of the founding Regulations of the ESAs – Regulation (EU) No 1093/2010 (EBA), Regulation (EU) No 1094/2010 (EIOPA) and Regulation (EU) No 1095/2010 (ESMA) – and confirmed by the Court of Justice of the European Union in its judgment of 15 July 2021 in the dispute between the Fédération bancaire française and the Autorité de contrôle prudentiel et de résolution – ECLI:EU:C:2021:599. In that judgment, the Court confirmed not only that, although EBA guidelines are not legally binding, supervisory authorities and financial institutions must make every effort to comply with them (paragraphs 43 and 48), but also that national courts are expected to take EBA guidelines into consideration when resolving cases (paragraph 71 of the judgment).

| DNB PUBLIC | Overview of Guidelines and Recommendations within DNB's domain of responsibility Table – application of ESA guidelines Guideline / Recommendation Basis in Directive or Regulation Effective as of [date] Guidelines adopted by the Joint Committee

1. JC 3 Guidelines on the convergence of supervisory practices relating to the consistency of supervisory coordination arrangements for financial conglomerates JC /GL/2014/01 Article 11(1) of Directive 2002/87/EC (Financial Conglomerates Directive) 23-02-2015
2. Joint Guidelines on the prudential assessment of acquisitions and increases of qualifying holdings in the financial sector JC/GL/2016/01 Article 23 of Directive 2013/36/EU (Capital Requirements Directive); Article 59 of Directive 2009/138/EC (Solvency II Directive); Article 13 of Directive 2004/39/EC (Markets in Financial Instruments Directive II, MiFID II) 01-10-2017
3. Joint Guidelines on the characteristics of a risk based approach to anti money laundering and terrorist financing supervision, and the steps to be taken when conducting supervision on a risk sensitive basis - The Risk Based Supervision Guidelines ESAs 2016 72 Amended by Guidelines EBA/GL/2021/16 Article 48(10) of Directive (EU) 2015/849 (4th Anti￾Money Laundering Directive) 16/11/2017
4. Joint Guidelines under Article 25 of Regulation (EU) 2015/847 on the measures payment service providers should take to detect missing or incomplete information on the payer or the payee, and the procedures they should put in place to manage a transfer of funds lacking the required information JC/GL/2017/16 Article 25 of Regulation (EU) 2015/847 (on information accompanying transfers of funds) 22/03/2018
5. Joint Guidelines under Articles 17 and 18(4) of Directive (EU) 2015/849 on simplified and enhanced customer due diligence and the factors credit and Articles 17 and 18(4) of Directive (EU) 2015/849 26-06-2018 Repealed by EBA/GL/2021/02

| DNB PUBLIC | financial institutions should consider when assessing the money laundering and terrorist financing risk associated with individual business relationships and occasional transactions – The Risk Factors Guidelines JC 2017 37 6. Joint guidelines on cooperation and information exchange for the purpose of Directive (EU) 2015/849 between competent authorities supervising credit and financial institutions – The AML/CFT Colleges Guidelines JC/GL/2019/81 Articles 16 and 56(1) of Regulations (EU) 1093/2010 (establishing EBA), Regulation (EU) 1094/2010 (establishing EIOPA), and Regulation (EU) 1095/2010 (establishing ESMA) — the “ESA Regulations” 10/01/2020 7. Joint Guidelines on the estimation of aggregated annual costs and losses caused by major ICT-related incidents under Regulation (EU) 2022/2554 JC/GL/2024/36 Section II of Chapter V (Articles 31 to 44) of DORA 17/01/2025 8. Joint Guidelines on the system established by the European Supervisory Authorities for the exchange of information relevant to the assessment of the fitness and propriety of holders of qualifying holdings JC/GL 2024 88 Article 1(2) of Regulation (EU) No 1093/2010, Article 1(2) of Regulation (EU) No 1094/2010, and Article 1(2) of Regulation (EU) No 1095/2010, on the basis of Article 31bis of that Regulation 17/02/2025 9. Guidelines on templates for explanations and opinions, and the standardised test for the classification of crypto￾assets, under Article 97(1) of Regulation (EU) 2023/1114 JC 2024 28 Article 97(1) of Regulation (EU) 2023/1114 12/05/2025 10. Joint Guidelines on the estimation of aggregated annual costs and losses caused by major ICT-related incidents under Regulation (EU) 2022/2554 JC 2024 34 Article 11(11) of Regulation (EU) 2022/2554 17/01/2025

| DNB PUBLIC | 4 Recommendation ESRB/2012/2 of the European Systemic Risk Board of 20 December 2012 on funding of credit institutions (OJ C 119) Guidelines adopted by EBA 11. EBA Guidelines on AMA extensions and changes EBA/GL/2012/01 Article 312(2) of Regulation (EU) No 575/2013 (Capital Requirements Regulation) 06-03-2012 12. EBA Guidelines on Stressed Value at Risk (Stressed-VaR) EBA/GL/2012/02 Article 365(2) of Regulation (EU) 575/2013 (Capital Requirements Regulation) 16-11-2012 13. Guidelines on the Incremental Default and Migration Risk Charge (IRC) EBA/GL/2012/03 Article 372 (last paragraph) of Regulation (EU) 575/2013 (Capital Requirements Regulation) 16-11-2012 14. GLs on Date collection for remuneration benchmarking EBA/GL/2012/04 Article 75(1) of Directive 2013/36/EU and Article 75(2) of Directive 2013/36/EU 27-09-2012 15. GLs on Data collection for high earners EBA/GL/2012/05 Article 22 of Directive 2006/48 27-09-2012 16. Guidelines on the assessment of the suitability of members of the management body and key function holders EBA/GL/2012/06 Article 4(1) of Directive 2006/48/EC, Article 4(19) of Directive 2006/48/EC, Article 2(15) of Directive 2002/87/EC, Article 3(2) of Directive 2002/87/EC 22-05-2013 17. EBA Guidelines on the applicable notional discount rate for variable remuneration EBA/GL/2014/01 Article 94 (1)(g) of Directive 2013/36/EU (Capital Requirements Directive) 01-06-2014 18. EBA Guidelines on disclosure of encumbered and unencumbered assets, Appendix EBA/GL/2014/03 Article 443 of Regulation (EU) 575/2013 (Capital Requirements Regulation); Recommendation ESRB/2012/2, in particular Recommendations B and D 4 27-12-2014 19. EBA Guidelines on significant risk transfer (SRT) related to Articles 243(6) and 244(6) of Regulation (EU) 575/2013 07-01-2015

| DNB PUBLIC | 5 Article 97 of the Capital Requirements Directive refers to the Supervisory Review and Evaluation Process (SREP). This has been implemented in Section 3:18a of the Wft. Article 107(3) of the Capital Requirements Directive refers to guidelines to be adopted by EBA in relation to the organisation of the SREP. Articles 243 and 244 of Regulation (EU) 575/2013 EBA/GL/2014/05 (Capital Requirements Regulation) 20. A EBA Guidelines on the range of scenarios to be used in recovery plans EBA/GL/2014/06 Article 5(7) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 01-01-2015 21. EBA Guidelines on the data collection exercise regarding high earners EBA/GL/2014/07 Article 75(3) of Directive 2013/36/EU (Capital Requirements Directive) 31-10-2014 22. EBA Guidelines on the remuneration benchmarking exercise EBA/GL/2014/08 Article 75(1) of Directive 2013/36/EU (Capital Requirements Directive) 31-10-2014 23. EBA Guidelines on the types of tests, reviews or exercises that may lead to support measures under Article 32(4)(d)(iii) of the BRRD EBA/GL/2014/09 Article 32(4) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 01-01-2015 24. EBA Guidelines on the criteria to determine the conditions for the application of Article 131(3) of Directive 2013/36/EU in relation to the assessment of other systemically important institutions (O-SIIs) EBA/GL/2014/10 Article 131(3) (second paragraph) of Directive 2013/36/EU (Capital Requirements Directive) 01-01-2015 25. EBA Guidelines on measures to reduce or remove impediments to resolvability and the circumstances in which each of the measures may be applied in accordance with Directive 2014/59/EU EBA/GL/2014/11 Article 17(8) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 01-04-2015 26. EBA Guidelines on internet payments security under the Payment services directive, PSD1 (Directive 2007/64/EC) EBA/GL/2014/12_rev1 Article 10(4), Title III, Title IV of PSD1 01-08-2015 27. Guidelines for common procedures and methodologies for the Supervisory Review and Evaluation Process (SREP) EBA/GL/2014/13 Articles 97 and 107(3) of Directive 2013/36/EU (Capital Requirements Directive)5 01-01-2016

| DNB PUBLIC | 28. EBA Guidelines on non￾material, proprietary and confidential information and on the frequency of disclosures pursuant to Articles 432(1), 432(2) and 433 of Regulation (EU) 575/2013 EBA/GL/2014/14 Articles 432(1), 432(2) and 433 of Regulation (EU) 575/2013 (Capital Requirements Regulation) 23-06-2014 29. EBA Guidelines on national provisional list of the most representative services linked to a payment account and subject to a fee under the Payment Accounts Directive (PAD) (2014/92/EU) EBA/GL/2015/01 Article 3(2) of Directive 2014/92/EU 12-05-2015 30. EBA Guidelines on the minimum list of qualitative and quantitative recovery plan indicators EBA/GL/2015/02 Article 9(2) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 31-07-2015 31. EBA Guidelines on triggers for use of early intervention measures pursuant to Article 27(4) of Directive 2014/59/EU EBA/GL/2015/03 Article 27(4) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 01-01-2016 32. EBA Guidelines on the determination of when the liquidation of assets or liabilities under normal insolvency proceedings could have an adverse effect on one or more financial markets under Article 42(14) of Directive 2014/59/EU EBA/GL/2015/05 Article 42(14) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 01-08-2015 33. EBA Guidelines on the minimum list of services or facilities that are necessary to enable a recipient to operate a business transferred to it under Article 65(5) of Directive 2014/59/EU EBA/GL/2015/06 Article 65(5) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 01-08-2015 34. EBA 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 EBA/ GL/2015/07 Article 32(6) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 01-01-2016 35. EBA Guidelines on payment commitments under Directive Article 10(2-3) of Directive 2014/49/EU 31-12-2015

| DNB PUBLIC | 2014/49/EU on deposit guarantee schemes EBA/GL/2015/09 (Deposit Guarantee Schemes Directive) 36. EBA Guidelines on methods for calculating contributions to deposit guarantee schemes EBA/GL/2015/10 Article 13(1-2) of Directive 2014/49/EU (Deposit Guarantee Schemes Directive) 31-12-2015 Repealed by EBA/GL/2023/02 37. EBA Guidelines specifying the conditions for group financial support under Article 23 of Directive 2014/59/EU EBA/GL/2015/17 Article 23(1) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 09-02-2016 38. EBA Guidelines on limits on exposures to shadow banking entities which carry out banking activities outside a regulated framework under Article 395(2) of Regulation (EU) 575/2013 EBA/GL/2015/20 Article 395(2) of Regulation (EU) 575/2013 (Capital Requirements Regulation) 01-01-2017 39. EBA Guidelines on the minimum criteria to be fulfilled by a business reorganisation plan EBA/GL/2015/21 Article 52(7) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 19-08-2016 40. EBA Guidelines on cooperation agreements between deposit guarantee schemes under Directive 2014/49/EU EBA/GL/2016/02 Article 14(5) of Directive 2014/49/EU (Deposit Guarantee Schemes Directive); Article 26 of Regulation (EU) 1093/2010 (EBA Founding Regulation) 08-12-2016 41. EBA Guidelines on the provision of information in summary or collective form for the purposes of Article 84(3) of Directive 2014/59/EU EBA/GL/2016/03 Article 84(3) and (7) of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 19-01-2017 42. EBA Guidelines on stress tests of deposit guarantee schemes under Directive 2014/49/EU, Appendix 1 EBA/GL/2016/04 Article 4(10) of Directive 2014/49/EU (Deposit Guarantee Schemes Directive) 19-12-2016 Repealed by EBA/GL/2021/10 43. EBA Guidelines on communication between competent authorities supervising credit institutions and the statutory auditor(s) and the audit firms(s) carrying out the statutory audit of credit institutions EBA/GL/2016/05 Article 12(2) of Regulation (EU) 537/2014 (on specific requirements regarding statutory audit of public￾interest entities) 31-03-2017

| DNB PUBLIC | 44. EBA Guidelines on remuneration policies and practices related to the sale and provision of retail banking products and services EBA/GL/2016/06 Article 11(4) of Directive 2015/2366/ EU (PSD2); Article 3(1) of Directive 2009/110/EC (Electronic Money Directive); Articles 74(3) and 75(2) of Directive 2013/36/EU (Capital Requirements Directive) 13-01-2018 45. EBA Guidelines on the application of the definition of default under Article 178 of Regulation (EU) 575/2013 EBA/GL/2016/07 Article 178 of Regulation (EU) 575/2013 (Capital Requirements Regulation) 01-01-2021 46. EBA Guidelines on implicit support for securitisation transactions EBA/GL/2016/08 Article 248 of Regulation (EU) 575/2013 (Capital Requirements Regulation) 01-03-2017 47. EBA Guidelines on corrections to modified duration for debt instruments under Article 340(3), second paragraph, of Regulation (EU) 575/2013 EBA/GL/2016/09 Article 340(3), last paragraph, of Regulation (EU) 575/2013 (Capital Requirements Regulation) 01-03-2017 48. EBA Guidelines on ICAAP and ILAAP information collected for SREP purposes EBA/GL/2016/10 Articles 73, 86 and 97 of Directive 2013/36/EU (Capital Requirements Directive) 01-01-2017 49. EBA Guidelines on disclosure requirements under Part Eight of Regulation (EU) No 575/2013 EBA/GL/2016/11 - V2 Part Eight of Regulation (EU) 575/2013 (Capital Requirements Regulation) 31-12-2017 50. EBA Guidelines on LCR disclosure to complement the disclosure of liquidity risk management under Article 435 of Regulation (EU) 575/2013 EBA/GL/2017/01 Article 435 of Regulation (EU) 575/2013 (Capital Requirements Regulation) 31-12-2017 51. EBA Guidelines concerning the interrelationship between the BRRD sequence of write down and conversion and CRR/CRD EBA/GL/2017/02 Article 48 of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 11-01-2018

| DNB PUBLIC | 6 Article 97 of the Capital Requirements Directive refers to the Supervisory Review and Evaluation Process (SREP). This has been implemented in Section 3:18a of the Wft. Article 107(3) of the Capital Requirements Directive refers to guidelines to be adopted by EBA in relation to the organisation of the SREP. 52. EBA Guidelines on the rate of conversion of debt to equity in bail-in EBA/GL/2017/03 Article 50 of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 11-01-2018 53. EBA Guidelines on the treatment of shareholders in bail-in or the write-down and conversion of capital instruments EBA/GL/2017/04 Article 47 of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 11-01-2018 54. EBA Guidelines on ICT risk assessment in the context of the supervisory review and evaluation process (SREP) EBA/GL/2017/05 Articles 97 and 107(3) of Directive 2013/36/EU (Capital Requirements Directive)6 01-01-2018 55. EBA Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses EBA/GL/2017/06 Articles 74, 79(b) and (c), 88(1)(b) and 104(1) of Directive 2013/36/EU (Capital Requirements Directive) 01-01-2018 56. EBA Guidelines on the criteria on how to stipulate the minimum monetary amount of the professional indemnity insurance or other comparable guarantee under Article 5(4) of Directive (EU) 2015/2366 (PSD2) EBA/GL/2017/08 Article 5(2) and (3) of Directive 2015/2366/ EU (PSD2) 13-01-2018 57. EBA Guidelines on the information to be provided for the authorisation of payment institutions and e-money institutions and for the registration of account information service providers under Article 5(5) of Directive (EU) 2015/2366 (PSD2) EBA/GL/2017/09 Articles 5 and 32 of Directive 2015/2366/ EU (PSD2) 13-01-2018 58. EBA Guidelines on major incident reporting under Directive (EU) 2015/2366 (PSD2) EBA/GL/2017/10 Article 96(1) of Directive 2015/2366/EU (PSD2) 13-12-2018 Replaced by EBA/GL/2021/03 59. EBA Guidelines on internal governance under Directive 2013/36/EU EBA/GL/2017/11 Articles 74(3), 75(2), 92(2), 93, 95(1) and (2) of Directive 2013/36/EU (Capital Requirements Directive) 30-06-2018 Repealed by EBA/GL/2021/05

| DNB PUBLIC | 60. 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 EBA/GL/2017/12 Article 91(12) of Directive 2013/36/EU (Capital Requirements Directive) 30-06-2018 [Replaced by EBA/GL/2021/06 on 31-12-2021] 61. EBA Guidelines on procedures for complaints of alleged infringements of Directive (EU) 2015/2366 EBA/GL/2017/13 Article 99 of Directive 2015/2366/EU (PSD2) 13-01-2018 62. EBA Guidelines on supervision of significant branches EBA/GL/2017/14 Title V, Chapter 4 and Title VII, Chapters 1 and 3 of Directive 2013/36/EU (Capital Requirements Directive); Title II, Section 2 of Directive 2014/59/EU (Bank Recovery and Resolution Directive) 01-01-2018 63. EBA Guidelines on connected clients under Article 4(1)(39) of Regulation (EU) No 575/2013 EBA/GL/2017/15 Article 4(1)(39) of Regulation (EU) No 575/2013 (Capital Requirements Regulation) 01-01-2019 64. EBA Guidelines on PD estimation, LGD estimation and the treatment of defaulted exposures EBA/GL/2017/16 Article 159 of Regulation (EU) 575/2013 (Capital Requirements Regulation); EBA RTS 2016/03 01-01-2021 65. EBA Guidelines on uniform disclosures under Article 473a of Regulation (EU) 575/2013 as regards the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds EBA/GL/2018/01 Amended by EBA/GL/2020/12 Article 473a of Regulation (EU) 575/2013 (Capital Requirements Regulation) 20-03-2018 until the end of the transitional period referred to in paragraph 6 of Article 473a of Regulation (EU) 575/2013 (Capital Requirements Regulation) 66. Guidelines on the management of interest rate risk arising from non-trading book activities EBA/GL/2018/02 Articles 84 and 98(5) of Directive 2013/36/EU (Capital Requirements Directive) 30-06-2019 67. EBA Guidelines on the revised common procedures and methodologies for the supervisory review and Articles 97 and 107(3) of Directive 2013/36/EU (Capital 01-01-2019

| DNB PUBLIC | 7 Article 97 of the Capital Requirements Directive refers to the Supervisory Review and Evaluation Process (SREP). This has been implemented in Section 3:18a of the Wft. Article 107(3) of the Capital Requirements Directive refers to guidelines to be adopted by EBA in relation to the organisation of the SREP. evaluation process (SREP) and supervisory stress testing EBA/GL/2018/03 Requirements Directive)7 68. EBA Guidelines on institutions’ stress testing EBA/GL/2018/04 Article 100(2) of Directive 2013/36/EU (Capital Requirements Directive) 01-01-2019 69. EBA Guidelines on fraud reporting under Article 96(6) of Directive 2015/2366/ EU (PSD2); EBA/GL/2018/05 Amended by EBA/GL/2020/01 Article 96(6) of PSD2 01-01-2019 70. EBA Guidelines on management of non￾performing and forborne exposures EBA/GL/2018/06 Regulation (EU) 680/2014 (laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) 575/2013) 30-06-2019 71. Guidelines on the conditions to benefit from an exemption from the contingency mechanism under Article 33(6) of Regulation (EU) 2018/389 (RTS on SCA & CSC) EBA/GL/2018/07 Article 33(6) of Regulation (EU) 2018/389 01-01-2019 72. EBA Guidelines on the STS criteria for ABCP securitisation EBA/GL/2018/08 Amended by EBA/GL/2024/05 Articles 24 and 26 of Regulation (EU) 2017/2402 (laying down a general framework for securitisation and creating a specific framework for simple, transparent and standardised securitisation) 15-05-2019 73. EBA Guidelines on the STS criteria for non-ABCP securitisation EBA/GL/2018/09 Amended by EBA/GL/2024/05 Articles 20, 21 and 22 of Regulation (EU) 2017/2402 (laying down a general framework for securitisation and creating a specific framework for simple, transparent and standardised securitisation) 15-05-2019

| DNB PUBLIC | 74. EBA Guidelines on disclosure of non-performing and forborne exposures EBA/GL/2018/10 Amended by EBA/GL/2022/13 Part Eight of Regulation (EU) 575/2013 (Capital Requirements Regulation) (as regards the disclosure requirements set out therein); Regulation (EU) 680/2014 (laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) 575/2013) 31-12-2019 75. EBA Guidelines on specification of types of exposures to be associated with high risk EBA/GL/2019/01 Article 128 of Regulation (EU) 575/2013 (Capital Requirements Regulation) 01-07-2019 76. EBA Guidelines on outsourcing arrangements EBA/GL/2019/02 Article 74 of Directive 2013/36/EU (Capital Requirements Directive); Article 9 of Directive 2015/2366/EU (PSD2); Article 5(5) of Directive 2009/110/EC (Electronic Money Directive) 30-09-2019 77. EBA Guidelines for the estimation of LGD appropriate for an economic downturn (Downturn LGD estimation) EBA/GL/2019/03 Article 181 of Regulation (EU) 575/2013 (Capital Requirements Regulation) 01-01-2021 78. EBA Guidelines on ICT and security risk management EBA/GL/2019/04 Article 95(3) of Directive 2015/2366/ EU (PSD2) 30-06-2020 79. EBA guidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation of the European Systemic Risk Board of 20 December 2012 (ESRB/2012/2) EBA/GL/2019/05 Replacement of EBA/GL/2014/04 Recommendation of the European Systemic Risk Committee of 20 December 2012 (ESRB/2012/2) 31-12-2020 80. EBA Guidelines amending Guidelines EBA/GL/2018/05 on fraud reporting under the Article 96(6) of Directive 2015/2366/EU (PSD2) 1-7-2020

| DNB PUBLIC | 8 Amended by EBA/GL/2020/08 and EBA/GL/2020/15. The clarifications provided are in line with Article 178 of Regulation (EU) 575/2013, with Commission Delegated Regulation (EU) 2018/171 on the materiality threshold for credit obligations past due and with the EBA Guidelines on the application of the definition of default under Article 178 of Regulation (EU) 575/2013, EBA/GL/2016/07. 9 The AFM is the competent authority in relation to the Guidelines in Sections 5.1 to 5.2.4 on the application of the consumer creditworthiness assessment requirements in Chapter 6 of Directive 2014/17/EU (Mortgage Credit Directive) and Article 8 of Directive 2008/48/EC (Consumer Credit Directive). Payment Services Directive (PSD2) EBA/GL/2020/01 81. EBA Guidelines on legislative and non-legislative moratoria on loan repayments applied in the light of the COVID-19 crisis EBA/GL/2020/02 8 Amended by EBA/GL/2020/08 and EBA/GL/2020/15 Article 178 of Regulation (EU) 575/2013 (Capital Requirements Regulation); Commission Delegated Regulation (EU) 2018/171 on the materiality threshold for credit obligations past due 03-06-2020 82. EBA Guidelines amending Recommendations EBA/REC/2015/01 on the equivalence of confidentiality regimes EBA/GL/2020/03 Article 116 of Directive 2013/36/EU (Capital Requirements Directive) 16-04-2020 83. EBA Guidelines on the determination of the weighted average maturity (WAM) of the contractual payments due under the tranche in accordance with point (a) of Article 257(1) of Regulation (EU) 575/2013 EBA/GL/2020/04 Article 257 (1a) of Regulation (EU) 575/2013 (Capital Requirements Regulation) 1-09-2020 84. EBA Guidelines on credit risk mitigation for institutions applying the IRB approach with own estimates of LGDs EBA/GL/2020/05 Article 108(2) of Regulation (EU) 575/2013 (Capital Requirements Regulation); EBA/RTS/2016/03 01-01-2022 85. EBA Guidelines on loan origination and monitoring EBA/GL/2020/06 Articles 74(1) and 79 of Directive 2013/36/EU (Capital Requirements Directive)9 30-06-2021 86. EBA Guidelines on reporting and disclosure of exposures subject to measures applied in response to the COVID‐19 crisis EBA/GL/2020/07 Annex V to Regulation (EU) 680/2014 (laying down implementing technical standards with regard to supervisory reporting of institutions according to 02-06-2020

| DNB PUBLIC | 10 These guidelines show how EBA Guidelines EBA/GL/2014/13 (SREP Guidelines) can be applied pragmatically for the purposes of the 2020 SREP cycle. Regulation (EU) 575/2013) 87. EBA 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 EBA/GL/2020/08 Article 178 of Regulation (EU) 575/2013 (Capital Requirements Regulation); Commission Delegated Regulation (EU) 2018/171 on the materiality threshold for credit obligations past due 25-06-2020 88. EBA Guidelines on the treatment of structural FX under Article 352(2) of Regulation (EU) 575/2013 EBA/GL/2020/09 Article 352(2) of Regulation (EU) 575/2013 (Capital Requirements Regulation) 01-01-2022 89. EBA Guidelines on the pragmatic 2020 supervisory review and evaluation process in light of the COVID‐19 crisis EBA/GL/2020/10 Articles 97 and 107(3) of Directive 2013/36/EU (Capital Requirements Directive); EBA/GL/2014/13 10 23-07-2020 90. EBA Guidelines on supervisory reporting and disclosure requirements in compliance with the CRR ‘quick fix’ in response to the COVID‐19 pandemic EBA/GL/2020/11 Commission Implementing Regulation (EU) 680/2014 (laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) 575/2013) Regulation (EU) 2016/200 (laying down regulatory technical standards for the specification of the methodology for the identification of global systemically important institutions and for the definition of subcategories of global systemically important institutions) 27-01-2021 91. EBA Guidelines amending Guidelines EBA/GL/2018/01 on uniform disclosures under Article 473a of Regulation (EU) 575/2013 (CRR) on the transitional period for mitigating the impact of the Article 473a of Regulation (EU) 575/2013 (Capital Requirements Regulation) 11-08-2020

| DNB PUBLIC | introduction of IFRS 9 on own funds to ensure compliance with the CRR ‘quick fix’ in response to the COVID-19 pandemic EBA/GL/2020/12 92. EBA 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 EBA/GL/2020/13 Article 133(5f) of Directive 2013/36/EU (Capital Requirements Directive) 29-12-2020 93. EBA Guidelines on the specification and disclosure of systemic importance indicators EBA/GL/2020/14 Amended by EBA/GL/2022/12 Amended by EBA/GL/2023/10 Regulation (EU) 1222/2014 (supplementing Directive 2013/36/EU of the European Parliament and of the Council with regard to regulatory technical standards for the specification of the methodology for the identification of global systemically important institutions and for the definition of subcategories of global systemically important institutions) 16-12-2020 94. EBA 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 EBA/GL/2020/15 Article 178 of Regulation (EU) 575/2013 (Capital Requirements Regulation); Commission Delegated Regulation (EU) 2018/171 on the materiality threshold for credit obligations past due 16-12-2021 95. EBA 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 EBA/GL/2021/01 Article 403(3) of Regulation (EU) 575/2013 (Capital Requirements Regulation) 28-06-2021

| DNB PUBLIC | 96. EBA Guidelines on customer due diligence and the factors credit and financial institutions should consider when assessing the money laundering and terrorist financing risk associated with individual business relationships and occasional transactions (‘The ML/TF Risk Factors Guidelines’) under Articles 17 and 18(4) of Directive (EU) 2015/849, repealing and replacing Guidelines JC/2017/37 EBA/GL/2021/02 Amended by EBA/GL/2024/01 Articles 17 and 18(4) of Directive (EU) 2015/849 (the fourth Anti-Money Laundering Directive) 01-06-2021 97. EBA Guidelines on major incidents reporting under Directive (EU) 2015/2366 (PSD2) EBA/GL/2021/03 Article 96(1) Directive 2015/2366 /EU (Payment services directive) 01-01-2022 98. EBA Guidelines on sound remuneration policies under Directive 2013/36/EU EBA/GL/2021/04 Article 74(1)(92-95) of Directive 2013/36/EU (Capital Requirements Directive); Article 450 of Regulation (EU) 575/2013 (Capital Requirements Regulation) 31-12-2021 99. EBA Guidelines on internal governance (second revision) EBA/GL/2021/05 Articles 74(3), 75(2), 92(2), 93, 95(1) and (2) of Directive 2013/36/EU (Capital Requirements Directive) 31-12-2021 100. Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body (revised) EBA/GL/2021/06 Article 91(12) of Directive 2013/36/EU (Capital Requirements Directive) 31-12-2021 101. EBA Guidelines on criteria for for the use of data inputs in the risk-measurement model referred to in Article 325bc of Regulation (EU) No 575/2013 (Capital Requirements Regulation) EBA/GL/2021/07 Article 325bc of Regulation (EU) No 575/2013 01-01-20222 102. Guidelines on the monitoring of the threshold and other Article 21b of Directive 2013/36/EU 14-11-2021

| DNB PUBLIC | procedural aspects on the establishment of intermediate EU parent undertakings under Article 21b of Directive 2013/36/EU EBA/GL/2021/08 103. EBA 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 EBA/GL/2021/09 Articles 395(1)and 396(3) of Regulation (EU) 575/2013 01-01-2022 104. Revised Guidelines on stress tests of deposit guarantee schemes EBA/GL/2021/10 Article 4(10) of the Deposit Guarantee Schemes Directive (DGSD, 2014/49/EU) 15.09.2021 105. Guidelines on recovery plan indicators under Article 9 of Directive 2014/59/EU EBA/GL/2021/11 Article 9(2) of Directive 2014/59/EU (BRRD) 14.02.2022 106. Guidelines on a common assessment methodology for granting authorisation as a credit institution under Article 8(5) of Directive 2013/36/EU EBA/GL/2021/12 Article 8(5) of Directive 2013/36/EU 08.04.2022 107. Guidelines on internal governance under Directive (EU) 2019/2034 EBA/GL/2021/14 Article 26(4) of Directive (EU) 2019/2034 30.04.2022 108. Guidelines on cooperation and information exchange between prudential supervisors, AML/CFT supervisors and financial intelligence units under Directive 2013/36/EU EBA/GL/2021/15 Article 117(6) of Directive 2013/36/EU 01.06.2022

| DNB PUBLIC | 109. Guidelines on the delineation and reporting of available financial means of Deposit Guarantee Schemes EBA/GL/2021/17 Article 10(10) of Directive 2014/49/EU 30.03.2022 110. Guidelines on improving resolvability for institutions and resolution authorities under articles 15 and 16 BRRD EBA/GL/2022/01 Amended by EBA/GL/2023/05 15 and 16 Directive 2014/59/EU (BRRD) 01.01.2024 111. Guidelines on the limited network exclusion under PSD2 EBA/GL/2022/02 Article 3(k) and 37(2) of Directive (EU) 2015/2366 01.06.2022 112. Guidelines on the equivalence and confidentiality of third country authorities EBA/GL/2022/04 Amended by EBA/GL/2025/05 Article 116(6) Directive 2013/36/EU 16.08.2022 113. Guidelines on policies and procedures in relation to compliance management and the role and responsibilities of the AML/CFT Compliance Officer under Article 8 and Chapter VI of Directive (EU) 2015/849 EBA/GL/2022/05 Article 8 and Chapter VI of Directive (EU) 2015/849 11/21/2022 114. Guidelines on the benchmarking exercises on remuneration practices and the gender pay gap under Directive (EU) 2019/203 EBA/GL/2022/06 Directive 2013/36/EU 31.12.2022 115. Guidelines on the benchmarking exercises on remuneration practices, the gender pay gap and Article 34(2) of Directive (EU) 2019/2034 31.12.2022

| DNB PUBLIC | approved higher ratios under Directive 2013/36/E EBA/GL/2022/07 116. Guidelines on on the data collection exercises regarding high earners under Directive 2013/36/EU and under Directive (EU) 2019/2034 EBA/GL/2022/08 Article 75(3) of Directive 2013/36/EU Article 34(4) of Directive (EU) 2019/2034 (IFD) 31.12.2022 117. Joint EBA and ESMA Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP) under Directive (EU) 2019/2034 EBA/GL/2022/09 Articles 36 to 45 of regulation (EU) 2019/2034 19.06.2023 118. Guidelines on the criteria for the exemption of investment firms from liquidity requirements EBA/GL/2022/10 Article 43(4) Regulation (EU) 2019/2033 28.11.2022 119. EBA/GL/2022/11 - Guidelines for institutions and resolution authorities to complement the resolvability assessment for transfer strategies EBA/GL/2022/11 Articles 10, 12 15 and 16 of Directive 2014/59/EU 01.01.2024 120. Guidelines amending GLs EBA GL 2020 14 on the specification and disclosure of systemic important indicators EBA/GL/2022/12 Paragraph 2a of Directive (EU) 2019/878 of 20 May 2019 and to article 5a of Delegated Regulation (EU) 2021/539 of 11 February 2021 16.01.2023 121. Guidelines amending GLs EBA GL 2018 10 on disclosure of non-performing and foreborne exposures EBA/GL/2022/13 Article 442 of Regulation (EU) No 575/2013 (CRR) 31.12.2022 122. Guidelines issued on the basis of Article 84 (6) of Directive 2013/36/EU specifying criteria for the identification, evaluation, management and mitigation of the risks arising from potential changes in interest Article 84 (6) of Directive 2013/36/EU 30.06.2023 with the exception of sections 4.5 and 4.6 that apply at 31 December 2023

| DNB PUBLIC | rates and of the assessment and monitoring of credit spread risk, of institutions’ non-trading book activities EBA/GL/2022/14 123. Guidelines on the use of Remote Customer Onboarding Solutions under Article 13(1) of Directive (EU) 2015/849 EBA/GL/2022/15 Article 13(1) of Directive (EU) 2015/849 02.10.2023 124. Guidelines to resolution authorities on the publication of the write￾down and conversion and bail-in exchange mechanic EBA/GL/2023/01 Articles 43 and 44, 46 to 50 and 59 to 62 of Directive 2014/59 01.01.2024 125. Guidelines (revised) on methods for calculating contributions to deposit guarantee schemes under Directive 2014/49/EU repealing and replacing Guidelines EBA/GL/2015/10 EBA/GL/2023/02 Article 13, lid 3, of Directive 2014/49/EU 03.07.2023 126. Guidelines amending Guidelines EBA/2021/02 on customer due diligence and the factors credit and financial institutions should consider when assessing the money laundering and terrorist financing risk associated with individual business relationships and occasional transactions (‘The ML/TF Risk Factors Guidelines’) under Articles 17 and 18(4) of Directive (EU) 2015/849 EBA/GL/2023/03 Articles 17 and 18, sub 4, of Directive (EU) 2015/849 25.09.2023 127. Guidelines on policies and controls for the effective management of money laundering and terrorist financing (ML/TF) risks when providing access to financial services EBA/GL/2023/04 Article 8, sub 3, of Directive (EU) 2015/849 and article 16 of Directive (EU) 2014/92 03.11.2023 128. Guidelines amending Guidelines EBA/GL/2022/01 on improving resolvability for institutions and resolution authorities under Articles 15 and 16 of Directive 2024/59/EU 01.01.2024

| DNB PUBLIC | articles 15 and 16 of Directive 2014/59/EU (Resolvability Guidelines) to introduce a new section on resolvability testing EBA/GL/2023/05 129. Guidelines on overall recovery capacity in recovery planning EBA/GL/2023/06 Articles 5 and 7, as well as Annex, Part A, point 1, of Directive 2014/59/EU, and Chapter I, Section II, of Commission Delegated Regulation (EU) 2016/1075 11-01-2023 130. Guidelines amending Guidelines EBA/GL/2021/16 on the characteristics of a risk-based approach to anti‐ money laundering and terrorist financing supervision, and the steps to be taken when conducting supervision on a risk‐sensitive basis under Article 48(10) of Directive (EU) 2015/849 (The Risk‐ Based Supervision Guidelines) EBA/GL/2023/07 Article 16 of Regulation (EU) No 1093/2010 30-12-2024 131. Guidelines on benchmarking of diversity practices, including diversity policies and gender pay gap, under Directive 2013/36/EU and Directive (EU) 2019/2034 EBA/GL/2023/08 Article 91(11) of Directive 2013/36/EU and Article 26 of Directive (EU) 2019/2034 27-06-2024 132. Guidelines amending Guidelines EBA/GL/2020/14 on the specification and disclosure of systemic importance indicators EBA/GL/2023/10 Article 2a of Directive (EU) 2019/878 of 20 May 2019 and to article 5a of Delegated Regulation (EU) 2021/539 of 11 February 2021 20-04-2024 133. Guidelines amending Guidelines EBA/2021/02 on customer due diligence and the factors credit and financial institutions should consider when assessing the money laundering and terrorist financing risk associated with individual business relationships and Articles 17 and 18(4) of Directive (EU) 2015/849 30-12-2024

| DNB PUBLIC | occasional transactions (‘The ML/TF Risk Factors Guidelines’) under Articles 17 and 18(4) of Directive (EU) 2015/849 EBA/GL/2024/01 134. Guidelines on the establishment and maintenance of national lists or registers of credit servicers under Directive (EU) 2021/2167 EBA/GL/2024/02 Article 9(1) of Directive (EU) 2021/2167 30-12-2024 135. Guidelines on the application of the group capital test for investment firm groups in accordance with Article 8 of Regulation (EU) 2033/2019 EBA/GL/2024/03 Article 8(1) and (4) of Regulation (EU) 2019/2033 01-01-2025 136. Guidelines on resubmission of historical data under the EBA reporting framework EBA/GL/2024/04 17-10-2024 137. Guidelines on the STS criteria for on-balance-sheet securitisation and amending Guidelines EBA/GL/2018/08 and EBA/GL/2018/09 on the STS criteria for ABCP and non-ABCP securitisation EBA/GL/2024/05 Article 26a of Regulation (EU) 2017/2402 09-12-2024 138. Guidelines on the minimum content of the governance arrangements for issuers of asset-referenced tokens EBA/GL/2024/06 Article 34(13) of Regulation (EU) 2023/1114 20-12-2024 139. Guidelines on recovery plans under Articles 46 and 55 of Regulation (EU) 2023/1114 EBA/GL/2024/07 Articles 46 and 55 of Regulation (EU) 2023/1114 13-11-2024 140. Guidelines establishing the common reference parameters of the stress test scenarios for the liquidity stress tests referred Article 45(8) of Regulation (EU) 2023/1114 30-09-2024

| DNB PUBLIC | in Article 45(4) Regulation (EU) 2023/1114 EBA/GL/2024/08 141. Joint EBA and ESMA Guidelines on the suitability assessment of members of management body of issuers of asset-referenced tokens and of crypto-asset service providers EBA/GL/2024/09 Articles 21(3) and 63(11) of Regulation (EU) 2023/1114 04-02-2025 142. Guidelines amending Guidelines EBA/GL/2015/12 on arrears and foreclosure EBA/GL/2024/10 Article 28 of Directive 2014/17/EU 22-10-2024 143. Guidelines on information requirements in relation to transfers of funds and certain crypto-assets transfers under Regulation (EU) 2023/1113 (Travel rule Guidelines) EBA/GL/2024/11 Article 36, first and second subparagraphs, of Regulation (EU) 2023/1113 30-12-2024 144. Guidelines on redemption plans under Articles 47 and 55 of Regulation (EU) 2023/1114 EBA/GL/2024/13 Articles 47 and 55 of Regulation (EU) 2023/1114 10-02-2025 145. Guidelines on internal policies, procedures and controls to ensure the implementation of Union and national restrictive measures EBA/GL/2024/14 Article 74(1) of Directive 2013/36/EU, Article 11(4) of Directive (EU) 2015/2366, and Article 3(1) of Directive 2009/110/EC 30-12-2025 146. Guidelines on templates to assist competent authorities in performing their supervisory duties regarding issuers’ compliance under Titles III and IV of Regulation (EU) 2023/1114 EBA/GL/2024/16 Article 94(1)(a) and Titles III and IV of Regulation (EU) 2023/1114, which the EBA uses when exercising its supervisory powers under Article 122 of that Regulation 26-5-2025 147. Guidelines amending Guidelines EBA/GL/2019/04 on ICT and security risk management Article 95(3) of Directive (EU) 2015/2366 20-5-2025

| DNB PUBLIC | EBA/GL/2025/02 148. Guidelines on ADC exposures to residential property under Article 126a of Regulation (EU) 575/2013 EBA/GL/2025/03 Article 126bis (3) of Regulation (EU) No 575/2013 4-11-2025 149. Guidelines amending Guidelines EBA/GL/2022/04 on the equivalence of confidentiality regimes EBA/GL/2025/05 Article 116(6) Directive 2013/36/EU 04-05-2026 150. Guidelines on ancillary services undertakings specifying the criteria for the identification of activities referred to in Article 4(1)(18) of Regulation (EU) No 575/2013 EBA/GL/2026/01 Article 4(5) of Regulation (EU) No 575/2013 and paragraph 1, first subparagraph, point (18) of Article 4 of Regulation (EU) No 575/2013 04-05-2026 151. Guidelines on proportionate retail diversification methods under Article 123(1) of Regulation (EU) No 575/2013 EBA/GL/2026/02 Article 123(1) of Regulation (EU) No 575/2013 as amended by Regulation (EU) 2024/1623 19-05-2026 Recommendations adopted by EBA 152. EBA Recommendation on the use of Legal Entity Identifier (LEI) EBA/REC/2014/01 Article 35 of Regulation 1093/2010 (EBA Founding Regulation) 31-01-2014 153. EBA Recommendations on the equivalence of confidentiality regimes EBA/REC/2015/01 Amended by Recommendation EBA/REC/2018/01 And Recommendation EBA/REC/2018/03 And by Guideline EBA/GL/2020/03 Article 116 of Directive 2013/36/EU (Capital Requirements Directive) 02-04-2015 154. EBA Recommendation amending Recommendation EBA/REC/2015/01 on the equivalence of confidentiality regimes EBA/REC/2015/02 Article 116 of Directive 2013/36/EU (Capital Requirements Directive) 12-09-2015

| DNB PUBLIC | 155. EBA Recommendation amending Recommendation EBA/REC/2015/01 on the equivalence of confidentiality regimes EBA/REC/2017/01 Article 116 of Directive 2013/36/EU (Capital Requirements Directive) 12-01-2017 156. EBA Recommendation on the coverage of entities in a group recovery plan EBA/REC/2017/02 Articles 5 to 9 of Directive 2014/59/EU (Bank Recovery and Resolution Directive); Articles 3 to 21 of Commission Delegated Regulation (EU) 2016/1075; EBA/GL/2015/02 on recovery plan indicators and EBA/GL/2014/06 on the set of recovery plan scenarios 01-07-2017 Guidelines adopted by EIOPA 157. EIOPA Guidelines on the use of the Legal Entity Identifier; EIOPA-BoS-14/026 Per 01-07-2022 replaced by EIOPA-BoS-2021/456 n/a 31-12-2014 01-07-2022 158. EIOPA Guidelines on operational functioning of colleges EIOPA-BoS-14/146 Article 248 of Directive 2009/138/EG (Solvency II Directive) 01-01-2016 159. EIOPA Guidelines on contract boundaries EIOPA-BoS-14/165 EN Per 01-01-2023 replaced by EIOPA-BoS-22/218 Articles 76(1) and 78 of Directive 2009/138/EG (Solvency II Directive) Articles 17 and 18 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-01-2016 01-01-2023 160. EIOPA Guidelines on valuation of technical provisions EIOPA-BoS-14/166 Per 01-01-2023 replaced by EIOPA-BoS-22/217 Articles 48 and 76-86 of Directive 2009/138/EG (Solvency II Directive); Articles 17-42 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-01-2016 01-01-2023 161. EIOPA Guidelines on ancillary own funds EIOPA-BoS-14/167 Articles 89, 90, 93-96, 226 and 235 of Directive 2009/138/EG (Solvency II Directive); Articles 62-67, 74-75 and 78-79 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 162. EIOPA Guidelines on Classification of Own Funds EIOPA-BoS-14/168 Articles 93-95 of Directive 2009/138/EG (Solvency II Directive); 01-04-2015

| DNB PUBLIC | Articles 69-79 and 82 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 163. EIOPA Guidelines on ring￾fenced funds EIOPA-BoS-14/169 Articles 99 and 111 of Directive 2009/138/EG (Solvency II Directive); Articles 80-81 and 216-217 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 164. EIOPA Guidelines on treatment of related undertakings, including participations EIOPA-BoS-14/170 Articles 92 and 111 of Directive 2009/138/EG (Solvency II Directive); Articles 68, 168 and 171, without prejudice to Article 84, of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 165. EIOPA Guidelines on look￾through approach EIOPA-BoS-14/171 Articles 104 and 105 of Directive 2009/138/EG (Solvency II Directive); Article 84 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 166. EIOPA Guidelines on basis risk EIOPA-BoS-14/172 Articles 104 and 105 of Directive 2009/138/EG (Solvency II Directive); Articles 86 and 210 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 167. EIOPA Guidelines on application of outwards reinsurance arrangements to the non-life underwriting risk sub-module EIOPA-BoS-14/173 Article 105(2) of Directive 2009/138/EG (Solvency II Directive); Articles 119-135, 208 and 214 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-01-2015 168. EIOPA Guidelines on the treatment of market and counterparty risk exposures in the standard formula EIOPA-BoS-14/174 Articles 104-105 of Directive 2009/138/EG (Solvency II Directive); Articles 164-202 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 169. EIOPA Guidelines on application of the life underwriting risk module EIOPA-BoS-14/175 Article 105(3) of Directive 2009/138/EG (Solvency II Directive) Articles 137-139 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015

| DNB PUBLIC | 170. EIOPA Guidelines on health catastrophe risk sub-module EIOPA-BoS-14/176 Article 105(4) of Directive 2009/138/EG (Solvency II Directive) Articles 160-163 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 171. EIOPA Guidelines on the loss￾absorbing capacity of technical provisions and deferred taxes EIOPA-BoS-14/177 Articles 103 and 108 of Directive 2009/138/EG (Solvency II Directive); Articles 83 and 205- 207 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-01-2016 172. EIOPA Guidelines on undertaking-specific parameters EIOPA-BoS-14/178 Articles 104(7), 110- 111, 230 and 248(2) of Directive 2009/138/EG (Solvency II Directive); Articles 218, 229-220, 338 and 356 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 173. EIOPA Guidelines on supervisory review process EIOPA-BoS-14/179 article 36 of Directive 2009/138/EG (Solvency II Directive); 01-01-2016 174. EIOPA Guidelines on the use of internal models EIOPA-BoS-14/180 Articles 112-113, 115- 116, 120-126 and 231 of Directive 2009/138/EG (Solvency II Directive); Title I, Chapter VI and Title II Chapter II of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 175. EIOPA Guidelines on group solvency EIOPA-BoS-14/181 Articles 212-235, 261- 262 and 263 of Directive 2009/138/EG (Solvency II Directive); Articles 328-342 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 176. EIOPA Guidelines on the methodology for equivalence assessments by national supervisory authorities under Solvency II EIOPA-BoS-14/182 Articles 227 and 260 of Directive 2009/138/EG (Solvency II Directive); Articles 379 and 380 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-04-2015 177. EIOPA Guidelines on system of governance EIOPA-BoS-14/253 Articles 40-49, 75, 93, 132 and 246 of Directive 2009/138/EG (Solvency II Directive); 01-01-2016

| DNB PUBLIC | Articles 71, 73, 75, 77 and 258-275 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 178. EIOPA Guidelines on Own Risk Solvency Assessment (ORSA) EIOPA-BoS-14/259 Articles 41, 44-45 and 246 of Directive 2009/138/EG (Solvency II Directive); Articles 258-259, 262 and 306 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-01-2016 179. EIOPA Guidelines on the methods for determining the market shares for reporting EIOPA-BoS-15/106 Article 35(6-8) of Directive 2009/138/EG (Solvency II Directive) 01-01-2016 180. EIOPA Guidelines on Financial Stability Reporting EIOPA-BoS-24/138 Article 35 of Regulation (EU) 1094/2010 01-01-2016 181. EIOPA Guidelines on the Extension of the Recovery Period EIOPA-BoS-15/108 Articles 138(3,4) and 218(4) of Directive 2009/138/EG (Solvency II Directive) 01-01-2016 182. EIOPA Guidelines on reporting and public disclosure EIOPA-BoS-15/109 Articles 35 (2)(a)(ii), 51, 53-55, 245(2), 254(2) and 256 of Directive 2009/138/EG (Solvency II Directive) Articles 290-314, 359- 375 and Annex XX of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-01-2016 183. EIOPA Guidelines on the implementation of the long￾term guarantee measures EIOPA-BoS-15/111 Articles 77, 77b, 77d, 308c and 308d of Directive 2009/138/EG (Solvency II Directive) Articles 26, 37, 83, 166-167, 176(1), 178(1), 179(1), 204(4), 250(1) and 251(1) of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-01-2016 184. EIOPA Guidelines on the exchange of information within colleges EIOPA-BoS-15/112 Article 249 of Directive 2009/138/EG (Solvency II Directive) 01-01-2016

| DNB PUBLIC | 11 The Guidelines build on the governance provisions under Articles 41, 44, 46, 47, 132 and 246 of the Solvency II Directive and Articles 258-260, 266, 268-271 and 274 of the Solvency II Regulation. They also build on the recommendations from the EIOPA Guidelines on the System of Governance (EIOPA-BoS-14/253) and the EIOPA Guidelines on outsourcing to cloud service providers (EIOPA-BoS-19/270). 185. EIOPA Guidelines on recognition and valuation of assets and liabilities other than technical provisions EIOPA-BoS-15/113 Articles 35 and 75 of Directive 2009/138/EG (Solvency II Directive); Articles 7-16 of Delegated Regulation (EU) 2015/35 (Solvency II Regulation) 01-01-2016 186. EIOPA Guidelines on facilitating an effective dialogue between competent authorities supervising insurance undertakings and statutory auditor(s) and the audit firm(s) carrying out the statutory audit of those undertakings EIOPA-BoS-16/071 Article 12(2) of Regulation (EU) 537/2014 31-05-2017 187. EIOPA Guidelines on outsourcing to cloud service providers EIOPA-BoS-20-002 Article 49 of Directive 2009/138/EG (Solvency II Directive) 01-01-2021 (end date status: 17- 01-2025) 188. EIOPA Guidelines on information and communication technology security and governance EIOPA-BoS-20/600 Governance provisions under the Solvency II Directive and Regulation 11 01-07-2021 (end date status: 17- 01-2025) 189. EIOPA Guidelines on PEPP supervisory reporting EIOPA-BoS-21/260 Article 40(2a) of Regulation (EU) 2019/1238 (PEPP Regulation) 22-03-2022 190. EIOPA Guidelines on Pre￾Application of Internal Models EIOPA-CP-13/011 01-01-2014 Recommendations adopted by EIOPA 191. EIOPA Recommendations on supervisory flexibility regarding the deadline of supervisory reporting and public disclosure - coronavirus/COVID-19 EIOPA-BoS-20/236 Solvency II Directive and EIOPA Guidelines based on the Solvency II Directive 20-03-2020 192. EIOPA Recommendations for the insurance sector in light of the United Kingdom withdrawing from the European Union EIOPA-BoS-19/040 These recommendations are based on the Solvency II Directive, Directive (EU) 2016/973 (the Insurance Distribution Directive) and The recommendations apply from the date following that on which the Treaties ceased to apply to and in the United Kingdom in

| DNB PUBLIC | EIOPA’s guidelines and other relevant EIOPA tools. accordance with Article 50(3) of the Treaty on European Union. Guidelines adopted by ESMA 193. Guidelines on article 25 of Directive 2011/61/EU Guideline ESMA 34-32-701 Article 25 of Directive 2011/61/EU 23-08-2021 194. Guidelines on the consistent application of the triggers for the use of Early Intervention Measures (Article 18(8) of CCPRRR ESMA91-372-1700 Article 14 EMIR 08-06-2017 195. Guidelines on written agreements between members of CCP colleges ESMA70-151-3431 Articles 15, 17-21, 30-32, 35, 41, 49, 51 en 54 EMIR 01-07-2021 196. Guidelines on CCP conflict of interest management ESMA70-151-1439 Articles 26, 28 en 33 EMIR 05-06-2019 197. Guidelines on EMIR Anti￾Procyclicality Margin Measures for Central Counterparties ESMA70-151-1496 Article 41 EMIR 03-12-2018 198. Guidelines Further specifying the circumstances for temporary restrictions in the case of a significant non-default event in accordance with Article 45a of EMIR ESMA91-372-1704 Article 45a EMIR 02-08-2024 199. Guidelines and Recommendations for establishing consistent, efficient and effective assessments of interoperability arrangements ESMA/2013/322 Articles 51-54 EMIR 10-06-2013 200. Guidelines on the reporting to competent authorities under article 37 of the MMF Regulation Articles 37 MMF Regulation 22-08-2020

| DNB PUBLIC | Acronyms : DNB: De Nederlandsche Bank N.V. EBA: European Banking Authority, legal successor to the Committee of European Banking Supervisors (CEBS); EIOPA: The European Insurance and Occupational Pensions Authority, legal successor to the Committee of European Insurance and Occupational Pensions Supervisors (CEIOPS); ESMA: European Securities and Markets Authority, legal successor to the Committee of European Securities Regulators (CESR); Joint Committee: Joint Committee of the European Supervisory Authorities (ESAs); Wft: Financial Supervision Act (Wet op het financieel toezicht); Wwft: Anti-Money Laundering and Anti-Terrorist Financing Act (Wet ter voorkoming van witwassen en financiering van terrorisme) BMfo: Decree on Conduct of Business Supervision of Financial Undertakings under the Wft (Besluit Markttoegang financiële ondernemingen Wft) Bpr: Decree on Prudential Rules for Financial Undertakings under the Wft (Besluit prudentiële regels Wft) Bptfg: Decree on Prudential Supervision of Financial Groups under the Wft (Besluit prudentieel toezicht financiële groepen Wft) Bbpm: Decree on Special Prudential Measures, Investor Compensation and Deposit Guarantees under the Wft (Besluit bijzondere prudentiële maatregelen, beleggerscompensatie en depositogarantie Wft) PSD2: Payment Services Directive, Directive Directive 20215/2366/EU

• • + ESMA34-49-173

201. Guidelines on stress tests scenarios under Article 28 of the MMF Regulation ESMA-50 481369926- 30848 Article 28 of the MMF Regulation 08-05-2026