EBA Decision amending Decision EBA/DC/2021/373 concerning information required for the monitoring of Basel supervisory standards

EBA Regular Use
Decision of the European Banking
Authority EBA/DC/574 of 5 February 2025 amending Decision EBA/DC/2021/373 concerning information required for the monitoring of Basel supervisory standards The Board of Supervisors Having regard to Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC11 (the ‘EBA Regulation’ and ‘the EBA’), in particular Articles 8(1)(f) and (g), and (2)(h), 32 and 35 thereof, Whereas:
(1) Following the incorporation of the Basel III framework into the EU regulatory framework, through Regulation (EU) 1623/20242 (‘CRR3’) and Directive (EU) 2024/16193 (‘CRD6’), the EBA will start collecting information linked to the new requirements in relation to CRR3/CRD6, including on MREL/TLAC, through the EBA reporting framework. (2) To ensure that competent authorities and credit institutions save resources for the implementation and application of the EBA reporting framework and avoid duplication, the EBA should not request the submission of data through the Basel monitoring templates, from 31 December 2024, as reference date, onwards. Further reductions in the reporting burden for credit institutions should be introduced. (3) The EBA should continue collecting data where it intends to assess impacts on the operations of EU credit institutions of post-crisis regulatory reforms arising from the BCBS’s supervisory standards. Moreover, the EBA should also collect data for assessing other EU regulatory mandates and EBA initiatives including those addressing market developments for which there is need for information. 1 OJ L331, 15.12.2010, p. 12. 2 Regulation (EU) 1623/2024 of the European Parliament and of the Council of 31 May 2024 amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor (OJ L 2024/1623, 19.6.2026, p. 1). 3 Directive (EU) 2024/1619 of the European Parliament and of the Council of 31 May 2024 amending Directive 2013/36/EU as regards supervisory powers, sanctions, third-country branches, and environmental, social and governance risks (OJ L 2024/1619, 19.6.2024, p. 1).

DECISION AMENDING DECISION ON THE MONITORING OF BASEL SUPERVISORY STANDARDS 2 EBA Regular Use (4) Decision EBA/DC/2021/373 should be amended accordingly. Has decided as follows:
Article 1 – Amendments to Decision EBA/DC/2021/373
Decision EBA/DC/2021/373 is amended as follows:

1. The title is replaced by the following:
   ‘Decision of the European Banking Authority EBA/DC/2021/373 of 18 February 2021 concerning information required for the monitoring of Basel supervisory standards and for the assessment of EU regulatory mandates and of other EBA initiatives’.”
2. Article 2 is amended as follows:
   (a) Paragraph 1 is replaced by the following:
   ‘1. Competent authorities shall submit to the EBA, in accordance with the provisions set out in this Decision, the Quantitative Impact Studies data (‘QIS Data’) which the competent authorities receive from credit institutions within the sample set out in Article 4 under their supervisory remit (‘participating credit institutions’) as follows:
   a. the data set out in Annex I; b. whenever possible, the data set out in Annex III that participating credit institutions may submit to the competent authorities on a best effort basis.’ (b) In paragraph 2, the reference to ‘Basel Data’ shall be replaced by a reference to ‘QIS Data’.
3. Article 4 is amended as follows:
   (a) In paragraphs 1 to 3, the references to ‘Basel Data’ shall be replaced by references to ‘QIS Data’. (b) In paragraphs 2 and 3, the references to the number ‘30’ shall be replaced by references to the number ‘20’.
4. In Article 5, paragraph 1, the reference to ‘Basel Data’ shall be replaced by a reference to ‘QIS
   Data’.
5. In Article 8, paragraph 1, the reference to ‘Basel Data’ shall be replaced by a reference to ‘QIS
   Data’.
6. Article 9 is amended as follows:
   (a) Paragraph 2 is replaced by the following:

DECISION AMENDING DECISION ON THE MONITORING OF BASEL SUPERVISORY STANDARDS 3 EBA Regular Use ‘2. Credit institutions that have not participated in a similar exercise shall submit the QIS data (see Annex I) to the competent authorities with reference date 31 December by the last Friday of April of the following year.’ (b) Paragraph 5 is deleted. (c) Paragraph 6 is replaced by the following:
‘6. Competent authorities that do not have and cannot acquire access to the QIS data for credit institutions under their supervisory remit shall notify the EBA of this lack of access and make the submission referred to in Article 4(6) by no less than 9 months prior to the relevant reference date of the QIS data collection.’
7. ‘ANNEX I’ is replaced by the text set out in ‘Annex 1’ to this Decision;
8. In ANNEX II, point (2), the text ’and with first reference date 31 December 2021’ is deleted;
9. ‘ANNEX III’ is replaced by the text set out in ‘Annex 2’ to this Decision;
Article 2 – Entry into force and application

1. This Decision shall enter into force on the day following its adoption.
2. This Decision shall apply from the day following its adoption.
3. By way of derogation from paragraph 2, the amendment of Article 1 paragraph 3 (b) shall apply
   from 1 July 2025.
   Done at Paris,
   José Manuel Campa
   For the Board of Supervisors

DECISION AMENDING DECISION ON THE MONITORING OF BASEL SUPERVISORY STANDARDS 4 EBA Regular Use
Annex 1
‘ANNEX I
MANDATORY QIS DATA
The completion of the following parts of the current Basel III monitoring templates, classified according to relevant reporting areas, is mandatory for the participating credit institutions:
A. Core BCBS templates
The templates below correspond to the mandatory reporting areas that are necessary for assessing the impact of the implementation of Basel III:
General information

• ‘Supervisory information’ and ‘EU Supervisory Information’: the competent authority shall
  correctly complete the flags – the EBA will use this info to produce further data quality checks and will conduct its analyses based on these flags;
• ‘General info’: all flags;
  B. EU specific information
  The following templates are mandatory:

1. ‘EU General info’: the LEI info;
2. ‘EU Supervisory information’;
3. ‘EU ST SFTs’;
4. ‘EU UFCP’;
5. the IRRBB-related templates for monitoring purposes:
   ‘A. IRRBB results’;
   ‘B. Stratification retail NMDs’;
   ‘C. Basis risk’;
   ‘D. CSRBB’;
   ‘E. Repricing rates and NMDs 0%’;
   ‘F. IR hedging practices’;
   ‘G. Qualitative questions’.

DECISION AMENDING DECISION ON THE MONITORING OF BASEL SUPERVISORY STANDARDS 5 EBA Regular Use
Annex 2
‘ANNEX III
NON-MANDATORY QIS DATA
The following templates are required from the participating credit institutions on a best-effort basis:

1. ‘Sovereigns’;
2. ‘Crypto’.’