Severity: Low Guidance EU
EBA outlines next steps on supervisory reporting simplification and extends implementation timelines
Original title: EBA E-mail alert 6 November, 2026
- Published
- Source: eba.europa.eu
- Effective
- Not stated
- Deadline
- Not stated
- Framework: EBA GL/2019/04
- EBA/GL/2019/04 as amended by EBA/GL/2025/02 source
Why it matters
The EBA has published its position on supervisory reporting simplification and extended implementation timelines based on feedback from the consultation on ITS Final Q&As 2026_7830 (geographical allocation of exposures from synthetic securitisations for CCB purposes) and 2026_7945 (consolidated application and intragroup transferability of the permanent exemption from CET1 deduction of equity holdings in insurance companies). These clarifications and timeline extensions provide credit institutions with additional time to align their systems and processes with the updated regulatory requirements on capital buffer allocation and equity holdings treatment.
What changed
- EBA clarifies geographical allocation of exposures arising from synthetic securitisations for the purposes of the Countercyclical Capital Buffer (ITS Final Q&A 2026_7830)
- EBA clarifies consolidated application and intragroup transferability of the permanent exemption from deduction of equity holdings in an insurance company from Common Equity Tier 1 capital (ITS Final Q&A 2026_7945)
- EBA extends implementation timelines for supervisory reporting requirements following consultation feedback
Who is affected
Credit institutions subject to EBA supervisory reporting requirements, particularly those with synthetic securitisations and equity holdings in insurance companies
What to do
AI-assisted summary of the official document; the official text prevails. Not legal advice.