EBA: Normes finales sur les éléments hors bilan

The EBA publishes its final standards for off-balance sheet items conversion factors

Introduction

The European Banking Authority (EBA) has released its final draft Regulatory Technical Standards (RTS) concerning off-balance sheet items. These standards are crucial for institutions to understand the allocation and conversion factors of such items, which play a significant role in credit risk assessment under the standardized approach.

Key Aspects of the RTS

The RTS introduces assignment criteria for off-balance sheet items not previously classified in the Capital Requirements Regulation (CRR). This classification is essential for determining the exposure values based on conversion probabilities. The EBA has provided examples to aid institutions in this classification process.

Furthermore, the RTS outlines four factors that may constrain an institution's ability to cancel unconditionally cancellable commitments. These factors include risk management processes, commercial considerations, and reputational and litigation risks.

Implementation and Legal Basis

The RTS are developed under Article 111(8) of Regulation (EU) No 575/2013 (CRR), which specifies the provisions for determining exposure values under the Standardised Approach for Credit Risk. The EBA proposes implementing the notification process for off-balance sheet items via the COREP framework to reduce reporting burdens.

Conclusion

The EBA's final standards provide a comprehensive framework for managing off-balance sheet items, ensuring institutions can accurately assess credit risk and comply with regulatory requirements.

Quelques pistes pour l'intégration opérationnelle dans votre dispositif :

- Évaluer et classer les éléments hors bilan selon les nouveaux critères de l'EBA.

- Mettre à jour les processus de gestion des risques pour intégrer les facteurs contraignants.

- Former le personnel sur les nouvelles exigences et les implications pour la gestion des risques.

- Utiliser le cadre COREP pour la notification des éléments hors bilan.

- Surveiller les implications juridiques et réputationnelles des engagements annulables.