EBA · 2025_7336 Final Q&A

Reporting aggregate exposure to shadow banking entities in CRR3

Name: Reporting aggregate exposure to shadow banking entities in CRR3: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 394, para. 2
Topic: Large exposures
Submitted by: Credit institution
Submitted: 2025-02-07
Answered: 2025-06-13
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

The newly introduced paragraph 2(b) in article 394 of CRR3 requires institutions to report as well the total Shadow Bank Exposure. This request is in addition to the top 10 such SBEs, already reported under CRR2, in line with paragraph 2(a) of the same article. Nonetheless the new ITS published under taxonomy v4.0, do not include any field which would allow us to report such information.

Background

The new reporting templates included in the annex of the ITS published in the OJ, see link , page 170 or in the ITS published by the EBA on 27.01.25, under taxonomy v4.0, see link , do not allow the reporting of such information (aggregate exposure to shadow banking entities). This can only be achieved in the current templates if the whole population of such exposures is provided, which cannot be the intention, given the number and materiality of certain such exposures (small and many).

Answer

The newly introduced subparagraph in paragraph 2 in article 394 of Regulation (EU) 575/2013 will be reflected in the next update of the Implementing regulation (EU) 2024/3117 (ITS on reporting).

Original source: European Banking Authority, Q&A ID 2025_7336

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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