EBA · 2025_7598 Rejected question

Article 12 of Regulation (EU) 2024/857 - non-performing exposures (NPEs) exceeds the 2% threshold.

Regulation
Directive 2013/36/EU (CRD)
Article
84
Topic
Supervisory reporting - IRRBB
Submitted by
Consultancy firm
Submitted
2025-10-15
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Question

Could the EBA clarify, in relation to the applicable reporting reference dates, from which point in time institutions are expected to implement and apply the corresponding model adjustment in their IRRBB reporting once this 2% threshold has been breached? Specifically, should the model change be reflected from the reporting period during which the threshold was exceeded, or from the beginning of the next full reporting period following the breach?

Background

In accordance with Article 12 of Regulation (EU) 2024/857 under the IRRBB standardised approach, institutions are required to apply a specific treatment for non-performing exposures (NPEs) where the share of NPEs exceeds the 2% threshold.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7598

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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