EBA欧洲银行-EBA-BS-2016-241rev1-28Final-Minutes-BoS-20-21-June-2016-adopted-for-publication29_16页_400kb

报告摘要

EBA Board of Supervisors – Final Minutes Summary (EBA BS 2016 241rev1)

Core Content Overview

The EBA Board of Supervisors meeting took place on 20–21 June 2016 in London, with the main focus on risk assessment, non-performing loans (NPLs), supervisory convergence, and the implementation of regulatory guidelines. The meeting involved discussions on several key agenda items, including the re-election of a Management Board member, updates on risk and vulnerabilities, NPL strategies, and the finalization of various regulatory texts.

Main Points and Key Information

1. Election of a Management Board Member

Mr Luigi Federico Signorini (Bank of Italy) was re-elected to the Management Board for a second term, ending on 24 February 2019.
The election was conducted via secret ballot.

2. Update on Risks and Vulnerabilities

The EBA Director of Oversight provided an overview of risks in the European banking system, highlighting:
- A slight decrease in CET1 ratios after a steady increase in 2015.
- Perceptions of future asset quality deterioration.
The Standing Committee on Oversight and Practices (SCOP) highlighted four key areas: conduct risk, funding, market volatility from the UK referendum, and profitability.
Members emphasized the importance of identifying trends and noted that it was too early to conclude a trend in CET1 ratio decline.
The need for a coordinated EU response to asset finance risks was acknowledged.

3. Discussion on NPLs and Structural Impediments

NPLs remain a significant challenge across the EU, with disparities in coverage ratios.
The EBA presented its report on NPLs and proposed supervisory actions.
The ECB/SSM taskforce, as well as national representatives from Romania, Italy, and Slovenia, shared their strategies.
The BoS recognized the need for EU-wide mechanisms and legal clarity, especially regarding state aid and market confidence.
The EBA's report on NPLs was approved for publication after minor amendments.

4. Leverage Ratio Calibration

The final report on Leverage Ratio (LR) calibration was discussed, with two key recommendations:
- Recommendation 6: Not to introduce higher LR requirements for 'very large O-SIs'.
- Recommendation 7: To propose a potential cap on the use of AT1 instruments for G-SILs, aligned with BCBS standards.
The BoS endorsed the report and agreed to continue working on the concept of capital guidance and its integration into the EBA SREP Guidelines.

5. Consultation Paper on Expected Credit Losses (ECL)

A draft consultation paper on ECL guidelines was introduced, aiming to implement BCBS guidance in the EU and facilitate IFRS9.
The BoS supported the draft and agreed to a final iteration with SCARA before publication.

6. Supervisory Convergence

The second Report on supervisory convergence was presented, summarizing progress from 2015–1Q 2016.
The BoS praised the report and supported the proposed way forward.
Further comments were invited to be incorporated into the report for transmission to the Council and European Parliament.

7. EU-wide Stress Test 2016

The EBA updated the BoS on the 2016 EU-wide stress test process.
The BoS agreed that CAs should explain exceptions from the methodology, but did not require mandatory disclosure.
A communication strategy was outlined to emphasize the supervisory nature of the test rather than a pass/fail outcome.

8. EU-wide Transparency Exercise 2016

The EBA proposed a transparency exercise, with a timeline, templates, and communication strategy.
The BoS approved the proposal, noting that the inclusion of leverage ratio and sovereign exposures would be considered for future exercises.

9. Guidelines on Disclosure Proposals

A draft consultation paper on disclosure guidelines was presented, with a focus on the revised BCBS Pillar 3 Framework.
The BoS agreed to include a template for disclosure of non-deducted participations in insurance entities.
The final report would include further quantitative assessments and address intragroup issues and subordination requirements.

10. Interim MREL Report to the Commission

The EBA presented an interim report on the Minimum Requirement for Own Funds and Eligible Liabilities (MREL), including recommendations:
- Changing the reference basis to risk-weighted assets.
- Stacking CET1 capital buffers on top of MREL.
- Clarifying responsibilities between Resolution Authorities (RAs) and Competent Authorities (CAs).
The BoS welcomed the report and requested further input from SCRePol and ResCo before final submission.

11. Resolution Colleges

The establishment of resolution colleges was discussed, with concerns over slow progress in identifying them for third-country groups.
The BoS agreed to a further update at a future meeting.

12. BCBS Developments

The EBA and BoS expressed support for a coordinated EU stance on BCBS proposals for reforming risk-weighting rules.
A teleconference was planned to discuss the results of the Basel QIS exercise before the next BCBS meeting.

13. Risk Weights for Mortgage Lending

The final draft RTS on mortgage lending risk weights was discussed.
Concerns were raised about the flexibility of the proposed RTS and the time horizon for assessing loss expectations.
The BoS agreed to further work and a new round of discussions with SCRePol before final endorsement.

14. Definition of Default and Materiality

The EBA presented a materiality package, including final draft RTS and guidelines.
The BoS approved the EBA report on the data collection exercise but deferred final endorsement of the guidelines.
Further discussion was requested on materiality thresholds and college coordination for cross-border institutions.