EBA欧洲银行-EBA-GL-2014-03-Compliance-Table-Guidelines-on-Disclosure-of-Encumbered-26-Unencumbered-Assets_6页_232kb

EBA Guidelines Compliance Summary - EBA/GL/2014/03

Overview

This document provides a compliance table for the EBA Guidelines – EBA/GL/2014/03 on Disclosure of Encumbered and Unencumbered Assets, published on 27th June 2014. It lists the status of compliance by competent authorities from EU member states and EEA-EFTA states.

Compliance Status

The table shows the compliance status of competent authorities across various countries. Most authorities have confirmed compliance or intend to comply with the guidelines. However, some have indicated partial compliance, with specific reasons provided.

Full Compliance

• Belgium: National Bank of Belgium
• Bulgaria: Bulgarian National Bank
• Czech Republic: Czech National Bank
• Denmark: Danish Financial Supervisory Authority
• Germany: Federal Financial Supervisory Authority
• Estonia: Financial Supervision Authority
• Ireland: Central Bank of Ireland
• Greece: Bank of Greece
• Spain: Bank of Spain
• France: Prudential Supervisory & Resolution Authority
• Cyprus: Central Bank of Cyprus
• Latvia: Financial and Capital Market Commission
• Lithuania: Bank of Lithuania
• Luxembourg: Commission for the Supervision of Financial Sector
• Hungary: National Bank of Hungary
• Malta: Malta Financial Services Authority
• Netherlands: National Bank of Netherlands
• Austria: Financial Market Authority
• Poland: Polish Financial Supervision Authority
• Portugal: Bank of Portugal
• Romania: National Bank of Romania
• Liechtenstein: Financial Market Authority
• Norway: Norwegian Financial Supervisory Authority

Partial Compliance

• Italy: Bank of Italy

  • Circular n. 262 provides for disclosure requirements on asset encumbrance to be included in banks' financial statements, which were finalized before the EBA's guidelines. Full compliance will be evaluated once the EBA reviews its guidelines by the end of the next year.

• Slovakia: National Bank of Slovakia

  • A decree on disclosing information is in the process of being finalized and is set to take effect from 1st October 2014. The decree does not include disclosure of encumbered and unencumbered assets. These disclosures can be included via amendment in the next year.

• Iceland: Icelandic Financial Supervisory Authority (FME)

  • Regulation (EU) No 1093/2010 has not yet been incorporated into the EEA Agreement due to a constitutional interpretation. This interpretation prevents the implementation of EBA, EIOPA, and ESMA regulations into Icelandic law. Until this is resolved, the authority will consider voluntary compliance with each guideline.

Notes

• Article 16(3) of the EBA Regulation requires national competent authorities to inform the EBA whether they comply or intend to comply with the guidelines. If they do not, they must provide reasons.
• The EBA strives to ensure the accuracy of the information provided but cannot take responsibility for its contents or any reliance placed on it.
• For more detailed information on the current status of any competent authority, it is recommended to contact them directly. Contact details can be found on the EBA's official website: www.eba.europa.eu.