Kommisjonens gjennomføringsforordning (EU) 2024/1618 av 6. juni 2024 om endring av gjennomføringsforordning (EU) 2021/763 om fastsettelse av tekniske gjennomføringsstandarder for anvendelsen av europaparlaments- og rådsforordning (EU) nr. 575/2013 og europaparlaments- og rådsdirektiv 2014/59/EU med hensyn til tilsynsrapportering og offentliggjøring av minstekravet til ansvarlig kapital og konvertibel gjeld
Gjennomføringsbestemmelser til kapitalkravsforordningen og krisehåndteringsdirektivet om tilsynsrapportering og offentliggjøring av minstekravet til ansvarlig kapital og konvertibel gjeld
Kommisjonsforordning publisert i EU-tidende 7.6.2024
Nærmere omtale
BAKGRUNN (fra kommisjonsforordningen)
(1) Regulation (EU) 2022/2036 of the European Parliament and of the Council (3) introduced into Regulation (EU) No 575/2013 the requirement that intermediate entities in a resolution group are to deduct from eligible liabilities items their holdings of own funds instruments and eligible liabilities instruments used for the compliance with the requirement set out in Article 92b of Regulation (EU) No 575/2013 (‘internal Total Loss-absorbing Capacity requirement’ or ‘internal TLAC’) or the requirement set out in Article 45f of Directive 2014/59/EU of the European Parliament and of the Council (4) (‘internal minimum requirement for own funds and eligible liabilities’ or ‘internal MREL’) where those own funds instruments and eligible liabilities instruments were issued by entities that are not themselves resolution entities and that belong to the same resolution group. Therefore, it is necessary to reflect this deduction requirement in the templates for the public disclosure of harmonised information on internal MREL and internal TLAC set out in Commission Implementing Regulation (EU) 2021/763 (5). This deduction requirement should equally be reflected in the harmonised information provided to competent and resolution authorities.
(2) Directive (EU) 2024/1174 of the European Parliament and of the Council (6) amending Directive 2014/59/EU and Regulation (EU) No 806/2014 as regards certain aspects of the minimum requirement for own funds and eligible liabilities further amended the deduction requirement laid down in Regulation (EU) No 575/2013 by specifying in Directive 2014/59/EU and Regulation (EU) No 806/2014 that intermediate entities in a resolution group are only to deduct their holdings of own funds instruments issued by liquidation entities that belong to the same resolution group and are not themselves resolution entities, subject to certain conditions related to the materiality of those holdings. Those amendments should also be reflected in the harmonised information provided in templates for the public disclosure and reporting to competent authorities and resolution authorities.
(3) Entities subject to the requirements set out in Article 92a or Article 92b of Regulation (EU) No 575/2013 (‘TLAC requirement’) or the requirement set out in Article 45 of Directive 2014/59/EU (‘MREL’) may, with the prior permission of their resolution authority, call, redeem, repay or repurchase eligible liabilities instruments in accordance with Article 78a of Regulation (EU) No 575/2013. Amounts covered by such a permission reduce the entities’ capacity to meet the MREL or the TLAC requirement. Therefore, it is necessary to specify how the impact of such a permission should be reflected in public disclosures and reporting to competent authorities and resolution authorities.
(4) Implementing Regulation (EU) 2021/763 should therefore be amended accordingly.
(5) This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Banking Authority.
(6) The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (7).
(7) To provide entities subject to the obligation to report or disclose information in accordance with Regulation (EU) No 575/2013 or Directive 2014/59/EU with sufficient time to adapt to the changes in templates and harmonised information, the changes should start to apply six months after its date of entry into force,