Europejski Urząd Nadzoru Bankowego, Opinia EBA w sprawie stosowania przepisów dot. granicy między portfelem handlowym a portfelem bankowym oraz na temat wewnętrznego transferu ryzyka między nimi, o których mowa w art. 3 ust. 6 rozporządzenia (UE) 2019/876

EBA/Op/2023/02

27 February 2023

Opinion of the European Banking Authority on the application of the provisions relating to the boundary between trading book and banking book, and on the internal risk transfer between books as referred to in Article 3(6) of Regulation (EU) No 2019/876

Introduction and legal basis

1. In accordance with Article 325 of Regulation (EU) No 575/2013 , institutions are required to:

a. Calculate the own funds requirements for market risk with the approaches set out in paragraph 1 of that Article, and

b. Calculate, for reporting purposes only, the own funds for market risk with the new approaches set out in paragraph 3 of that Article .

2. Recital (41) of Regulation (EU) No 2019/876 clarifies that the reporting requirements under the new approaches are meant to be a first step towards the full implementation of the fundamental review of the trading book (FRTB) framework in the Union, to be achieved by means of a legislative proposal of the Commission submitted by...