Europejski Urząd Nadzoru Bankowego, Sprawozdanie EBA na temat współzależnych aktywów i zobowiązań zgodnie z art. 428f ust. 3 rozporządzenia CRR

24 JULY 2023

EBA/REP/2023/24

EBA REPORT ON INTERDEPENDENT ASSETS AND

LIABILITIES IN THE NSFR UNDER ARTICLE 428f(3)

OF THE CRR

1. Executive Summary

1.1 Interdependent assets and liabilities and CRR mandate to the EBA

1. Interdependent assets and liabilities refer to activities where no funding risk exists for the Institution under the NSFR and as such, the activities are effectively exempted from stable funding requirements by receiving 0% RSF and 0% ASF in the calculation of the NSFR.

2. This preferential treatment is subject to compliance with the conditions established in Article 428f of the CRR.

3. Article 428f (1) lists the conditions required to treat assets and liabilities as interdependent.

4. Article 428f (2) lists a number of activities that are considered to meet the conditions required in paragraph 1.

5. Article 428f (3) includes a mandate to the EBA to monitor and draft a report on interdependent assets and liabilities. Article 428f (3) states: „3. EBA shall monitor assets and...