Cost-benefit analysis / impact assessment

Article 123(1) of Regulation (EU) No 575/2013 as amended by Regulation (EU) 2024/1623 (CRR) mandates the EBA to issue Guidelines to specify proportionate diversification methods under the Standardised Approach for credit risk under which the exposure should be considered as one of a significant number of exposures with similar characteristics; satisfactory diversification is one of the mandatory criteria set out under Article 123(1) of the CRR to be fulfilled for the application of a preferential risk weight of 75%.⁹

As per Article 16(2) of the ESAs regulation (Regulation (EU) No 1093/2010, (EU) No 1094/2010 and (EU) No 1095/2010 of the European Parliament and of the Council), any guidelines developed by the ESAs should be accompanied by an Impact Assessment in the A nnex which analyses ‘the potential related costs and benefits’ of the Guidelines. Such Annex should provide the reader with an overview of the findings as regards the problem identification, the options identified to remove the problem and their potential impacts.

The EBA has prepared the Impact Assessment contained in the Guidelines, which analyses the policy options considered. Given the nature of the topic, the Impact Assessment is qualitative, and the limited data received during the consultation is not considered representative of the European context.

⁹ Except 1) transactor exposures, which are assigned a risk weight of 45% and 2) exposures due to loans granted by an institution to pensioners or employees with a permanent contract against the unconditional transfer of part of the borrower’s pension or salary to that institution, which are assigned a risk weight of 35% when meeting the conditions set out in Article 123(5) of the CRR (Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj).

1. Přehled

1.1 Odkazy

1.2 Identifikované požadavky

1.3 Související standardy

2. Identifikované požadavky

3. Související standardy

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