+Guidelines on the application of the definition of default (EBA/GL/2026/05)
---+1. Compliance and reporting obligations
------+Status of these guidelines
---------+1. This document contains guidelines issued pursuant to Article 16 of Regulation (EU) No 1093/2010 …
---------+2. Guidelines set the EBA view of appropriate supervisory practices within the European System of …
------+Reporting requirements
---------+3. According to Article 16(3) of Regulation (EU) No 1093/2010, competent authorities must notify …
---------+4. Notifications will be published on the EBA website, in line with Article 16(3) of Regulation …
---+2. Addresses
------+5. These guidelines are addressed to competent authorities as defined in Article 4 point (2)(i) of …
---+3. Implementation
------+Date of application
---------+6. These guidelines apply from 19.10.2026 FINAL REPORT ON AMENDING GL DOD
---+4. Amendments
------+7. Guidelines EBA/GL/2016/07 are amended as follows:
------+8. Point (d) in paragraph 23 is replaced by the following: ‘(d) in the specific case of factoring …
------+9. Paragraph 31 is replaced by the following: ’31. Where the obligor has been adequately informed …
------+10. Paragraph 32 is deleted.
------+11. Point a in paragraph 39 is deleted.
------+12. The title after paragraph 48 is replaced by the following: ‘Diminished financial obligation due …
------+13. Paragraph 49 is deleted.
------+14. Paragraph 50 is deleted.
------+15. Paragraph 52 is replaced by the following: ’52. For the purposes of unlikeliness to pay as …
------+16. Paragraph 53 is replaced by the following: ’53. If however the diminished financial obligation …
------+17. Paragraph 54 is replaced by the following: ’54. All exposures classified as forborne …
------+18. Paragraph 55 is replaced by the following: ’55. Where any of the modifications of the schedule …
------+19. Point (h) in paragraph 59 is replaced by the following: ’(h) The classification of an exposure …
------+20. Paragraph 72 is replaced by the following: ’72. For the purposes of the application of Article …
------+21. Paragraph 73(f) is replaced by the following: ‘(f) the conditions referred to in points (a) to …
------+22. Point (b) in paragraph 83 is deleted.
------+23. Paragraph 107 is replaced by the following: ‘107. Institutions should verify on a regular basis …
 English - European Union - Financial Industry -

Guidelines on the application of the definition of default (EBA/GL/2026/05)

Guidelines on the application of the definition of default (EBA/GL/2026/05)

https://www.eba.europa.eu/activities/single-rulebook/regulatory-activities/credit-risk/guidelines-application-definition-default – PDF

1. Overview

,
1. Compliance and reporting obligations

1. Compliance and reporting obligations
2. Addresses
  •  C1
3. Implementation

3. Implementation
4. Amendments

4. Amendments

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
  • EBA -

    EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

    DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.