26. When notifying a transaction as required pursuant to Article 248 of Regulation (EU) No 575/2013 …

When notifying a transaction as required pursuant to Article 248 of Regulation (EU) No 575/2013 (as further specified in paragraph 25), the originator institution or, as the case may be, the sponsor institution should:

• (a) if it claims that the transaction does not constitute implicit support, provide adequate evidence of meeting the relevant conditions set out in these guidelines; and
• (b) if the transaction is undertaken by one of the entities referred to under item (i) or (ii) of paragraph 25(a), the originator institution should also provide documentation on the type of relationship between the originator institution and the relevant entity or, as the case may be, the financing, support, instructions or arrangements provided or entered into by the originator institution to or with that entity for the purposes of undertaking the relevant transaction.

1. Overview

1.1 References

• Article 248 Exposure value

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/