+Guidelines on proportionate retail diversification methods (EBA/GL/2026/02)
---+2. 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).
---+3. Subject matter, scope and definitions
------+Subject matter
---------+5. In accordance with Article 123(1) of Regulation (EU) No 575/2013 as amended by Regulation (EU) …
------+Scope of application
---------+6. Competent authorities should apply these guidelines in accordance with the scope of application …
------+Addresses
---------+7. These guidelines are addressed to competent authorities as defined in Article 4, point (2)(i) of …
------+Definitions
---------+8. Unless otherwise specified, terms used and defined in Regulation (EU) No 575/2013 have the same …
---+4. Implementation
------+Date of application
---------+9. These guidelines apply from 19.05.2026.
---+5. Proportionate retail diversification methods
------+10. For the purpose of Article 123(1), point (c) of Regulation (EU) No 575/2013, an exposure should …
------+11. A portfolio should be considered sufficiently diversified where the ratio of the sum of the …
------+12. An eligible retail exposure should be considered a large eligible retail exposure when the …
------+13. The institution should first assess whether the portfolio composed of all the institution’s …
------+14. Where the portfolio composed of all the institution’s eligible retail exposures does not meet …
------+15. The portfolio resulting from the exclusion of exposures carried out in accordance with …
------+16. The exposures excluded in accordance with paragraph 14 should not be considered as representing …
------+17. In case of a portfolio including securitised exposures, the assessment of compliance with the …
------+18. Notwithstanding paragraph 17, for securitised exposures where institutions act as investors …
---+Accompanying document
------+Cost-benefit analysis / impact assessment
------+Problem identification and baseline scenario
------+Policy objectives
------+Options considered
------+Assessment of the options and the preferred option(s)
------+Feedback on the public consultation
---------+General comments
---------+Responses to questions in Consultation Paper EBA/CP /2024/22
 English - European Union - Financial Industry -

Guidelines on proportionate retail diversification methods (EBA/GL/2026/02)

Guidelines on proportionate retail diversification methods (EBA/GL/2026/02)

https://www.eba.europa.eu/activities/single-rulebook/regulatory-activities/credit-risk/guidelines-proportionate-retail-diversification-methods – PDF

1. Overview

,
2. Compliance and reporting obligations

2. Compliance and reporting obligations
3. Subject matter, scope and definitions

3. Subject matter, scope and definitions
4. Implementation

4. Implementation
5. Proportionate retail diversification methods

5. Proportionate retail diversification methods
Accompanying document

Accompanying document

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

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