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