+Guidelines on Ancillary Services Undertakings (EBA/GL/2026/01)
---+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). 7 Regulation …
---+2. Subject matter, scope and definitions
------+Subject matter
---------+5. These guidelines specify, in accordance with Article 4(5) of Regulation (EU) No 575/2013, the …
------+Scope of application
---------+6. These guidelines apply in accordance with the level of application set out in Title II of Part …
---------+7. These guidelines apply in relation to the qualification of any undertaking as “ancillary service …
------+Addresse e s
---------+8. These guidelines are addressed to competent authorities as defined in Article 4, points 2(i) and …
------+Definitions
---------+9. Unless otherwise specified, the terms used and defined in Regulation (EU) No 575/2013, Directive …
---+3. Implementation
------+Date of application
---------+10. These guidelines apply from 04/05/2026.
---+4. Guidelines on ancillary services undertakings
------+4.1. General provisions
---------+11. An undertaking should not be regarded as an ASU, where one of the following conditions is met …
---------+12. An ASU included in the consolidated situation of an institution should be regarded as an ASU …
------+4.2. Criteria to determine activities to be considered a direct extension of banking under Article 4(1)(18)(a) of Regulation (EU) No 575/2013
---------+13. Activities that are fundamental to the value chain of core banking services referred to in …
---------+14. The activities listed in points (a) to (f) should be considered a direct extension of banking …
------+4.3. Criteria to determine activities to be considered ancillary to banking under Article 4(1)(18)(b) of Regulation (EU) No 575/2013
---------+General criteria
------------+15. An activity should be identified as “ancillary to banking” when it either supports, complements …
------------+16. For the purposes of assessing whether activities are ancillary to banking, based on the …
------------+17. For the purposes of paragraph 15, an activity supports banking when it significantly improves …
------------+18. Without prejudice to paragraph 17, the following should be seen as activities that support …
------------+19. For the purposes of paragraph 15, an activity complements banking when: a. it allows an …
------------+20. The determination of whether an activity complements banking should rely on an objective and …
------------+21. For the purposes of paragraph 15, an activity relies on banking when: a. it significantly …
---------+Operational leasing
------------+22. For the purposes of these guidelines, operational leasing should refer to a leasing contract …
------------+23. In line with the general criteria provided in paragraphs 15 to 21, operational leasing …
---------+Ownership or management of property
------------+24. In line with the general criteria provided in 15 to 21, the ownership or management of property …
---------+Provision of data processing services
------------+25. In line with the general criteria provided in 15 to 21, the provision of data processing …
------+4.4. Determination of activities to be considered similar to points (a) and (b) under Article 4(1)(18)(c) of Regulation (EU) No 575/2013
---------+26. For the purpose of application of Article 4(1)(18)(c) of Regulation (EU) No 575/2013, competent …
---------+27. The EBA should apply these guidelines to determine whether the activity notified in accordance …
------+4.5. Principal activity of an ancillary services undertaking
---------+28. An undertaking should be regarded as performing activities referred to in points (a), (b) or …
---------+29. An activity should be regarded as an undertaking’s principal activity even if none of the …
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Guidelines on Ancillary Services Undertakings (EBA/GL/2026/01)

Guidelines on Ancillary Services Undertakings (EBA/GL/2026/01)

https://www.eba.europa.eu/activities/single-rulebook/regulatory-activities/accounting-and-auditing/guidelines-ancillary-services-undertakings – PDF

1. Pregled

,
1. Compliance and reporting obligations

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

2. Subject matter, scope and definitions
3. Implementation

3. Implementation
4. Guidelines on ancillary services undertakings

4. Guidelines on ancillary services undertakings

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

Standardi

Povezane zadeve

Povezave
is related to Imported: Guidelines on Ancillary Services Undertakings (2026-05-04-8c9e7a42ca-3dad)
is related to Assignments added: Guidelines on Ancillary Services Undertakings (2026-05-04-8c9e7a42ca-3dad) – 8 links
is related to Assignments added: Guidelines on Ancillary Services Undertakings (2026-05-04-8c9e7a42ca-3dad) – 2 links
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