Europejski Urząd Nadzoru Bankowego, Projekt regulacyjnych standardów technicznych w sprawie kalkulacji niektórych korekt wartości kredytowych

EBA/RTS/2021/15

13 December 2021

Final report on draft regulatory technical standards with regard to specifying the calculation of specific credit risk adjustments Amending Delegated Regulation (EU) No 183/2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms with regard to regulatory technical standards for specifying the calculation of specific and general credit risk adjustments

1. Executive summary

On 16 December 2020, the European Commission published its action plan on Tackling nonperforming loans in the aftermath of the COVID-19 pandemic , in which it indicated the need for a revision of the treatment of defaulted exposures under the standardised approach for credit risk (SA). Section 2.5 of the Commission action plan asks the European Banking Authority to consider the appropriate prudential treatment of the risk weight (RW) for defaulted exposures following the sale of...