Appendix 2: Non-exhaustive list of EBA Guidelines and Recommendations that are complied with in the UK

Links to EBA Guidelines and Recommendations in place as at the end of the transition period are available below. Changes to existing EU Guidelines and Recommendations, and new Guidelines and Recommendations, issued by the EBA after the end of the transition period are not relevant for the purposes of this SoP. The Bank and PRA acknowledge EBA as the source of these materials.

Bank Recovery and Resolution Directive (BRRD)

  • Guidelines on the rate of conversion of debt to equity in bail-in
  • Guidelines on the treatment of shareholders in bail-in
  • Guidelines on treatment of liabilities in bail-in
  • Guidelines on how information should be provided under the BRRD
  • Guidelines on Business Reorganisation Plans
  • Guidelines specifying the various conditions for the provision of group financial support
  • Guidelines on simplified obligations
  • Guidelines on the sale of business tool
  • Guidelines on the asset separation tool
  • Guidelines on necessary services
  • Guidelines on failing or likely to fail
  • Guidelines on early intervention triggers
  • Guidelines on recovery plans indicators
  • Guidelines on measures to reduce or remove impediments to resolvability
  • Guidelines on the types of tests, reviews or exercises that may lead to support measures
  • Guidelines on the range of scenarios to be used in recovery plans

Capital Requirements Directive (CRD)

  • Guidelines on Outsourcing Arrangements
  • Guidelines on internal governance (revised)
  • Recommendation on the equivalence of confidentiality regimes 
  • Guidelines on criteria to assess other systemically important institutions (O-SIIs)
  • Guidelines on the data collection exercise regarding high earners
  • Guidelines on the remuneration benchmarking exercise
  • Guidelines on the applicable notional discount rate for variable remuneration
  • Recommendations on the coverage of entities in a group recovery plan
  • Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body
  • Guidelines on common procedures and methodology for Supervisory review and Evaluation Process (SREP)
  • Guidelines on the management of interest rate risk arising from non-trading activities (IRRBB)
  • Guidelines on the 2020 pragmatic supervisory review and evaluation process (SREP) in light of the COVID-19 crisis
  • Recommendation amending EBA/REC/2015/01 on the equivalence of confidentiality regimes
  • Guidelines on ICT and security risk management

Capital Requirements Regulation (CRR)

  • Guidelines on disclosure requirements under Part Eight of Regulation (EU)
  • Guidelines on the LCR disclosure
  • Guidelines on corrections to modified duration for debt instruments
  • Guidelines on implicit support for securitisation transactions
  • Guidelines on limits on exposures to shadow banking
  • Guidelines on materiality, proprietary and confidentiality and on disclosure frequency
  • Guidelines on significant risk transfer (SRT) for securitisation transactions
  • Guidelines on disclosure of encumbered and unencumbered assets
  • Guidelines on Connected Clients
  • Guidelines on the methodology to determine the weighted average maturity of contractual payments due under the tranche of a securitisation transaction 

Financial Conglomerates Directive (FICOD)

  • Joint Guidelines on the convergence of supervisory practices relating to the consistency of supervisory coordination arrangements for financial conglomerates

EBA Regulation Article 16

  • Guidelines on supervision of significant branches
  • Recommendations on outsourcing to cloud service providers
  • Guidelines on ICT Risk Assessment under the SREP
  • Guidelines on credit risk management practices and accounting for expected credit losses
  • Guidelines on ICAAP and ILAAP information
  • Guidelines on communication between competent authorities and auditors
  • Guidelines on harmonised definitions and templates for funding plans of credit institutions
  • Recommendation on the use of Legal Entity Identifier (LEI)
  • Guidelines on institutions' stress testing
  • Guidelines on product oversight and governance arrangements for retail banking products


  • Guidelines on disclosure requirements of IFRS 9 transitional arrangements

Deposit Guarantee Scheme Directive (DGSD)

  • Guidelines on stress tests of deposit guarantee schemes
  • Guidelines on cooperation agreements between deposit guarantee schemes
  • Guidelines on methods for calculating contributions to Deposit Guarantee Schemes (DGSs)
  • Guidelines on payment commitments