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Preamble
Recitals 8
Chapter I - GENERAL PROVISIONS (Article 1-2) 2
Chapter II - EXERCISE OF OPTIONS AND DISCRETIONS IN RELATION TO LESS SIGNIFICANT INSTITUTIONS REQUIRING FULL ALIGNMENT WITH THE LAW APPLICABLE TO SIGNIFICANT INSTITUTIONS (Article 3-9) 10
- Section I - Own funds (Article 3) 1
- Section II - Capital requirements (Article 4) 1
  - Article 4 - Article 178(1)(b) of Regulation (EU) No 575/2013: default of an obligor
- Section III - Large exposures (Article 6) 1
- Section IV - Liquidity (Article 7a-7f) 6
- Section V - Transitional provisions of Regulation (EU) No 575/2013 (Article 9) 1
Chapter III - FINAL PROVISIONS (Article 10-11) 2
Annexes 2
- Annex I - Conditions for assessing an exemption from the large exposure limit, in accordance with Article 400(2)(c) of Regulation (EU) No 575/2013 and Article 6(c) of this Guideline
- Annex II - Conditions for assessing an exemption from the large exposure limit, in accordance with Article 400(2)(d) of Regulation (EU) No 575/2013 and Article 6(d) of this Guideline
Amending acts 2
- Guideline (EU) 2025/1521 of the ECBfrom 01/01/2026
- Guideline (EU) 2022/508 of the ECBfrom 31/03/2022

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New version applies from 01/01/2026 — introduced by Guideline (EU) 2025/1521 of the ECB. 2 provisions change. Article 4 is deleted from 01/01/2026.

View as of 01/01/2026 What changes

Article 4 - Article 178(1)(b) of Regulation (EU) No 575/2013: default of an obligor

Article 4

Article 178(1)(b) of Regulation (EU) No 575/2013: default of an obligor

NCAs shall require less significant institutions to apply the ‘more than 90 days past due’ standard for the categories of exposures specified in Article 178(1)(b) of Regulation (EU) No 575/2013.

Official text · consolidated version 31/03/2022 (no longer in force) Open full page ↗