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New version applies from 01/01/2026 — introduced by Guideline (EU) 2025/1521 of the ECB.
2 provisions change.
Guideline (EU) 2017/697 of the ECB
14/04/2017 → 31/03/2022: 8 inserted · 4 removed · 4 amended · 0 moved · 0 renamed · 13 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
Preamble · 1 unchanged
Recitals
Chapter I - GENERAL PROVISIONS
Chapter II - EXERCISE OF OPTIONS AND DISCRETIONS IN RELATION TO LESS SIGNIFICANT INSTITUTIONS REQUIRING FULL ALIGNMENT WITH THE LAW APPLICABLE TO SIGNIFICANT INSTITUTIONS
- amended Article 3 - Article 89(3) of Regulation (EU) No 575/2013: risk weighting and prohibition of qualifying holdings outside the financial sector Chapter II › Section I
- removed Article 5 - Article 282(6) of Regulation (EU) No 575/2013: hedging sets Chapter II › Section II
- amended Article 6 - Article 400(2) of Regulation (EU) No 575/2013: exemptions Chapter II › Section III
- removed Article 7 - Article 24(4) and (5) of Delegated Regulation (EU) 2015/61: outflows from stable retail deposits Chapter II › Section IV
- removed Article 8 - Article 471(1) of Regulation (EU) No 575/2013: exemption from deduction of equity holdings in insurance companies from Common Equity Tier 1 items Chapter II › Section V
- inserted Article 7a - Article 12(1)(c)(i) of Delegated Regulation (EU) 2015/61: liquidity coverage ratio - identification of Member State or third country major stock indices Chapter II › Section IV
- inserted Article 7b - Article 12(3) of Delegated Regulation (EU) 2015/61: liquidity coverage ratio - level 2B assets Chapter II › Section IV
- inserted Article 7c - Article 428p(10) of Regulation (EU) No 575/2013: NSFR - required stable funding factors for off-balance-sheet exposures Chapter II › Section IV
- inserted Article 7d - Article 428q(2) of Regulation (EU) No 575/2013: NSFR – determination of the term of encumbrance for assets that have been segregated Chapter II › Section IV
- inserted Article 7e - Article 428aq(10) of Regulation (EU) No 575/2013: NSFR – required stable funding factors for off-balance-sheet exposures Chapter II › Section IV
- inserted Article 7f - Article 428ar(2) of Regulation (EU) No 575/2013: NSFR – determination of the term of encumbrance for assets that have been segregated Chapter II › Section IV
- amended Article 9 - Article 478(3)(a) and (b) of Regulation (EU) No 575/2013: applicable percentages for deduction from Common Equity Tier 1 items of significant investments in financial sector entities and deferred tax assets that rely on future profitability Chapter II › Section V
Chapter II · 1 unchanged
Chapter III - FINAL PROVISIONS
- amended Article 10 - Taking effect and implementation Chapter III
Chapter III · 1 unchanged
Annexes
- removed Annex 1
- inserted 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
- inserted 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