GUIDELINE (EU) 2025/2595 OF THE EUROPEAN CENTRAL BANK
of 10 December 2025
on the supervisory approach by national competent authorities to coverage of non-performing exposures held by less significant supervised entities (ECB/2025/40)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions 1, and in particular Article 6(1), and Article 6(5), points (a) and (c), thereof,
Whereas:
HAS ADOPTED THIS GUIDELINE: