欧洲央行-国家主管当局对不太重要的受监管实体持有的不良风险敞口的监管方法（英）-2025.pdfVIP

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GUIDELINE(EU)[YYYY/[XX**]]OFTHEEUROPEANCENTRALBANK

of[dateMonthYYYY]

onthesupervisoryapproachbynationalcompetentauthoritiestocoverageofnon-performing

exposuresheldbylesssignificantsupervisedentities

([ECB/YYYY/XX])

THEGOVERNINGCOUNCILOFTHEEUROPEANCENTRALBANK,

HavingregardtotheTreatyontheFunctioningoftheEuropeanUnion,

HavingregardtoCouncilRegulation(EU)No1024/2013of15October2013conferringspecifictaskson

theEuropeanCentralBankconcerningpoliciesrelatingtotheprudentialsupervisionofcreditinstitutions1,

andinparticularArticle6(1),andArticle6(5),points(a)and(c),thereof,

Whereas:

(1)TheEuropeanCentralBank(ECB)isresponsiblefortheeffectiveandconsistentfunctioningofthe

SingleSupervisoryMechanism(SSM).Itoverseesthefunctioningofthesystemandensuresthe

consistentapplicationofhighsupervisorystandardsandtheconsistencyofsupervisoryoutcomes

acrosstheparticipatingMemberStates.TheECBmayissueguidelinestonationalcompetent

authorities(NCAs),inaccordancewithwhichsupervisorytasksaretobeperformedandsupervisory

decisionsaretobeadoptedbyNCAs.

(2)TheECBensurestheconsistentapplicationofprudentialrequirementsforcreditinstitutionswithin

theparticipatingMemberStates,inaccordancewithRegulation(EU)No1024/2013andRegulation

2

(EU)No468/2014oftheEuropeanCentralBank(ECB/2014/17).

(3)WhileNCAsareprimarilyresponsibleforreviewingthearrangements,processes,mechanismsand

strategiesimplementedbycreditinstitutionsthatareclassifiedaslesssignificantto