EBA Guidelines on the management of interest rate risk arising from non-trading activities (EBA/GL/2015/08) (repealed with effect from 30 June 2019)
The following guidelines are repealed with effect from 30 June 2019, see para. 10 (Guidelines on the management of interest rate risk arising from non-trading book activities (IRRBB) (EBA/GL/2018/02)).
Section 1 - Compliance and reporting obligations
Status of these guidelines
1. This document contains guidelines issued pursuant to Article 16 of Regulation (EU) No 1093/2010. In accordance with Article 16(3) of Regulation (EU) No 1093/2010, competent authorities and financial institutions must make every effort to comply with the guidelines.
2. Guidelines outline the EBA view of appropriate supervisory practices within the European System of Financial Supervision or of how European Union law should be applied in a particular area. Competent authorities as defined in Article 4(2) of Regulation (EU) No 1093/2010 to whom guidelines apply should comply by incorporating them into their practices as appropriate (e.g. by amending their legal framework or their supervisory processes), including where guidelines are directed primarily at institutions.
Reporting requirements