19.02.2026
Basel IV/CRR III: EBA Mandate on Prudential Treatment of Leasing
Following Leaseurope’s success in securing a specific leasing clause in CRR III (Article 495c), discussions with the European Banking Authority (EBA) on the methodology and data templates for the mandated leasing report have concluded. The EBA’s report, covering both the Internal Ratings-Based (IRB) and Standardised Approaches, will form the basis for the European Commission to submit a legislative proposal specific to leasing to the European Parliament and the Council by 31 December 2028.
Leaseurope has actively engaged with the EBA since November 2024, supporting the development of a methodology that reflects the low-risk profile of leasing and the design of data collection templates. These templates have been distributed to the banks participating in the Quantitative Impact Study (QIS), and an EBA workshop was held on 20 February 2026 to review the templates and address practical questions from the industry. Leaseurope will continue to support members in coordinating with parent banks to ensure accurate data collection and will keep them informed of developments and opportunities for engagement throughout the process.
Following Leaseurope’s success in securing a specific leasing clause in CRR III (Article 495c), discussions with the European Banking Authority (EBA) on the methodology and data templates for the mandated leasing report have now concluded. Under CRR III, the EBA’s report—covering both the IRB and Standardised Approaches—will provide the basis for the European Commission to submit a legislative proposal specific to leasing to the European Parliament and the Council by 31 December 2028.
Leaseurope has been actively engaging with the EBA since November 2024, supporting the design of a methodology that accurately reflects the low-risk profile of leasing and the development of data collection templates for leasing companies. These templates have now been distributed by the National Competent Authorities (NCAs) to the EBA’s Quantitative Impact Study (QIS) participating banks, marking a key step in the process. While leasing templates have been added this year to the annual QIS, the leasing data collection is a one-off exercise to fulfil the requirements of the EBA report on leasing. Discussions with the EBA, the European Commission, the European Central Bank, and National Competent Authorities helped finalise both the methodology and the templates design.
To ensure smooth implementation, the EBA organised a targeted workshop on 20 February 2026 with the industry to review the templates and address practical questions from participating institutions. Leasing experts, including Leaseurope Secretariat, together with representatives of parent banks, took part in the workshop.
Leaseurope will continue to support the EBA and engage with members to facilitate the data collection and ensure that the final report accurately reflects the leasing sector. As the templates are sent directly to the parent banks, it is important that leasing experts coordinate with the QIS contact at the parent bank to ensure the data collection is completed accurately. Members will be kept informed of key developments and opportunities for engagement throughout this process.
For more information, please contact Rafael Alarcon Abeti at r.alarconabeti [at] leaseurope.org