09.07.2025
EBA Report on Leasing: Article 495c of the CRR III
Following Leaseurope’s milestone to secure in the Capital Requirements Regulation III (CRR III) a specific clause for leasing exposures (Article 495c) whereby the European Banking Authority (EBA) is mandated to adopt a report on leasing calibrations within 36 months after CRR III enters into force, we started discussions with the EBA on the methodology and data templates required to undertake the analysis.
Leaseurope is in regular contact with the EBA in relation to this specific mandate and will provide support to the EBA on the production of this report on the appropriate calibrations of risk parameters associated with leasing exposures under the IRB Approach, and of risk weights under the Standardised Approach.
Leaseurope is in regular contact with the EBA in relation to this specific mandate and will provide support to the EBA on the production of this report on the appropriate calibrations of risk parameters associated with leasing exposures under the IRB Approach, and of risk weights under the Standardised Approach.
Leaseurope currently discussing methodology for the EBA report
Following Leaseurope’s milestone to secure in the CRR III a specific clause for leasing exposures (Article 495c) where the EBA is mandated to adopt a report on leasing within 36 months after CRR III enters into force, we started discussions with the EBA on the methodology and data templates required to undertake the analysis.
The EBA is mandated to produce a report on leasing calibrations, including the standardised approach. Based on the EBA report findings and policy recommendations the European Commission must submit to the European Parliament and to the Council a legislative proposal specific on leasing by 31 December 2028.
Leaseurope is in regular contact with the EBA in relation to this specific mandate and will provide support to the EBA on the production of this report on the appropriate calibrations of risk parameters associated with leasing exposures under the IRB Approach, and of risk weights under the Standardised Approach. Our engagements with the EBA formally started in November 2024.
We have also discussed the way forward for the leasing mandate on several meetings (including a formal dedicated meeting on 23 April at the EBA premises in Paris) with the European Commission, the European Central Bank and representatives from most European National Competent Authorities. The discussions focus on selecting the right methodology for the report as well as on the design of the data collection templates for the information that leasing companies will have to provide to the EBA in order to show the low risk profile of leasing.
Negotiations on the methodology to be used for the report are expected to finalise before the summer break and the EBA data collection exercise is expected to be undertaken in Q3 this year.
Informal group of risk management and capital requirements experts
In parallel, we have created an informal group of experts to validate and support Leaseurope’s engagements with the EBA regarding the development of the methodology that is going to be used for the EBA report as well as the data templates for the EBA data collection exercise. The group was launched on 10 March with an introductory meeting. To date, risk experts from 16 companies with operations that covers most of the European countries participate in the group. The group is open for new experts.
