Europaudvalget 2024-25
EUU Alm.del Bilag 393
Offentligt
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Contribution ID: 031070b2-ed5f-48d2-9b59-317c05f55383
Date: 22/04/2025 12:40:38
Targeted consultation on the application of the
market risk prudential framework
Fields marked with * are mandatory.
Introduction
Background for this consultation
There is still high uncertainty as regards the US and UK
[1]
implementation of the final Basel III standards, both in terms
of timeline and content. This raises major level playing field concerns among internationally active banks, particularly in
the area of market risk.
Following the
postponement by one year of the new market risk own funds requirements
in  2024, the European
Commission aims, with this targeted consultation, to gather views from stakeholders on policy options in relation to the
application of the
EU’s  prudential framework for market risk
in view of potentially using the empowerment in
Article 461a of the
Capital Requirements Regulation (CRR)
to adopt a Delegated Regulation by the end of June 2025.
The Commission is interested in evidence and substantiated views from relevant stakeholders. Contributions are
particularly sought from EU  national regulators and supervisors, banks and other financial institutions, and
organisations representing end-users of financial services, think tanks and academics.
1
Other jurisdictions with a smaller number of internationally active banks are at different stages of the implementation of the Basel  III
requirements on market risk: Canada was the first jurisdiction to implement FRTB in November 2023 (it has announced this year that it would
stop the phase‑in of the output floor until other jurisdictions catch up on implementation); Japan implemented the market risk requirements for its
banks in  March  2024, with securities houses such as Nomura to follow in March 2025; Singapore and Hong Kong implemented the FRTB
requirements from the beginning of 2025, while Australia announced that it would not carry out an initial consultation on the FRTB measures
until 2026.
Context and scope
The Basel  III standards for market risk  – also known as the
fundamental review of the trading book (FRTB)
  – were
designed as a response to the weaknesses in the market risk prudential framework revealed by the global financial
crisis. The objective of the FRTB was to establish a new, more robust framework for determining capital requirements
for banks’ financial instruments held for trading activities (e.g. shares, bonds, derivatives).
The FRTB revises all the key elements of the market risk framework:
it introduces more prescriptive trading book  / banking book boundary conditions, with a precise list of
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EUU, Alm.del - 2024-25 - Bilag 393: Notat og dansk høringssvar vedr. Kommissionens offentlige høring vedr. udskydelse af kapitalkravsforordningens regler for markedsrisiko (FRTB)
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it introduces more prescriptive trading book  / banking book boundary conditions, with a precise list of
instruments to be assigned to either the trading or banking book, and is more restrictive and prudent on criteria
for possible deviations
it introduces a more risk sensitive and developed methodology for the standardised approach (‘alternative
standardised approach’ in CRR)
and it overhauls the internal model approach (‘alternative internal model approach’ in CRR), capturing better the
tail risk and market illiquidity in stress scenarios, with a model approval process that is more granular and
demanding
For banks with smaller trading exposures, the FRTB introduces the simplified standardised approach built on the
standardised approach of the pre‑FRTB framework.
As the
Basel Committee on Banking Supervision (BCBS)
carried out a review of the FRTB that was finalised only
in  2019, the European Union decided on a two‑step approach to implement the new market risk framework in its
legislation. As a first step, in May 2019, the EU introduced a reporting requirement based on FRTB via the adoption of
R
egulation (EU) 2019/876
. The second step was completed in  2024 with the entry into force of
Regulation (EU) 2024
/1623 (CRR3)
that, in addition to introducing into the framework the changes from the FRTB review, transformed the
existing market risk reporting requirements into binding capital requirements, due to start applying on 1 January 2025.
Due to uncertainty on implementation timelines across other jurisdictions with internationally active banks, the CRR3
included the possibility for the Commission to delay or amend the market risk section of the CRR, in order to preserve
the level playing field for EU&nbsp: banks in case of delays or deviations in implementation in other jurisdictions
(Article  461a of CRR3). An international level playing field is particularly important for these activities. Competition
between internationally active banks is very intense in this area, due to the ease with which market activities can be
conducted across jurisdictions (including between Member States and third countries or through branches). In
July 2024, the Commission proposed to use the CRR3 empowerment to delay the start of application of the market risk
requirements by one year, to avoid significant competitive disadvantages for EU  banks’ trading activities both in the
internal market and in third countries, in response to anticipated delays in implementation from US / UK. The European
Parliament and the Council did not raise objections to the Delegated Act (Commission
Delegated Regulation (EU) 2024
/2795
), which entered into force on 4 November 2024.
Recent developments in the US and UK indicate further delays in the implementation of the Basel standards in these
jurisdictions, raising questions regarding the international level playing field and the impact on EU  players, and the
possible EU response to address hereto related concerns.
Hence, the Commission is launching this targeted consultation to gather feedback on the implementation of the new
market risk prudential requirements in the  EU in the context of the announced implementation delays in other
jurisdictions. The consultation is focused on potential actions by the Commission through delegated acts and therefore
is framed by the empowerment to the Commission under Article  461a  CRR, which allows to delay the entry into
application by up to two years, or to introduce changes to the standards for up to three years. The scope of the
empowerment concerns only Part Three (Capital requirements), Title IV (Own funds requirements for market risk) of the
CRR  – it does not cover for instance the boundary conditions or the output floor (set out in Part Three, Title  I on
General requirements, reporting and valuation). As it happened in 2024, in the short term, implementation issues can
be handled through supervisory tools (such as the no action letter issued by the EBA in relation to the application of the
provisions on the trading book  / banking book boundary  -
See the no action letter on boundary in light of the FRTB
postponement EBA‑OP‑2024‑05)
.
Stakeholders are invited to submit their preferences and comments on the policy options outlined below and to enrich
their replies, wherever possible, with quantitative analysis which could be used to underpin a decision by the
Commission to act under the empowerment in Article 461a CRR.
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EUU, Alm.del - 2024-25 - Bilag 393: Notat og dansk høringssvar vedr. Kommissionens offentlige høring vedr. udskydelse af kapitalkravsforordningens regler for markedsrisiko (FRTB)
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Please note:
In order to ensure a fair and transparent consultation process
only responses received through our
online questionnaire will be taken into account
and included in the report summarising the responses. Should you
have a problem completing this questionnaire or if you require particular assistance, please contact
fisma-market-risk-
[email protected]
.
More information on
this consultation
the consultation document
the annex to the consultation document
prudential requirements
the protection of personal data regime for this consultation
About you
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EUU, Alm.del - 2024-25 - Bilag 393: Notat og dansk høringssvar vedr. Kommissionens offentlige høring vedr. udskydelse af kapitalkravsforordningens regler for markedsrisiko (FRTB)
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of activity or sector (if applicable)
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Government
The Commission will publish all contributions to this targeted consultation. You can choose whether you
would prefer to have your details published or to remain anonymous when your contribution is published.
Fo
r the purpose of transparency, the type of respondent (for example, ‘business association,
‘consumer association’, ‘EU citizen’) is always published. Your e-mail address will never be
published.
Opt in to select the privacy option that best suits you. Privacy options default based on the type
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publication privacy settings
The Commission will publish the responses to this public consultation. You can choose whether you would like
your details to be made public or to remain anonymous.
Anonymous
Only the organisation type is published: The type of respondent that you
responded to this consultation as, your field of activity and your contribution
will be published as received. The name of the organisation on whose behalf
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you reply as well as its transparency number, its size, its country of origin and
your name will not be published. Please do not include any personal data in
the contribution itself if you want to remain anonymous.
Public
Organisation details and respondent details are published: The type of
respondent that you responded to this consultation as, the name of the
organisation on whose behalf you reply as well as its transparency number, its
size, its country of origin and your contribution will be published. Your name
will also be published.
I agree with the
personal data protection provisions
Policy options
Option 1
The first option is not to use the empowerment in Article 461a CRR to adopt a second delegated act on the application
of the new market risk own funds requirements. This would imply that the market risk own funds requirements would
start applying from 1 January 2026, in accordance with the provisions in the CRR3, and in the relevant regulatory and
implementing technical standards.
Option 2
The second option is to use the empowerment in Article 461a CRR to adopt a delegated act postponing for a further
year (i.e. to 1  January  2027) the start date for the application of the new market risk own funds requirements. This
would entail a prolongation of the status quo, with the requirements currently in force extended for an additional year,
including those already laid down in EBA communications at the time of the adoption of the 2024 Delegated Act and
supervisory expectations. This option would not pre‑empt the possibility for the Commission to further use the
empowerment under Article 461a to introduce targeted amendments for up to three years to the market risk framework
next year, if deemed necessary in light of level playing field concerns and in accordance with the conditions
of the empowerment.
Option 3
The third option is to use the empowerment in Article 461a CRR to introduce temporary and targeted amendments to
the market risk framework that would address aspects of the framework on which other jurisdictions have already
deviated or indicated that they would plan to deviate in their final FRTB implementation. These possible amendments
are presented in more detail in the annex. They are based on the changes already outlined in UK and US
communications and draft rules. They also derive from the banks’ and regulators’ experience in implementing the
FRTB, for instance for reporting purposes. They are in scope of the CRR empowerment and target elements where it is
deemed that the FRTB calibration could be enhanced or revisited, while keeping its primary objective to provide a more
robust prudential framework for the capitalisation of market risk by banks. The empowerment allows to put forward
changes for a duration of up to three years. These potential changes could broadly cover:
Maintaining the profit and loss attribution test as a monitoring tool under the internal model approach
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Phasing in the own funds requirements for market risks of non‑modellable risk factors
Providing additional operational relief to onboard risk factors from new issuances under the alternative internal
model approach
Aligning the own funds treatment for default risk for sovereign issuers under the alternative standardised
approach and the alternative internal model approach
Simplification / operationalisation of the framework for the calculation of own funds requirements for CIU
positions under both the alternative standardised approach and the alternative internal model approach
Phasing in the own funds requirements for specific instruments under the residual risk add‑on calculation under
the alternative standardised approach
Recognising economic hedging for equity instruments under the default risk charge under the alternative
standardised approach
Recognising for a limited period of time additional diversification in the calculation of the own funds requirements
for instruments exposed to EU ETS scheme under the alternative standardised approach
Introducing a phase‑in factor for the alternative standardised approach
You will find here the
list of possible temporary amendments under option 3.
Stakeholders might suggest other additional or combined options, within the scope and the conditions under the
empowerment in Article 461a CRR. Policy options would have to be by definition consistent with the level playing field
objective of the empowerment and its legal framing. For instance, a combination of the options described, such as
delaying the date of application of one of the approaches used to calculate the own funds requirements for market risk
(the alternative internal model approach), while introducing targeted amendments to the other (the alternative
standardised approach), would be consistent with the empowerment.
A realignment of the simplified standardised approach to the alternative standardised approach via a global multiplier
applied to the own funds requirements under the simplified standardised approach could also be considered for the
same temporary period of time, where the temporary modifications brought to the alternative standardised approach
are such that the simplified standardised approach would yield an outcome, in relative terms, more conservative than
intended in the design of the framework.
Questions
Question 1. Among the options outlined above, what would be your  / your
institution’s preferred option?
Option 1
Option 2
Option 3
Other
Don’t know / no opinion / not applicable
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Question 1.1 Please explain why this would be your favourite option:
5000 character(s) maximum
including spaces and line breaks, i.e. stricter than the MS Word characters counting method.
Question 2.  What would be the impact of your preferred option for your
institution?
5000 character(s) maximum
including spaces and line breaks, i.e. stricter than the MS Word characters counting method.
It will provide us with more time to monitor the implementation of FRTB in other major jurisdictions, offering
an opportunity to analyse the regulation and identify areas where adjustments may be needed to ensure a
continued robust and competitive financial market in the EU.
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Question 3. What are your  / your institution’s views on the temporary
measures proposed under option 3?
See the
list of possible temporary amendments under option 3
here.
5000 character(s) maximum
including spaces and line breaks, i.e. stricter than the MS Word characters counting method.
The temporary measures represent a comprehensive list of potential adjustments to the legislation. It is
crucial to assess their impact before implementation. The goal should be to ensure the financial markets in
EU remain strong, efficient and competitive.
Question 4. What are your views about other additional or combined options?
5000 character(s) maximum
including spaces and line breaks, i.e. stricter than the MS Word characters counting method.
We would prefer a combination of Option 2 and Option 3, as it would allow us time to identify the most
suitable adjustments and pave the way for level playing field between the EU and other major jurisdic-tions
while maintaining financial stability.
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Additional information
Should you wish to provide additional information (e.g. a position paper,
report) or raise specific points not covered by the questionnaire, you can
upload your additional document(s) below.
Please make sure you do not
include any personal data in the file you upload if you want to remain
anonymous
.
The maximum file size is 1 MB.
You can upload several files.
Only files of the type pdf,txt,doc,docx,odt,rtf are allowed
Useful links
More on this consultation (https://finance.ec.europa.eu/regulation-and-supervision/consultations-0/targeted-
consultation-application-market-risk-prudential-framework-2025_en)
Consultation document (https://finance.ec.europa.eu/document/download/548e7ca4-32e9-4bec-9dd2-
f51c450f81e5_en?filename=2025-market-risk-prudential-requirements-consultation-document_en.pdf)
List of possible temporary amendments under option3 (https://finance.ec.europa.eu/document/download/548e7ca4-
32e9-4bec-9dd2-f51c450f81e5_en?filename=2025-market-risk-prudential-requirements-consultation-document_en.
pdf#page=8)
More on prudential requirements (https://finance.ec.europa.eu/banking/banking-regulation/prudential-
requirements_en)
Specific privacy statement (https://finance.ec.europa.eu/document/download/54a4354f-e685-4762-b111-
3389dead3761_en?filename=2025-market-risk-prudential-requirements-specific-privacy-statement_en.pdf)
Contact
[email protected]
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