On 19 December 2025, there was published in the Official Journal of the EU, Guideline (EU) 2025/2595 of the European Central Bank (ECB) of 10 December 2025 on the supervisory approach by Member State competent authorities (NCAs) to coverage of non-performing exposures held by less significant supervised entities.

The Guidelines are addressed to the NCAs of the participating Member States and the ECB.

The Guidelines specifies the supervisory approach which NCAs shall use for reviewing the provisioning policies and treatment of assets in terms of own funds requirements of less significant supervised entities established in the same Member States as the relevant NCA.

The Guidelines take effect on the day of its notification to the NCAs of the participating Member States.