On 5 December 2025, the European Banking Authority (EBA) issued a consultation on draft Regulatory Technical Standards (RTS) and Implementing Technical Standards (ITS) concerning material acquisitions, material transfers of assets or liabilities, and mergers and divisions involving credit institutions or (mixed) financial holding companies under the Capital Requirements Directive IV (CRD IV).

Background

Directive (EU) 2024/1619 (CRD VI), amending the CRD IV, introduces three new supervisory tools in relation to material operations carried out by credit institutions, financial holding companies (FHC) or mixed financial holding companies (MFHC) under Article 21a(1) CRD IV. The new supervisory tools cover:

  • Acquisitions of material holdings in financial or non-financial sector entities.
  • Material transfer of assets and liabilities.
  • Mergers and divisions.

Article 27b(7) CRD IV provides the EBA with a mandate to develop RTS to further specify aspects of these material operations, namely:

  • The minimum list of information to be provided for material acquisitions, material transfers of assets and liabilities, mergers and divisions.
  • A common assessment methodology of the criteria set out for the supervisory scrutiny of material acquisitions, mergers and divisions.
  • The process applicable to notification and the prudential assessment required for the tools on material acquisitions, mergers and divisions.

Article 27c(5) CRD IV also mandates the EBA to develop ITS to establish common procedures, forms and templates for the consultation process between  the relevant Member State competent authorities (NCAs) in case of material acquisitions. A similar mandate for the development of ITS to establish common procedures, forms and templates for the consultation process between the relevant NCA in charge of the assessment or authorities is set out in Article 27k(3) CRD IV. Given the similarity of the mandates, they have been merged into a single ITS for regulatory simplification.

Next steps

The deadline for comments on the consultation is 5 March 2026.

The EBA will hold a virtual public hearing on 4 February 2026 from 10:00 to 12:00 CET. The EBA invites interested stakeholders to register by 30 January 2026 (16:00 CET). The dial-in details will be communicated to those who have registered for the meeting.