types of liquidity ratios

Companies can use ratios to see which segments of their business excel and focus on achieving more success. The current ratio measures a companys ability to pay its liabilities for the next year with its current assets. The quick ratio is similar to the current ratio. [4] The exchange platform is owned by Nasdaq, Inc.,[5] which also owns the Nasdaq Nordic stock market network and several U.S.-based stock and options exchanges. Generally, the shorter the average collection period the better is the quality of debtors as a short collection period implies quick payment by debtors. There are three types of liquidity ratios: the current ratio, the quick ratio, and the cash ratio. Web. Privacy Policy 8. Hence, the liquidity position of a concern to pay its short-term obligations in time depends upon the quality of its trade debtors. The cash ratio determines the ability of a company to immediately pay for their current liabilities with liquid assets. For the firm to remain alive, it must be able to [] The higher the return, the better the company in effectively using its assets. The debt-equity ratioDebt-equity RatioThe debt to equity ratio is a representation of the company's capital structure that determines the proportion of external liabilities to the shareholders' equity. The quick ratio is a more conservative version of the current ratio. They have a maturity of fewer than 12 months and are highly tradable and marketable in nature. Liquid assets may be cash or property that can readily be converted to cash without a substantial loss in value. Types of Accounting Ratios. Operating profit is calculated by deducting selling, general and administrative expenses from a companys gross profit amount. The calculation for the Interest coverage ratio is done by dividing the companys EBIT by its total interest obligations. Cookies help us provide, protect and improve our products and services. (As there will be a huge outgo on interest). Covering the following ratio types: liquidity, profitability, debt, solvency, operating performance, cash flow, and valuation. Current ratio = current assets/current liabilities Current Ratio: The current ratio is a liquidity ratio that measures a company's ability to pay short-term and long-term obligations. Here are the available liquidity ratio types Current ratio; Current ratio implies the financial capacity of a company to clear off the current obligations by using its current assets. This ratio differs from the quick ratio as it includes inventory in current assets. Following a bumpy launch week that saw frequent server trouble and bloated player queues, Blizzard has announced that over 25 million Overwatch 2 players have logged on in its first 10 days. A high ratio will mean that the company is in a good position and there is negligible liquidity risk or failure to pay interest on time. Liquidity is a measurement of a person or company's ability to pay their current liabilities. [20], In December 2005, NASDAQ acquired Instinet for $1.9billion, retaining the Inet ECN and subsequently selling the agency brokerage business to Silver Lake Partners and Instinet management. Lenders, creditors, and investors use the cash ratio to evaluate the short-term risk of a company. Proper estimation and forecasting of cash flow can help a business to effectively plan its liquidity requirements. The QQQ exchange-traded fund tracks the large-cap NASDAQ-100 index, which was introduced in 1985 alongside the NASDAQ Financial-100 Index, which tracks the largest 100 companies in terms of market capitalization. WebWith your permission we and our partners would like to use cookies in order to access and record information and process personal data, such as unique identifiers and standard information sent by a device to ensure our website performs as expected, to develop and improve our products, and for advertising and insight purposes. Hence, such securities are riskier. WebThe liquidity crisis that hobbled Sam Bankman-Frieds empire was at its heart a crisis of confidence. Fixed deposits, liquid funds, marketable securities, bank balances, and so on are examples.read more: Quick assets exclude inventory and other current assetsOther Current AssetsOther current assets refer to the category of assets which record all the uncommon and insignificant assets readily convertible into cash and doesn't fit in any common current assets categories like cash & cash equivalents, inventory, trade receivables, etc.read more which are not readily convertible into cash. The cash ratio is seldom used in financial reporting or by analysts in the fundamental analysis of a company. There are different types of liquidity ratios, and each considers a narrower subset of current assets. To facilitate the navigation, here is the full list of key indicators that you can find in the graphs: The figures included in the Risk Dashboard are based on a sample of 161banks, covering more than 80% of the EU/EEA banking sector (by total assets), at the highest level of consolidation, while country aggregates also include large subsidiaries (the list of banks can be found here). For example, consider a company with a profit of $1M. Accessed Aug. 12, 2020. WebAn economic bubble (also called a speculative bubble or a financial bubble) is a period when current asset prices greatly exceed their intrinsic valuation, being the valuation that the underlying long-term fundamentals justify.Bubbles can be caused by overly optimistic projections about the scale and sustainability of growth (e.g. Despite having billions of dollars on hand, the company has nearly twice as many short-term obligations. Accessed Aug. 12, 2020. Balance Sheet: A balance sheet is a financial statement that summarizes a company's assets, liabilities and shareholders' equity at a specific point in time. The types are: 1. The exchange platform is owned by Nasdaq, Inc., We also reference original research from other reputable publishers where appropriate. Absolute Liquidity Ratio = (Cash + Marketable securities) / Current Liabilities Basic Defense Ratio: Measures to assess the liquidity of various assets? It represents the potential return on investment for a given stock. It is the most active stock trading venue in the US by volume[3], and ranked second on the list of stock exchanges by market capitalization of shares traded, behind the New York Stock Exchange. This ratio type indicates how effectively the company uses the shareholders money. Compared to other liquidity ratios, the cash ratio is generally a more conservative look at a company's ability to cover its debts and obligations, because it sticks strictly to cash or cash-equivalent holdingsleaving other assets, including accounts receivable, out of the equation. Leverage ratios show how much debt a company acquired. And it may take a lot of time. The calculation of the current ratio is done by dividing the current assets by the companys current liabilities. It represents a company's ability to hold and be in a position to repay the debt if necessary on an urgent basis. If it is higher than 1, then the company has surplus cash. Installment Purchase System, Capital Structure Theory Modigliani and Miller (MM) Approach. These ratios are frequently analyzed together with solvency ratios, which focus on paying off long-term financial obligations, including any due interest. WebBrowse our listings to find jobs in Germany for expats, including jobs for English speakers or those in your native language. In February 2011, in the wake of an announced merger of NYSE Euronext with Deutsche Brse, speculation developed that NASDAQ OMX and Intercontinental Exchange (ICE) could mount a counter-bid of their own for NYSE. The three common liquidity ratios used are current ratio, quick ratio, and burn rate. Liquidity Ratios: Liquidity ratios reflect the firms ability to meet scheduled short-term obligations. The only difference between quick and current ratios is that with quick ratios, you must exclude inventory. Understanding Liquidity Ratios: Types and Their Importance. A company with a higher liquidity ratio is extremely capable of paying its short-term debts but infers that huge quantities of liquid assets are locked with the company which is not earning anything more than the bank interest. It helps the investors determine the organization's leverage position and risk level. Activity ratios measure a firm's ability to convert different accounts within its balance sheets into cash or sales. Hence, the liquidity position of a concern to pay its short-term obligations in time depends upon the quality of its trade debtors. This may result in damage of goodwill, frequent shortages of raw materials and inputs due to supply cuts leading to loss of production, customer shifts, etc. The three main leverage ratios include the debt, debt-to-equity and interest-coverage ratios. Find out (a) Debtors Turnover, and (b) Average collection period from the following information: Interpretation of Average Collection Period Ratio: The average collection period ratio represents the average number of days for which a firm has to wait before its receivables are converted into cash. Cash Conversion Cycle - CCC: The cash conversion cycle (CCC) is a metric that expresses the length of time, in days, that it takes for a company to convert resource inputs into cash flows. Sanjay Borad is the founder & CEO of eFinanceManagement. It uses a similar formula but does not include inventory in its calculation. The top 5 ratio analysis include Profitability Ratios, Solvency Ratios, Liquidity Ratios, Turnover Ratios, and Earning Ratios. It means insufficient cash on hand exists to pay off short-term debt. WebReserve Ratios to be Maintained by Banks in India. As companies pursue loans, lenders will analyze financial statements to evaluate the health of the company. The cash ratio is most commonly used as a measure of a company's liquidity. These include white papers, government data, original reporting, and interviews with industry experts. Liquidity Dashboard Unique comparisons between the liquidity in SPX and SPY options. Am really impressed by the content of this information because it is precise but well explained. Activity Ratios 3. The dividend yieldDividend YieldDividend yield ratio is the ratio of a company's current dividend to its current share price. Learn more. There are a number of financial ratios that measure liquidity risk in a company. WebReview a few of the most common types of liquidity ratios and how to calculate them: Current ratio As the name suggests, the current ratio provides a measurement for a businesss ability to pay current expenses and liabilities with the cash and liquid assets they have on hand. Profitability ratios help reveal the segments of a business that are the most profitable. Types of Liquidity Ratios. It's a way to determine how well a company can pay back its debts. Cash Ratio: The cash ratio is the ratio of a company's total cash and cash equivalents to its current liabilities . Moreover longer the average collection periods, larger are the chances of bad debts. "Stocks." "Financial Ratios." Peggy James is a CPA with over 9 years of experience in accounting and finance, including corporate, nonprofit, and personal finance environments. [6] It was founded in 1971 by the National Association of Securities Dealers (NASD), now known as the Financial Industry Regulatory Authority (FINRA). How Do the Current Ratio and Quick Ratio Differ? The higher the earnings per share (EPS), the more profitable the company is. Debt-to-equity, debt-to-capital, debt-to-assets, and debt-to-EBITDA are examples of leverage ratios that are used to determine how much debt a company has taken out against its assets or equity. WebInvestopedia is the world's leading source of financial content on the web, ranging from market news to retirement strategies, investing education to insights from advisors. Liquidity Ratios. They constitute an integral part of the supply chain management for providing raw materials to manufacturers and finished goods to customers.read more and financial creditors have committed to the company compared to what the shareholders have committed. WebInvestopedia is the world's leading source of financial content on the web, ranging from market news to retirement strategies, investing education to insights from advisors. This ratio indicates the companys comfort level in meeting its short-term liabilities with the available It represents the potential return on investment for a given stock.read more ratio shows the return on investments if the amount is invested at the current market price. Hence, the liquidity position of a concern to pay its short-term obligations in time depends upon the quality of its trade debtors. We will discuss each of them below. The liquidity ratio is used to determine whether or not a company has enough cash on hand to pay down its short-term debts. While EU/EEA banks NPL ratio kept on declining (from 1.9% to 1.8%), the Stage 2 ratio was again on the rise (from 9.1% to 9.5%). To qualify for listing on the exchange, a company must be registered with the United States Securities and Exchange Commission (SEC), must have at least three market makers (financial firms that act as brokers or dealers for specific securities) and must meet minimum requirements for assets, capital, public shares, and shareholders. Overall, banks reported robust liquidity ratios with the average liquidity coverage ratio (LCR) reaching 164.9% and the net stable funding ratio (NSFR) standing at 126.9%. Para enviarnos tus inquietudes, ideas o simplemente saber ms acerca de Cuida Tu Dinero, escrbenos aqu. The relationship between current assets and current liabilities describes the current ratio. WebADVERTISEMENTS: This article throws light upon the four main types of financial ratios. Liquidity ratios measure the companys ability to meet current liabilitiesCurrent LiabilitiesCurrent Liabilities are the payables which are likely to settled within twelve months of reporting. It is calculated as the net income divided by the shareholders equity. Profitability Ratios: What They Are, Common Types, and How Businesses Use Them, Understanding Liquidity Ratios: Types and Their Importance. The Nasdaq Stock Market has three different market tiers: This article is about the stock exchange. Return on Assets (ROA): Formula and 'Good' ROA Defined, How Return on Equity Can Help Uncover Profitable Stocks, Return on Investment (ROI): How to Calculate It and What It Means, Return on Invested Capital: What Is It, Formula and Calculation, and Example, EBITDA Margin: What It Is, Formula, How to Use It, What is Net Profit Margin? Instead of investing in profitable projects or company growth. Credit is one of the important elements of sales promotion. December 23, 2001. Liquidity is sufficient cash on hand to meet financial responsibilities. It is the assessment of general liquidity and is often used to develop analyses for the short-term liquidity of an organisation. You are free to use this image on your website, templates, etc., Please provide us with an attribution link. Profitability ratios help in evaluating the ability of a company to generate income against the expenses. The earnings per shareEarnings Per ShareEarnings Per Share (EPS) is a key financial metric that investors use to assess a company's performance and profitability before investing. A company with a high interest-coverage ratio is in a better financial position than a company with a low interest-coverage ratio. Financial ratios provide a standardized method with which to compare companies and industries. WebAbsolute Liquidity Ratio: This ratio pits cash, equivalents, and marketable securities against current liabilities. Current Ratio: The current ratio is a liquidity ratio that measures a company's ability to pay short-term and long-term obligations. dot-com bubble), and/or by It is important to understand the needs of these stakeholders so that the financial statements can be prepared in accordance to those needs. Net profit margin is the percentage of net income a company derives from its net sales. While a higher cash ratio is generally better, a higher cash ratio may also reflect that the company is inefficiently utilizing cash or not maximizing the potential benefit of low-cost loans. "Capacity and Credit. The metric also fails to incorporate seasonality or the timing of large future cash inflows; this may overstate a company in a single good month or understate a company during their offseason. Current liquidity ratio Liquidity Ratios. Balance Sheet: A balance sheet is a financial statement that summarizes a company's assets, liabilities and shareholders' equity at a specific point in time. Formula for Calculation and Examples, Operating Margin: What It Is and the Formula for Calculating It, With Examples, Current Ratio Explained With Formula and Examples, Quick Ratio Formula With Examples, Pros and Cons, Cash Ratio: Definition, Formula, and Example, Operating Cash Flow (OCF): Definition, Types, and Formula, Receivables Turnover Ratio Defined: Formula, Importance, Examples, Limitations, Inventory Turnover Ratio: What It Is, How It Works, and Formula, Working Capital Turnover Ratio: Meaning, Formula, and Example, Debt-to-Equity (D/E) Ratio Formula and How to Interpret It, Total-Debt-to-Total-Assets Ratio: Meaning, Formula, and What's Good, Interest Coverage Ratio: The Formula, How It Works, an Example, Shareholder Equity Ratio: Definition and Formula for Calculation, Using the Price-to-Book (P/B) Ratio to Evaluate Companies, Price-to-Sales (P/S) Ratio: What It Is, Formula To Calculate It, Price-to-Cash Flow (P/CF) Ratio? Nasdaq 100 futures are traded on the CME (Chicago Merchantile Exchange) while its derivatives, E-Mini Nasdaq 100 and Micro E-Mini Nasdaq 100 futures are traded on the EMiniCME. CFA And Chartered Financial Analyst Are Registered Trademarks Owned By CFA Institute. Current ratio = current assets/current liabilities read more lower than 1 indicates the company may not be able to meet its short term obligations on time. WebUnder these types of ratios, a current ratio Current Ratio The current ratio is a liquidity ratio that measures how efficiently a company can repay it' short-term loans within a year. A ratio above 1 is generally favored, while a ratio under 0.5 is considered risky as the entity has twice as much short-term debt compared to cash. "Sinc Price-To-Sales Ratio - PSR: The price-to-sales ratio is a valuation ratio that compares a companys stock price to its revenues. Types of Debtors Turnover Ratio: Two kinds of ratios can be computed to evaluate the quality of debtors: This is due to the inventory may take some time to convert to cash. A high cash ratio may also suggest that a company is worried about future profitability and is accumulating a protective capital cushion. [25], On June 18, 2012, Nasdaq OMX became a founding member of the United Nations Sustainable Stock Exchanges Initiative on the eve of the United Nations Conference on Sustainable Development (Rio+20). document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Copyright 2022 . Types of Institutions that are Asked to Maintain an SLR. Investors and business managers use profitability ratios to see if a company earns more revenue than what it spends on expenses. Similarly, a comparison should be made for firms average collection period of the industry or some other films in the industry doing a similar business. Short term assets (also known as current assets) are the assets that are highly liquid in nature and can be easily sold to realize money from the market. They have a maturity of fewer than 12 months and are highly tradable and marketable in nature.read more and meets short-term obligations. This allows managers to find solutions to financial issues. Liquidity Ratios 2. 2,00,000 crores Current liquid assets Rs. This means a company has more cash on hand, lower short-term liabilities, or a combination of the two. A cash ratio is expressed as a numeral, greater or less than 1. Marketable securities, bonds, inventory, etc., are more liquid in nature and can be easily converted into cash. The price to earnings (PE) ratio measures the relative value of the corporate stocks, i.e., whether it is undervalued or overvalued. And disposal in such a situation may entail without incurring a substantial loss in value. The return on assets (ROA) formula ratio indicates how effectively the company uses its assets to make a profit. Corporate Finance Institute. Content Guidelines 2. By 1991, Nasdaq's share had grown to 46%. The cash ratio is more conservative than other liquidity ratios because it only considers a company's most liquid resources. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School for Social Research and Doctor of Philosophy in English literature from NYU. The cash ratio is a measurement of a company's liquidity. It is often better to have a high cash ratio. 80,000 crores Inventory Rs. The calculation of resilience can be done only over a period of time. The debt ratio shows the relationship between a companys debts and its assets. A company may be inefficient in managing cash and leveraging low credit terms. Under these types of ratios, Market value ratios help evaluate the share price of a company. Ratio Analysis: A ratio analysis is a quantitative analysis of information contained in a companys financial statements. Login details for this Free course will be emailed to you, Step by Step Guide to Calculating Financial Ratios in excel. Consequently, most remaining assets should be readily convertible into cash within a short period of time. Liquidity is an asset quality that measures how easy and quick it is to convert an asset or security into cash or equivalent. Liquidity ratios are a class of financial metrics used to determine a debtor's ability to pay off current debt obligations without raising external capital. The current ratio is current assets divided by current liabilities. Thus, such market inefficiency may result in liquidity risk because the holder of the asset may not be willing to sell the assets at such a low value. Liquidity is sufficient cash on hand to meet financial responsibilities. A higher BVPS compared to the market value per share indicates an overvaluation of stocks and vice-versa.read more is compared with the market value to determine if it is costly or cheap. WebThe financial statements of an entity are not only prepared for internal users but also for external stakeholders. 80,000 crores Accounts receivables Rs. It is calculated as the proportion of the current price per share to the earnings per share. This ratio analyzes the companys liquidity by using its current asset which excludes inventory to pay the current liability. Trade. Operating Profit Margin is the profitability ratio which is used to determine the percentage of the profit which the company generates from its operations before deducting the taxes and the interest and is calculated by dividing the operating profit of the company by its net sales. Nasdaq was valued at $5.78 billion, while ICE was valued at $9.45 billion. Businesses go through phases in which cash flow is constrained or limited, but cash outflow is significant. A high liquidity ratio indicates that the corporation will be able to pay its creditors. It is often seen as poor asset utilization for a company to hold large amounts of cash on its balance sheet, as this money could be returned to shareholders or used elsewhere to generate higher returns. The cash ratio is one way to measure a company's liquidity. Absolute Liquidity Ratio Formula: Absolute liquidity ratio = (Cash + marketable securities)/ Current liabilities Example Cash = 600 crores The current ratio and the cash ratio are very similar. Liquidity Ratios; Profitability Ratios; Solvency Ratios; Activity or Efficiency Ratio; Liquidity Ratios. The quick ratio is similar to the current ratio. These ratios reflect a companys position at a point in time. Profitability Ratios. Similarly, low debtors turnover implies inefficient management of debtors/sales and less liquid debtors. A deep market is a market where the volume available for trade is high, and hence, any big order too will not have an impact on the market price. The interest coverage ratio indicates how many times acompany's current earnings before interest and taxes can be used to pay interest on its outstanding debt. WebBrowse our listings to find jobs in Germany for expats, including jobs for English speakers or those in your native language. Equity Ratio = Total Liabilities / Shareholders. You are free to use this image on your website, templates, etc., Please provide us with an attribution linkHow to Provide Attribution?Article Link to be HyperlinkedFor eg:Source: Types of Financial Ratios (wallstreetmojo.com). The current ratio is a liquidity ratio that measures how efficiently a company canrepay it'short-term loans within a year. [17] In 2007, it merged with OMX, a leading exchange operator in the Nordic countries, expanded its global footprint, and changed its name to the NASDAQ OMX Group.[18]. A low inventory turnover rate indicates that the company is carrying obsolete items. Hence it is important for bankers and investors who wish to invest in the company. [16] In 2006, the status of the Nasdaq Stock Market was changed from a stock market to a licensed national securities exchange. A ratio higher than one indicates that the At the end of 2021, Apple, Inc. held $37.1 billion of cash and $26.8 billion of marketable securities. The asset turnover ratio is the ratio of a company's net sales to total average assets, and it helps determine whether the company generates enough revenue to justify holding a large amount of assets under the companys balance sheet. "[19] Late in the month, Nasdaq was reported to be considering asking either ICE or the Chicago Mercantile Exchange to join in what would probably have to be, if it proceeded, an $1112billion counterbid. It also means a company will have greater ability to pay off current debts as they come due. Inventory Turnover Ratio measures how fast the company replaces a current batch of inventories and transforms them into sales. They're usually salaries payable, expense payable, short term loans etc. Apple's operating structure shows the company leverages debt, takes advantage of favorable credit terms, and prioritizes cash for company growth. Net Profit MarginNet Profit MarginNet profit margin is the percentage of net income a company derives from its net sales. These ratios are applied according to the results required, and these ratios are divided into five broad categories: liquidity ratios, leverage financial ratios, efficiency ratios, profitability ratios, and market value ratios. CFA Institute Does Not Endorse, Promote, Or Warrant The Accuracy Or Quality Of WallStreetMojo. A high leverage ratio increases a companys exposure to risk and company downturns, but in turn, also comes the potential for higher returns. Between accounts payable and other current liabilities, Apple was responsible for roughly $123.5 billion of short-term debt. Profitability Ratios. What are the ratios to measure liquidity risk? This ratio should be compared with ratios of other firms doing similar business and a trend may also be found to make a better interpretation of the ratio. There are different types of liquidity ratios, out of which these three are fairly common ones the current ratio, the quick ratio, and the cash ratio. They're usually salaries payable, expense payable, short term loans etc.read more. NASDAQ OMX could be[when?] The three main liquidity ratios are the current, quick, and cash ratios. 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Technical Standards on the margin periods for risk used for the treatment of clearing members' exposures to clients, Implementing Technical Standards On the Hypothetical Capital of a Central Counterparty (CCPs), Regulatory Technical Standards on IMMV under EMIR, Regulatory Technical Standards amending the bilateral margin requirements with regards to intragroup contracts, Regulatory Technical Standards on capital requirements for Central Counterparties (CCPs), Regulatory Technical Standards on prudential requirements for central securities depositories (CSDs), Regulatory Technical Standards on risk mitigation techniques for OTC derivatives not cleared by a central counterparty (CCP), Discussion Paper on EU implementation of MKR and CCR revised standards, Discussion paper on the treatment of structural FX under Article 352(2) of the CRR, Guidelines on Stressed Value-At-Risk (Stressed VaR), Guidelines on corrections to modified duration for debt instruments, Guidelines on criteria for the use of data inputs in the expected shortfall risk measure under the IMA, Guidelines on the Incremental Default and Migration Risk Charge (IRC), Guidelines on the treatment of CVA risk under SREP, Guidelines on the treatment of structural FX under 352(2) of the CRR, Implementing Technical Standards on appropriately diversified indices, Implementing Technical Standards on closely correlated currencies, Regulatory Technical Standards on gross jump-to-default amounts, Regulatory Technical Standards amending RTS on CVA proxy spread, Regulatory Technical Standards on Internal Model Approach for Assessment Methodology, Regulatory Technical Standards on default probabilities and losses given default for default risk model under the Fundamental Review of the Trading Book, Regulatory Technical Standards on emerging markets and advanced economies, Regulatory Technical Standards on exclusion from CVA of non-EU non-financial counterparties, Regulatory Technical Standards on non-delta risk of options in the standardised market risk approach, Regulatory Technical Standards on prudent valuation, Regulatory Technical Standards on residual risk add-on, Regulatory Technical Standards on the capitalisation of non-modellable risk factors under the FRTB, Regulatory Technical Standards on the conditions for assessing the materiality of extensions and changes of internal approaches for credit, market and operational risk, Regulatory Technical Standards on the definition of market, Regulatory Technical Standards on the definition of materiality thresholds for specific risk in the trading book, Regulatory Technical Standards on the standardised approach for counterparty credit risk, Regulatory Technical Standards on the treatment of non-trading book positions subject to foreign-exchange risk or commodity risk, Technical Standards on the IMA under the FRTB, Discussion paper on machine learning for IRB models, Guidelines on Credit Risk Mitigation for institutions applying the IRB approach with own estimates of LGDs, Guidelines on PD estimation, LGD estimation and treatment of defaulted assets, Regulatory Technical Standards and Guidelines on estimation and identification of an economic downturn in IRB modelling, Regulatory Technical Standards on the conditions according to which competent authorities may grant permission for data waiver, Supervisory handbook for the validation of internal ratings based systems, Guidelines on operational risk mitigation techniques, Guidelines on the management of operational risk in market-related activities, Regulatory Technical Standards on assessment methodologies for the use of AMAs for operational risk, Discussion Paper on the impact on the volatility of own funds of the revised IAS 19 and the deduction of defined pension assets from own funds, Guidelines for Hybrid Capital Instruments, Guidelines on criteria to to assess other systemically important institutions (O-SIIs), Guidelines on instruments referred to in Article 57(a) of the CRD, Guidelines on prudential filters for regulatory capital, Guidelines on the specification and disclosure of systemic importance indicators, Implementing Technical Standards on Disclosure for Own Funds, Regulatory Technical Standards amending RTS on own funds and eligible liabilities, Regulatory Technical Standards on Own Funds, Regulatory Technical Standards on own funds requirements for investment firms, Regulatory Technical Standards on the prudential treatment of software assets, Technical Standards for the identification of global systemically important institutions (G-SIIs), Technical Advice to the Commission on possible treatments of unrealised gains measured at fair value, Amended Regulatory Technical Standards and Implementing Technical Standards on passport notification, Guidelines for Passport Notifications for credit institutions, Guidelines on passport notifications for credit intermediaries, Guidelines on supervision of significant branches, Regulatory Technical Standards on passporting under PSD2, Technical Standards on Passport Notifications for credit institutions, Technical Standards on information exchange between home and host competent authorities, Technical standards on information exchange between home and host competent authorities of investment firms, Discussion Paper on the payment fraud data received under PSD2, Guidelines on the limited network exclusion under PSD2, Guidelines on authorisation and registration under PSD2, Guidelines on major incidents reporting under PSD2, Guidelines on procedures for complaints of alleged infringements of the PSD2, Guidelines on security measures for operational and security risks under the PSD2, Guidelines on the conditions to be met to benefit from an exemption from contingency measures under Article 33(6) of Regulation (EU) 2018/389 (RTS on SCA & CSC), Guidelines on the criteria on how to stipulate the minimum monetary amount of the professional indemnity insurance under PSD2, Regulatory Technical Standards on Home-Host cooperation under PSD2, Regulatory Technical Standards on central contact points under PSD2, Regulatory Technical Standards on payment card schemes and processing entities under the IFR, Regulatory Technical Standards on strong customer authentication and secure communication under PSD2, Technical Standards on the EBA Register under PSD2, Notifications on resolution cases and use of DGS funds, Cooperative Bank of Peloponnese Coop Ltd resolution case, Guidelines for institutions and resolution authorities on improving resolvability, Guidelines on Business Reorganisation Plans, Guidelines on cooperation agreements between deposit guarantee schemes, Guidelines on early intervention triggers, Guidelines on how information should be provided under the BRRD, Guidelines on measures to reduce or remove impediments to resolvability, Guidelines on methods for calculating contributions to Deposit Guarantee Schemes (DGSs) (revised), Guidelines on methods for calculating contributions to Deposit Guarantee Schemes (DGSs), Guidelines on stress tests of deposit guarantee schemes (first revision), Guidelines on stress tests of deposit guarantee schemes, Guidelines on the delineation and reporting of available financial means of Deposit Guarantee Schemes, Guidelines on the range of scenarios to be used in recovery plans, Guidelines on the rate of conversion of debt to equity in bail-in, Guidelines on the treatment of shareholders in bail-in, Guidelines on the types of tests, reviews or exercises that may lead to support measures, Guidelines on treatment of liabilities in bail-in, Guidelines specifying the various conditions for the provision of group financial support, Guidelines to resolution authorities on the publication of their approach to implementing the bail-in tool, Implementing Technical Standards on MREL reporting by Resolution Authorities, Implementing Technical Standards on disclosure and reporting of MREL and TLAC, Implementing Technical Standards on procedures, forms and templates for resolution planning, Implementing Technical Standards on reporting of MREL decisions, Implementing Technical Standards on simplified obligations, Implementing Technical Standards on the disclosure of group financial support agreements, Recommendation on the development of recovery plans, Recommendations on the coverage of entities in a group recovery plan, Regulatory Technical Standards defining methodologies for the valuation of derivative liabilities, Regulatory Technical Standards on Business Reorganisation Plans, Regulatory Technical Standards on Simplified Obligations, Regulatory Technical Standards on conditions for the provision of group financial support, Regulatory Technical Standards on contractual recognition of bail-in, Regulatory Technical Standards on detailed records of financial contracts, Regulatory Technical Standards on independent valuers, Regulatory Technical Standards on indirect subscription of MREL instruments within groups, Regulatory Technical Standards on methodology to estimate P2 and CBR for setting MREL requirements, Regulatory Technical Standards on minimum requirement for own funds and eligible liabilities (MREL), Regulatory Technical Standards on notifications and notice of suspension, Regulatory Technical Standards on resolution colleges, Regulatory Technical Standards on resolution planning, Regulatory Technical Standards on the assessment of recovery plans, Regulatory Technical Standards on the content of recovery plans, Regulatory Technical Standards on the contractual recognition of stay powers under BRRD, Regulatory Technical Standards on valuation, Report on the application of early intervention measures under the BRRD, Report on the appropriate target level basis for resolution financing arrangements under BRRD, Report on the implementation of the Guidelines on methods for calculating contributions to DGSs, Technical Standards on impracticability of contractual recognition of bail-in, ITS package for 2017 benchmarking exercise, ITS package for 2018 benchmarking exercise, ITS package for 2019 benchmarking exercise, ITS package for 2020 benchmarking exercise, ITS package for 2021 benchmarking exercise, ITS package for 2022 benchmarking exercise, ITS package for 2023 benchmarking exercise, ITS package for 2024 benchmarking exercise, Regulatory Technical Standards and Implementing Technical Standards 2016 on benchmarking portfolio assessment standards and assessment sharing procedures, Guidelines on Remuneration Policies and Practices, Guidelines on remuneration policies for investment firms, Guidelines on sound remuneration policies (second revision), Guidelines on sound remuneration policies, Guidelines on the applicable notional discount rate for variable remuneration, Guidelines on the data collection exercise regarding high earners, Guidelines on the high earner data collection exercises under CRD and IFD (updated), Guidelines on the remuneration and gender pay gap benchmarking exercises under IFD, Guidelines on the remuneration benchmarking exercise, Guidelines on the remuneration, gender pay gap and approved higher ratio benchmarking exercises under CRD, Regulatory Technical Standards for the definition of material risk takers for remuneration purposes, Regulatory Technical Standards on classes of instruments that are appropriate to be used for the purposes of variable remuneration, Regulatory Technical Standards on pay out in instruments for variable remuneration under the Investment Firms Directive (IFD), Regulatory Technical Standards on the criteria to identify material risk takers under the Investment Firms Directive (IFD), Revised Regulatory Technical Standards on identified staff for remuneration purposes, CEBS Guidelines on the application of article 122a of the CRD, Discussion Paper On the Significant Risk Transfer in Securitisation, Discussion Paper on simple standard and transparent securitisations, Guidelines on implicit support for securitisation transactions, Guidelines on significant risk transfer (SRT) for securitisation transactions, Guidelines on the STS criteria for ABCP and non-ABCP securitisation, Joint Regulatory Technical Standards on STS securitisations-related sustainability disclosures, Regulatory Technical Standards on close correspondence between the value of an institutions covered bonds and the value of the institutions assets relating to the institutions own credit risk, Regulatory Technical Standards on performance-related triggers in STS on-balance -sheet securitisations, Regulatory Technical Standards on requirements for originators, sponsors, original lenders and servicers relating to risk retention, Regulatory Technical Standards on risk retention, Regulatory Technical Standards on securitisation retention rules and Draft Implementing Technical Standards to clarify the measures to be taken in the case of non-compliance with such obligations, Regulatory Technical Standards on the calculation of Kirb in accordance with the purchased receivables approach, Regulatory Technical Standards on the determination by originator institutions of the exposure value of synthetic excess spread in securitisations, Regulatory Technical Standards on the homogeneity of the underlying exposures in STS securitisation, Regulatory Technical Standards on the homogeneity of the underlying exposures in securitisation, Integrated and consistent reporting system, Cost of compliance with supervisory reporting, Data Point Model and Taxonomies for Implementing Technical Standard (ITS) on Supervisory Reporting, Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) (2005), Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) Recast (2006), Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) Revision 1 (2007), Guidelines for the implementation of the framework for consolidated financial reporting (FINREP) Revision 2 (2009), Guidelines on Common Reporting Recast (2006), Guidelines on Common Reporting Revision 1 (2010), Guidelines on Common Reporting Revision 2 (2011), Guidelines on Covid -19 measures reporting and disclosure, Guidelines on harmonised definitions and templates for funding plans of credit institutions (updated), Guidelines on supervisory reporting and disclosure requirements in compliance with CRR quick fix in response to the COVID19 pandemic, Implementing Technical Standard on Supervisory Reporting (Asset Encumbrance), Implementing Technical Standard on Supervisory Reporting (Forbearance and non-performing exposures), Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 on Supervisory Reporting of institutions - March 2015, Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 on Supervisory Reporting of institutions - March 2016, Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 on Supervisory Reporting of institutions, Implementing Technical Standards Amending Regulation (EU) No 680/2014 on Supervisory Reporting of institutions with regard to prudent valuation, Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 (ITS on supervisory reporting) with regard to the Leverage Ratio (LR), Implementing Technical Standards amending Commission Implementing Regulation (EU) No 680/2014 with regard to the Liquidity Coverage Ratio, Implementing Technical Standards amending Implementing Regulation (EU) No 680/2014 with regard to operational risk and sovereign exposures, Implementing Technical Standards on Supervisory Reporting, Implementing Technical Standards on Supervisory Reporting amendments with regards to ALMM, Implementing Technical Standards on Supervisory Reporting amendments with regards to COREP LCR, Implementing Technical Standards on Supervisory Reporting amendments with regards to COREP securitisation, Implementing Technical Standards on Supervisory Reporting amendments with regards to FINREP, Implementing Technical Standards on amendments to FINREP due to IFRS 9, Implementing Technical Standards on reporting and disclosures requirements for investment firms, Implementing Technical Standards on reporting for v3.0 (revised), Implementing Technical Standards on specific reporting requirements for market risk, Implementing Technical Standards on supervisory reporting amendments with regards to COREP, asset encumbrance and G-SIIs, Implementing Technical Standards on supervisory reporting changes related to CRR2 and Backstop Regulation, Recommendation on the use of Legal Entity Identifier (LEI), Supervisory Review and Evaluation Process (SREP) and Pillar 2, Guidelines for common procedures and methodologies for the supervisory review and evaluation process (SREP) and supervisory stress testing, Guidelines on ICAAP and ILAAP information, Guidelines on ICT Risk Assessment under the SREP, Guidelines on Technical aspects of the management of interest rate risk arising from non-trading activities under the supervisory review process, Guidelines on capital measures for foreign currency lending, Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP), Guidelines on the Application of the Supervisory Review Process under Pillar 2, Guidelines on the management of concentration risk under the supervisory review process, Guidelines on the pragmatic 2020 supervisory review and evaluation process in light of the COVID-19 crisis, Regulatory Technical Standards on IRRBB standardised approach, Regulatory Technical Standards on IRRBB supervisory outlier tests, Regulatory Technical Standards on Pillar 2 add-ons for investment firms, Third country equivalence and international cooperation, Fourth update to recommendation on equivalence of non-EU authorities for participation in supervisory colleges, Third update to recommendation on equivalence of non-EU authorities for participation in supervisory colleges, Second update to recommendation on equivalence of non-EU authorities for participation in supervisory colleges, First update to recommendation on equivalence of non-EU authorities for participation in supervisory colleges, Guidelines on equivalence of non-EU authorities for participation in supervisory colleges, Guidelines on the equivalence of confidentiality regimes, Recommendation on the equivalence of confidentiality regimes, Guidelines amending disclosure guidelines, Guidelines on disclosure of encumbered and unencumbered assets, Guidelines on disclosure of non-performing and forborne exposures, Guidelines on disclosure requirements on IFRS 9 transitional arrangements, Guidelines on disclosure requirements under Part Eight of Regulation (EU), Guidelines on materiality, proprietary and confidentiality and on disclosure frequency, Implementing Technical Standards (ITS) on prudential disclosures on ESG risks in accordance with Article 449a CRR, Implementing Technical Standards on disclosure of indicators of global systemic importance by G-SIIs, Implementing Technical Standards on disclosure of information on exposures to interest rate risk on positions not held in the trading book, Implementing Technical Standards on institutions public disclosures of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013, Joint Regulatory Technical Standards on ESG disclosure standards for financial market participants, Joint Regulatory Technical Standards on content and presentation of sustainability disclosures, Regulatory Technical Standards on disclosure of investment policy by investment firms, Regulatory Technical Standards on the disclosure of encumbered and unencumbered assets, Approach to financial technology (Fintech), Discussion paper on proportionality assessment methodology, Guidelines on Impact Assessment for EU Lamfalussy Level 3 Committees, Guidelines on supervisory disclosure (revised), Guidelines on the appropriate subsets of exposures in the application of the systemic risk buffer, Guidelines on the authorisation of credit institutions, Guidelines on the monitoring of the threshold for establishing an intermediate EU parent undertaking, Guidelines regarding revised Article 3 of Directive 2006/48/EC, Implementing Technical Standards on the format, structure, contents list and annual publication date of the supervisory information to be disclosed by competent authorities under Article 143(3) of CRD, Implementing Technical Standards on the procedures and forms in respect of acquisitions and increases of qualifying holdings, Joint Guidelines for the assessment of mergers and acquisitions, Joint Guidelines for the prudential assessment of acquisitions of qualifying holdings, Principles for Benchmarks-Setting Processes in the EU, Recommendation to the Bulgarian National Bank and the Bulgarian Deposit Insurance Fund, Recommendations on supervisory oversight of activities related to banks participation in the Euribor panel, Technical Standards on the authorisation of credit institutions, Discussion Paper on the future changes to the EU-wide stress test, Quantitative impact study/Basel III monitoring, Finalised Basel III standards (Dec 2017) Call for Advice, Review on the consistency of Risk Weighted Assets, Threshold monitoring of intermediate parent undertakings, National registers of admitted credit intermediaries under the MCD, Register of payment and electronic money institutions under PSD2, Global Systemically Important Institutions (G-SIIs), Other Systemically Important Institutions (O-SIIs), Opinions related to macroprudential policy, National competent authorities for consumer protection, EBA informs customers of UK financial institutions about the end of the Brexit transition period. 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