Recipient authority or body

Description and legal basis

European Commission

Article 32 of the SSMR (1)

The European Banking Authority (EBA), European Securities and Markets Authority, European Insurance and Occupational Pensions Authority, European Systemic Risk Board

Article 53(2) of the CRD (2) in conjunction with Article 35(1) of the EBA Regulation (3) or Article 80 of the CRR (4), Article 15 of the ESRB Regulation (5)

Article 9a of the EBA Regulation

National prudential supervisory authorities in the European Union and European Economic Area (EEA) regarding qualifying holding and licensing procedures or other procedures referred to in the relevant legislation

Article 56 and Articles 16(3), 24(2), 50(4) of the CRD and equivalent provisions in Union law, in particular Articles 26 and 60 in Solvency II (6) and Articles 11 and 84 of MiFID (7)

National competent and resolution authorities that participate in a prudential college under the CRD, or in arrangements under FICOD or crisis management groups

This category covers the exchange of information within prudential colleges under the CRD and the FICOD and crisis management groups as well as the non-discretionary annual updates and termination of written coordination and cooperation arrangements, coordination arrangements under FICOD and cooperation arrangements for crisis management groups

Article 116 of the CRD for written coordination and cooperation arrangements;

Article 11 of FICOD (8) for financial conglomerate arrangements;

Articles 90, 97 and 98 of the BRRD (9) for cooperation arrangements related to crisis management groups;

Articles 88 and 90 of the BRRD for resolution college written arrangements.

Authorities that are part of an AML/Countering the Financing of Terrorism (CFT) college

Article 117(5) of the CRD (for AML/CFT supervisory authorities and financial intelligence units and terms of participation concluded for the specific AML/CFT college). For exchange of information with other types of authorities participating in the college, the legal basis may differ (note: the AML/CFT colleges are regulated by joint guidelines on cooperation and information exchange for the purpose of Directive (EU) 2015/849 of the European Parliament and of the Council (10) between competent authorities supervising credit and financial institutions and other parties; those guidelines are not addressed to the ECB).

AML/CFT supervisory authorities that signed the Multilateral Agreement on the practical modalities for exchange of information pursuant to Article 57a(2) of Directive (EU) 2015/849 (hereinafter the ‘AML Agreement’)

Article 117(5) of the CRD, Article 3(4) and (5) of the AML Agreement

AML/CFT supervisory authorities and financial intelligence units of Member States

Article 117(5) of the CRD and EBA Guidelines on cooperation and information exchange between prudential supervisors, AML/CFT supervisors and financial intelligence units under Directive 2013/36/EU (EBA/GL/2021/15) (11)

National market authorities in the Union and EEA

Article 56 of the CRD

National insurance supervisors in the Union and EEA

Article 56 of the CRD

Deposit guarantee schemes, contractual or institutional protection schemes, competition authorities

Article 56 of the CRD, or national law requiring an opinion from the prudential supervisor

National resolution authorities in the Union and EEA

Article 56 of the CRD

National macroprudential supervisors for tasks outside the scope of Article 5 of the SSMR

Article 56 of the CRD

Statutory auditors of significant institutions

Article 56(f) of the CRD

EBA Guidelines on communication between competent authorities supervising credit institutions and the statutory auditor(s) and the audit firm(s) carrying out the statutory audit of credit institutions (EBA/GL/2016/05) (12)

National authorities responsible for the supervision of financial markets if designated under Article 24(1) in connection with Article 24(4)(h) of Directive 2004/109/EC of the European Parliament and of the Council (13) (accounting enforcers)

Article 56 of the CRD

National authorities responsible for oversight of persons charged with carrying out statutory audits of the accounts of institutions, insurance undertakings and financial institutions (audit enforcers)

Article 57 of the CRD

National authorities responsible for oversight of the bodies involved in the liquidation and bankruptcy of institutions and in other similar procedures

Article 57 of the CRD

National authorities responsible for oversight of contractual or institutional protection schemes as referred to in Article 113(7) of the CRR

Article 57 of the CRD

National authorities or bodies legally responsible for the detection and investigation of breaches of company law

Article 57 of the CRD

National authorities responsible for overseeing payment systems

Article 58 of the CRD

International bodies (the International Monetary Fund, the World Bank, the Bank of International Settlements, the Financial Stability Board)

Article 58a of the CRD, with the exception of data sharing (e.g. Implementing Technical Standards modules) for stress tests

Prudential supervisory authorities in third countries

Article 55 of the CRD

Exchange of information in accordance with arrangements (memoranda of understanding (MoUs), written coordination and cooperation arrangements (WCCAs), institution-specific cross-border cooperation agreements (CoAgs) developed by crisis management groups (CMGs), resolution written arrangements (WAs) etc.) or ad hoc agreements

National market, insurance, or similar authorities in third countries

Article 55 of the CRD and applicable arrangements (MoUs, WCCAs, CoAgs, resolution WAs etc.) or ad hoc agreements

AML/CFT supervisory authorities and financial intelligence units in third countries

Article 55 of the CRD and, where relevant, MoUs or other cooperation arrangements

Resolution authorities in third countries

Article 55 of the CRD, Articles 97 and 98 of the BRRD, in connection with applicable arrangements