Article 72 of the Banking Law contains legal provisions on loans, credits and guarantees provided by credit institutions^[1] to their managers, shareholders and related persons. These provisions are further specified in Circular NBB_2017_21 on loans, credits and guarantees to managers, shareholders and related persons.

Article 72 of the Banking Law provides for the obligation for institutions to notify the supervisory authority of loans, credits, guarantees and other transactions exceeding € 500.000. In all other respects, EBA Guidelines EBA/2021/05 apply. They provide inter alia for the possibility for the supervisory authority to ask that additional information be provided to it at first request for transactions exceeding € 200.000^[2].

For further information, please refer to Circular NBB_2017_21 on loans, credits and guarantees to managers, shareholders and related persons, and to paragraphs 120 to 131 of Guidelines EBA/GL/2021/05.

^[1] Article 72 of the Banking Law does not apply to (mixed) financial holding companies.
^[2] This is without prejudice to Article 135 of the Banking Law.