European Banking Authority Q&A Database

Template F 12.1a

Regulation (EU) No 575/2013 (CRR) · Art. 430

Template F 22.02: Assets involved in the services provided

Regulation (EU) No 575/2013 (CRR) · Art. 430

Reporting of Securitisation Exposures in Template C43.00

Regulation (EU) No 575/2013 (CRR) · Art. 430

C_81.00 ASF from capital items and instruments

Regulation (EU) No 575/2013 (CRR) · Art. 430

Scope of COREP template C34.08 only CCP exposure?

Regulation (EU) No 575/2013 (CRR) · Art. 430

Application of CRR Article 272(12) to SFT population within CoRep Template C34.02

Regulation (EU) No 575/2013 (CRR) · Art. Article 430

Adjustments to RWA for DTA related to timing differences due to IFRS 9 transitional arrangements in template C5.01.

Regulation (EU) No 575/2013 (CRR) · Art. 430

Interest expenses categories

Regulation (EU) No 575/2013 (CRR) · Art. 430

Reporting the income or expense resulting from the recalculation of the carrying amount of the financial asset or financial liability as prescribed by IFRS 9.B5.4.6.

Regulation (EU) No 575/2013 (CRR) · Art. 430

State guarantee of newly issued liabilities

Directive 2014/59/EU (BRRD) · Art. 32

Recovery plans for subsidiaries that are not institutions

Directive 2014/59/EU (BRRD) · Art. 7, 8

Relation between precautionary recapitalisation and early intervention measures

Directive 2014/59/EU (BRRD) · Art. 27, 34

References to “the group” in Articles 6 (2) and (5)

Directive 2014/59/EU (BRRD) · Art. 6

Notification requirements in the context of financial support

Directive 2014/59/EU (BRRD) · Art. 25

Changes to financial support agreements

Directive 2014/59/EU (BRRD) · Art. 22

Mandatory substitution approach according to Article 403 CRR when applying either the Financial Collateral Comprehensive Method (FCCM) or, in the case of securities financing transactions (SFTs) the Internal Model Method (IMM) or master netting agreements to calculate the exposure value.

Regulation (EU) No 575/2013 (CRR) · Art. 399, 401, 403

SCA for staff assisted electronic channel

Directive 2015/2366/EU (PSD2) · Art. 97

MREL subordination for smaller banks

Directive 2014/59/EU (BRRD) · Art. 45b

Dealing with leasing (car leasing) in the calculation of the structural liquidity ratio (NSFR)

Regulation (EU) No 575/2013 (CRR) · Art. 428c, 428ah

More than one transaction from a single consumer initiated transaction

Directive 2015/2366/EU (PSD2) · Art. Article 5

Scope - Limited network exclusion

Directive 2015/2366/EU (PSD2) · Art. 3

Definition of an electronic remote payment transaction

Directive 2015/2366/EU (PSD2) · Art. 97

Strong customer authentication requirement on pay-by-invoice payment transactions

Directive 2015/2366/EU (PSD2) · Art. 97

Treatment of CIUs in internal model for market risk – own funds requirement (add-on)

Regulation (EU) No 575/2013 (CRR) · Art. 364, 350

Irrevocability of a payment order initiated by a PISP

Directive 2015/2366/EU (PSD2) · Art. 80

API functionality

Directive 2015/2366/EU (PSD2) · Art. 64

Liquid asset received as a component of a pool of collateral in securities transaction (reverse repo or collateral swap).

Regulation (EU) No 575/2013 (CRR) · Art. 423

Particular wording used in Articles 45h(5)

Directive 2014/59/EU (BRRD) · Art. 45h

Sequence of bail-in and write down of capital

Directive 2014/59/EU (BRRD) · Art. 48, 60

Meaning of “rate of conversion that severely dilutes existing holdings of shares or other instruments of ownership”

Directive 2014/59/EU (BRRD) · Art. 47

Transfer of assets to an asset management vehicle

Directive 2014/59/EU (BRRD) · Art. 42

Conversion of eligible liabilities to equity

Directive 2014/59/EU (BRRD) · Art. 43

AST in combination with other resolution tools

Directive 2014/59/EU (BRRD) · Art. 42

Principal amount in Articles 43-60

Directive 2014/59/EU (BRRD) · Art. 43

Purpose of the use of the power to write down and convert capital instruments and eligible liabilities

Directive 2014/59/EU (BRRD) · Art. 37

Fiduciary relationship

Directive 2014/59/EU (BRRD) · Art. 44

Exception to the scope of the bail-in tool (Article 44(2)(g)(iii))

Directive 2014/59/EU (BRRD) · Art. 44

Meaning of “liability” in Article 60(2)(b)

Directive 2014/59/EU (BRRD) · Art. 60

Compensation in Article 60(2)(c)

Directive 2014/59/EU (BRRD) · Art. 60

Financial Customers

Regulation (EU) No 575/2013 (CRR) · Art. 411

Difference in treatment of viable subsidiaries for the application of write down and conversion of capital instruments and resolution tools and powers

Directive 2014/59/EU (BRRD) · Art. 59

Instruments representing interests in shares or other instruments of ownership

Directive 2014/59/EU (BRRD) · Art. 2

Interaction between Articles 37(2) and 59(3)

Directive 2014/59/EU (BRRD) · Art. 37

Definition of “aggregate liabilities” and “total liabilities” in the context of the 5% threshold

Regulation (EU) No 575/2013 (CRR) · Art. 24, 415

Use of resolution tools without issuing a formal decision

Directive 2014/59/EU (BRRD) · Art. 32, 82

Direct fiscal impact and systemic implication in Article 3(6)

Directive 2014/59/EU (BRRD) · Art. 3

Special resolution regimes for credit institutions not covered by the Directive / partly resolved via insolvency

Directive 2014/59/EU (BRRD) · Art. 2

Two separate ex-ante valuations for resolution purposes

Directive 2014/59/EU (BRRD) · Art. 36

Use of valuation to apply resolution tools and to initiate resolution

Directive 2014/59/EU (BRRD) · Art. 36

Branches of institutions that are established outside the Union

Directive 2014/59/EU (BRRD) · Art. 1