European Banking Authority Q&A Database
Official Q&As published by the European Banking Authority on CRD, CRR, PSD2, AML, and other EU banking regulations.
2,714 final Q&As · page 24 of 55 · View all sources
Clarification of the treatment of contracts for difference (CFD)
Regulation (EU) No 575/2013 (CRR) · Art. 352
Answered 2019-11-29
IFRS 9, validation rule v6030_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-11-22
Application of Article 254(2) to derivative exposures
Regulation (EU) No 575/2013 (CRR) · Art. 254
Answered 2019-11-15
IRRBB Application of the sudden parallel
Directive 2013/36/EU (CRD) · Art. 84
Answered 2019-11-15
Deduction of deferred tax assets that rely on future profitability
Regulation (EU) No 575/2013 (CRR) · Art. Article 38
Answered 2019-11-15
Immovable property collateral under the Standardised approach & Credit risk mitigation principles
Regulation (EU) No 575/2013 (CRR) · Art. 193
Answered 2019-11-15
Clarification of Z02.00, row 0200 (DGS liabilities)
Directive 2014/59/EU (BRRD) · Art. 11
Answered 2019-11-15
Treatment of negative contribution base while calculating contributions to resolution financing arrangements
Directive 2014/59/EU (BRRD) · Art. 103
Answered 2019-11-15
Requirements in Commission Delegated Regulation (EU) 2016/1712
Directive 2014/59/EU (BRRD) · Art. N/a
Answered 2019-11-15
Clarification on application of incurred CVA to the Leverage Ratio Exposure calculation
Regulation (EU) No 575/2013 (CRR) · Art. 429
Answered 2019-11-15
Transaction Risk Analysis (TRA) exemption – Time period for calculation of initial fraud rate
Directive 2015/2366/EU (PSD2) · Art. 98
Answered 2019-11-08
Minority interest, AT1 and T2 instruments qualifying for inclusion in consolidated own funds
Regulation (EU) No 575/2013 (CRR) · Art. 85
Answered 2019-11-08
3 month notification period on interface changes to ASPSPs’ interfaces
Directive 2015/2366/EU (PSD2) · Art. 98
Answered 2019-10-11
Applicability of exemption under RTS Article 16 for payee’s PSPs (acquirers)
Directive 2015/2366/EU (PSD2) · Art. 98
Answered 2019-10-11
Applicability of exemption under RTS Article 11 for payee’s PSPs (acquirers)
Directive 2015/2366/EU (PSD2) · Art. 98
Answered 2019-10-11
Contactless payments at point of sale - Applications of the conditions
Directive 2015/2366/EU (PSD2) · Art. 97
Answered 2019-10-11
Contactless counting
Directive 2015/2366/EU (PSD2) · Art. 98
Answered 2019-10-11
Application of limits for Strong customer authentication (SCA) exemption
Directive 2015/2366/EU (PSD2) · Art. Articles 11 and 16 of RTS
Answered 2019-10-11
Criteria for the application of the transaction risk analysis (TRA) exemption – Relevant fraud rates
Directive 2015/2366/EU (PSD2) · Art. 97
Answered 2019-10-11
Application of the low-value contactless exemption – Calculation of limits at Primary Account Number (PAN) / account level or at device / token level
Directive 2015/2366/EU (PSD2) · Art. 97
Answered 2019-10-11
Location of the obligor for the calculation of the countercyclical capital buffer
Directive 2013/36/EU (CRD) · Art. 140
Answered 2019-10-11
Reporting the gross carrying amount of the credit-impaired financial assets measured at amortised cost (other than purchased or originated credit-impaired financial assets), in the context of the new FINREP framework, as provided for in the Regulation (EU) 2017/1443
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-11
Realization of developers' collaterals and re-classification of developers into performing status
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Reporting classification of exposures to regional governments and local authorities and public sector entities
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Reporting of the interest income and interest expense from hedging derivatives
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Original Exposure value of Securities Financing Transactions calculated under Article 220 of Regulation (EU) No 575/2013 (CRR)
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2019-10-04
Template F 16.04 line row 070 – relevance for nGAAP
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Reporting of transfer between capital surplus (share premium) and retained earnings in FINREP F 46 template.
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
FINREP Template F20.04 (r210,r230)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Definition of "hybrid contracts" in FINREP template F 08.01
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Reporting of securitisation instruments in FINREP templates F 04.01 – F 04.04
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Promise to pay and financial difficulties
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Disclosure of the difference between the fair value of a loan portfolio acquired/originated by a Bank and its contractual value
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Reporting of assets credit-impaired at purchase within template F 04.03.1 and F 04.04.1
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Precisions on the Entity Code on COREP Solva Group (C06.02) and FINREP F40.01
Regulation (EU) No 575/2013 (CRR) · Art. art. 99
Answered 2019-10-04
Reserves of Equity Accounted Entities
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
C 14.00 (SEC DETAILS) - column 050
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
How to fill out the COREP C 28.00 for an exposure secured by an insurance wrapper?
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2019-10-04
“Past due” columns: How to count number of days for “1 year” and “5 years” past due?
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Leased assets residual value under standardised method
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Template F 31.00 Related parties column 010 and column 020.
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Transferred financial assets Template 15
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
FINREP -contents of template F40.01 Group Structure
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Counterparty breakdown by sector – definition of other financial corporations and non financial corporations
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Counterparty Zuordnung Abwicklungsanstalten
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Definition of mortgage loan and its collateral in FINREP template 13 (F13.01)
Regulation (EU) No 575/2013 (CRR) · Art. 124
Answered 2019-10-04
FINREP table 1.1 vs 20.4 – “cash and cash balances at central bank” and “other demand deposits”
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
FINREP Group Structure Template 40.02
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Scope of C40 LR1 Row 090
Regulation (EU) No 575/2013 (CRR) · Art. 430
Answered 2019-10-04
Trades receivables towards Central Banks
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2019-10-04
Source: European Banking Authority. Updated weekly. Q&As are non-binding guidance published under the ESA Single Rulebook Q&A process.
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