European Banking Authority Q&A Database

Definition of default for open-end investment funds

Regulation (EU) No 575/2013 (CRR) · Art. 178

Presentation of fully matured loans and deposits in templates F05.01 and F08.01

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

Definition of ‘subordinated liabilities’ for FINREP reporting

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

Counterparty classification of CCP

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

Other commitments received - calculation of guarantee amounts

Regulation (EU) No 575/2013 (CRR) · Art. Annex V Part 1.44(h) & Part 2.102-103, 115

Definition and scope of Asset Under Management

Regulation (EU) No 2019/2033 (IFR) · Art. 4

MREL-REPORTING OF THE IMPACT OF GENERAL PRIOR PERMISSION

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

Fair value hierarchy: Financial instruments at fair value (F14)

Regulation (EU) No 575/2013 (CRR) · Art. Annex V – Par. 13

Own secured debt issues in Top 10 - C71.00

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

Temporary unavailable (blocked) deposits

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

FINREP Template F01.01

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

Reporting of customer portfolios managed on a discretionary basis

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

Direct contributions to reserves from shareholders

Regulation (EU) No 575/2013 (CRR) · Art. 26

Conditions for increasing the margin period of risk (MPOR) used for the exposure value of netting sets with margin agreements.

Regulation (EU) No 575/2013 (CRR) · Art. 285

Application of article 378 for free delivery transactions

Regulation (EU) No 575/2013 (CRR) · Art. 378

Seniority categories to use when offsetting the gross JTD amounts of short exposures and long exposures within the DRC calculations for non-securitisations

Regulation (EU) No 575/2013 (CRR) · Art. 325x

Basis of calculation for the DRC for non-securitisations and SBM-CSR for non-securitisations – Individual ‘issuers’/‘obligors’ or ‘group of issuers/obligors’?

Regulation (EU) No 575/2013 (CRR) · Art. 325v

Vega general interest rate risk and credit spread risk factors

Regulation (EU) No 575/2013 (CRR) · Art. 325m

Basis of calculation for the DRC for non-securitisations and SBM-CSR for non-securitisations - instruments guaranteed by a guarantor

Regulation (EU) No 575/2013 (CRR) · Art. 325v

Scope of public offering

Regulation (EU) No 2023/1114 (MiCAR) · Art. 3

Safeguarding with a credit institition in a third country

Directive 2015/2366/EU (PSD2) · Art. 10

PISP payment order cancellation due to fraud prevention reasons

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

Multi-licensed entity capital requirement

Directive 2015/2366/EU (PSD2) · Art. 8

Exchange rate mark-ups part of 'all charges payable'/'currency conversion charges'

Directive 2015/2366/EU (PSD2) · Art. 45

Consideration of own funds requirements as a comparable guarantee to the PII

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

Information provided to the payee on individual payment transaction

Directive 2015/2366/EU (PSD2) · Art. 58

EMI's application of negative interest rates to its clients

Directive 2009/110/EC (EMD) · Art. 12

Definition of electronic money

Directive 2009/110/EC (EMD) · Art. 2

Provision of the "acquiring of payment transactions" payment service in the EU

Directive 2015/2366/EU (PSD2) · Art. 1

Determination of the amount of eligible receivables from trade debtors as well as fees or commissions receivable within 30 days as liquid assets in accordance with Article 43(3) of the IFR

Regulation (EU) No 2019/2033 (IFR) · Art. 43

Treatment of deposits pledged as collateral against loans in c66.01

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

FINREP Group Structure Template 40.02

Regulation (EU) No 575/2013 (CRR) · Art. 99

a) Disclosure of Items in Transit balance in FINREP Table 01.01 {F01.01, c0010 (r0020 or r0183 or r0360)} b) EBA_v5013 (Type - Error): [F 05.01, F 01.01] Sum of Loans & Advances across Industry ({{F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}}) Should be equal to Sum of Cash at Central Banks and Loans & Advances in Balance Sheet ({{F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)}})

Regulation (EU) No 575/2013 (CRR) · Art. EBA FINREP : ANNEX V REPORTING ON FINANCIAL INFORMATION, Assets (1.1)

FINREP reporting of loans secured by mortgage mandates (Belgium)

Regulation (EU) No 575/2013 (CRR) · Art. 239

The asset resulted from the customer´s obligation to reimburse the payment to the bank from the financial guarantee

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

Definition of ‘project finance loans’ for FINREP reporting

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

Definition of SME in Finrep vs COREP under CRR3 Regulation

Regulation (EU) No 575/2013 (CRR) · Art. 5

Loan commitments, financial guarantees and other commitments received in F 9.2

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

Consistency of Article 447(f) CRR and ITS on public disclosures with the mapping tool for the key metric LCR in KM1

Regulation (EU) No 575/2013 (CRR) · Art. 447

Legal persons to whom the requirement to comply with reporting requirements under Article 54 of the IFR on a consolidated basis applies.

Regulation (EU) No 2019/2033 (IFR) · Art. 7 and 54

Validation rules in Reporting Framework 3.4

Directive 2013/36/EU (CRD) · Art. 84

Assets which are not immediately available for monetisation in C 66.01

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

Exemption for Non-EU ICT Intra-group Service Providers

Regulation (EU) No 2022/2554 (DORA Reg) · Art. 31

Duplicate ICT Incident Reporting

Regulation (EU) No 2022/2554 (DORA Reg) · Art. 19

Critical Services Affected

Regulation (EU) No 2022/2554 (DORA Reg) · Art. 18

Interest flows

Regulation (EU) No 575/2013 (CRR) · Art. Implementing Technical Standards on Supervisory Reporting amendments with regards to ALMM

Translation risk when calculating total own fund requirements on consolidated basis using the reporting currency of the consolidated institution

Regulation (EU) No 575/2013 (CRR) · Art. 325b

Consideration of additional items in the calculation of the net open position or maximum net open position

Regulation (EU) No 575/2013 (CRR) · Art. 352

Offsetting position among all group entities without the permission of 325b

Regulation (EU) No 575/2013 (CRR) · Art. 352

Calculation of the net open position for capital requirements for structural FX risk

Regulation (EU) No 575/2013 (CRR) · Art. 352