European Banking Authority Q&A Database

Template 1 – Equity instruments

Regulation (EU) No 575/2013 (CRR) · Art. 449a

Disclosure of transactions with zero exposure value

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

ITS ESG P3 - Template 2 - Should loan/collateral ratio (loan-to-value) be taken into account?

Regulation (EU) No 575/2013 (CRR) · Art. 449a

Discrepancy between definition of ‘investment holding company’ and ‘consolidated situation.’

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

Eligibility of communication by AISPs with ASPSP throughout two access interfaces in parallel

Directive 2015/2366/EU (PSD2) · Art. 98

Minimum loss coverage for non-performing exposures under Article 469a

Regulation (EU) No 575/2013 (CRR) · Art. 469a

Allocating exposures into the correct vintage buckets of the „NPL-backstop“ acc. to Art. 47c CRR applying Art. 469a CRR

Regulation (EU) No 575/2013 (CRR) · Art. 469a

Treatment of intragroup liabilities when one of the institutions is established in a country being a member of EEA and EFTA (i.e. non-EU Member State but EEA Member State)

Directive 2014/59/EU (BRRD) · Art. 103

Determination of exposure value cap for netting sets subject to a margin agreement.

Regulation (EU) No 575/2013 (CRR) · Art. 274

Transaction with underlying assets: “distinct client” vs. “unknown client”

Regulation (EU) No 575/2013 (CRR) · Art. 390

Template F 16.01 validation rule v5693_s

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

Share-linked instruments

Directive 2013/36/EU (CRD) · Art. 94

Definition of encumbrance for the purposes of inclusion of deposits into the category of liquid assets under the IFR

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

Reporting of off-balance sheet exposures (any undrawn purchase commitment) from factoring contracts in F_09.01.1

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

Prodicts in a Template F05.01 and in a Template F08.01

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

Treasury shares – how to report them in Own Funds and in the NSFR

Regulation (EU) No 575/2013 (CRR) · Art. 36(1)(f) and 428o(a)

PD calibration sample

Regulation (EU) No 575/2013 (CRR) · Art. 180

CCR treatment of exposures arising from centrally cleared transactions - indirect clearing flows

Regulation (EU) No 575/2013 (CRR) · Art. 305, 306

Use of the last available data for risk quantification sample

Regulation (EU) No 575/2013 (CRR) · Art. 179

Prospective remuneration plan for variable remuneration

Directive 2013/36/EU (CRD) · Art. 94

Determination of own funds requirements for gamma risk according to the ‘Delta plus approach’, for option positions in Exchange-traded funds (ETFs), when the reporting institutions apply the look-through method for the funds

Regulation (EU) No 575/2013 (CRR) · Art. 329

Ability of the Share Premium to absorb losses

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

Share buyback program: amount of upfront deduction

Regulation (EU) No 575/2013 (CRR) · Art. 78

Share buybacks included in distribution policies

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

Treatment of repurchase agreements and reverse repurchase agreement, as well as securities or commodities lending/borrowing of the banking book under standardised approach of credit risk.

Regulation (EU) No 575/2013 (CRR) · Art. 111

Preferential risk weight for indirect sovereign exposures in the currency of another Member State

Regulation (EU) No 575/2013 (CRR) · Art. 500a

Identifying the customer of a PISP

Directive (EU) 2015/849 (AMLD) · Art. 3

Identifying the customer of a collecting PSP

Directive (EU) 2015/849 (AMLD) · Art. 3

ITS ESG P3 - Annex II, Templates 10

Regulation (EU) No 575/2013 (CRR) · Art. 434a

ESG P3 - Template 3 - Indicators of potential climate change transition risk: Alignment metrics

Regulation (EU) No 575/2013 (CRR) · Art. 449a

Template 3 / Level of NACE codes to use

Regulation (EU) No 575/2013 (CRR) · Art. 449a

Template 3 / Exposures to companies operating in several sectors

Regulation (EU) No 575/2013 (CRR) · Art. 449a

Inclusion of repurchase transactions in financial assets and exposure value/risk-weighted assets (COREP C33).

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

Calculation of “Total exposure” and other concepts in G 01.00 (G-SII indicators and EBU items)

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

Application of the behavioural assumption of a 5-year cap for non-maturity deposits

Directive 2013/36/EU (CRD) · Art. 84

Calculation of average dividend pay-out ratio under Article 2(7)(a) of Regulation (EU) No 241/2014

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

Prudent Valuation: Reporting of AVAs in C 32.03

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

Central bank eligibility of cash

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

ESG P3 - Template 2 and 5 - Gross carrying amount for loans collateralized by RRE/CRE and multiple collaterals

Regulation (EU) No 575/2013 (CRR) · Art. 449a

COREP v3.2 – C 33.00

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

Deferred Tax Liabilities (DTL) that are non-deductible from Deferred tax assets (DTA) as per accounting rule

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

Securitised derecognised assets

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

Transfers to PPE

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

Bucket definition (PD range) in the ITS on supervisory reporting

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

Should collateral received via securities financing transaction that is subsequently sold short be reported as encumbered in F32.02? Follow-up question on 2014_946 related to short positions in Asset Encumbrance

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

Clarification of scope of population for Corporate Bonds

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

COREP Large exposure, validation rule v_1678 related to POCI assets

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

Trusted Beneficiaries

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

Exemption from strong customer authentication

Directive 2015/2366/EU (PSD2) · Art. 98

App to app redirection with biometrics for PIS

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