EU Financial Regulatory Q&A Database
Official Q&As published by EBA, ESMA, EIOPA and the ESA Joint Committee. Non-binding but treated as authoritative guidance by national competent authorities across the EU.
7,372 Q&As matching current filters · page 101 of 148
Treatment of Value Added Tax (VAT) accounts opened for collection and payment of VAT
Regulation (EU) No 575/2013 (CRR) · Art. 422
Answered 2019-01-18
Offset of Additional Value Adjustments (AVA) against Expected Loss (EL) under Article 159
Regulation (EU) No 575/2013 (CRR) · Art. 158, 159
Answered 2019-01-18
Explicit consent required by the ASPSP from the PSU to enable the PSU to use the services provided by TPPs / Consenso esplicito richiesto dall’ASPSP al PSU per consentirgli di avvalersi dei servizi prestati dai TPP
Directive 2015/2366/EU (PSD2) · Art. 64
Answered 2019-01-11
Inconsistency in validation rule eba_v4721_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-01-11
Applicability of the low-value contactless exemption to contactless-only devices
Directive 2015/2366/EU (PSD2) · Art. 97
Answered 2019-01-11
Validation rule v6063_m in v2.7.0.1
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-01-11
Validation rule v2818
Regulation (EU) No 575/2013 (CRR) · Art. 99, 100
Answered 2019-01-11
DPM2.7.0.1 validation rules v5228_m,v5229_m,v_5231_m,v5235_m across template F18.00a, F04.04.1
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-01-11
Clarification “Other collateralized loans” template F 05.01
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-01-11
Validation rules on template F 18.00 comparing with F 04.04.1 and F 01.01
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-01-11
IFRS 9, validation rule v2776_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-01-11
Recognition of specific credit risk adjustments on securitised defaulted exposures under Article 266(1) CRR to reduce risk-weighted exposure amounts (RWEA) on IRB securitisation positions with 1250% risk weight (RW).
Regulation (EU) No 575/2013 (CRR) · Art. 266
Answered 2019-01-11
Material exposure in connection with term "days past-due" in the definition of non-performing exposure
Regulation (EU) No 575/2013 (CRR) · Art. 178
Answered 2019-01-11
Template F 16.01 - Interest income and expenses by instrument and counterparty sector
Regulation (EU) No 575/2013 (CRR) · Art. N/A
Answered 2019-01-11
Template F 16.01 - Interest income and expenses by instrument and counterparty sector
Regulation (EU) No 575/2013 (CRR) · Art. N/A
Answered 2019-01-11
Reclassification of own funds instruments from a grandfathered category to a fully eligible category and purpose of grandfathering provisions
Regulation (EU) No 575/2013 (CRR) · Art. 52, 63
Answered 2018-12-21
Consent for the provision of PIS and AIS
Directive 2015/2366/EU (PSD2) · Art. 66, 67 and 68
Answered 2018-12-21
Signature performed on the screen of a digital device as a factor in a two-factor SCA
Directive 2015/2366/EU (PSD2) · Art. 98
Answered 2018-12-21
Access by AISPs when customer not present up to 4 times in a 24 hour period
Directive 2015/2366/EU (PSD2) · Art. 98
Answered 2018-12-21
Exemptions from Strong Customer Authentication (SCA): trusted beneficiaries
Directive 2015/2366/EU (PSD2) · Art. 98
Answered 2018-12-21
Exemption from strong customer authentication (SCA) for payment account information in combination with accessing account information online in web browser
Directive 2015/2366/EU (PSD2) · Art. 97
Answered 2018-12-21
Calculation of fraud rates in relation to Exemption Threshold Values (ETVs)
Directive 2015/2366/EU (PSD2) · Art. 98
Answered 2018-12-21
Large exposures - treatment of connected clients principle on exposures to other group entities outside prudential scope of consolidation
Regulation (EU) No 575/2013 (CRR) · Art. 400
Answered 2018-12-21
Credit Risk on Gold Bullion
Regulation (EU) No 575/2013 (CRR) · Art. 134
Answered 2018-12-21
Treatment of a loan signed well in advance of a contractually agreed utilisation date (forward starting loan)
Regulation (EU) No 575/2013 (CRR) · Art. 166
Answered 2018-12-21
Methodology and input data (ESMA70-145-114_Q&A 5.13)
Benchmarks Regulation (BMR) - Regulation 2016/1011
Answered 2018-12-18
Methodology and input data (ESMA70-145-114 Q&A 5.12)
Benchmarks Regulation (BMR) - Regulation 2016/1011
Answered 2018-12-18
Applicability of exemption from strong customer authentication (SCA) under Article 17 for card payments
Directive 2015/2366/EU (PSD2) · Art. 98
Answered 2018-12-14
Operation and security risk assessment of a branch of a credit institution
Directive 2015/2366/EU (PSD2) · Art. 95
Answered 2018-12-14
Interpretation of 'Active request for account information'
Directive 2015/2366/EU (PSD2) · Art. 67
Answered 2018-12-14
Major incidents reporting
Directive 2015/2366/EU (PSD2) · Art. 96
Answered 2018-12-14
Applicability of Strong Customer Authentication (SCA) to existing recurring payments solutions
Directive 2015/2366/EU (PSD2) · Art. 97
Answered 2018-12-14
Reporting of financial asset sales and write-offs in FINREP template F 02.00
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2018-12-14
Criteria for the application of the transaction risk analysis (TRA) exemption – Fraud rate calculation methodology for the application of the TRA exemption
Directive 2015/2366/EU (PSD2) · Art. 97
Answered 2018-12-07
Margin requirements (old CCP question 9 dated 3/12/2018)
Regulation 648/2012 - OTC derivatives, central counterparties and trade repositories (EMIR) - CCPs · Art. Article 41 of EMIR - old CCP question 9 dated 3/12/2018
Answered 2018-12-03
Deferral of variable remuneration in instruments
Directive 2013/36/EU (CRD) · Art. 94
Answered 2018-11-23
Calculation of 3 year indicator at consolidated level where figures for individual entities are negative
Regulation (EU) No 575/2013 (CRR) · Art. 315
Answered 2018-11-23
Requirement imposed on market markers to post simultaneous two-way quotes of comparable size
Markets in Financial Instruments Directive II (MiFID II) Directive 2014/65/EU- Secondary Markets
Answered 2018-11-14
Identification of the relevant competent authority
Short Selling Regulation (SSR) Regulation (EU) No 236/2012
Answered 2018-11-14
Application of the prohibition contained in Article 19(11) MAR to issuers
Market Abuse Regulation (MAR) Regulation (EU) No 596/2014 - Market Intergrity
Answered 2018-11-12
Risk warning prominence
Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014 - Investor Protection and Intermediaries · Art. ESMA Decision 2018/795; ESMA Decision 2019/796
Answered 2018-11-09
Payments
Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014 - Investor Protection and Intermediaries · Art. ESMA Decision 2018/795; ESMA Decision 2019/796
Answered 2018-11-09
Application of SCA when a PSU accesses payment transactions data older than on the last 90 days, without having access to sensitive payment data and for a period of 90 days after the last access using SCA
Directive 2015/2366/EU (PSD2) · Art. 97
Answered 2018-11-09
FINREP. Validation rule v5468_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2018-11-09
C 08.01 - validation rule v5739_h (applicable as of v2.7)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2018-11-09
Reporting of memorandum items behavioural outflow/inflow in the ALMM maturity ladder (C 66.01)
Regulation (EU) No 575/2013 (CRR) · Art. 415
Answered 2018-11-09
IFRS 9, validation rule v1386_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2018-11-09
Validation Rules v5014_m and v5015_m for FinRep nGAAP (v2.6)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2018-11-09
Treatment of a securities lending and borrowing service with regard to the LCR / Traitement d’un service de prêt et d’emprunt de titres en ce qui concerne le ratio de couverture des besoins de liquidité
Regulation (EU) No 575/2013 (CRR) · Art. 425
Answered 2018-11-09
Use of benchmarks: bilateral agreement on exchanged collateral (ESMA70-145-114_Q&A 5.11)
Benchmarks Regulation (BMR) - Regulation 2016/1011
Answered 2018-11-07
Source: EBA Single Rulebook Q&A, ESMA Q&A, EIOPA Q&A, ESA Joint Q&As. Updated weekly. Q&As are non-binding guidance.
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