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.
7,216 Q&As matching current filters · page 109 of 145
FINREP (IAS 39), Validation rules v5014_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
EBA validations APPEAR to be relevant to IFRS and GAAP though they only include a GAAP template (F 04.06)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Validation rule v3950_s for nGAAP
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Template C 07.00, column 230: of which: with a credit assessment by a nominated ECAI
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Partial and Total-Write-Offs in FINREP IFRS 9 templates F 04.03.1 and F 04.03.2
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Reconciliation of FINREP and COREP with regard to goodwill
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Third countries considered to have supervisory arrangements equivalent to EU
Regulation (EU) No 575/2013 (CRR) · Art. 11
Answered 2017-08-04
Asset encumbrance Reporting vs. Finrep Reporting – Definition of equity instruments not aligned
Regulation (EU) No 575/2013 (CRR) · Art. 99, 100
Answered 2017-08-04
Reporting of outflows and Inflows arising from secured lending transaction where collateral is not Level 1, Level 2A and Level 2B asset on DA LCR templates C 73.00 and C 74.00
Regulation (EU) No 575/2013 (CRR) · Art. 415
Answered 2017-08-04
Reporting of individual exposures relating to a group of connected institutions for which there is a cash pooling agreement, where some creditor nostri accounts are offsetting debtor nostri balances
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2017-08-04
C 22.00 (Market Risk FX) - Scope of Memorandum Items
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
FINREP, F 31.02 vs F 02.00 – dividend income from joint ventures and associates
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Inconsistency between Annex II C 14.00, column 190 and DTS categorisation of COREP C 14.00, ei86 measure.
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Consideration and representation within the LE templates in case of existing indirect exposure resulting out of credit risk mitigation (CRM) – here unfunded credit protection under a guarantee between two partners within a Group of connected clients (GCC).
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2017-08-04
Definition of encumbrance relating to retained interest of the issuer of securitisations
Regulation (EU) No 575/2013 (CRR) · Art. 100
Answered 2017-08-04
Reporting of own funds requirements for non-continuous options
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Asset Encumbrance Reporting for firms with Accounting Reference Date other than 31 December
Regulation (EU) No 575/2013 (CRR) · Art. 100
Answered 2017-08-04
LE reporting - reporting of exposures exempted under Article 400(1)(c) - exposures carrying explicit guarantees of central governments
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2017-08-04
FINREP Templates F 30.01 and F 30.02, validation v1019_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Inconsistency between validation rules and ITS/CRR for C 07.00
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Clarification of the conditions for reduction of own funds due to Article 77 CRR and Article 28 RTS on Own funds.
Regulation (EU) No 575/2013 (CRR) · Art. 77
Answered 2017-07-28
Validation rules v2815_m, v2821_m vs. FINREP / AE instructions
Regulation (EU) No 575/2013 (CRR) · Art. 99, 100
Answered 2017-07-28
FINREP, F 08.01: Breakdown of financial liabilities, amount contractually required to pay at maturity
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
C 07.00, validation e4894_n (validations for v2.6)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Rollover of Funding (C 70.00): Treatment of maturing deposits being renewed at a different tenor
Regulation (EU) No 575/2013 (CRR) · Art. 415
Answered 2017-07-28
Validation Rule v3748_s partly incorrect
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Treatment of interest outflows for retail deposits
Regulation (EU) No 575/2013 (CRR) · Art. 421
Answered 2017-07-28
F 05.00, row 010, column 030 - On demand [call] and short notice [current account] for Central Banks
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Annex XI - template C 44.00 (LR5), row 040, column 010
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Positions Subject to Capital Charge
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Reporting of ECB LTRO in table 2A2 (P 02.02) and validation rule v4135_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
‘Exposure weighted average LGD’ computation in CR GB2 report
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Group Solvency - Combined Buffer Requirements
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Asset Encumbrance - Default Fund pledges
Regulation (EU) No 575/2013 (CRR) · Art. 100
Answered 2017-07-28
Securities Lending
Regulation (EU) No 575/2013 (CRR) · Art. 100
Answered 2017-07-28
Immediate obligor and ultimate obligor concerning exposures secured by mortgages on immovable property
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Taps on callable instruments
Regulation (EU) No 575/2013 (CRR) · Art. 52, 63
Answered 2017-07-21
Computation of discount for purchased assets
Regulation (EU) No 575/2013 (CRR) · Art. 159, 166
Answered 2017-07-21
Risk weight to apply to exposures to unrated central banks
Regulation (EU) No 575/2013 (CRR) · Art. 114
Answered 2017-07-14
Risk weight of EURATOM debt
Regulation (EU) No 575/2013 (CRR) · Art. 118
Answered 2017-07-14
Prior permission for repurchase of CET 1 instruments for discretionary trading activity over treasury shares for a certain predetermined amount.
Regulation (EU) No 575/2013 (CRR) · Art. 77
Answered 2017-07-14
Derivative adjustment of the basic annual contribution through mark-to-market method
Regulation (EU) No 575/2013 (CRR) · Art. 274
Answered 2017-07-14
Effective Maturity calculation for fully/nearly fully collateralised derivatives and Security Financing Transcations
Regulation (EU) No 575/2013 (CRR) · Art. 162
Answered 2017-07-14
Instrumenty w Tier II / Tier 2 instruments and incentives to redeem or repay subordinated bonds prior to their maturity.
Regulation (EU) No 575/2013 (CRR) · Art. 63
Answered 2017-07-14
Minority Interests
Regulation (EU) No 575/2013 (CRR) · Art. 81
Answered 2017-07-14
Cap on inflows for consumer finance or leasing and factoring activity
Regulation (EU) No 575/2013 (CRR) · Art. 33
Answered 2017-07-14
Definition of an APM; Paragraph 17 to 19 and 24 of the APMs Guidelines.
Transparency Directive (TD) Directive 2004/109/EC
Answered 2017-07-12
Compliance by reference; Paragraph 45 and 46 of the APMs Guidelines (not applicable to prospectuses which are covered by a separate regime).
Transparency Directive (TD) Directive 2004/109/EC
Answered 2017-07-12
Recording of telephone conversations and electronic communications
Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014 - Investor Protection and Intermediaries
Answered 2017-07-10
Best Execution
Markets in Financial Instruments Directive II (MiFID II) Directive 2014/65/EU- Investor Protection and Intermediaries
Answered 2017-07-10
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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