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All regulations Alternative Investment Fund Managers Directive (AIFMD) Directive 2011/61/EU Benchmarks Regulation (BMR) - Regulation 2016/1011 Central Securities Depositories Regulation (CSDR) Regulation (EU) No 909/2014- PTR- CSDR Credit Rating Agencies Regulation (CRAR) Regulation (EC) No 1060/2009 Directive 2002/87/EC (FiCOD) Directive 2009/110/EC (EMD) Directive 2013/36/EU (CRD) Directive 2014/17/EU (MCD) Directive 2014/49/EU (DGSD) Directive 2014/59/EU (BRRD) Directive 2014/65/EU - Markets in Financial Instruments Directive (MiFID II) Directive 2014/92/EU (PAD) Directive 2015/2366/EU (PSD2) Directive 2022/2556/EU (DORA Dir) Directive (EU) 2015/849 (AMLD) Directive (EU) 2019/2034 (IFD) EIOPA-BoS/18-114 - Information request towards NCAs regarding provision of occupational pensions information EIOPA-BoS-23-030 - Regular information requests regarding provision of occupational pensions information EMIR ESGR - Regulation (EU) 2024/3005 (EU) 2016/2341 - IORP II Directive (EU) 2016/2341 - IORP II Directive, (EU) No 2016/97 - Insurance Distribution Directive (EU) 2016/2341 - IORP II Directive, Other (EU) 2017/653 - PRIIPs Delegated Regulation for key information document (EU) 2017/653 - PRIIPs Delegated Regulation for key information document, (EU) No 1286/2014 - PRIIPs Regulation (EU) 2019/1238 - Pan-European Personal Pension Product (PEPP) (EU) 2019/1238 - Pan-European Personal Pension Product (PEPP), (EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD, (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision, EIOPA-BoS-23-030 - Regular information requests regarding provision of occupational pensions information (EU) 2019/2088 - SFDR (EU) 2020/852 - Taxonomy Regulation (EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD (EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD, (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision (EU) 2022/2554 - Digital Operational Resilience Act (DORA) (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision, (EU) 2023/895 - ITS for the disclosure of solvency and financial condition report (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision, (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision, Other (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision, Revised Guidelines on Contract Boundaries, Guidelines on contract boundaries (EU) 2023/895 - ITS for the disclosure of solvency and financial condition report EU Green Bond Regulation (EU) 2023/2361 (EU) No 1286/2014 - PRIIPs Regulation (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) (EU) No 2015/2011 - lists of regional governments & local authorities, exposures to be treated as to central government (EU) No 2015/2013 - standard deviations in relation to health risk equalisation systems (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, Guidelines on reporting and public disclosure (EU) No 2015/2451 - templates and structure of the disclosure of specific information by supervisory authorities (EU) No 2015/2451 - templates and structure of the disclosure of specific information by supervisory authorities, (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) (EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU) No 2015/2011 - lists of regional governments & local authorities, exposures to be treated as to central government (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Guidelines on application of outwards reinsurance (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Guidelines on contract boundaries (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Guidelines on group solvency (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Guidelines on implementation of the long-term guarantee measures (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Guidelines on look-through approach (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Guidelines on methodology for equivalence assessments by national supervisory authorities under Solvency II (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Guidelines on recognition and valuation of assets and liabilities other than technical provisions (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Guidelines on valuation of technical provisions (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Guidelines on valuation of technical provisions, (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Other (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Risk-Free Interest Rate - General questions (EU) No 2016/1800 - allocation of Credit Assessments of external CA institutions to objective scale of credit quality steps (EU) No 2016/97 - Insurance Distribution Directive (EU) No 2016/97 - Insurance Distribution Directive, (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) (EU) No 2017/1469 - standardised presentation format for the insurance product information document (EU) No 2017/1469 - standardised presentation format for the insurance product information document, Guidelines on classification of own funds (EU) No 2017/2358 - product oversight and governance requirements for insurance (EU) No 2017/2358 - product oversight and governance requirements for insurance, (EU) No 2016/97 - Insurance Distribution Directive (EU) No 2017/2358 - product oversight and governance requirements for insurance, Preparatory Guidelines on product oversight & governance arrangements by insurance undertakings & insurance distributors, (EU) No 2016/97 - Insurance Distribution Directive (EU) No 2017/2359 - info requirements and conduct of business rules applicable European Long-Term Investment Funds Regulation (ELTIF) Regulation (EU) 2015/760 European Market Infrastructure Regulation (EMIR) Regulation (EU) No 648/2012- MDP European Market Infrastructure Regulation (EMIR) Regulation (EU) No 648/2012- PTR- Derivatives European Social Entrepreneurship Funds Regulation (EuSEF) Regulation (EU) No 346/2013 European Venture Capital Regulation (EuVECA) Regulation (EU) No 345/2013 Guidelines on application of life underwriting risk module Guidelines on application of outwards reinsurance Guidelines on basis risk Guidelines on classification of own funds Guidelines on classification of own funds, (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) Guidelines on contract boundaries Guidelines on financial stability reporting Guidelines on financial stability reporting, Guidelines on reporting for financial stability purposes Guidelines on group solvency Guidelines on health catastrophe risk sub-module Guidelines on look-through approach Guidelines on loss-absorbing capacity of technical provisions and deferred taxes Guidelines on own risk and solvency assessment Guidelines on recognition and valuation of assets and liabilities other than technical provisions Guidelines on reporting and public disclosure Guidelines on reporting for financial stability purposes Guidelines on ring-fenced funds Guidelines on submission of information to NCAs (Preparatory phase) Guidelines on supervision of branches of third-country insurance undertakings Guidelines on supervisory review process Guidelines on system of governance Guidelines on the Forward looking assessment of own risks Guidelines on treatment of related undertakings, including participations Guidelines on use of internal models Guidelines on valuation of technical provisions Market Abuse Regulation (MAR) Regulation (EU) No 596/2014 - Market Intergrity Markets in Financial Instruments Directive II (MiFID II) Directive 2014/65/EU- Investor Protection and Intermediaries Markets in Financial Instruments Directive II (MiFID II) Directive 2014/65/EU- MDP Markets in Financial Instruments Directive II (MiFID II) Directive 2014/65/EU- Secondary Markets Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014 - Investor Protection and Intermediaries Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014- MDP Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014- Secondary Markets MiCA Other Packaged Retail and Insurance-based Investment Products Regulation (PRIIPS) Regulation (EU) No 1286/2014 PRIIPs Prospectus Regulation 2017/1129 Regulation 2020/1503 - European crowdfunding service providers for business Regulation 2021/23 - recovery and resolution of central counterparties (CCPRRR) Regulation 648/2012 - OTC derivatives, central counterparties and trade repositories (EMIR) - CCPs Regulation (EU) 2015/847 (WTR) (recast) Regulation (EU) 2019/2088 - Sustainable Finance Disclosure Regulation (SFDR) Regulation (EU) 2022/2554 - The Digital Operational Resilience Act (DORA) Regulation (EU) 2022/858 - DLT Pilot Regime Regulation (DLTR) Regulation (EU) 2023/1113 (WTR II) Regulation (EU) 2024/886 (IPR) Regulation (EU) No 2017/2402 (SecReg) Regulation (EU) No 2019/2033 (IFR) Regulation (EU) No 2022/2554 (DORA Reg) Regulation (EU) No 2023/1114 (MiCAR) Regulation (EU) No 575/2013 (CRR) Regulation (EU) No 648/2012 (EMIR) Regulation (EU) No 909/2014 (CSDR) - only RTS 2017/390 Revised Guidelines on Contract Boundaries Revised Guidelines on valuation of technical provisions Revised Guidelines on valuation of technical provisions, (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) Revised Guidelines on valuation of technical provisions, (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) Risk-Free Interest Rate - Credit and currency adjustments Risk-Free Interest Rate - Deep, Liquid and Transparent maturities Risk-Free Interest Rate - Extrapolation Risk-Free Interest Rate - Extrapolation, Risk-Free Interest Rate - Financial market data Risk-Free Interest Rate - Extrapolation, Risk-Free Interest Rate - General questions, Risk-Free Interest Rate - VA calculations Risk-Free Interest Rate - Financial market data Risk-Free Interest Rate - General questions Risk-Free Interest Rate - Matching adjustment Risk-Free Interest Rate - Matching adjustment, (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) Risk-Free Interest Rate - VA calculations Risk-Free Interest Rate - VA calculations, Risk-Free Interest Rate - VA representative portfolios Risk-Free Interest Rate - VA representative portfolios Securities Financing Transactions Regulation (SFTR) Regulation (EU) 2015/2365- MDP Securitisation Regulation (EU) 2017/2402 SFDR Short Selling Regulation (SSR) Regulation (EU) No 236/2012 Symmetric adjustment of the equity capital charge Transparency Directive (TD) Directive 2004/109/EC Undertakings for Collective Investment in Transferable Securities Directive (UCITS) Directive 2009/65/EC
7,005 Q&As · page 109 of 141
FINREP (IAS 39), Validation rules v5014_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
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
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-08-04
Validation rule v3950_s for nGAAP
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-08-04
Reconciliation of FINREP and COREP with regard to goodwill
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
Answered 2017-08-04
Third countries considered to have supervisory arrangements equivalent to EU
Regulation (EU) No 575/2013 (CRR) · Art. 11
EBA Final Q&A
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
EBA Final Q&A
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
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-08-04
C 22.00 (Market Risk FX) - Scope of Memorandum Items
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
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
EBA Final Q&A
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
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-08-04
Definition of encumbrance relating to retained interest of the issuer of securitisations
Regulation (EU) No 575/2013 (CRR) · Art. 100
EBA Final Q&A
Answered 2017-08-04
Reporting of own funds requirements for non-continuous options
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
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
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-08-04
FINREP Templates F 30.01 and F 30.02, validation v1019_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
Answered 2017-07-28
Inconsistency between validation rules and ITS/CRR for C 07.00
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-07-28
Validation rules v2815_m, v2821_m vs. FINREP / AE instructions
Regulation (EU) No 575/2013 (CRR) · Art. 99, 100
EBA Final Q&A
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
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-07-28
C 07.00, validation e4894_n (validations for v2.6)
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
Answered 2017-07-28
Validation Rule v3748_s partly incorrect
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
Answered 2017-07-28
Treatment of interest outflows for retail deposits
Regulation (EU) No 575/2013 (CRR) · Art. 421
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-07-28
Annex XI - template C 44.00 (LR5), row 040, column 010
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
Answered 2017-07-28
Positions Subject to Capital Charge
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-07-28
‘Exposure weighted average LGD’ computation in CR GB2 report
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
Answered 2017-07-28
Group Solvency - Combined Buffer Requirements
Regulation (EU) No 575/2013 (CRR) · Art. 99
EBA Final Q&A
Answered 2017-07-28
Asset Encumbrance - Default Fund pledges
Regulation (EU) No 575/2013 (CRR) · Art. 100
EBA Final Q&A
Answered 2017-07-28
Securities Lending
Regulation (EU) No 575/2013 (CRR) · Art. 100
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-07-28
Taps on callable instruments
Regulation (EU) No 575/2013 (CRR) · Art. 52, 63
EBA Final Q&A
Answered 2017-07-21
Computation of discount for purchased assets
Regulation (EU) No 575/2013 (CRR) · Art. 159, 166
EBA Final Q&A
Answered 2017-07-21
Risk weight to apply to exposures to unrated central banks
Regulation (EU) No 575/2013 (CRR) · Art. 114
EBA Final Q&A
Answered 2017-07-14
Risk weight of EURATOM debt
Regulation (EU) No 575/2013 (CRR) · Art. 118
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-07-14
Derivative adjustment of the basic annual contribution through mark-to-market method
Regulation (EU) No 575/2013 (CRR) · Art. 274
EBA Final Q&A
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
EBA Final Q&A
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
EBA Final Q&A
Answered 2017-07-14
Minority Interests
Regulation (EU) No 575/2013 (CRR) · Art. 81
EBA Final Q&A
Answered 2017-07-14
Cap on inflows for consumer finance or leasing and factoring activity
Regulation (EU) No 575/2013 (CRR) · Art. 33
EBA Final Q&A
Answered 2017-07-14
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
ESMA Answer Published
Answered 2017-07-12
Definition of an APM; Paragraph 17 to 19 and 24 of the APMs Guidelines.
Transparency Directive (TD) Directive 2004/109/EC
ESMA Published Answer Updated
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
ESMA Answer Published
Answered 2017-07-10
Best Execution
Markets in Financial Instruments Directive II (MiFID II) Directive 2014/65/EU- Investor Protection and Intermediaries
ESMA Answer Published
Answered 2017-07-10
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