EU Financial Regulatory Q&A Database

Reporting currency as closely correlated currency

Regulation (EU) No 575/2013 (CRR) · Art. 354

Determination of the exposure at defaul in case of unfunded credit protection

Regulation (EU) No 575/2013 (CRR) · Art. 166

Use of EuSEF and EuVECA designations

European Social Entrepreneurship Funds Regulation (EuSEF) Regulation (EU) No 346/2013

Inclusion of loans that have been pre-positioned with central banks but are not encumbered in the numerator of the LCR

Regulation (EU) No 575/2013 (CRR) · Art. 416

Cap on inflows

Regulation (EU) No 575/2013 (CRR) · Art. 460

Liquidity – treatment of payment commitments according to Article 2 (13) DGSD

Regulation (EU) No 575/2013 (CRR) · Art. 422

Level 1 assets and Large Exposures exemptions

Regulation (EU) No 575/2013 (CRR) · Art. 400

Consideration of securitisation positions and securitised exposures, for the purpose of significant risk transfer.

Regulation (EU) No 575/2013 (CRR) · Art. 4, 244, 245

Solvency Capital Requirement (SCR)

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. 189

Providing IGFS pursuant to Article 19(3)

Directive 2014/59/EU (BRRD) · Art. 19

Certificate of Deposits (CDs)

Regulation (EU) No 575/2013 (CRR) · Art. 420, 421, 422, 423, 460

Treatment of Eligible CRM CDS for Leverage Ratio

Regulation (EU) No 575/2013 (CRR) · Art. 429c

Exclusion of Intragroup Liabilities -Treatment of cases when one institution pays annual contribution according to Article 10 of DA (lump sum) and the other according to standard risk-weight reflecting approach

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

Annual contribution of institutions newly supervised, institutions non existent in the reference year for contribution calculation, and institutions that ceased to be supervised

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

CVA for Exposures in structures with underlying assets

Regulation (EU) No 575/2013 (CRR) · Art. 382

Exclusion of positions from the calculation of net open currency positions

Regulation (EU) No 575/2013 (CRR) · Art. 351, 352

Reporting of retail deposits to internet banks that are also partly used as collateral for various broker services such as forex and other OTC derivatives.

Regulation (EU) No 575/2013 (CRR) · Art. Article 412(1), 460

Minority interests

Regulation (EU) No 575/2013 (CRR) · Art. 31a, 81

Large exposure reporting – Criteria for reducing the value of an exposure secured by commercial immovable property

Regulation (EU) No 575/2013 (CRR) · Art. 402, 194, 399

Reporting of initial margin posted in the context of derivative transactions and contribution to default funds to CCPs

Regulation (EU) No 575/2013 (CRR) · Art. 428

C 60.00 and C 61.00 – clarification on the amount extremely high liquidity and credit quality, on the amount high liquidity and credit quality and amount other assets

Regulation (EU) No 575/2013 (CRR) · Art. 427, 428

C 60.00 Items requiring stable funding – amounts to be reported under rows r040 – 070 and 152 – 153

Regulation (EU) No 575/2013 (CRR) · Art. 428

Amounts to be reported under derivatives receivables in C 60.00 (row 1290) and under liabilities from derivatives payables contracts in C 61.00 (row 240) of the - ITS on supervisory reporting of institutions.

Regulation (EU) No 575/2013 (CRR) · Art. 427 and 428

Rows 660 – 770 of the template C 60.00 of Annex XII of the ITS on supervisory reporting do not seem to be feasible for the reporting of equities if these are considered as liquid assets. After the application of the LCR Delegated act some equities are considered as level 2B liquid assets. Therefore a solution is needed on where to report these assets in this template.

Regulation (EU) No 575/2013 (CRR) · Art. 428

FINREP – Non-performing exposures during performing probation period

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

FINREP Counterparty Breakdown (ESA 2010)

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

CR IP Losses

Regulation (EU) No 575/2013 (CRR) · Art. 101

Group Solvency template (C06.00) – information on capital buffers (columns 410 to 480)

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

Validation Rule v3684_s,v3693_s,v3695_s

Regulation (EU) No 575/2013 (CRR) · Art. 467-478; 481

Datos C.15.00 / data C 15.00

Regulation (EU) No 575/2013 (CRR) · Art. 101

Annexe XV and Template F 03.00: data point in r030-c010 doesn't sum up the data point in r090-c010.

Regulation (EU) No 575/2013 (CRR) · Art. 81

Reporting of significant currencies (> 5%) according to Art. 415 (2) lit. a CRR

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

Master-feeder structures

Undertakings for Collective Investment in Transferable Securities Directive (UCITS) Directive 2009/65/EC

Clarification on Add on measure of Securities Financing Transactions (SFT) from the delegated act of the regulation 575/2013 on leverage ratio.

Regulation (EU) No 575/2013 (CRR) · Art. 429b, 429e

Capital buffer for other systemically important institutions

Directive 2013/36/EU (CRD) · Art. 131

Capital requirements deduction for credit risk on exposures to SMEs

Regulation (EU) No 575/2013 (CRR) · Art. 501

Will the application of the cap on inflows be applicable at the single material currency level

Regulation (EU) No 575/2013 (CRR) · Art. 425

Hierarchy of Permissions between Article 8 and Article 9 of the CRR

Regulation (EU) No 575/2013 (CRR) · Art. 8, 9

Calculation of unsecured and secured parts of past due items – Standardised approach

Regulation (EU) No 575/2013 (CRR) · Art. 127

Own funds - underwriting of own funds instruments

Regulation (EU) No 575/2013 (CRR) · Art. 63

Klärung: Emissionsvolumen bei Covered Bonds € 500 Mio. (oder den Gegenwert in Landeswährung) / EN TRANSLATION: Clarification: 'the issue size of the covered bonds is EUR 500 million (or the equivalent amount in domestic currency)'

Regulation (EU) No 575/2013 (CRR) · Art. 412, 460

Risk weight in CCP-related exposures, rules on 2% AND 4% risk weight

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

Classification of Churches and Religious Communities

Regulation (EU) No 575/2013 (CRR) · Art. 115

Definition of large financial sector entity

Regulation (EU) No 575/2013 (CRR) · Art. 142

Article 116 Colleges of Supervisors

Directive 2013/36/EU (CRD) · Art. 116

Tier 2 instruments issued by a consolidated subsidiary non recognised by a third Authority

Regulation (EU) No 575/2013 (CRR) · Art. 87

Definition of Active Contractual Relationship

Regulation (EU) No 575/2013 (CRR) · Art. 411

Scope of uniform reporting requirements, Integrated Reporting Framework

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

Unfunded credit protection; adjusting PD or LGD; coefficient of correlation large financial sector entities or unregulated entities

Regulation (EU) No 575/2013 (CRR) · Art. 161

Difference between the two references in Articles 23(1)(d) and 19(5)(b)

Directive 2014/59/EU (BRRD) · Art. 23, 19