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.
8,822 Q&As matching current filters · page 136 of 177
Remittance dates in case of an accounting year-end which deviates from the calendar year
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
Large exposures: Definitions of ‘institutions’ for the purpose of the LE reporting
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2014-02-14
Large exposures: LE4 and LE5 on maturity buckets for institution's and unregulated entities applies to firms reporting on solo basis.
Regulation (EU) No 575/2013 (CRR) · Art. Article 394
Answered 2014-02-14
FINREP: Definition of Credit institutions and Other financial corporations
Regulation (EU) No 575/2013 (CRR) · Art. Art 99
Answered 2014-02-14
FINREP: Counterparty classification of European institutions
Regulation (EU) No 575/2013 (CRR) · Art. Art 99
Answered 2014-02-14
FINREP - template F7 Accumulated write-offs
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP - template F14 changes for the period
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP Loan commitments, financial guarantees and other commitments received
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP - template F. Loans and advances by product, by collateral and by subordination
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP Past due but not impaired < 30 days
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP Amount of cumulative changes in fair value due to credit risk
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP, interim dividends
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
IP Losses: Direct and Indirect costs associated with immovable property losses
Regulation (EU) No 575/2013 (CRR) · Art. 101
Answered 2014-02-14
COREP: CA5.1 Template (Rows 133, 136 and 138)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP - reporting by residence of the counterparty - format of the country code
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP: thresholds applicable to F20.1 - 20.7 (geographical breakdown)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
Liquidity: First submission date for Stable Funding template
Regulation (EU) No 575/2013 (CRR) · Art. Article 415
Answered 2014-02-14
COREP: CR GB 3 Template
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
COREP: Validation rules on draft ITS for C19.00 (MKR SA SEC)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP - Contents of template 22.1 Fee and commission income and expenses by activity (+ template 22.2) - Row 140 "Customer resources distributed but not managed [by type of product]"
Regulation (EU) No 575/2013 (CRR) · Art. Art 99
Answered 2014-02-14
FINREP: F14 Fair value hierarchy: financial instruments at fair value - Columns 060 to 080 "Accumulated change in fair value before taxes"
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - F8.1 Breakdown of financial liabilities by product and by counterparty sector - "Repurchase agreements" (Rows 100, 150, 200, 250, 300 and 350)
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - Template 16.1 Interest income and expenses by instrument and counterparty sector (+ template 2) - Setting of interests on derivatives - hedge accounting other than interest rate risk
Regulation (EU) No 575/2013 (CRR) · Art. Art 99
Answered 2014-02-14
FINREP - F16.7 Impairment on financial and non-financial assets - "Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates" (Rows 070 à 090)
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 310 "project finance loans"
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - Contents of template 41.2 Use of the fair value - Crossing col 030 "Hybrid contracts" / Row 020 "equity instruments"
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 160 "Carrying amount"
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP - Contents of template 16.7 Impairment on financial and non-financial assets - Cancellation of the row 150 "impairment of other non-financial assets"
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee"
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 260 "Advances that are not loans"
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 200 "On demand [call] and short notice [current account]"
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - Contents of template 40.2 Group structure "instrument-by-instrument"
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
FINREP - Template 40 Group structure (40.1 "entity-by-entity" - 40.2 "instrument-by-instrument") - Notion of Group scope
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - Contents of template 31.1 Related parties: amounts payable to and amounts receivable from (+ template 31.2) - Column 020 "subsidiaries" et Column 050 "other related parties"
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP: F1.3 Equity - Row 070 "Other equity instruments issued"
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - F7 Financial assets subject to impairment that are past due or impaired - Column 110 "Accumulated write-offs"
Regulation (EU) No 575/2013 (CRR) · Art. ARticle 99
Answered 2014-02-14
FINREP - Contents of template 17.3 Reconciliation between Accounting and CRR scope of consolidation - Liabilities and equity - Row 170 "Liabilities under insurance and reinsurance contracts"
Regulation (EU) No 575/2013 (CRR) · Art. Art 99
Answered 2014-02-14
FINREP - F13.1 Breakdown of loans and advances by collateral and guarantees - Col 030 "Other collateralized loans - Cash [Debt instruments issued]"
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP - F10 Derivatives - Trading - "Economic hedges" (Rows 020, 080, 140, 200, 260 and 280)
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP: F12 Movements in allowances for credit losses and impairment of equity instruments - Col 020 to 060 - Breakdown by counterparty
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
COREP: C05.01 Transitional Adjustments Reciprocal Cross Holdings - Residual amounts of CET1 to be deducted from AT1 and T2
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2014-02-14
FINREP: Reporting of insurance subsidiaries
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
Application of the exemptions to Title IV of EMIR (old CCP question 19 dated 11/02/2014)
Regulation 648/2012 - OTC derivatives, central counterparties and trade repositories (EMIR) - CCPs · Art. Article 1 of EMIR - old CCP question 19 dated 11/02/2014
Answered 2014-02-11
Default Fund (old CCP question 12 dated 11/02/2014)
Regulation 648/2012 - OTC derivatives, central counterparties and trade repositories (EMIR) - CCPs · Art. Article 42 of EMIR - old CCP question 12 dated 11/02/2014
Answered 2014-02-11
Use of margins posted by non-defaulted Clearing Members (old CCP question 18 dated 11/02/2014)
Regulation 648/2012 - OTC derivatives, central counterparties and trade repositories (EMIR) - CCPs · Art. Article 45(4) of EMIR - old CCP question 18 dated 11/02/2014
Answered 2014-02-11
Investment Policy (old CCP question 11 dated 11/02/2014)
Regulation 648/2012 - OTC derivatives, central counterparties and trade repositories (EMIR) - CCPs · Art. Article 47 of EMIR - old CCP question 11 dated 11/02/2014
Answered 2014-02-11
Transparency (old CCP question 16 dated 11/02/2014)
Regulation 648/2012 - OTC derivatives, central counterparties and trade repositories (EMIR) - CCPs · Art. Article 38 of EMIR - old CCP question 16 dated 11/02/2014
Answered 2014-02-11
Limited exposures of Clearing Members (old CCP question 17 dated 11/02/2014)
Regulation 648/2012 - OTC derivatives, central counterparties and trade repositories (EMIR) - CCPs · Art. Articles 43(3) and 48(2) of EMIR - old CCP question 17 dated 11/02/2014
Answered 2014-02-11
The meaning of the "amount owed to the institution"
Regulation (EU) No 575/2013 (CRR) · Art. 501
Answered 2014-01-31
Applicability of the transitional period under Article 124(3) of Regulation (EU) No. 575/2013
Regulation (EU) No 575/2013 (CRR) · Art. 124
Answered 2014-01-31
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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