EU Financial Regulatory Q&A Database

“Under supervision” – responsibility, role awareness, real-time supervision, sign-off / “Under supervision” in investment advice: responsibility, role assignment and supervisory sign-off

Directive 2014/65/EU - Markets in Financial Instruments Directive (MiFID II) · Art. ESMA Guidelines ESMA/2015/1886 (rev.), paras. 4(j), 19, 20(c)-(g); MiFID II (Directive 2014/65/EU), Art. 16(2) and 16(6), Art. 25(1), Art. 25(2), 25(6) and 25(9); Commission Delegated Regulation (EU) 2017/565, Art. 54 and Art. 72.

Treasury subsidiaries of non-financial corporates and “financial customer” definition

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

Mapping of Critical Services to Critical Functions Z08.04

Directive 2014/59/EU (BRRD) · Art. Art. 11

Z 09.01 FMI 1 - System type enumerated property

Directive 2014/59/EU (BRRD) · Art. 11

FMI Reporting

Directive 2014/59/EU (BRRD) · Art. article 11

Assigning risk-weight to a credit facility where the drawdown is contingent on non-credit risk related conditions that are required to be met by the obligor prior to any initial or subsequent drawdown and where the conditions for the drawdown are not met.

Regulation (EU) No 575/2013 (CRR) · Art. 111

Inconsistencies Between ITS Templates and DPM 4.2 Annotated Table Layouts for RESOL 1/2

Directive 2014/59/EU (BRRD) · Art. 11

Net liquidity outflows over a 30 calendar day stress period

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

Dropdown lists are invalid

Directive 2014/59/EU (BRRD) · Art. ITS on Resolution Planning Reporting

interpretation of the condition "... as long as this would be in the investor’s best interest (i.e. it would result in the investor paying less fees)."

Undertakings for Collective Investment in Transferable Securities Directive (UCITS) Directive 2009/65/EC · Art. Guidelines on performance fees in UCITS and certain types of AIFs - 05/11/2020 | ESMA34- 39-992 EN - paragraph 29

Treating lease exposures as collateralised under the F-IRB approach

Regulation (EU) No 575/2013 (CRR) · Art. 199

EBA RESOLUTION TEMPLATE Z09.02 ON FINANCIAL MARKETS INFRASTRUCTURES

Directive 2014/59/EU (BRRD) · Art. art. 11

Deduction of goodwill included in the valuation of significant investments in entities included in prudential consolidation

Regulation (EU) No 575/2013 (CRR) · Art. 37

Z 01.02 - Ownership structure (ORG 2)

Directive 2014/59/EU (BRRD) · Art. Annex II - Instructions

Reporting of the penalty fees in J07.00 Repricing cash flows (behavioural template)

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

Z 09.01 – FMI Services – providers and users (RESOL2)

Directive 2014/59/EU (BRRD) · Art. Annex II - Instructions

Resolution Reporting on FMI

Directive 2014/59/EU (BRRD) · Art. EBA/ITS/2025/04

Incorporation of historical data from integrated entities when historical information is not representative of current underwriting standards

Regulation (EU) No 575/2013 (CRR) · Art. 180, 181, 182

EBA mapping file for Pillar 3 template EU CMS2

Regulation (EU) No 575/2013 (CRR) · Art. 438

Z02.00_r0334 sum of net liability positions taking into account prudential netting rules

Directive 2014/59/EU (BRRD) · Art. 49

Encumbrance reporting treatment of surplus assets in a cover pool

Regulation (EU) No 575/2013 (CRR) · Art. 430

DPM 4.2 Resolution Planning reporting Template Z12 Treatment of the “Instrument Type” field

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

Reverse solicitation

Directive 2013/36/EU (CRD) · Art. 48c

DPM 4.2 – Correctness of identical cells between C 25.01.a and K 60.00

Regulation (EU) No 575/2013 (CRR) · Art. 430

Z08.01 & Z08.02: Resolution resilience reporting

Directive 2014/59/EU (BRRD) · Art. 11

Use of short-term issuer credit assessments under Article 131

Regulation (EU) No 575/2013 (CRR) · Art. 131

Type of exposures to report on r0152 of C10.00 COREP Template

Regulation (EU) No 575/2013 (CRR) · Art. Article 125

Discrepancies between taxonomy packages

Regulation (EU) No 575/2013 (CRR) · Art. Annex V Part 1

Question regarding minimum requirements for Risk Committee attendance

Directive 2013/36/EU (CRD) · Art. EBA/GL/2021/05

Validation rule v5702_s (F 31.01)

Regulation (EU) No 575/2013 (CRR) · Art. 430

Alternative treatment and SME support factor

Regulation (EU) No 575/2013 (CRR) · Art. 230

Submiting Z06.00 on an individual basis in a separate template for every relevant legal entities (RLEs) in a resolution group

Directive 2014/59/EU (BRRD) · Art. 11

Clarification on the use of PSU-linked tokens in payment initiation services under the RTS

Directive 2015/2366/EU (PSD2) · Art. n.a.

Introduction of additional mandatory steps or redirections in PISP payment initiation flows

Directive 2015/2366/EU (PSD2) · Art. n.a.

Requirement for ASPSPs to comply with standardized communication protocols under Article 30(3) of Commission Delegated Regulation (EU) 2018/389

Directive 2015/2366/EU (PSD2) · Art. n.a.

Supervisory obligations of NCAs under Article 32(2) of Commission Delegated Regulation (EU) 2018/389

Directive 2015/2366/EU (PSD2) · Art. n.a.

I couldn´t find this question.

Regulation (EU) No 575/2013 (CRR) · Art. 402 and 125 and 126

Inconsistency between the report DPM table layout and data point categorization 4.2 and EBA Annex II Instructions.

Directive 2014/59/EU (BRRD) · Art. Annex II.15 Z 07.01.3 FUNC 1 PAY and Annex II.13 Z 07.01. FUNC 1 CM

Résolution 1 - Alimentation des cellules du Z03.01

Directive 2014/59/EU (BRRD) · Art. 7

Clarification on the application of Article 215.2(b) of the CRR

Regulation (EU) No 575/2013 (CRR) · Art. 215

reverse solicitation

Directive 2013/36/EU (CRD) · Art. 48c

Scope of reporting in Z01.01

Directive 2014/59/EU (BRRD) · Art. 11

FINREP Validation rules v23845_h, v23846_h, v23847_h

Regulation (EU) No 575/2013 (CRR) · Art. ITS on Supervisory Reporting – Reporting Framework 4.2

Applying the provisions of Article 390 (7) CRR and Delegated Regulation 1187/2014 for determining the overall exposure to a client or a group of connected clients in respect of transactions with underlying assets for received collaterals (indirect exposures) after applying substitution approach according to Article 403 CRR

Regulation (EU) No 575/2013 (CRR) · Art. 390 (7), 399, 401, 403

FINREP Identical Cells 5458783, 5458788, 5459395, 5460187

Regulation (EU) No 575/2013 (CRR) · Art. ITS on Supervisory Reporting – Reporting Framework 4.2

Validation rule v89325_m is not correct

Regulation (EU) No 575/2013 (CRR) · Art. 430

Validation rule v89319_m is not correct

Regulation (EU) No 575/2013 (CRR) · Art. 430

Counterparty treatment of Debt Management Offices (DMOs)

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

Contacting EU and non-EU sovereign issuers

ESGR - Regulation (EU) 2024/3005

C_07.00 : columns 010 to 040 of line 210

Regulation (EU) No 575/2013 (CRR) · Art. Taxonomy 4.2