EU Financial Regulatory Q&A Database

Outsourcing; Critical and important functions; Principle of Proportionality

Markets in Financial Instruments Directive II (MiFID II) Directive 2014/65/EU- Investor Protection and Intermediaries · Art. EBA/GL/2019/02 (EBA Guidelines)

Deduction of pledged own shares from Common Equity Tier 1 items

Regulation (EU) No 575/2013 (CRR) · Art. 36

Deduction of pledged own shares from Common Equity Tier 1 items

Regulation (EU) No 575/2013 (CRR) · Art. 36

Deduction of pledged own shares from Common Equity Tier 1 items

Regulation (EU) No 575/2013 (CRR) · Art. 36

Clarification on the term “fully and completely secured by mortgages” in Article 47c(1) in the context of Non-Performing Exposures (NPEs).

Regulation (EU) No 575/2013 (CRR) · Art. 47c

Intent to Present Future Performance in Percentage Terms in Robo-Advisory App – Compliance with MiFID II (incl. Article 44) and PRIIPs

Packaged Retail and Insurance-based Investment Products Regulation (PRIIPS) Regulation (EU) No 1286/2014 · Art. Additionally MiFID 2 - article 44

Umgang mit unwiderruflichen Zeichnungszusagen für Fondsanteile im Kreditrisiko Kurzbeschreibung: Zuordnung und Risikogewichtung von Zeichnungszusagen in den Phasen der Fondsauflegung

Regulation (EU) No 575/2013 (CRR) · Art. 132

Requirements of Z 11.00 for RLE that are not institutions

Directive 2014/59/EU (BRRD) · Art. 11

The instructions for row 0170 C10.00 seem inconsistent.

Regulation (EU) No 575/2013 (CRR) · Art. 147

Presentation of lending for house purchase

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

Delimitation of the quantity of liabilities and capital instruments to be computed in the NSFR calculation

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

Calculation of dividend component at individual accounts of the institution

Regulation (EU) No 575/2013 (CRR) · Art. 314

Question on the calculation of 'Average amount over the year' related to initial margin on proprietary and client accounts

Directive 2014/59/EU (BRRD) · Art. EBA/ITS/2025/04 - Annex for IT solutions

Validation rules taxonomy V4.0 C_17.01

Regulation (EU) No 575/2013 (CRR) · Art. Article 6

Calculation rule

Directive 2014/59/EU (BRRD) · Art. EBA/ITS.2025/04 - annex for IT solutions

Provide a detailed definition of the 'operator' of the FMI.

Directive 2014/59/EU (BRRD) · Art. EBA/ITS/2025/04 - Annex for IT solutions (Instructions)

Finrep validation between F09.01.1 and F18.00 other commitments given

Regulation (EU) No 575/2013 (CRR) · Art. Annex V Part 2

Disclosure on more periods in one template

Regulation (EU) No 575/2013 (CRR) · Art. PILLAR III ITS ARTICLE 26

Combination of methods for CCR

Regulation (EU) No 575/2013 (CRR) · Art. 273

Sign convention of the Weighted Average Maturity in J 05.00

Regulation (EU) No 575/2013 (CRR) · Art. 448

Treatment of Payment Institution and Electronic Money Institution safeguarding accounts in LCR C73.00 reporting

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

Is the EBA mapping file for Pillar 3 template EU CMS1 correct?

Regulation (EU) No 575/2013 (CRR) · Art. 434a

COREP C22.00 reporting of positions in the reporting currency

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

C_ 08.01.a - qx 2068 – “Retail exposures - Secured by residential real estate”

Regulation (EU) No 575/2013 (CRR) · Art. 147

C02 Own Funds Requirements CA2 - Row 0050 - inconsistent requirements for securitisation positions

Regulation (EU) No 575/2013 (CRR) · Art. CRR3

Wording error in IFR/IFD regarding the method for calculating capital requirements for counterparty default risk (K-TCD)

Regulation (EU) No 2019/2033 (IFR) · Art. 30

C 14.00, column 0040 Securitisation Type

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

Loans for ADC (Loan for Acquisition, Development and Construction) with underlying exposure residential mortgage

Regulation (EU) No 575/2013 (CRR) · Art. Point (c) of Article 428ad and Point (c) of 428ag CRR

Validation rules v23509_h and v23510_h appear incorrect

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

Onboarding capacity - Number of applications from new customers over 1 working day

Directive 2014/59/EU (BRRD) · Art. 10

Inconsistency between Annotated table CODIS Pillar III and Mapping_tool_including_step_2_tc (incl equity) + Rev 4.1 review_tc

Regulation (EU) No 575/2013 (CRR) · Art. Point (l) of Article 439 referring to point (g) of Article 452

COREP Template C.08.05 and Pillar 3 EU CR9

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

v23509_h and v23510_h

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

C17.01 - v23508_h - Sum of number of events by Basel Business Line

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

C07.00 - v23338_m - RW of 70% empty

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

C17.01 - v23507_h - Sum of number events by Basel Business Line

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

Validation rule v23688_s requiring only non-negative amounts appears incorrect

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

C06.02 - v23688_s - Non negative control

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

Clarifications about the new column 65 “Offsetting Group” in template C06 under DPM 4.0

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

Pillar 3 Disclosure: Template EU CR1: Performing and non-performing exposures and related provisions (Column g-l; R150-210 Off balance sheet exposure) - Clarification on Mapping Logic

Regulation (EU) No 575/2013 (CRR) · Art. 47a / 433 / 434

Pillar 3 Disclosure: Template EU CQ1: Credit quality of forborne exposures (Col e & f; R090 Loan commitments given ) - Clarification on Mapping Logic

Regulation (EU) No 575/2013 (CRR) · Art. 47a/ 433 / 434

Template C 34.10 : Scope of exposures to be included in this template

Regulation (EU) No 575/2013 (CRR) · Art. 300

Validation rules taxonomy V4.0 C06.02, v23688_s

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

“part of a group”

Regulation (EU) No 2019/2033 (IFR) · Art. 12

Reporting of losses from lending collateralised by immovable property (C_15.00)

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

Credit institutions should not consider as outsourcing

Directive 2013/36/EU (CRD) · Art. 74

Clarification on Q&A 2024_7073: Treatment of two-leg derivatives with respect to rate type and currency

Regulation (EU) No 575/2013 (CRR) · Art. 488

CoRep Reporting C07.00 Template - Clarification regarding Default in Equity Exposures

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

CoRep Template C07.00 - Clarification on “of which: Exposures to central banks”

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

Financial Conglomerates: Reporting of exposures by counterparty within the FC.06 template in light of the reference to “connected client groups” according to Article 4(1), point (39), of Regulation (EU) No 575/2013 and the response to Q&A “2025_7381"

Directive 2002/87/EC (FiCOD) · Art. 7 Risk concentration