EU Financial Regulatory Q&A Database

Regulatory Reporting treatment in COREP of credit risk exposures linked to participated loans

Regulation (EU) No 575/2013 (CRR) · Art. 92

Taxonomy 3.2: Is the validation rules v4745_s consistent for fair-value in short position disclosed in the cell C09.04, row 0040, columns 0010 ?

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

Regulatory Reporting treatment in COREP of credit risk exposures linked to participated loans

Regulation (EU) No 575/2013 (CRR) · Art. 92

Template C90 at consolidated level

Regulation (EU) No 575/2013 (CRR) · Art. 325a

Meaning of “without automatic rollover” in the definition of trade finance

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

The SA exposure class (CRR Art 112) of the exposure amounts with an LTV ratio between 80% and 100%: secured or unsecured?

Regulation (EU) No 575/2013 (CRR) · Art. 112

Fulfilment of “fixed short-term maturity, […], without automatic rollover” for trade finance product bank guarantees (“Guarantee”) in case of a contractually agreed clause between the issuing bank and its client instructing the issuing bank to issue the Guarantee (“Instructing Party”) that allows the issuing bank to effectively exit the risk position within a contractually agreed fixed timeframe

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

Third party access to account attributes

Directive 2015/2366/EU (PSD2) · Art. 66

BTAR Disclosure Requirements

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

Unweighted delta sensitivities in template C91

Regulation (EU) No 575/2013 (CRR) · Art. 325f

Treatment of inflows from credit facilities in LCR

Regulation (EU) No 575/2013 (CRR) · Art. 425, 460

Calculation of K-COH

Regulation (EU) No 2019/2033 (IFR) · Art. 20

Direct and indirect applicability of DORA

Directive 2022/2556/EU (DORA Dir) · Art. 2

Services of credit bureaus under DORA

Directive 2022/2556/EU (DORA Dir) · Art. 3(21) and 3(19)

Consideration of CDS on itraxx main and itraxx crossover as eligible hedges in SA-CVA

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

The activities of credit bureaus (credit reporting agencies)

Regulation (EU) 2022/2554 - The Digital Operational Resilience Act (DORA) · Art. Article 3 (21)

Services of credit registers under DORA

Regulation (EU) No 2022/2554 (DORA Reg) · Art. 3

Cross-border Market Jurisdiction

Regulation (EU) 2022/2554 - The Digital Operational Resilience Act (DORA)

impelemtation of Article 10 (4)

Regulation (EU) 2022/2554 - The Digital Operational Resilience Act (DORA) · Art. „4. Data reporting service providers shall, in addition, have in place systems that can effectively check trade reports for completeness, identify omissions and obvious errors, and request re-transmission of those reports.”

Subsidiaries

European Market Infrastructure Regulation (EMIR) Regulation (EU) No 648/2012- MDP

Update of the client codes

European Market Infrastructure Regulation (EMIR) Regulation (EU) No 648/2012- MDP

Reporting of a Counterparty falling within scope of Article 1(4)(a) and (b) of EMIR

European Market Infrastructure Regulation (EMIR) Regulation (EU) No 648/2012- MDP

Portability of Schedules

European Market Infrastructure Regulation (EMIR) Regulation (EU) No 648/2012- MDP

Grace period for existing contractual arrangements in the register of information

Regulation (EU) No 2022/2554 (DORA Reg) · Art. 28

Applying adjustments and deductions in Article 36 in full

Regulation (EU) No 575/2013 (CRR) · Art. 48

Outflow of liquidity facilities provided to an SSPE

Regulation (EU) No 575/2013 (CRR) · Art. 424

Template 2: Banking book - Climate change transition risk: Loans collateralised by immovable property - Energy efficiency of the collateral

Regulation (EU) No 575/2013 (CRR) · Art. 449a

clarification which EBA Q&A to apply: EBA Q&A 2017_3277 or EBA Q&A 2023_6791

Regulation (EU) No 575/2013 (CRR) · Art. 78

Assignment of a 0% risk weight to equity exposures to subsidiaries that are not institutions

Regulation (EU) No 575/2013 (CRR) · Art. 113

Can Taxonomy eligible but not aligned exposure be included into template 10 “Other climate change mitigating actions that are not covered in the EU Taxonomy”

Regulation (EU) No 575/2013 (CRR) · Art. 449a

Definition of "financial holding company"

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

DORA, Article 3 - definition of microenterprise and small enterprise

Regulation (EU) 2022/2554 - The Digital Operational Resilience Act (DORA)

EBA validation rule v2853

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

Clarification on How the Guidelines Impact Vendors Whose Products are Not Deemed as Outsourcing Arrangements

Directive 2013/36/EU (CRD) · Art. EBA Guidelines on Outsourcing Arrangements

Sovereign credit assessment to apply to exposure of central government, central bank and government-100%-owned central bank.

Regulation (EU) No 575/2013 (CRR) · Art. 114

Scope of market risk inclusion

Regulation (EU) No 575/2013 (CRR) · Art. 333

Optionality of certain payer information required to accompany transfers of funds

Regulation (EU) 2015/847 (WTR) (recast) · Art. 4

C.34.07 invalid validation rule EGDQ_0802 and EGDQ_0803

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

Clarification on the application of the Transparency Directive, particularly Article 13, 1b, and its subsequent sub-points, in the context of synthetic shares

Transparency Directive (TD) Directive 2004/109/EC · Art. ESMA Indicative list of financial instruments that are subject to notification requirements according to Article 13(1b) of the revised Transparency Directive

Treatment of RNIME (Risks not in the model engine) in COREP reporting

Regulation (EU) No 575/2013 (CRR) · Art. 3

New EBA Validation rules taxonomy 3.2 in C.14.00 CR SEC Details v7364_m consistency

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

on demand and short notice vs. other term loans

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

Template 3, Climate Change Alignment Metrics

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

ESG P3 - Template 1, 5 and 7 disclosure of subsidiaries, joint venture and associates

Regulation (EU) No 575/2013 (CRR) · Art. 449a

Mandatory substitution approach according to Article 403 when applying the CCR exposure value calculation as set out in Sections 3 to 5 of Chapter 6 of Title II of Part Three of Regulation (EU) No 575/2013 (Derivatives and Long Settlement Transactions)

Regulation (EU) No 575/2013 (CRR) · Art. 403

Validation rules v11886_m and v11887_m

Regulation (EU) No 575/2013 (CRR) · Art. 430, 452(g)

rho_delta used for aggregation non GIRR Vega sensitivities

Regulation (EU) No 575/2013 (CRR) · Art. 325ay

Corep reporting C 34.06 – Top 20 counterparties - validation rule EBA_v10236

Regulation (EU) No 575/2013 (CRR) · Art. 282

Automatic cancellation of commitments qualified as unconditionally cancellable commitments (UCC)

Regulation (EU) No 575/2013 (CRR) · Art. 111, 166, Annex I

ESG P3 - Template 2 and 5 - Sectors to be included for loans collateralized by RRE/CRE

Regulation (EU) No 575/2013 (CRR) · Art. 449a