EU Financial Regulatory Q&A Database

Financial Sector Entity qualification for entity that assumes a loan in order to acquire an aircraft asset which then enters into a financial leasing agreement with an airline / aircraft operator

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

Sign Convention and aggregated rows in Template 2 of the ITS on IRRBB

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

Privileged access to foreign currency resources in the context of Art. 172 (1) letter e case (i) CRR

Regulation (EU) No 575/2013 (CRR) · Art. 172

Reporting of deferred tax assets on the C33.00 - Exposures to General governments template

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

Definition of "Communication Standards" under Article 30.3

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

Digital tokens representing ownership of a physical portion of gold

Regulation (EU) No 2023/1114 (MiCAR) · Art. 3

Geographical breakdown C 15 - inconsistency in parameter CEG

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

Article 161(8) CRD

Directive 2013/36/EU (CRD) · Art. 161(8)

Unrated short term claim/exposure

Regulation (EU) No 575/2013 (CRR) · Art. 120

Risk weight for Exposures in default

Regulation (EU) No 575/2013 (CRR) · Art. 124, 125, 126, 127

Counting of days past due in factoring arrangements.

Regulation (EU) No 575/2013 (CRR) · Art. 178

Determination of exposure value cap for netting sets subject to a margin agreement.

Regulation (EU) No 575/2013 (CRR) · Art. 274

Underwritting and placing fees

Directive 2014/65/EU - Markets in Financial Instruments Directive (MiFID II)

LCR Treatment of Cancelled Term Deposit with Non-Financial Customers

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

Template 3: Banking book - Indicators of potential climate change transition risk: Alignment metrics

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

Treatment of lease commitments from operate-lease contracts in supervisory reportings

Regulation (EU) No 575/2013 (CRR) · Art. 5

Misalignment between scope of reportable exposures against public authorities in template 7 ( CRR) and template 1 ( EU Taxonomy - acc to 2021/2178)

Regulation (EU) No 575/2013 (CRR) · Art. Annex XL- Instructions for reporting Template 7

validation rules v16059_s and v16069_s for Template 3 are not aligned with above referenced article / paragraph in the ITS

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

Maximum amount of the collateral or guarantee that can be considered in F 13.01 and F 18.00

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

Definition of weighted average maturity (WAM) and weighted average yield (WAY)

Directive 2013/36/EU (CRD) · Art. 84

Clarification needed in dedicated Interfaces supervision

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

Specification and operationalisation of the phrase "at all times"

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

Reporting liabilities excluded from bail-in in templates M05, M06

Directive 2014/59/EU (BRRD) · Art. 5, 44

Interaction of the risk drivers employed to define the structure of the PD model and the requirement to avoid the excessive cyclicality of own funds requirements.

Regulation (EU) No 575/2013 (CRR) · Art. 170

RSF from contributions to CCP default fund in C80.00

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

Interpretation of ‘ The degree of correlation between the value of the assets relied upon for protection and the credit quality of the obligor shall not be too high.’

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

Prudential Classification of Repo Transaction

Regulation (EU) No 575/2013 (CRR) · Art. 104

Reporting Requirements per type of institution

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

Validation rules of templates F 24.01 and F 24.02 specifically EGDQ_0665, EGDG_0666, XBRL v8035_m and XBRL v8052_m. These validations impose that the closing figures of the prior financial year end should tally with the opening figures of the current reporting quarter without allowing for reclassifications or changes of the counterparties’ reporting criteria segregated in F 24.01 and F 24.02, namely collateral type, and SME criteria.

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

Classification of Repo Transaction

Regulation (EU) No 575/2013 (CRR) · Art. 104

Trading and Banking book positions within a Trading desk

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

Trading desk requirements for Standardized approach perimeter

Regulation (EU) No 575/2013 (CRR) · Art. 104b

Powers of MiCAR authority to obtain the information needed to assess recovery and redemption plans and possible mechanism for exchange of information with the prudential authority

Regulation (EU) No 2023/1114 (MiCAR) · Art. 46, 47, and 55

Template 2 – Total gross carrying amount reported in column A

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

Template 5 – Total gross carrying amount reported in column B

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

Definition of 'explicit guarantee arrangements' for the purpose of classification of non-commercial undertakings as public sector entities

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

Unrated short term claim/exposure

Regulation (EU) No 575/2013 (CRR) · Art. 120

Lex Specialis NIS2 Directive

Regulation (EU) No 2022/2554 (DORA Reg) · Art. Recital 16

Intragroup ICT service providers consideration regarding the preliminary assessment of ICT concentration risk.

Regulation (EU) 2022/2554 - The Digital Operational Resilience Act (DORA) · Art. Art.1(i) of the ‘Draft RTS to specify the elements that a financial entity needs to determine and assess when subcontracting ICT services supporting critical or important functions’, as mandated by Article 30(5) of Regulation (EU) 2022/2554

DORA compliance contractual template to be provided by the ESA’s for FE’s / ICT providers

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

Fair-valued assets and liabilities excluded because of partial impact on CET1 – Prudential Filters

Regulation (EU) No 575/2013 (CRR) · Art. Article 467/468

Collateral Valuation

Directive 2013/36/EU (CRD) · Art. 74

LCR treatment of a committed facility provided to multiple borrowers

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

EBA Application of validation rules v10665_m

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

ESG P3 - Templates 9.1 and 9.2 Decision Tree KPI BTAR for Financial Corporations

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

Alignment of the GAR Templates 7 and 8 with the templates used by the European Commission

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

Definition of ICT services

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

Definition of Financial Institution / Third Country Undertakings

Regulation (EU) No 2019/2033 (IFR) · Art. 4

Interaction of the structure of the rating system and homogeneity requirements with conservatism in the application of risk parameters

Regulation (EU) No 575/2013 (CRR) · Art. 170

ESG P3 - Template 5 validation rule v12726_m

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