EU Financial Regulatory Q&A Database

Possible mis-alignment between the Template 7 of Pillar 3 and Template 1 of the EU Taxonomy Article 8 reporting for credit institutions

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

Exposures to a third-country credit institution located in United Kingdom

Regulation (EU) No 575/2013 (CRR) · Art. 107

Templates C01 and C04 Validation rule v4811_m

Regulation (EU) No 575/2013 (CRR) · Art. 159

Calculating exposure value to assign risk weight to defaulted items having balance and off-balance sheet part

Regulation (EU) No 575/2013 (CRR) · Art. 127

Pillar 3 reporting obligations

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

High Earner data collections under CRD and IFD – Severance awarded during the financial year

Directive 2013/36/EU (CRD) · Art. 94

High Earner data collections under CRD and IFD – Asset Management Business Line

Directive 2013/36/EU (CRD) · Art. 109

Validation Rule Asset Encumbrance (v11616_s)

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

Reporting of liquid assets associated with the issuance of covered bonds

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

Reporting of Interest from Central Bank Reserves in ALMM Maturity Ladder C66.01

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

DORA Regulation & Applicability to Third-Country Branches

Regulation (EU) No 2022/2554 (DORA Reg) · Art. 2

Definition of financial institution and mixed activity insurance holding company

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

Data collection regarding high earners that are staff in investment firms subject to Article 25 and 34 of Directive (EU) 2019/2034 when the investment firms are part of a group subject to prudential consolidation.

Directive 2013/36/EU (CRD) · Art. 75

validation rules eba_v2822_m and eba_v2823_m

Regulation (EU) No 575/2013 (CRR) · Art. 99

Determination of the delta factor for K-TCD

Regulation (EU) No 2019/2033 (IFR) · Art. 29

Validation rule v7364_m - Securitisation Template C 14.00

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

Validation rule v11873_m - Securitization Template C 14.00

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

Template C 08.01 – Validation rule v10667_m - {C 08.01.a, r0070, c0250} sum({C 08.02, c0110, (rNNN)}) = sum({C 08.02, c0250, (rNNN)} {C 08.02, c0110, (rNNN)})

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

C14.00 - v11661_m - Attachment and Detachment points

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

Minority interests ( COREP & Net Stable Funding Ratio)

Regulation (EU) No 575/2013 (CRR) · Art. 81,84,87

materiality of Basis Risk

Directive 2013/36/EU (CRD) · Art. Article 21 of EBA/RTS/2022/09 20 Oct 2022

Treatment of derivative positions in the event of counterparty default

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

Treatment of early repayment of the targeted longer-term refinancing operations (TLTROs)

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

C34.02 - reporting of VM, RC and PFE when EAD is capped for margined business under SA-CCR

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

Pillar 3 ESG Template 3 – NACE sectors scoping

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

Pillar 3 ESG Template 3 – Decarbonization scenarios

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

Validation rules and warnings

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

v09816_m, v09818_m, v09820_m, v09822_m, v09824_m - Hedging sets

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

Limits to large exposures to a client or group when part of the customer's or group's exposures are covered by the consent referred to in Article 500a

Regulation (EU) No 575/2013 (CRR) · Art. 500a

Day One Profit calculations

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

Update of Q&A 2699

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

Semi-annual reporting on the total amount of exposures to infrastructure project entities acc. to Art 501a (3)

Regulation (EU) No 575/2013 (CRR) · Art. Article 501a

Validation rule v11873_m

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

Template 3 / Maturity of alignment targets

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

Disclosure requirements for non-complex and non-listed institutions

Regulation (EU) No 575/2013 (CRR) · Art. 433b

Template C.14 - Validation rule v11873_m - {C 14.00, c0230} + {C 14.00, c0240} + {C 14.00, c0250} <= {C 14.00, c0140}

Regulation (EU) No 575/2013 (CRR) · Art. Commission Implementing Regulation (EU) No 451/2021 (as amended)

Template C.14 - Validation rules v11662_m - if (({C 14.00, c0110} != {[eba_RS:x1], [eba_RS:x6]}) and ({C 14.00, c0230} > 0)) then ({C 14.00, c0231} != empty and {C 14.00, c0231} != 1) and v11663_m if (({C 14.00, c0110} != {[eba_RS:x1], [eba_RS:x6]}) and ({C 14.00, c0250} > 0)) then ({C 14.00, c0251} != empty and {C 14.00, c0251} != 0)

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

In the CSRBB framework, the use of a different scope for NII and EVE

Directive 2013/36/EU (CRD) · Art. Sections 4.3.3 and 4.3.4.

Large exposures and guarantee received

Regulation (EU) No 575/2013 (CRR) · Art. 400

Q&A 2022_6520 F 46 EBA_v1226

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

The SCA-Exemption for account access based on art. 10 of Regulation (EU) 2018/389 as amended by Regulation (EU) 2022/2360.

Directive 2015/2366/EU (PSD2) · Art. 97

Value of domestic payment transactions

Directive 2014/59/EU (BRRD) · Art. 4

Deferred tax assets related tax loss due to losses on derivatives in cash flow hedge accounting relationships

Regulation (EU) No 575/2013 (CRR) · Art. 33

Clarification on EBA provisions for treatment of Non-Stable and Non-Core NMDs in SOT on NII.

Directive 2013/36/EU (CRD) · Art. Article 98

jiol;ikoio

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

Correct classification of Investment Services and Investment Activities

Markets in Financial Instruments Directive II (MiFID II) Directive 2014/65/EU- Investor Protection and Intermediaries · Art. MiFID II Article 4 (2) & Annex I Section A

Definition of ‘turnover’ for the purposes of Country-by-Country reporting

Directive 2013/36/EU (CRD) · Art. 89

Exposure excluded from total exposure measure for the calculation of the leverage ratio

Regulation (EU) No 575/2013 (CRR) · Art. 429

ALMM - C 70.00 : Report of weekends in template C70

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

ESG P3 - NACE sector breakdown in Pilar III reporting (templates 1 and 5 and, partially 3)

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