EU Financial Regulatory Q&A Database

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 – Decarbonization scenarios

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

Pillar 3 ESG Template 3 – NACE sectors scoping

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

Validation rule v11873_m

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

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

Article 3(1)(x) – Definition of unsolicited credit ratings (ESMA33-5-87 Q&A 9)

Credit Rating Agencies Regulation (CRAR) Regulation (EC) No 1060/2009

CVA treatment of exposures arising from centrally cleared transactions - indirect clearing flows

Regulation (EU) No 575/2013 (CRR) · Art. 305, 382

Which annexes to the Commission Delegated Regulation (EU) 2019/980, i.e. Annex 3 and Annex 12 or Annex 1 and Annex 11, should be used to prepare the simplified prospectus referred to in Article 14 of the Prospectus Regulation in the case specified in Arti

Prospectus Regulation 2017/1129 · Art. Article 14(1)d of the Prospectus Regulation

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

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)

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

Q&A on cross orders in non-equity instruments below LIS

Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014- Secondary Markets

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

Aggregation of P&L for Net Interest Income

Directive 2013/36/EU (CRD) · Art. 98

Calculation of the NPL ratio for determining F_23.00 to F_26.00 reporting requirements

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

Treatment of corporate debt securities issued by entities that are set up to raise financing for the parent company or group in the LCR liquid asset buffer

Regulation (EU) No 575/2013 (CRR) · Art. Annexes 24 and 25, CRR

Fees charged to CCPs in relation to access to trading venues

Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014- Secondary Markets

Calculation of expected credit losses for guaranteed exposures

Regulation (EU) No 575/2013 (CRR) · Art. 24

Fees charged to CCPs in relation to access to trading venues

Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014- Secondary Markets

Fees charged to CCPs in relation to access to trading venues

Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014- Secondary Markets

Classification of NON EU instruments in RTS28 report

Markets in Financial Instruments Directive II (MiFID II) Directive 2014/65/EU- Investor Protection and Intermediaries

v11962_m;v11963_m; v11964_m; v11965_m; v11966_m; v11967_m; v11968_m; v11969_m; v11970_m; v11971_m; v11972_m; v11973_m; v11974_m; v11975_m; v11976_m; v11977_m; v11978_m; v11979_m; v11980_m; v11981_m; v11982_m; v11983_m; v11984_m; v11985_m; v11986_m; v11987_m; v11988_m; v11989_m; v11990_m; v11991_m; v11992_m; v11993_m; v11994_m; v11995_m; v11996_m; v11997_m; v11998_m; v11999_m; v12000_m; v12001_m; v12002_m; v12003_m; v12004_m; v12005_m; v12006_m; v12007_m; v12008_m; v12009_m; v12010_m; v12011_m; v12012_m; v12013_m; v12014_m;

Regulation (EU) No 575/2013 (CRR) · Art. EBA VR Taxo v3.2.1, Validation rule v11962_m up to V12014_m

EBA VR v7872_m; v7873_m; v7874_m; v7875_m; v7876_m; v7877_m

Directive 2013/36/EU (CRD) · Art. EBA VR Taxo v3.2.1, Validation rule v7872_m; EBA VR Taxo v3.2.1, Validation rulev7873_m; EBA VR Taxo v3.2.1, Validation rulev7874_m; EBA VR Taxo v3.2.1, Validation rulev7875_m; EBA VR Taxo v3.2.1, Validation rulev7876_m; EBA VR Taxo v3.2.1, Validation rul

Reporting of marginal deposit facility amounts (overnight deposits with the central bank) in template C72.

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

Template 10

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

Impacts on Consolidated Group LCR Deposit Categorisation where a Third Country subsidiary utilises a different threshold

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

Pillar 3 ESG Template 7 - Trading book

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

Remuneration policy disclosure regarding Management Bodies of subsidiaries of an EU parent institution

Regulation (EU) No 575/2013 (CRR) · Art. 450

Possibility of treating the amounts deposited on the ECB “Marginal Deposit Facility” as liquidity inflow for determination of the Liquidity Coverage Requirement

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

Calculation of the CET1 to be used as available stable funding in NSFR

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