EU Financial Regulatory Q&A Database
Official Q&As published by EBA, ESMA, EIOPA and the ESA Joint Committee. Non-binding but treated as authoritative guidance by national competent authorities across the EU.
3,200 Q&As matching current filters · page 16 of 64
IFRS 9, validation rule v6030_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-11-22
Application of Article 254(2) to derivative exposures
Regulation (EU) No 575/2013 (CRR) · Art. 254
Answered 2019-11-15
Deduction of deferred tax assets that rely on future profitability
Regulation (EU) No 575/2013 (CRR) · Art. Article 38
Answered 2019-11-15
Immovable property collateral under the Standardised approach & Credit risk mitigation principles
Regulation (EU) No 575/2013 (CRR) · Art. 193
Answered 2019-11-15
Clarification on application of incurred CVA to the Leverage Ratio Exposure calculation
Regulation (EU) No 575/2013 (CRR) · Art. 429
Answered 2019-11-15
Minority interest, AT1 and T2 instruments qualifying for inclusion in consolidated own funds
Regulation (EU) No 575/2013 (CRR) · Art. 85
Answered 2019-11-08
Reporting the gross carrying amount of the credit-impaired financial assets measured at amortised cost (other than purchased or originated credit-impaired financial assets), in the context of the new FINREP framework, as provided for in the Regulation (EU) 2017/1443
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-11
Realization of developers' collaterals and re-classification of developers into performing status
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Reporting classification of exposures to regional governments and local authorities and public sector entities
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Reporting of the interest income and interest expense from hedging derivatives
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Original Exposure value of Securities Financing Transactions calculated under Article 220 of Regulation (EU) No 575/2013 (CRR)
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2019-10-04
Template F 16.04 line row 070 – relevance for nGAAP
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Reporting of transfer between capital surplus (share premium) and retained earnings in FINREP F 46 template.
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
FINREP Template F20.04 (r210,r230)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Definition of "hybrid contracts" in FINREP template F 08.01
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Reporting of securitisation instruments in FINREP templates F 04.01 – F 04.04
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Promise to pay and financial difficulties
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Disclosure of the difference between the fair value of a loan portfolio acquired/originated by a Bank and its contractual value
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Reporting of assets credit-impaired at purchase within template F 04.03.1 and F 04.04.1
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Precisions on the Entity Code on COREP Solva Group (C06.02) and FINREP F40.01
Regulation (EU) No 575/2013 (CRR) · Art. art. 99
Answered 2019-10-04
Reserves of Equity Accounted Entities
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
C 14.00 (SEC DETAILS) - column 050
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
How to fill out the COREP C 28.00 for an exposure secured by an insurance wrapper?
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2019-10-04
“Past due” columns: How to count number of days for “1 year” and “5 years” past due?
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Leased assets residual value under standardised method
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Template F 31.00 Related parties column 010 and column 020.
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Transferred financial assets Template 15
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
FINREP -contents of template F40.01 Group Structure
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Counterparty breakdown by sector – definition of other financial corporations and non financial corporations
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Counterparty Zuordnung Abwicklungsanstalten
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Definition of mortgage loan and its collateral in FINREP template 13 (F13.01)
Regulation (EU) No 575/2013 (CRR) · Art. 124
Answered 2019-10-04
FINREP table 1.1 vs 20.4 – “cash and cash balances at central bank” and “other demand deposits”
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
FINREP Group Structure Template 40.02
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Scope of C40 LR1 Row 090
Regulation (EU) No 575/2013 (CRR) · Art. 430
Answered 2019-10-04
Trades receivables towards Central Banks
Regulation (EU) No 575/2013 (CRR) · Art. Article 99
Answered 2019-10-04
Allocating transfer from Share Premiun to Other components of equity.
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Forbearance – past term interest only mortgages
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
FINREP – Forborne Exposures
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Exit criteria from non-performing forborne category
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Exit Criteria NPE
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Retained Earnings in COREP/FINREP
Regulation (EU) No 575/2013 (CRR) · Art. N/A
Answered 2019-10-04
FinRep Table 2: Interest income & Expense: Derivatives – Hedge accounting, interest rate risk
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
F35.00 Covered Bonds - FX rates to be applied
Regulation (EU) No 575/2013 (CRR) · Art. 100
Answered 2019-10-04
F35.00 Covered Bonds reporting of over collaterization
Regulation (EU) No 575/2013 (CRR) · Art. 100
Answered 2019-10-04
Defining a concession
Regulation (EU) No 575/2013 (CRR) · Art. 178
Answered 2019-10-04
Reporting of past due exposures
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Row asset-backed securities in Asset encumbrance templates
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Other Asset
Regulation (EU) No 575/2013 (CRR) · Art. 430
Answered 2019-10-04
Definition of financial corporates for Leverage Ratio and FinRepITS
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2019-10-04
Treatment of cash at bank under the large exposures regime
Regulation (EU) No 575/2013 (CRR) · Art. 389
Answered 2019-10-04
Source: EBA Single Rulebook Q&A, ESMA Q&A, EIOPA Q&A, ESA Joint Q&As. Updated weekly. Q&As are non-binding guidance.
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