EU Financial Regulatory Q&A Database

Basis of risk exposures to take in consderation for calculation of the countercyclical buffer (CcyB)

Directive 2013/36/EU (CRD) · Art. 130, 140

Definition of low default portfolios for 2017 supervisory benchmarking exercise: Missing Portfolio ID for exposures assigned to both the exposure class ‘institutions’ and to the sector of counterparty ‘general governments’

Directive 2013/36/EU (CRD) · Art. 78

Annex VI, template C 108.00, Definition of P&L

Directive 2013/36/EU (CRD) · Art. 78

Use ‘AND’ or ‘OR’ rule to identify the exposure of the individual counterparties?

Directive 2013/36/EU (CRD) · Art. 78

Clarification on the exclusion of calculation of credit spread portfolio in cases where only approval for general risk of debt instruments is granted

Directive 2013/36/EU (CRD) · Art. 78

Clarification on Type of Facility to be used for Template C 102.00

Directive 2013/36/EU (CRD) · Art. 78

Collateral value

Directive 2013/36/EU (CRD) · Art. 78

Clarification of columns 050 and 060 of template C 101.00, Annex I of the Benchmarking exercise.

Directive 2013/36/EU (CRD) · Art. 78

Interaction between benchmarking and additional capital requirements under Article 458 of CRR

Directive 2013/36/EU (CRD) · Art. 78

Rules on qualifying holdings in credit institutions

Directive 2013/36/EU (CRD) · Art. 22/23

Calculation of the ratio variable to fixed remuneration

Directive 2013/36/EU (CRD) · Art. 94

EBA Benchmarking 2016

Directive 2013/36/EU (CRD) · Art. 78

Interaction of the EBA Opinion on the MDA and Article 92 Regulation (EU) No 575/2013 (CRR)

Directive 2013/36/EU (CRD) · Art. 104a, 128

SREP and combined buffers

Directive 2013/36/EU (CRD) · Art. 104, 104a, 104a,129, 130, 131

Clarification of the geographical scope of the benchmark portfolios

Directive 2013/36/EU (CRD) · Art. 78

Template 105.01 filling for LDPs

Directive 2013/36/EU (CRD) · Art. 78

Capital buffer for other systemically important institutions

Directive 2013/36/EU (CRD) · Art. 131

Article 116 Colleges of Supervisors

Directive 2013/36/EU (CRD) · Art. 116

Clarification regarding the reference year for the purpose of the remuneration data to be collected by Competent authorities

Directive 2013/36/EU (CRD) · Art. 75

Clarification regarding the reference year for the purpose of the remuneration data to be collected by competent authorities

Directive 2013/36/EU (CRD) · Art. 75

Directorships

Directive 2013/36/EU (CRD) · Art. 91

Is operational leasing included in annex 1 to Directive 2013/36/EU and shall it be included in a consolidated situation?

Directive 2013/36/EU (CRD) · Art. Annex 1 to Directive 2013/36/EU

Definition of Additional Tier 1 instruments for the purposes of Article 141 of Directive 2013/36/EU

Directive 2013/36/EU (CRD) · Art. 141

Implementation of the provisions on the shorter transitional period for a countercyclical capital buffer, as provided under Article 160 of the Directive 2013/36/EU

Directive 2013/36/EU (CRD) · Art. 160

Scope of deposit monopoly

Directive 2013/36/EU (CRD) · Art. 9

Country of transaction, scope of disclosures and intragroup transactions

Directive 2013/36/EU (CRD) · Art. 89

Definitions of reportable items

Directive 2013/36/EU (CRD) · Art. 89

Location of disclosures and audit consequences

Directive 2013/36/EU (CRD) · Art. 89

Administrative penalties for legal persons

Directive 2013/36/EU (CRD) · Art. 66, 67

Publication of administrative penalties

Directive 2013/36/EU (CRD) · Art. 68

First time application of country-by-country reporting – interaction between Article 89 paragraphs (1) and (2)

Directive 2013/36/EU (CRD) · Art. 89

What is ‘turnover’ for the purposes of Country-by-Country reporting?

Directive 2013/36/EU (CRD) · Art. 89

Definition of ‘establishment’ for the purposes of Country-by-Country reporting – scope of consolidation

Directive 2013/36/EU (CRD) · Art. 89

Lower maximum penalties for natural persons

Directive 2013/36/EU (CRD) · Art. 66

Capital buffers

Directive 2013/36/EU (CRD) · Art. 131

Passporting for financial institutions

Directive 2013/36/EU (CRD) · Art. 34

How should IRB-institutions exclude exposures according to art 140.4?

Directive 2013/36/EU (CRD) · Art. 99

Meaning of Article 79 (b) of Directive 2013/36/EU (CRD)

Directive 2013/36/EU (CRD) · Art. 79

Possibility to increase the frequency of reporting with regard to information covered by Draft ITS on Supervisory Reporting.

Directive 2013/36/EU (CRD) · Art. 104

Information to be declared under the concept of "discretionary pension benefits" in the annex of EBA/GL/2012/5 and in annex 2 of EBA/GL/2012/4

Directive 2013/36/EU (CRD) · Art. 75, 94

Notifications of agents and subagents of credit institutions in the European Economic Area (EEA)

Directive 2013/36/EU (CRD) · Art. 35

Which institution is responsible to provide the remuneration data if a subsidiary has been sold?

Directive 2013/36/EU (CRD) · Art. 75

Methodology for calculating the scenarios referred to in Article 25(2), (3), and (4), as well as point 5(a), (b), and (c) of the Annex to the Regulation.

Directive 2013/36/EU (CRD) · Art. 84

Application and interpretation of the 50% / 80% weighting of positive changes under IRRBB SOT

Directive 2013/36/EU (CRD) · Art. Commission Delegated Regulation (EU) 2024/856 (RTS on Supervisory Outlier Tests)

Geographical allocation of exposures arising from synthetic securitisations for the purposes of the Countercyclical Capital Buffer (CCB)

Directive 2013/36/EU (CRD) · Art. 140

Geographical location for securitisation exposures (and CIU exposures) where underlying exposures span multiple countries

Directive 2013/36/EU (CRD) · Art. Article 140

Reverse solicitation

Directive 2013/36/EU (CRD) · Art. 48c

Question regarding minimum requirements for Risk Committee attendance

Directive 2013/36/EU (CRD) · Art. EBA/GL/2021/05

reverse solicitation

Directive 2013/36/EU (CRD) · Art. 48c

Article 12 of Regulation (EU) 2024/857 - non-performing exposures (NPEs) exceeds the 2% threshold.

Directive 2013/36/EU (CRD) · Art. 84