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.
2,003 Q&As matching current filters · page 21 of 41
FINREP IFRS 9, F 16.01 - Interest income and expenses by instrument and counterparty sector
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-11-17
Validation rules v4764_m, v4765_m, v4766_m, v4767_m and v4768_m in template C 08.01
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-11-17
v4760_m & v4761_m in C 02.00 and C 08.01
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-11-17
Grandfathering of own funds instruments
Regulation (EU) No 575/2013 (CRR) · Art. 484
Answered 2017-11-17
Qualifying own funds included in consolidated own funds
Regulation (EU) No 575/2013 (CRR) · Art. 11, 82
Answered 2017-11-03
Commitment to buy newly issued shares and synthetic holding deduction
Regulation (EU) No 575/2013 (CRR) · Art. 36
Answered 2017-11-03
Deposits received and deposits posted as margin collateral for derivative exposures
Regulation (EU) No 575/2013 (CRR) · Art. 423
Answered 2017-11-03
Notification of model changes
Regulation (EU) No 575/2013 (CRR) · Art. 143
Answered 2017-11-03
Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-10-06
Minority Interests
Regulation (EU) No 575/2013 (CRR) · Art. 81, 84
Answered 2017-10-06
Capital requirements deduction for credit risk on exposures to SMEs
Regulation (EU) No 575/2013 (CRR) · Art. 501
Answered 2017-10-06
Treatment of an institution’s guarantees for investments into CIUs
Regulation (EU) No 575/2013 (CRR) · Art. 132, 152, Annex 1
Answered 2017-10-06
Deduction from own funds of items entered as assets that are not yet included within equity
Regulation (EU) No 575/2013 (CRR) · Art. 26
Answered 2017-10-06
Permission for delta models for back-to-back positions
Regulation (EU) No 575/2013 (CRR) · Art. 329, 352, 358
Answered 2017-09-22
Reporting of Pillar 2 requirements in C 03.00 (follow-up to Q&As 2015_2302 and 2016_2699)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-09-22
Risk weight for the credit risk for third countries with supervisory and regulatory arrangements at least equivalent to those applied in the Union according to Article 114(7) CRR
Regulation (EU) No 575/2013 (CRR) · Art. 114
Answered 2017-09-22
Netting between depositary receipts and underlying equities
Regulation (EU) No 575/2013 (CRR) · Art. 327
Answered 2017-09-22
LCR treatment of cash pooling services
Regulation (EU) No 575/2013 (CRR) · Art. 420, 422
Answered 2017-09-22
Aircraft loans as collateral for covered bonds
Regulation (EU) No 575/2013 (CRR) · Art. 129
Answered 2017-09-22
Validation rule v0786_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-09-22
Treatment of inflows from credit facilities in LCR
Regulation (EU) No 575/2013 (CRR) · Art. 425, 460
Answered 2017-08-25
High income OECD countries and Liquid asset classifications
Regulation (EU) No 575/2013 (CRR) · Art. 114, 137
Answered 2017-08-25
Liquid assets underlying sold call options
Regulation (EU) No 575/2013 (CRR) · Art. 417
Answered 2017-08-25
Validation rule v4795_m, C 13.00 - Securitisations
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
V4835_m - C 19.00 column 610 calculation
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
FINREP (IAS 39), Validation rules v5014_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
EBA validations APPEAR to be relevant to IFRS and GAAP though they only include a GAAP template (F 04.06)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Template C 07.00, column 230: of which: with a credit assessment by a nominated ECAI
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Validation rule v3950_s for nGAAP
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Partial and Total-Write-Offs in FINREP IFRS 9 templates F 04.03.1 and F 04.03.2
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Reconciliation of FINREP and COREP with regard to goodwill
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Third countries considered to have supervisory arrangements equivalent to EU
Regulation (EU) No 575/2013 (CRR) · Art. 11
Answered 2017-08-04
Asset encumbrance Reporting vs. Finrep Reporting – Definition of equity instruments not aligned
Regulation (EU) No 575/2013 (CRR) · Art. 99, 100
Answered 2017-08-04
Reporting of outflows and Inflows arising from secured lending transaction where collateral is not Level 1, Level 2A and Level 2B asset on DA LCR templates C 73.00 and C 74.00
Regulation (EU) No 575/2013 (CRR) · Art. 415
Answered 2017-08-04
Reporting of individual exposures relating to a group of connected institutions for which there is a cash pooling agreement, where some creditor nostri accounts are offsetting debtor nostri balances
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2017-08-04
C 22.00 (Market Risk FX) - Scope of Memorandum Items
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
FINREP, F 31.02 vs F 02.00 – dividend income from joint ventures and associates
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Inconsistency between Annex II C 14.00, column 190 and DTS categorisation of COREP C 14.00, ei86 measure.
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Consideration and representation within the LE templates in case of existing indirect exposure resulting out of credit risk mitigation (CRM) – here unfunded credit protection under a guarantee between two partners within a Group of connected clients (GCC).
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2017-08-04
Definition of encumbrance relating to retained interest of the issuer of securitisations
Regulation (EU) No 575/2013 (CRR) · Art. 100
Answered 2017-08-04
Reporting of own funds requirements for non-continuous options
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-08-04
Asset Encumbrance Reporting for firms with Accounting Reference Date other than 31 December
Regulation (EU) No 575/2013 (CRR) · Art. 100
Answered 2017-08-04
LE reporting - reporting of exposures exempted under Article 400(1)(c) - exposures carrying explicit guarantees of central governments
Regulation (EU) No 575/2013 (CRR) · Art. 394
Answered 2017-08-04
FINREP Templates F 30.01 and F 30.02, validation v1019_m
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Inconsistency between validation rules and ITS/CRR for C 07.00
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Clarification of the conditions for reduction of own funds due to Article 77 CRR and Article 28 RTS on Own funds.
Regulation (EU) No 575/2013 (CRR) · Art. 77
Answered 2017-07-28
Validation rules v2815_m, v2821_m vs. FINREP / AE instructions
Regulation (EU) No 575/2013 (CRR) · Art. 99, 100
Answered 2017-07-28
FINREP, F 08.01: Breakdown of financial liabilities, amount contractually required to pay at maturity
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
C 07.00, validation e4894_n (validations for v2.6)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2017-07-28
Rollover of Funding (C 70.00): Treatment of maturing deposits being renewed at a different tenor
Regulation (EU) No 575/2013 (CRR) · Art. 415
Answered 2017-07-28
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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