EU Financial Regulatory Q&A Database

Treasury shares – how to report them in Own Funds and in the NSFR

Regulation (EU) No 575/2013 (CRR) · Art. 36(1)(f) and 428o(a)

PD calibration sample

Regulation (EU) No 575/2013 (CRR) · Art. 180

Application of DORA for outsourced critical services that are not ICT

Regulation (EU) 2022/2554 - The Digital Operational Resilience Act (DORA)

EUC, EULA and Shadow IT

Regulation (EU) 2022/2554 - The Digital Operational Resilience Act (DORA)

2804

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. Article 12(2)

Central public register (Art. 13 PEPP)

(EU) 2019/1238 - Pan-European Personal Pension Product (PEPP) · Art. 13

Freedom to provide services (Art. 4 and 5 IDD)

(EU) No 2016/97 - Insurance Distribution Directive · Art. 4

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

Regulation (EU) No 575/2013 (CRR) · Art. 305, 306

Use of the last available data for risk quantification sample

Regulation (EU) No 575/2013 (CRR) · Art. 179

Validations

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. N/A

Reporting Templates

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. Template E.04.01.16

Risk Free Rate (RFR)

Risk-Free Interest Rate - General questions · Art. UFR for 2024

Validations

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. N/A

Reporting Templates

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. C0230 - Issuer sector

Solvency Capital Requirement (SCR)

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)

Reporting Templates

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. N/A

Reporting Templates

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. N/A

Reporting Templates

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. N/A

Reporting Templates

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. N/A

Freedom to provide services (Art. 4 and 5 IDD)

(EU) No 2016/97 - Insurance Distribution Directive · Art. 4(1)

Technical Provisions (TPs)

Revised Guidelines on valuation of technical provisions · Art. Guideline 53A

Own Funds (OF), Group Solvency Requirement

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Guidelines on group solvency · Art. 330

Validations

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. N/A

Solvency Capital Requirement (SCR)

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. 144, 160, 163, Annex I

Solvency Capital Requirement (SCR)

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. 142(6)

Passporting rights for entities benefiting from grandfathering

MiCA · Art. Article 143

Provision of crypto-asset services by credit institutions

MiCA · Art. Article 60

Prohibition of monetary and non-monetary benefits under MiCA

MiCA · Art. Article 80

New CASPs established before (and after) 30 December 2024

MiCA · Art. Article 143

Notifications under Article 60 MiCA

MiCA · Art. Article 60

Reporting under STM/CTM model

European Market Infrastructure Regulation (EMIR) Regulation (EU) No 648/2012- MDP

Discontinuation of credit ratings

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

Prospective remuneration plan for variable remuneration

Directive 2013/36/EU (CRD) · Art. 94

Transaction reporting

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

Determination of own funds requirements for gamma risk according to the ‘Delta plus approach’, for option positions in Exchange-traded funds (ETFs), when the reporting institutions apply the look-through method for the funds

Regulation (EU) No 575/2013 (CRR) · Art. 329

Ability of the Share Premium to absorb losses

Regulation (EU) No 575/2013 (CRR) · Art. 26

Share buybacks included in distribution policies

Regulation (EU) No 575/2013 (CRR) · Art. 26

Share buyback program: amount of upfront deduction

Regulation (EU) No 575/2013 (CRR) · Art. 78

Treatment of repurchase agreements and reverse repurchase agreement, as well as securities or commodities lending/borrowing of the banking book under standardised approach of credit risk.

Regulation (EU) No 575/2013 (CRR) · Art. 111

Preferential risk weight for indirect sovereign exposures in the currency of another Member State

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

Market making in securitised derivatives

Markets in Financial Instruments Directive II (MiFID II) Directive 2014/65/EU- Secondary Markets · Art. Article 2(1)(b)

Group Own funds

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. Article 70(1)(b); 329(1)(a); 335

Reporting Templates

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. Template E.04.01

Other

Other · Art. N/A

Risk Free Rate (RFR)

Risk-Free Interest Rate - General questions · Art. N/A

Reporting Templates

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. Template SE.06.02

Information provided by ancillary intermediaries, information exemptions and flexibility clause (Art. 21 and 22 IDD)

(EU) No 2016/97 - Insurance Distribution Directive · Art. 21 and 22

Validations

(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision · Art. N/A

Reporting Templates

Guidelines on financial stability reporting · Art. N/A

Identifying the customer of a collecting PSP

Directive (EU) 2015/849 (AMLD) · Art. 3