EU Financial Regulatory Q&A Database

Inconsistencies between ITS on resolution planning reporting versus Annotated Table Layout DPM 4.2, RESOL1 and RESOL2

Directive 2014/59/EU (BRRD) · Art. 11

Inconsistencies between ITS on resolution planning reporting versus Annotated Table Layout DPM 4.2, RESOL1 and RESOL2

Directive 2014/59/EU (BRRD) · Art. 11

Z08 Report Submission Anomaly - Control on Fields 0030/0040 vs. 0050/0060

Directive 2014/59/EU (BRRD) · Art. 4

Instructions to follow regarding new EBA Resolution Reporting

Directive 2014/59/EU (BRRD) · Art. REG.UE 2025/2303 ITS on resolution planning reporting

Drop-down list in DPM, allowed values (RESOL 2 - TemplateZ 08.01 - Relevant services (SERV 1))

Directive 2014/59/EU (BRRD) · Art. 4

Key values for creating xbrl format for templete RESOL 2 - Z 08.04 - Critical services - mapping to critical functions (SERV 4)

Directive 2014/59/EU (BRRD) · Art. 4

Historical valuation data predating the origination of the exposure for eligible immovable property collateral

Regulation (EU) No 575/2013 (CRR) · Art. 229

Source of information for determining percentage of market share of Payment services to non-MFIs split into segments (RESOL2 - Template Z 07.01.3 FUNC 1 PAY)

Directive 2014/59/EU (BRRD) · Art. 4

Amending validation rule expression with additional conditions (RESOL 2 - TemplateZ 08.01 - Relevant services (SERV 1))

Directive 2014/59/EU (BRRD) · Art. 4

Annex II of Instructions for resolution planning reports vs defined drop downs in DPM model

Directive 2014/59/EU (BRRD) · Art. 4

Key Value Template Z01.02

Directive 2014/59/EU (BRRD) · Art. 11

Ban imposed by certain national authorities on the use of the term “neobank” for payment institution

Directive 2015/2366/EU (PSD2) · Art. '1'

FMIR (Z.09) – Scope of ECMS as an FMI and clarification on “Operator of the FMI” (0080)

Directive 2014/59/EU (BRRD) · Art. n/a

Annex II of Instructions for resolution planning report template Z03.01 vs EBA validation rule v7511_m

Directive 2014/59/EU (BRRD) · Art. 4

Template Z 03.01 Own funds requirements– validation rule v7511_m

Directive 2014/59/EU (BRRD) · Art. 1

Personal recommendation and suitability statement: documentation nature and staff attribution in split/automated processes

Directive 2014/65/EU - Markets in Financial Instruments Directive (MiFID II) · Art. MiFID II 2014/65/EU (Art. 16, 25); Deleg. Reg. (EU) 2017/565 (Art. 54; record-keeping).

Attribution of investment advice in split or system-supported workflows (personal recommendation vs suitability statement)

Directive 2014/65/EU - Markets in Financial Instruments Directive (MiFID II) · Art. MiFID II 2014/65/EU (Art. 16, 25); Reg. (EU) 2017/565 (Art. 54); ESMA/2015/1886 (rev.) (paras 4(j), 19, 20(d)-(g)).

Blocking Key Value (qLEC:qLE) Legal entity

Directive 2014/59/EU (BRRD) · Art. Annex II.2 Z 01.02 Ownership Structure (ORG 2)

Error in Validation rule v7511_m

Directive 2014/59/EU (BRRD) · Art. Annex II.2 Z 03.01 Own funds requirements

Missing value in DPM Z09.01, column 0040 System type

Directive 2014/59/EU (BRRD) · Art. Annex II.26 Z 09.01 FMI Services - Providers and Users (FMI 1)

Reporting of multiple investees per investor in template Z_01.02 (Ownership structure)

Directive 2014/59/EU (BRRD) · Art. 11

RES 4.2 taxonomy - template Z_01.02 “Ownership Structure”

Directive 2014/59/EU (BRRD) · Art. Regulation 2025/2303

Classification of payment systems providers in Resol2 Z_09.01 template.

Directive 2014/59/EU (BRRD) · Art. n.a.

Interaction of Alpha (α) value between EAD calculation (IMM/SA‑CCR) and BA‑CVA calculation

Regulation (EU) No 575/2013 (CRR) · Art. 384

is Mastercard Schemes Network ICT service?

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

Inconsistency between ITS and Taxonomy

Directive 2014/59/EU (BRRD) · Art. Annex II

Definition of Default (CRR Article 178) – Application of contagion and the 20% “significant part” threshold in the presence of joint credit obligations where default is applied at facility level

Regulation (EU) No 575/2013 (CRR) · Art. 178

Template Z 01.02 Resolution Planning – Uniqueness Requirement for Column 0020

Directive 2014/59/EU (BRRD) · Art. 1

Records / audit trail / digital workflows / use of user credentials / Record-keeping and audit trail for “under supervision” in digital/segregated advisory workflows

Directive 2014/65/EU - Markets in Financial Instruments Directive (MiFID II) · Art. ESMA Guidelines ESMA/2015/1886 (rev.), paras. 4(j), 19, 20(c)-(g); MiFID II (Directive 2014/65/EU), Art. 16(2) and 16(6), Art. 25(1), Art. 25(2), 25(6) and 25(9); Commission Delegated Regulation (EU) 2017/565, Art. 54 and Art. 72.

“Under supervision” – responsibility, role awareness, real-time supervision, sign-off / “Under supervision” in investment advice: responsibility, role assignment and supervisory sign-off

Directive 2014/65/EU - Markets in Financial Instruments Directive (MiFID II) · Art. ESMA Guidelines ESMA/2015/1886 (rev.), paras. 4(j), 19, 20(c)-(g); MiFID II (Directive 2014/65/EU), Art. 16(2) and 16(6), Art. 25(1), Art. 25(2), 25(6) and 25(9); Commission Delegated Regulation (EU) 2017/565, Art. 54 and Art. 72.

Treasury subsidiaries of non-financial corporates and “financial customer” definition

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

Mapping of Critical Services to Critical Functions Z08.04

Directive 2014/59/EU (BRRD) · Art. Art. 11

FMI Reporting

Directive 2014/59/EU (BRRD) · Art. article 11

Assigning risk-weight to a credit facility where the drawdown is contingent on non-credit risk related conditions that are required to be met by the obligor prior to any initial or subsequent drawdown and where the conditions for the drawdown are not met.

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

Z 09.01 FMI 1 - System type enumerated property

Directive 2014/59/EU (BRRD) · Art. 11

Net liquidity outflows over a 30 calendar day stress period

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

Inconsistencies Between ITS Templates and DPM 4.2 Annotated Table Layouts for RESOL 1/2

Directive 2014/59/EU (BRRD) · Art. 11

Dropdown lists are invalid

Directive 2014/59/EU (BRRD) · Art. ITS on Resolution Planning Reporting

Personal scope of persons professionally arranging or executing transactions under MiCA

MiCA

interpretation of the condition "... as long as this would be in the investor’s best interest (i.e. it would result in the investor paying less fees)."

Undertakings for Collective Investment in Transferable Securities Directive (UCITS) Directive 2009/65/EC · Art. Guidelines on performance fees in UCITS and certain types of AIFs - 05/11/2020 | ESMA34- 39-992 EN - paragraph 29

Treating lease exposures as collateralised under the F-IRB approach

Regulation (EU) No 575/2013 (CRR) · Art. 199

EBA RESOLUTION TEMPLATE Z09.02 ON FINANCIAL MARKETS INFRASTRUCTURES

Directive 2014/59/EU (BRRD) · Art. art. 11

Deduction of goodwill included in the valuation of significant investments in entities included in prudential consolidation

Regulation (EU) No 575/2013 (CRR) · Art. 37

Z 09.01 – FMI Services – providers and users (RESOL2)

Directive 2014/59/EU (BRRD) · Art. Annex II - Instructions

Z 01.02 - Ownership structure (ORG 2)

Directive 2014/59/EU (BRRD) · Art. Annex II - Instructions

Reporting of the penalty fees in J07.00 Repricing cash flows (behavioural template)

Regulation (EU) No 575/2013 (CRR) · Art. 9

Resolution Reporting on FMI

Directive 2014/59/EU (BRRD) · Art. EBA/ITS/2025/04

Incorporation of historical data from integrated entities when historical information is not representative of current underwriting standards

Regulation (EU) No 575/2013 (CRR) · Art. 180, 181, 182

Z02.00_r0334 sum of net liability positions taking into account prudential netting rules

Directive 2014/59/EU (BRRD) · Art. 49

EBA mapping file for Pillar 3 template EU CMS2

Regulation (EU) No 575/2013 (CRR) · Art. 438