EU Financial Regulatory Q&A Database

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)).

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)

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

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

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

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

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

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

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

Template Z 01.02 Resolution Planning – Uniqueness Requirement for Column 0020

Directive 2014/59/EU (BRRD) · Art. 1

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

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

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

FMI Reporting

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

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

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

Dropdown lists are invalid

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

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

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

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

Z 01.02 - Ownership structure (ORG 2)

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

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

EBA mapping file for Pillar 3 template EU CMS2

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

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

Directive 2014/59/EU (BRRD) · Art. 49

Encumbrance reporting treatment of surplus assets in a cover pool

Regulation (EU) No 575/2013 (CRR) · Art. 430

DPM 4.2 Resolution Planning reporting Template Z12 Treatment of the “Instrument Type” field

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

Reverse solicitation

Directive 2013/36/EU (CRD) · Art. 48c

DPM 4.2 – Correctness of identical cells between C 25.01.a and K 60.00

Regulation (EU) No 575/2013 (CRR) · Art. 430

Type of exposures to report on r0152 of C10.00 COREP Template

Regulation (EU) No 575/2013 (CRR) · Art. Article 125

Use of short-term issuer credit assessments under Article 131

Regulation (EU) No 575/2013 (CRR) · Art. 131

Z08.01 & Z08.02: Resolution resilience reporting

Directive 2014/59/EU (BRRD) · Art. 11

Discrepancies between taxonomy packages

Regulation (EU) No 575/2013 (CRR) · Art. Annex V Part 1

Question regarding minimum requirements for Risk Committee attendance

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

Validation rule v5702_s (F 31.01)

Regulation (EU) No 575/2013 (CRR) · Art. 430

Alternative treatment and SME support factor

Regulation (EU) No 575/2013 (CRR) · Art. 230

Submiting Z06.00 on an individual basis in a separate template for every relevant legal entities (RLEs) in a resolution group

Directive 2014/59/EU (BRRD) · Art. 11

Clarification on the use of PSU-linked tokens in payment initiation services under the RTS

Directive 2015/2366/EU (PSD2) · Art. n.a.

Introduction of additional mandatory steps or redirections in PISP payment initiation flows

Directive 2015/2366/EU (PSD2) · Art. n.a.

Requirement for ASPSPs to comply with standardized communication protocols under Article 30(3) of Commission Delegated Regulation (EU) 2018/389

Directive 2015/2366/EU (PSD2) · Art. n.a.