EU Financial Regulatory Q&A Database

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. Article 35 of SII Directive

Reporting of central bank exposures - C 40.00

Regulation (EU) No 575/2013 (CRR) · Art. Annex XI – Instructions for reporting on leverage

Applicability of notional and CMV concepts to SFT for the purpose of template C 34.02

Regulation (EU) No 575/2013 (CRR) · Art. 272

Notional amount reported under SA_CCR model

Regulation (EU) No 575/2013 (CRR) · Art. 279b, 430

Treatment of TIPS and IP in AE reporting

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

Treatment of additional collateral on top of overcollateralization of Covered bond program

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

K-CON own fund requirements

Regulation (EU) No 2019/2033 (IFR) · Art. 39

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. 169 and 184 of Delegated Regulation (EU) No 2015/35

Interest-income on credit impaired financial assets (template F 16)

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

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. 191(4)

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. 35 of SII Directive

Registration and deregistration (Art. 5 - 12 PEPP)

(EU) 2019/1238 - Pan-European Personal Pension Product (PEPP) · Art. 6

Disclosure Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. N/A

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. Template S.04.05

Disclosure Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. Template S.26.10

System of governance

Guidelines on system of governance · Art. N/A

Solvency Capital Requirement (SCR)

(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) · Art. N/A

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. 35 of SII Directive

Insurance product information document / IPID (Art. 20 para. 7 and 8 IDD)

(EU) No 2016/97 - Insurance Distribution Directive · Art. 20

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. 35 of SII Directive

Other

Guidelines on valuation of technical provisions · Art. N/A

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. 35 of SII Directive

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. Article 35 of SII Directive

Valuation of Assets and Liabilities other than TPs

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. Article 16

Investor protection and marketing communication

Regulation 2020/1503 - European crowdfunding service providers for business

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. Annex XVII.B(2)(c) of Delegated Regulation (EU) 2015/35; Article 218(1)(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. 208, 209, 210, 212

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. 132(2)

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. 35 of SII Directive

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

Overcollateralisation and funded reserved accounts in C 14.01

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

Reporting of securitisation positions when Article 244(1), point (b), CRR is applied

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

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. 180; 199; 209; 215

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. 84(1)(2); 165

Exposure of the borrower to ESG factors

Directive 2013/36/EU (CRD) · Art. 74

C 14.00, columns 0302 and 0303

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

C 34.08 – Reporting of received collateral

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

Scope of the C 08.07 template

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

Equity exposures and other non-credit obligation assets in C 08.07

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

Reporting Templates

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. 5(2)

In template C 34.02, the column Exposure Pre-CRM (column 150) aims to report EAD of all CCR exposures following articles 274 or 281 or 282 (according respective CCR method) and sub-sequent articles defining the effects of margin agreements or aims to report a new EAD value gross of all forms of collaterals and margins included in the margin agreement

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

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. Articles 120 to 125 and 128 to 134

Other

Other · Art. N/A

Scope SPACs

Alternative Investment Fund Managers Directive (AIFMD) Directive 2011/61/EU · Art. ESMA Public Statement (ESMA32-384-5209)

Depositaries - tri-party collateral manager

Alternative Investment Fund Managers Directive (AIFMD) Directive 2011/61/EU

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. Annex IX

Credit institution providing investment services or performing investment activities

Regulation (EU) 2022/858 - DLT Pilot Regime Regulation (DLTR)

Can a financial product “promote” carbon emissions reduction as an “environmental characteristic”, as opposed to having it as an “objective”? In other words, can a financial product disclose carbon em

SFDR

How does the definition of “sustainable investment” in Article 2, point (17) SFDR apply to investments in funding instruments that do not specify the use of proceeds, such as the general equity or deb

SFDR

PAI consideration: What is the meaning of “consider” in Article 7(1), point (a), SFDR? Could “consideration” of principal adverse impacts by a financial product mean that a financial product only disc

SFDR