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 additional collateral on top of overcollateralization of Covered bond program

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

Treatment of TIPS and IP in AE reporting

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 financial products with a passive investment strategy which designate as a reference benchmark either a Paris Aligned Benchmark or (from 1 January 2023) a Climate Transition Benchmark automaticall

SFDR

Article 9(3) SFDR, carbon emissions reductions and other benchmark questions: From Article 9(3) SFDR and the Commissions Q&A answer regarding that Article in July 2021 (which outlined the principle th

SFDR

Periodic disclosure frequency for portfolio management services: The frequency of periodic reports in case of portfolio management services is determined by Article 11(2), point (i) SFDR, which refers

SFDR