EU Financial Regulatory Q&A Database

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

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

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

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

Product oversight and governance arrangements (Art. 25 IDD)

(EU) No 2017/2358 - product oversight and governance requirements for insurance · Art. N/A

Reporting of the Jurisdiction of the issuer

Securities Financing Transactions Regulation (SFTR) Regulation (EU) 2015/2365- MDP

The legal representative under Article 32(3) of BMR (ESMA70-145-114_Q&A 7.7)

Benchmarks Regulation (BMR) - Regulation 2016/1011

Settlement location

Markets in Financial Instruments Regulation (MiFIR) Regulation (EU) No 600/2014- MDP · Art. Table 2 of Annex IV of RTS 2

IOSCO Principles assessment of compliance (ESMA70-145-114_Q&A 7.5)

Benchmarks Regulation (BMR) - Regulation 2016/1011

LEI of sovereign issuers

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

ESG P3 - Template 5 - Collaterals sub - totals

Regulation (EU) No 575/2013 (CRR) · Art. 449a

Deduction of eligible liabilities instrument pursuant to Article 32b of RTS on Own Funds and Eligible Liabilities

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

Liability for contribution to resolution funds and deposit guarantee schemes in the form of a payment commitment

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

CRE loans versus Loans collateralised by commercial immovable

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

Possible error in v8116_m

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

Return to non default status

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

Taxonomy 3.0 Validation Rule v3900_s

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

Operational Risk - Refund of interest and fees

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

Deduction of indirect holdings of own funds instruments in insurance and reinsurance undertakings which are subsidiaries of insurance holding company from own funds

Regulation (EU) No 575/2013 (CRR) · Art. 49

Goodwill included in the valuation of significant investments

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

Validation rule v6053_m

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

Classification of loans collateralized by residential and commercial immovable property

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

Regular-way purchases awaiting settlement (EBA Validation rule in C 43.00 LR4 v4448_m)

Regulation (EU) No 575/2013 (CRR) · Art. Regulation (EU) No 876/2019 (CRR2)

Regular-way purchases under trading date accounting and settlement date accounting

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

Own funds instruments in template M 06.00

Directive 2014/59/EU (BRRD) · Art. 45

CET1 available after meeting the entity’s requirements in case of a MPE approach

Directive 2014/59/EU (BRRD) · Art. 45i

CET 1 Minority Interest Calculation and Forex conversion of non-EU subsidiary’s financial statements

Regulation (EU) No 575/2013 (CRR) · Art. 81, 84

Z 08.00 - Critical Services

Directive 2014/59/EU (BRRD) · Art. 4

P2G ratio in template Z 03.00

Directive 2014/59/EU (BRRD) · Art. 12

DLT shares valuation

Regulation (EU) 2022/858 - DLT Pilot Regime Regulation (DLTR) · Art. DLT shares valuation

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. Reporting Templates S.37.02 and S.37.03

Authorisation and supervision of CSPs

Regulation 2020/1503 - European crowdfunding service providers for business

Solvency Capital Requirement (SCR)

Symmetric adjustment of the equity capital charge · Art. N/A

Validations

(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

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. Template S.04.04

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. FSR templates S.14.04 and S.14.05

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. Article 5

Reporting Templates

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

Reporting of the Jurisdiction of the issuer

Securities Financing Transactions Regulation (SFTR) Regulation (EU) 2015/2365- MDP

Consistency in the treatment of multiple defaults

Regulation (EU) No 575/2013 (CRR) · Art. 144

PISP obligations to conduct CDD

Directive (EU) 2015/849 (AMLD) · Art. 11

Establishment and appointment of a CCP

Directive (EU) 2015/849 (AMLD) · Art. 45

Determination of risk weight for a pass-through SPE exposure with underlying assets where the transaction does not fulfil the conditions for securitisations according to Article 4(1)(61) CRR.

Regulation (EU) No 575/2013 (CRR) · Art. 112, 122 in conjunction with 390 (7)

Application of the NPL ratio

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

Reporting Templates

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. 35 of SII Directive; CIC 3 and CIC 4

Financial Stability Reporting

Guidelines on reporting for financial stability purposes · Art. new template S.14.05

Reporting Templates

(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. 116

Reporting Templates

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