EU Financial Regulatory Q&A Database
Official Q&As published by EBA, ESMA, EIOPA and the ESA Joint Committee. Non-binding but treated as authoritative guidance by national competent authorities across the EU.
2,045 Q&As matching current filters · page 37 of 41
Reporting of the net DTA that are dependent on future profitability and arise from temporary differences that are not deducted and will be risk weighted at 250%
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-21
Alternative treatment of the exposure measure: Credit derivatives (protection bought)
Regulation (EU) No 575/2013 (CRR) · Art. 430 (1)
Answered 2014-03-21
Counterparty breakdown
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-21
Movements in allowances
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-21
Changes in fair value due to credit risk
Regulation (EU) No 575/2013 (CRR) · Art. Art 99
Answered 2014-03-21
Reporting SME-supporting factor as an 'of which' of SMEs
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-21
Financial assets impairment
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-21
Financial assets impairment
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-21
FINREP: F8.1 Breakdown of financial liabilities by product and by counterparty sector
Regulation (EU) No 575/2013 (CRR) · Art. Art 99
Answered 2014-03-21
Taking into account insurance effect on operational risk
Regulation (EU) No 575/2013 (CRR) · Art. 323
Answered 2014-03-14
Reporting of "instrument-by-instrument"
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-14
FinRep table 5 row 010 column 030 - On demand [call] and short notice [current account]
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-14
Financial guarantees received reported in table 9.2 and table 13.1
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-14
Short positions
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-14
IFRS references of column 110 “Accumulated write-offs” of F 07.00 template
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-14
Allocation of the collective impairment allowances
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-14
Removal from the balance sheet of loans considered uncollectible (write-off in the context of the financial reporting form F 07.00)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-14
IRB exposure value - Recognition of specific credit risk adjustment for positions measured at fair-value (e.g. IFRS category FVO, HfT and AfS)
Regulation (EU) No 575/2013 (CRR) · Art. 166
Answered 2014-03-14
Scope of LE3 template: Details of the exposures to individual clients within groups of connected clients
Regulation (EU) No 575/2013 (CRR) · Art. 394 (4)
Answered 2014-03-07
Reporting of information with geographical breakdown
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Geographical breakdown of CR IP Losses
Regulation (EU) No 575/2013 (CRR) · Art. 101 (4)
Answered 2014-03-07
ITS reporting - Group Solvency - Applicable only at top conso level
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
OPR Details
Regulation (EU) No 575/2013 (CRR) · Art. 321-324
Answered 2014-03-07
Distribution in columns 040-070 in Geographical Breakdown
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Memorandum items in credit risk SA
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Allocating the FX differences as a result of subsidiaries' consolidation
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Error on ID / Template C01.00 - Own Funds (CA1), row 780
Regulation (EU) No 575/2013 (CRR) · Art. 63
Answered 2014-03-07
Security code if no ISIN code available
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Reporting of entity level
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Missing LEI code
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Reconciliation of assets and liabilities in reinsurance and insurance contracts
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Link between table 1.1 and tables 4.1 to 4.4
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Where to report Retail card operations, card fees and acquiring fees
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Interpretation of domestic
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Reporting thresholds - entry and exit criteria
Regulation (EU) No 575/2013 (CRR) · Art. 4
Answered 2014-03-07
F 15 Amounts derecognised for capital purposes
Regulation (EU) No 575/2013 (CRR) · Art. 90
Answered 2014-03-07
Definition of Custody assets 'entrusted to other entities' (Table 22.2)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Reporting currency - Table 40.1
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Reporting of Off Balance Sheet Activities (Table 22.2)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Reporting of notional amount for the derivatives hedging different risks (table 11.1 FINREP)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Validation Rules (SEC) - Rule v531_m does not take into account value adjustments on deductions from own funds
Regulation (EU) No 575/2013 (CRR) · Art. 266
Answered 2014-03-07
COREP securitisations (crsecirb, crsecsa and crsecdetails)
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
Financial assets impairment
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-03-07
FINREP: Multilateral banks
Regulation (EU) No 575/2013 (CRR) · Art. Art 99
Answered 2014-03-07
Calculation of own funds requirements for CVA risk on a consolidated basis
Regulation (EU) No 575/2013 (CRR) · Art. 382
Answered 2014-02-21
Eligibility of index CDS hedges in Advanced CVA charge
Regulation (EU) No 575/2013 (CRR) · Art. 386
Answered 2014-02-21
LCR outflow to report for shorts under Article 423(4) of Regulation (EU) No. 575/2013 (CRR)
Regulation (EU) No 575/2013 (CRR) · Art. 423
Answered 2014-02-21
20% inflow on assets with an undefined contractual end date
Regulation (EU) No 575/2013 (CRR) · Art. 425
Answered 2014-02-21
Reporting of amounts 'representing claims or guaranteed by multilateral development banks'
Regulation (EU) No 575/2013 (CRR) · Art. 415
Answered 2014-02-14
Derivatives reporting in stable funding
Regulation (EU) No 575/2013 (CRR) · Art. 99
Answered 2014-02-14
Source: EBA Single Rulebook Q&A, ESMA Q&A, EIOPA Q&A, ESA Joint Q&As. Updated weekly. Q&As are non-binding guidance.
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