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.

EBA 4,397 ESMA 1,523 EIOPA 2,635 Joint Committee 256

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2,045 Q&As matching current filters · page 39 of 41

FINREP - Contents of template 41.2 Use of the fair value - Crossing col 030 "Hybrid contracts" / Row 020 "equity instruments"

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 160 "Carrying amount"

Regulation (EU) No 575/2013 (CRR) · Art. 99

EBA Final Q&A

Answered 2014-02-14

FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee"

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - Contents of template 40.2 Group structure "instrument-by-instrument"

Regulation (EU) No 575/2013 (CRR) · Art. 99

EBA Final Q&A

Answered 2014-02-14

FINREP - Contents of template 31.1 Related parties: amounts payable to and amounts receivable from (+ template 31.2) - Column 020 "subsidiaries" et Column 050 "other related parties"

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - Contents of template 22.1 Fee and commission income and expenses by activity (+ template 22.2) - Row 140 "Customer resources distributed but not managed [by type of product]"

Regulation (EU) No 575/2013 (CRR) · Art. Art 99

EBA Final Q&A

Answered 2014-02-14

FINREP - Contents of template 17.3 Reconciliation between Accounting and CRR scope of consolidation - Liabilities and equity - Row 170 "Liabilities under insurance and reinsurance contracts"

Regulation (EU) No 575/2013 (CRR) · Art. Art 99

EBA Final Q&A

Answered 2014-02-14

FINREP - Contents of template 16.7 Impairment on financial and non-financial assets - Cancellation of the row 150 "impairment of other non-financial assets"

Regulation (EU) No 575/2013 (CRR) · Art. 99

EBA Final Q&A

Answered 2014-02-14

FINREP - F16.7 Impairment on financial and non-financial assets - "Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates" (Rows 070 à 090)

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - Template 16.1 Interest income and expenses by instrument and counterparty sector (+ template 2) - Setting of interests on derivatives - hedge accounting other than interest rate risk

Regulation (EU) No 575/2013 (CRR) · Art. Art 99

EBA Final Q&A

Answered 2014-02-14

FINREP: F14 Fair value hierarchy: financial instruments at fair value - Columns 060 to 080 "Accumulated change in fair value before taxes"

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP: F12 Movements in allowances for credit losses and impairment of equity instruments - Col 020 to 060 - Breakdown by counterparty

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - F13.1 Breakdown of loans and advances by collateral and guarantees - Col 030 "Other collateralized loans - Cash [Debt instruments issued]"

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - F10 Derivatives - Trading - "Economic hedges" (Rows 020, 080, 140, 200, 260 and 280)

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - F8.1 Breakdown of financial liabilities by product and by counterparty sector - "Repurchase agreements" (Rows 100, 150, 200, 250, 300 and 350)

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 310 "project finance loans"

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 260 "Advances that are not loans"

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 200 "On demand [call] and short notice [current account]"

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP - F7 Financial assets subject to impairment that are past due or impaired - Column 110 "Accumulated write-offs"

Regulation (EU) No 575/2013 (CRR) · Art. ARticle 99

EBA Final Q&A

Answered 2014-02-14

FINREP: F1.3 Equity - Row 070 "Other equity instruments issued"

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

COREP: C05.01 Transitional Adjustments Reciprocal Cross Holdings - Residual amounts of CET1 to be deducted from AT1 and T2

Regulation (EU) No 575/2013 (CRR) · Art. Article 99

EBA Final Q&A

Answered 2014-02-14

FINREP: Reporting of insurance subsidiaries

Regulation (EU) No 575/2013 (CRR) · Art. 99

EBA Final Q&A

Answered 2014-02-14

The meaning of the "amount owed to the institution"

Regulation (EU) No 575/2013 (CRR) · Art. 501

EBA Final Q&A

Answered 2014-01-31

Applicability of the transitional period under Article 124(3) of Regulation (EU) No. 575/2013

Regulation (EU) No 575/2013 (CRR) · Art. 124

EBA Final Q&A

Answered 2014-01-31

Definition of SME

Regulation (EU) No 575/2013 (CRR) · Art. 501

EBA Final Q&A

Answered 2014-01-31

Holdings of own funds instruments issued by financial sector entities included in the scope of consolidated supervision not deducted from own funds on an individual basis

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

EBA Final Q&A

Answered 2014-01-31

Outflows associated with shorts - net or gross

Regulation (EU) No 575/2013 (CRR) · Art. 423

EBA Final Q&A

Answered 2014-01-31

Treatment of Tier 1 securities with calls every 5 years (as opposed to quarterly calls)

Regulation (EU) No 575/2013 (CRR) · Art. 489

EBA Final Q&A

Answered 2014-01-31

Valuation of qualifying holdings outside the financial sector for the purposes of Article 89 of Regulation (EU) No. 575/2013

Regulation (EU) No 575/2013 (CRR) · Art. 89

EBA Final Q&A

Answered 2014-01-24

Assets controlled by a liquidity management function

Regulation (EU) No 575/2013 (CRR) · Art. 416, 417, 509

EBA Final Q&A

Answered 2014-01-24

Tap issues

Regulation (EU) No 575/2013 (CRR) · Art. 484

EBA Final Q&A

Answered 2014-01-24

Eligibility of Tier 2 after contractual change if already in amortisation phase

Regulation (EU) No 575/2013 (CRR) · Art. 63

EBA Final Q&A

Answered 2014-01-24

Grandfathering of own funds instruments

Regulation (EU) No 575/2013 (CRR) · Art. 490

EBA Final Q&A

Answered 2014-01-24

Inclusion of incurred (IFRS) CVA in the IRB Provision shortfall calculation

Regulation (EU) No 575/2013 (CRR) · Art. 159

EBA Final Q&A

Answered 2013-12-20

Article 416 - Reporting on liquid assets

Regulation (EU) No 575/2013 (CRR) · Art. 416

EBA Final Q&A

Answered 2013-12-20

Level of application of the new FINREP framework

Regulation (EU) No 575/2013 (CRR) · Art. 99

EBA Final Q&A

Answered 2013-12-20

Treatment of non-grandfathered amount of bonds

Regulation (EU) No 575/2013 (CRR) · Art. 489, 490

EBA Final Q&A

Answered 2013-12-20

Treatment of existing Tier 1 and Tier 2 instruments

Regulation (EU) No 575/2013 (CRR) · Art. 63, 490

EBA Final Q&A

Answered 2013-12-13

How shall an institute explain a rating decision?

Regulation (EU) No 575/2013 (CRR) · Art. 431

EBA Final Q&A

Answered 2013-12-06

Determination of the appropriate currency to be used for calculating the base for grandfathering and phase-out limits

Regulation (EU) No 575/2013 (CRR) · Art. 486

EBA Final Q&A

Answered 2013-12-06

Off-balance sheet items and definition of default

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

EBA Final Q&A

Answered 2013-12-06

Inclusion of year-end profit in Common Equity Tier1 Capital as of the end of first quarter of the following year.

Regulation (EU) No 575/2013 (CRR) · Art. 26

EBA Final Q&A

Answered 2013-12-06

Possibility to remove a Tier 1's call options to make the securities Tier 2 compliant

Regulation (EU) No 575/2013 (CRR) · Art. 489, 490

EBA Final Q&A

Answered 2013-12-06

Uncollateralised stock borrowing (unsecured) Transactions

Regulation (EU) No 575/2013 (CRR) · Art. 416, 416, 423, 423

EBA Final Q&A

Answered 2013-11-29

IRB Approach

Regulation (EU) No 575/2013 (CRR) · Art. 153

EBA Final Q&A

Answered 2013-11-29

Cash in CIUs and its impact on CIUs being treated as liquid assets

Regulation (EU) No 575/2013 (CRR) · Art. 416

EBA Final Q&A

Answered 2013-11-29

Definition of ‘retail deposit’

Regulation (EU) No 575/2013 (CRR) · Art. 411

EBA Final Q&A

Answered 2013-11-29

Transfer Restrictions

Regulation (EU) No 575/2013 (CRR) · Art. 417

EBA Final Q&A

Answered 2013-11-29

SA - Retail Classification - EUR1 million limit

Regulation (EU) No 575/2013 (CRR) · Art. 112, 123

EBA Final Q&A

Answered 2013-11-29

Grandfathering

Regulation (EU) No 575/2013 (CRR) · Art. 486

EBA Final Q&A

Answered 2013-11-29

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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