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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2,003 Q&As matching current filters · page 4 of 41

Template 3 / Level of NACE codes to use

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

EBA Final Q&A

Answered 2023-12-15

Template 3 / Exposures to companies operating in several sectors

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

EBA Final Q&A

Answered 2023-12-15

Inclusion of repurchase transactions in financial assets and exposure value/risk-weighted assets (COREP C33).

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

EBA Final Q&A

Answered 2023-12-15

Calculation of “Total exposure” and other concepts in G 01.00 (G-SII indicators and EBU items)

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

EBA Final Q&A

Answered 2023-12-15

Calculation of average dividend pay-out ratio under Article 2(7)(a) of Regulation (EU) No 241/2014

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

EBA Final Q&A

Answered 2023-10-27

Prudent Valuation: Reporting of AVAs in C 32.03

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

EBA Final Q&A

Answered 2023-10-13

Central bank eligibility of cash

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

EBA Final Q&A

Answered 2023-10-13

ESG P3 - Template 2 and 5 - Gross carrying amount for loans collateralized by RRE/CRE and multiple collaterals

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

EBA Final Q&A

Answered 2023-10-13

COREP v3.2 – C 33.00

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

EBA Final Q&A

Answered 2023-10-13

Deferred Tax Liabilities (DTL) that are non-deductible from Deferred tax assets (DTA) as per accounting rule

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

EBA Final Q&A

Answered 2023-10-13

Securitised derecognised assets

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

EBA Final Q&A

Answered 2023-10-13

Transfers to PPE

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

EBA Final Q&A

Answered 2023-10-06

Bucket definition (PD range) in the ITS on supervisory reporting

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

EBA Final Q&A

Answered 2023-10-06

Should collateral received via securities financing transaction that is subsequently sold short be reported as encumbered in F32.02? Follow-up question on 2014_946 related to short positions in Asset Encumbrance

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

EBA Final Q&A

Answered 2023-10-06

Clarification of scope of population for Corporate Bonds

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

EBA Final Q&A

Answered 2023-10-06

COREP Large exposure, validation rule v_1678 related to POCI assets

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

EBA Final Q&A

Answered 2023-10-06

ESG P3- Template 7 - Adapted activities and enabling activities in Climate Change Adaptation (CCA)

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

EBA Final Q&A

Answered 2023-09-22

C43.00 (LR4) – Reporting of RWA for positions in CIUs

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

EBA Final Q&A

Answered 2023-09-22

Permission to reduce own funds or eligible liabilities and deduction rules in the context of a liability management exercise (exchange offer, tender offer or issuance of a replacement instrument concurrent with a tender offer on the existing instrument)

Regulation (EU) No 575/2013 (CRR) · Art. 77, 78, 78a

EBA Final Q&A

Answered 2023-09-15

ESG P3 - Template 7 Decision tree KPI GAR for Households

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

EBA Final Q&A

Answered 2023-08-25

ESG P3 - Reg 2453/22 - Scope of application

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

EBA Final Q&A

Answered 2023-08-25

ESG P3 - Templates 6, 7 and 8 - Scope of application as of 31.12.2023 and institutions’ exemption from EU taxonomy reporting until mandatory CSRD reporting as of 31.12.2024

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

EBA Final Q&A

Answered 2023-08-25

v6341_m: Assets and liabilities at FV excluded because of partial impact on CET1 - Hedge accounting

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

EBA Final Q&A

Answered 2023-08-25

The risk-weighted exposure amount of the CIU’s exposures in mandate based approach

Regulation (EU) No 575/2013 (CRR) · Art. 132a

EBA Final Q&A

Answered 2023-08-04

Reporting of deposits subject to a notice period for C 69.00 and C 70.00 purpose

Regulation (EU) No 575/2013 (CRR) · Art. 415

EBA Final Q&A

Answered 2023-07-28

Calculation of the amount reported for guarantees received on report F09.02

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

EBA Final Q&A

Answered 2023-06-30

Pillar 3 disclosures prepared from FINREP reporting

Regulation (EU) No 575/2013 (CRR) · Art. 434a

EBA Final Q&A

Answered 2023-06-30

Disclosure of Template CR2 where NPE threshold of =>5% has not been breached

Regulation (EU) No 575/2013 (CRR) · Art. 442

EBA Final Q&A

Answered 2023-06-30

Consideration of STS in synthetic securitisations

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

EBA Final Q&A

Answered 2023-06-30

Reporting of certain COREP templates by entities with deviating accounting year end

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

EBA Final Q&A

Answered 2023-06-30

C 14.00 - Column 0222: % of retail exposures in IRB pools

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

EBA Final Q&A

Answered 2023-06-30

Correlation parameter for Intra-bucket correlations for credit spread risk for non-securitisations

Regulation (EU) No 575/2013 (CRR) · Art. 325ai

EBA Final Q&A

Answered 2023-06-16

Treatment for strategic long-term non-listed equity exposures under simple risk weight approach as per Article 155(2) CRR

Regulation (EU) No 575/2013 (CRR) · Art. 155

EBA Final Q&A

Answered 2023-06-09

Estimation of a conversion factor for binding mortgage offers under the IRB Approach

Regulation (EU) No 575/2013 (CRR) · Art. 166

EBA Final Q&A

Answered 2023-06-09

Treatment of reversal features in cash pooling arrangements

Regulation (EU) No 575/2013 (CRR) · Art. 429b

EBA Final Q&A

Answered 2023-06-09

"Unexpected outflow" in the context of applying large exposure exemptions granted in Article 390(6)(c) CRR

Regulation (EU) No 575/2013 (CRR) · Art. 390

EBA Final Q&A

Answered 2023-06-09

Treatment of Security Lending and Borrowing Transactions for LCR purposes

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

EBA Final Q&A

Answered 2023-05-26

Reporting of SA exposures in IRB-CIU look-through

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

EBA Final Q&A

Answered 2023-05-26

F 46 EBA_v1226

Regulation (EU) No 575/2013 (CRR) · Art. 4

EBA Final Q&A

Answered 2023-05-26

Definition of domestic for reporting collateral by type

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

EBA Final Q&A

Answered 2023-04-28

Whether values to be reported in template C 08.03 and C 34.07 should be based on original obligor or resultant obligor

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

EBA Final Q&A

Answered 2023-04-28

Finrep validation v11942_m - Collaterals received on NPL

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

EBA Final Q&A

Answered 2023-04-28

NACE reporting in FINREP

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

EBA Final Q&A

Answered 2023-04-28

NACE sector K- 'Financial and insurance activities' in F 06.01

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

EBA Final Q&A

Answered 2023-04-28

Reporting of central bank exposures - C 40.00

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

EBA Final Q&A

Answered 2023-04-28

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

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

EBA Final Q&A

Answered 2023-04-28

Notional amount reported under SA_CCR model

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

EBA Final Q&A

Answered 2023-04-28

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

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

EBA Final Q&A

Answered 2023-04-28

Treatment of TIPS and IP in AE reporting

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

EBA Final Q&A

Answered 2023-04-28

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

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

EBA Final Q&A

Answered 2023-04-28

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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