EU Financial Regulatory Q&A Database

Article 14(e) of the Delegated Regulation refers only to the publication of past performance of the underlying Category 2 investment options as required by Article 8(3) and not to the requirement in A

PRIIPs

Regarding Article 8(3) of the Delegated Regulation: a) What is meant by "performance scenario calculations"? Is it necessary for the full calculations underlying each scenario to be published or just

PRIIPs

If the benchmark is changed, how should the chart of past performance be displayed for the period preceding the change?

PRIIPs

For autocallables, for an early call scenario, what time periods should be used when calculating the performance scenarios and cost figures?

PRIIPs

Point 19 of Annex VIII of the Delegated Regulation states that “In the case of mergers referred to in Article 2(1)(p)(i) and (iii) of Directive 2009/65/EC, only the past performance of the receiving U

PRIIPs

If a UCITS, AIF or unit-linked insurance-based investment product does not yet have past performance data for one complete calendar year (and is not a UCITS or AIF which may provide simulated data for

PRIIPs

Where a UCITS, AIF or unit-linked insurance-based investment product refers to an index in its investment objectives and policy as a benchmark and will measure the performance against that index, but

PRIIPs

When several versions of a benchmark are available which differ in the approach taken to reinvestment of revenues, which version should be used in the past performance chart?

PRIIPs

Does the requirements in Articles 6(1) and 9 of the PRIIPs Regulation mean that past performance disclosed regarding a benchmark index should be consistent with past performance disclosure in other in

PRIIPs

What should be displayed in the bar chart for years when there is no data?

PRIIPs

Do the rules concerning the UCITS key investor information document (KIID) still apply?

PRIIPs

How should actively-managed UCITS ETF be identified in the KID, and what information should be included in the “What is this product?” section of the KID? An actively-managed UCITS ETF should inform i

PRIIPs

Maturity floor in Standard Method for CVA

Regulation (EU) No 575/2013 (CRR) · Art. 384

Valuation of ASA: financial instruments with a negative fair value

Regulation (EU) No 2019/2033 (IFR) · Art. 19

Preferential risk weight for exposures to central governments and central banks under Article 114(4) of CRR

Regulation (EU) No 575/2013 (CRR) · Art. 114

Application of Articles 52 and 54 of Regulation No. 575/2013 (CRR) at consolidated level

Regulation (EU) No 575/2013 (CRR) · Art. 52

Definition and scope of Asset Under Management

Regulation (EU) No 2019/2033 (IFR) · Art. 4

Definition of private equity exposures in articles 155(2) and 155(3)

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

Scope of COH definition under IFR

Regulation (EU) No 2019/2033 (IFR) · Art. 4

Nature and treatment of off-balance financial leasing exposures (generated by the lag between the order of the asset and the rental starting date)

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

Delta calculation internal models

Regulation (EU) No 575/2013 (CRR) · Art. 329

Risk weights for exposures towards Member States’ central governments and central banks denominated and funded in the domestic currency of that central government and central bank.

Regulation (EU) No 575/2013 (CRR) · Art. 114

Treatment of an institution’s investments into EU AIF managed by a non-EU AIFM and into closed-ended CIUs

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

Reduction of own funds according to Article 78(1)(a) CRR

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

Outsourcing

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. EIOPA-BoS-20-002 Guidelines on outsourcing to cloud service providers

Treatment of cash on Nostro accounts – i.e., Bank’s cash held by a third party institution acting as a service provider for payment and settlement purposes

Regulation (EU) No 575/2013 (CRR) · Art. 134

Classification of a gurantees for trade finance off-balance sheet items according to annex 1.

Regulation (EU) No 575/2013 (CRR) · Art. Annex 1

Consideration of Cloud services as outsourcing arrangements

Directive 2013/36/EU (CRD) · Art. 74

Reporting Templates

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

Long Term Guarantees (LTGs)

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. Article 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. 176

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), Guidelines on recognition and valuation of assets and liabilities other than technical provisions · Art. Article 176 of the Delegated Regulation (EU) 2015/35

Risk Free Rate (RFR)

Risk-Free Interest Rate - Credit and currency adjustments · Art. N/A

Risk Free Rate (RFR)

Risk-Free Interest Rate - Extrapolation · Art. N/A

C 91.00: Relevant scenario for own funds requirements

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

v7386_m and v7387_m (COREP)

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

Inclusion of CCR into C 08.07 and CR6-A

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

C 34.06 - Counterparty with dual Counterparty Type

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

Reporting of gold positions in C 22.00

Regulation (EU) No 575/2013 (CRR) · Art. 1

Classification of derivative exposures in a CIU for standardised approach

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. N/A

Reinsurance

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. 211

Solvency Capital Requirement (SCR)

(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance) · Art. N/A

Reporting (Art. 40 PEPP)

(EU) 2020/852 - Taxonomy Regulation · 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. N/A

Reinsurance

(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities · Art. Taxonomy 2.8.0

Technical Provisions (TPs)

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

Technical Provisions (TPs)

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. 61

Technical Provisions (TPs)

(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII) · Art. Article 28(c) and (e); and 189 of the Delegated Regulation (EU) 2015/35