EU Financial Regulatory Q&A Database

Calculation of dividend component at individual accounts of the institution

Regulation (EU) No 575/2013 (CRR) · Art. 314

Question on the calculation of 'Average amount over the year' related to initial margin on proprietary and client accounts

Directive 2014/59/EU (BRRD) · Art. EBA/ITS/2025/04 - Annex for IT solutions

Provide a detailed definition of the 'operator' of the FMI.

Directive 2014/59/EU (BRRD) · Art. EBA/ITS/2025/04 - Annex for IT solutions (Instructions)

Validation rules taxonomy V4.0 C_17.01

Regulation (EU) No 575/2013 (CRR) · Art. Article 6

Calculation rule

Directive 2014/59/EU (BRRD) · Art. EBA/ITS.2025/04 - annex for IT solutions

Finrep validation between F09.01.1 and F18.00 other commitments given

Regulation (EU) No 575/2013 (CRR) · Art. Annex V Part 2

Disclosure on more periods in one template

Regulation (EU) No 575/2013 (CRR) · Art. PILLAR III ITS ARTICLE 26

Combination of methods for CCR

Regulation (EU) No 575/2013 (CRR) · Art. 273

Sign convention of the Weighted Average Maturity in J 05.00

Regulation (EU) No 575/2013 (CRR) · Art. 448

Treatment of Payment Institution and Electronic Money Institution safeguarding accounts in LCR C73.00 reporting

Regulation (EU) No 575/2013 (CRR) · Art. 422

Is the EBA mapping file for Pillar 3 template EU CMS1 correct?

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

COREP C22.00 reporting of positions in the reporting currency

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

C_ 08.01.a - qx 2068 – “Retail exposures - Secured by residential real estate”

Regulation (EU) No 575/2013 (CRR) · Art. 147

C02 Own Funds Requirements CA2 - Row 0050 - inconsistent requirements for securitisation positions

Regulation (EU) No 575/2013 (CRR) · Art. CRR3

Wording error in IFR/IFD regarding the method for calculating capital requirements for counterparty default risk (K-TCD)

Regulation (EU) No 2019/2033 (IFR) · Art. 30

C 14.00, column 0040 Securitisation Type

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

Loans for ADC (Loan for Acquisition, Development and Construction) with underlying exposure residential mortgage

Regulation (EU) No 575/2013 (CRR) · Art. Point (c) of Article 428ad and Point (c) of 428ag CRR

Validation rules v23509_h and v23510_h appear incorrect

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

Onboarding capacity - Number of applications from new customers over 1 working day

Directive 2014/59/EU (BRRD) · Art. 10

Inconsistency between Annotated table CODIS Pillar III and Mapping_tool_including_step_2_tc (incl equity) + Rev 4.1 review_tc

Regulation (EU) No 575/2013 (CRR) · Art. Point (l) of Article 439 referring to point (g) of Article 452

COREP Template C.08.05 and Pillar 3 EU CR9

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

v23509_h and v23510_h

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

C07.00 - v23338_m - RW of 70% empty

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

Validation rule v23688_s requiring only non-negative amounts appears incorrect

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

C06.02 - v23688_s - Non negative control

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

C17.01 - v23507_h - Sum of number events by Basel Business Line

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

C17.01 - v23508_h - Sum of number of events by Basel Business Line

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

Clarifications about the new column 65 “Offsetting Group” in template C06 under DPM 4.0

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

Pillar 3 Disclosure: Template EU CR1: Performing and non-performing exposures and related provisions (Column g-l; R150-210 Off balance sheet exposure) - Clarification on Mapping Logic

Regulation (EU) No 575/2013 (CRR) · Art. 47a / 433 / 434

Pillar 3 Disclosure: Template EU CQ1: Credit quality of forborne exposures (Col e & f; R090 Loan commitments given ) - Clarification on Mapping Logic

Regulation (EU) No 575/2013 (CRR) · Art. 47a/ 433 / 434

Template C 34.10 : Scope of exposures to be included in this template

Regulation (EU) No 575/2013 (CRR) · Art. 300

“part of a group”

Regulation (EU) No 2019/2033 (IFR) · Art. 12

Reporting of losses from lending collateralised by immovable property (C_15.00)

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

Validation rules taxonomy V4.0 C06.02, v23688_s

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

Credit institutions should not consider as outsourcing

Directive 2013/36/EU (CRD) · Art. 74

Clarification on Q&A 2024_7073: Treatment of two-leg derivatives with respect to rate type and currency

Regulation (EU) No 575/2013 (CRR) · Art. 488

Financial Conglomerates: Reporting of exposures by counterparty within the FC.06 template in light of the reference to “connected client groups” according to Article 4(1), point (39), of Regulation (EU) No 575/2013 and the response to Q&A “2025_7381"

Directive 2002/87/EC (FiCOD) · Art. 7 Risk concentration

CoRep Template C07.00 - Clarification on “of which: Exposures to central banks”

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

CoRep Reporting C07.00 Template - Clarification regarding Default in Equity Exposures

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

Arrangements necessary to understand clients

Directive 2014/65/EU - Markets in Financial Instruments Directive (MiFID II)

Recognition of FX hedging on loan collateral value for volatility adjustments for currency mismatch

Regulation (EU) No 575/2013 (CRR) · Art. 223

Annual Report to the Competent Authorities on new Arrangements for the use of ICT services

Regulation (EU) No 2022/2554 (DORA Reg) · Art. 28

LCR treatment of cashier’s cheques

Regulation (EU) No 575/2013 (CRR) · Art. 422

SOLVENCY TREATMENT: SECURITISATION POSITIONS SUBJECT TO OWN FUNDS REQUIREMENTS C14.00 Col 0060 – reporting requirement is inconsistent between the ITS and the latest version of the EBA Annotated Tables and EBA P3 mappings for templates EU-SEC1 and EU-SEC3

Regulation (EU) No 575/2013 (CRR) · Art. 109 / 244 / 245 / 430 / 433

factor to apply to non performing exposures to which a risk weight is 0% in a performing situation for the purpose of calculating the amount of unsufficient coverage

Regulation (EU) No 575/2013 (CRR) · Art. 47 c

Discrepancies between taxonomy packages

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

EBA Funding Plan return - Annex 1 - 2.3.1 (P01.02) and 9.1 (P05.00)

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

Pillar 3 Disclosure - EU OV1 – Row 1 ‘Credit risk (excluding CCR)’ mapping clarification

Regulation (EU) No 575/2013 (CRR) · Art. 379 / 433 / 434

Instructions to follow regarding new EBA Resolution Reporting

Directive 2014/59/EU (BRRD) · Art. Consultation paper on draft ITS on resolution planning reporting

Structural Differences Between Annotated Table Layout and Taxonomy in GSIIDISPILLAR3 under DPM 4.1

Regulation (EU) No 575/2013 (CRR) · Art. 441