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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3,117 Q&As matching current filters · page 63 of 63

Applicable provisions for determining deferred tax assets that rely on future profitability that existed before 1.1.2014

Regulation (EU) No 575/2013 (CRR) · Art. 478

EBA Rejected question

Submitted 2013-09-17

Consistency regarding the specification of the transition period according to Articles 469(1), 470(2) and 478(2) CRR

Regulation (EU) No 575/2013 (CRR) · Art. 469, 470, 478

EBA Rejected question

Submitted 2013-09-17

Applying the two different applicable percentages of Articles 478(1) and 478(2) CRR to the amount exceeding the thresholds of Article 470(2) CRR

Regulation (EU) No 575/2013 (CRR) · Art. 478

EBA Rejected question

Submitted 2013-09-17

Impact of the significant risk transfer on the own funds requirement against specific risk in case of synthetic securitisations in the trading book

Regulation (EU) No 575/2013 (CRR) · Art. 337

EBA Rejected question

Submitted 2013-07-18

Transitional provision for deferred tax assets that rely on future profitability

Regulation (EU) No 575/2013 (CRR) · Art. 478

EBA Final Q&A

Submitted 2013-07-18

Definition of default in terms of days

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

EBA Final Q&A

Submitted 2013-07-12

FINREP Date of initial application

Regulation (EU) No 575/2013 (CRR) · Art. 521

EBA Final Q&A

Submitted 2013-07-05

Definición de PYME - SME definition

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

EBA Final Q&A

Submitted 2013-07-05

Credit risk mitigation techniques - independent, written and reasoned legal opinions

Regulation (EU) No 575/2013 (CRR) · Art. 194

EBA Final Q&A

Submitted 2013-07-04

Application of national liquidity requirements prior to binding EU requirements

Regulation (EU) No 575/2013 (CRR) · Art. 412

EBA Final Q&A

Submitted 2013-07-03

Application of requirements on a sub-consolidated basis

Regulation (EU) No 575/2013 (CRR) · Art. 11

EBA Final Q&A

Submitted 2013-07-03

Recognition of Additional Tier 1 and Tier 2

Regulation (EU) No 575/2013 (CRR) · Art. 92

EBA Final Q&A

Submitted 2013-07-03