EU Financial Regulatory Q&A Database

Net cash out-/inflow from cash settled futures (“ICE Brent Crude futures contract”)

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

Treatment of joint credit obligations

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

10 % LGD floor for retail exposures secured by residential property

Regulation (EU) No 575/2013 (CRR) · Art. 164

Retail exposures of subsidiary / branch of an EU credit institution established outside the EU

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

Insurance policy on minimum monetary amount of the professional indemnity insurance of PSD2

Directive 2015/2366/EU (PSD2) · Art. 5

Calculation of operational risk capital requirements under BIA

Regulation (EU) No 575/2013 (CRR) · Art. 316

Reporting of e-commerce card-based payment transactions falling within the scope of EBA Opinion EBA-Op-2019-06 for which no strong customer authentication was applied

Directive 2015/2366/EU (PSD2) · Art. 96

Data breakdown on fraud by different card functions for cash withdrawals

Directive 2015/2366/EU (PSD2) · Art. 96

Recording of card payments

Directive 2015/2366/EU (PSD2) · Art. 96

Reporting of PISP transactions

Directive 2015/2366/EU (PSD2) · Art. 96

Direct debts fraud reporting

Directive 2015/2366/EU (PSD2) · Art. 96

Recording of e-money

Directive 2015/2366/EU (PSD2) · Art. 96

Reporting of fraud by the acquirers

Directive 2015/2366/EU (PSD2) · Art. 96

Reporting of PISP initiated payments

Directive 2015/2366/EU (PSD2) · Art. 96

Reporting of card transactions that are out-of-scope from the requirement for SCA

Directive 2015/2366/EU (PSD2) · Art. 96

Transaction risk analysis (TRA) exemption – Calculation of fraud rate – Impact of unauthorized transactions on issuers and acquirers

Directive 2015/2366/EU (PSD2) · Art. 98

Report of fraud rates by issuers and acquirers

Directive 2015/2366/EU (PSD2) · Art. 96

Strong Customer Authentication (SCA) possession element requirement for cryptographic validation

Directive 2015/2366/EU (PSD2) · Art. Article 98

Electronic chip transactions authenticated with a hand signature

Directive 2015/2366/EU (PSD2) · Art. 96

Scope of conversion factor estimation and application

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

Use of Maturity Mismatch for Exposures arising under Master Netting Agreements

Regulation (EU) No 575/2013 (CRR) · Art. 220

Effective LGD

Regulation (EU) No 575/2013 (CRR) · Art. 228

CR IRB template – inclusion of haircut exposure value

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

Reporting Templates

Other · Art. N/A

Exposures towards QCCPs under CRR Art. 306 (2) under standardised method (C 07.00) - validation rules v0010_h, v0306_m, v0307_m, v0308_m and v0312_m

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

FINREP Validation rule v2822_m

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

Clarification on the reporting of "maturing" columns in COREP ALMM C 70.00 "Roll-over of funding"

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

Traitement des REPOs assortis d'une option "d'early termination" glissante dans le C70.00 - Handling of REPOs with a rolling ‘early termination’ option in C70.00

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

COREP C 14.00 template - Consistency of the EBA taxonomy control v4801_m

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

Calculating the threshold of 1% of total liabilities in significative currencies.

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

Reporting Templates

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

Reporting Templates

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

Systematic internaliser regime - Transparency - Internaliser Thresholds

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

Buy-in timeframes

Central Securities Depositories Regulation (CSDR) Regulation (EU) No 909/2014- PTR- CSDR

Financial Stability Reporting

Guidelines on reporting for financial stability purposes · Art. NA

Reporting Templates

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

Scope of contingency mechanism

Directive 2015/2366/EU (PSD2) · Art. 98

Define what is “given period of time”

Directive 2015/2366/EU (PSD2) · Art. 98

EBA register providing a list of third party providers (TPPs)

Directive 2015/2366/EU (PSD2) · Art. Article 15

Separation of factors for strong customer authentication

Directive 2015/2366/EU (PSD2) · Art. 97

Reporting of gains/losses other than dividends for investments in subsidiaries, associates and joint ventures (F 02.00).

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

Exemptions from Strong Customer Authentication (SCA): credit transfers

Directive 2015/2366/EU (PSD2) · Art. 15

Unattended terminals and Transaction Risk Analysis (TRA) exemption and related Payment Service Providers (PSP)’s liabilities rules

Directive 2015/2366/EU (PSD2) · Art. 97 and 74.2

Categories of Registration

Directive 2015/2366/EU (PSD2) · Art. 15 and Annex 1

Profit or loss on de-recognition of investment in subsidiaries, joint ventures and associates

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

Pre IFRS 9 Finrep - Template F07.00 reporting values as net or gross

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

Reporting Templates

Guidelines on application of outwards reinsurance · Art. NA

Multilateral and bilateral systems - Authorisation as trading venue for a system facilitating the multilateral interaction of trading interests in securities financing transactions

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

Dynamic linking: transactions for which the final amount is unknown and may be lower or higher than authenticated amount

Directive 2015/2366/EU (PSD2) · Art. 97

Consolidated ABCP reporting involving more than one ABCP programme and/or more than one ABCP transaction

Securitisation Regulation (EU) 2017/2402