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Single Rulebook Q&A - Regulation (EU) No. 575/2013 (CRR / CRD - CRR2 / CRD5) (updated 17 January 2025)Article 447Article 239Article 325vArticle 325mConsistency of Article 447(f) CRR and ITS on public disclosures with the mapping tool for the key metric LCR in KM1 (Question ID: 2024_7092) (20 December 2024)FINREP reporting of loans secured by mortgage mandates (Belgium) (Question ID: 2024_7207) (20 December 2024)Basis of calculation for the DRC for non-securitisations and SBM-CSR for non-securitisations - instruments guaranteed by a guarantor (Question ID: 2024_7231) (17 January 2025)Vega general interest rate risk and credit spread risk factors (Question ID: 2024_7232) (17 January 2025)Basis of calculation for the DRC for non-securitisations and SBM-CSR for non-securitisations - Individual 'issuers'/'obligors' or 'group of issuers/obligors'? (Question ID: 2024_7230) (17 January 2025)Asset Encumbrance - Part E: Advanced dataF 36 - Reporting of rows "Matching liabilities" (Question ID: 2013_682) (4 June 2021)Draft ITS on supervisory reporting requirements for institutions under Regulation EU No 575/2013 Annex XIIIWhat amount to be reported for repos and reverse repos in NSFR? (Question ID: 2024_7034) (30 August 2024)EBA - Delegated or Implementing Acts; EBA RTS; EBA ITS; EBA GLsCommission Delegated Regulation (EU) No 529/2014Extending the range of application system. (Question ID: 2015_2224) (23 September 2016)Commission Implementing Regulation (EU) No 680/2014FINREP Template F20.04 (r210,r230) (Question ID: 2017_3486) (4 October 2019)FINREP - Non-performing exposures during performing probation period (Question ID: 2015_2145) (15 April 2016)Implementing Technical Standards (ITS) on supervisory reporting for CoRep 12 and 13 (Question ID: 2014_1231) (2 October 2015)Table 11.1 - notional amount of derivatives used in two hedge relationshops (fair value and cash flow hedges) (Question ID: 2014_944) (13 March 2015)Issues with Template row headers (Question ID: 2014_1025) (16 January 2015)FINREP Table 31 - Related parties - derecognition of non-financial assets (Question ID: 2014_992) (16 January 2015)LE2: Credit insurance allowed as CRM technique? (Question ID: 2014_768) (7 November 2014)Missing activity in NACE code - for agiculure (Question ID: 2014_976) (3 October 2014)C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 080 (Question ID: 2014_901) (3 October 2014)F 31.01 (Question ID: 2014_915) (3 October 2014)C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 290 (Question ID: 2014_913) (3 October 2014)Annex XV Validation rule v0559m does not match the Taxonomy 2.0.1 validation being excuted (Question ID: 2014_927) (26 September 2014)Treatment of Croatian currency - Kuna (HRK) and Croatian national market in Market risk reporting templates (Question ID: 2014_1370) (26 September 2014)Different ID (Question ID: 2014_1090) (26 September 2014)Scope of the CR IRB template (Question ID: 2014_894) (26 September 2014)C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 030 (Question ID: 2014_898) (26 September 2014)The header in Template C_09.02 has incorrect wording (Question ID: 2014_1024) (26 September 2014)C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 090 (Question ID: 2014_902) (5 September 2014)Validation rule v0786_m (Question ID: 2014_1523) (22 September 2017)Reporting of Pillar 2 requirements in C 03.00 (follow-up to Q&As 2015_2302 and 2016_2699) (Question ID: 2017_3273) (22 September 2017)Reporting of credit risk mitigation on the CR IRB template (C 08.01) (Question ID: 2014_700) (5 September 2014)NACE codes (Question ID: 2014_821) (5 September 2014)C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 210 (Question ID: 2014_906) (5 September 2014)C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 100 (Question ID: 2014_905) (5 September 2014)C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 300 (Question ID: 2014_914) (5 September 2014)C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 020 (Question ID: 2014_896) (5 September 2014)C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) - FIELD 050 (Question ID: 2014_899) (5 September 2014)Logical validation in Annex XV (Question ID: 2014_809) (22 August 2014)Draft Implementing Technical Standards (ITS) on supervisory reporting under the CRR COREP CR GB template (Question ID: 2014_702) (22 August 2014)Definition of Accumulated Write-Offs to be reported in column 110 of Table 7 (Question ID: 2013_643) (22 August 2014)Supervisory Reporting (FINREP templates), 40.1 Group structure: "entity-by-entity" (Question ID: 2013_574) (27 June 2014)Supervisory Reporting requirements of branches in host countries (Question ID: 2013_484) (27 June 2014)Reporting of template "SEC DETAILS" on consolidated or/and individual basis. C 14.00 - DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS) (Question ID: 2013_570) (4 April 2014)Inconsistency in validation rules (Question ID: 2013_514) (4 April 2014)Reporting of investments in subsidiaries that are not included in the prudential scope consolidation. (Question ID: 2013_340) (4 April 2014)Description definitions (Question ID: 2013_504) (21 March 2014)FinRep table 5 row 010 column 030 - On demand [call] and short notice [current account] (Question ID: 2013_341) (14 March 2014)Financila guarantees received reported in table 9.2 and table 13.1 (Question ID: 2013_338) (14 March 2014)Link between table 1.1 and tables 4.1 to 4.4 (Question ID: 2013_339) (7 March 2014)Draft ITS on Supervisory Reporting of InstitutionsReporting of Additions (c010) and Reversals (c020) in Table 16.7 (Question ID: 2014_975) (31 July 2015)Forbearance - Arrangement to Pay and Promise to Pay (Question ID: 2013_654) (3 October 2014)Validation Error arising from Guidance Notes for C 18.00 report (Question ID: 2018_3718) (6 April 2018)Assessment criteria of the conditions of forbone exposures that are performing (Question ID: 2013_618) (22 August 2014)Delegated Regulation (EU) 2015/61 - DR with regard to liquidity coverage requirementLCR treatment of cash pooling services (Question ID: 2016_2740) (22 September 2017)Aircraft loans as collateral for covered bonds (Question ID: 2016_2651) (22 September 2017)F 13.01 (Question ID: 2014_916) (20 November 2015)Calculation of the own funds requirements for market risk for positions in specific instruments, e.g. weather derivatives, emission certificates and inflation-linked products (Question ID: 2014_934) (19 September 2014)EBA/GL/2014/04The definitional references for rows 030 and 040 of Table 1C of Template P 01.03 refer to the Basel 3 Monitoring template instead of the Delegated Act on LCR (Question ID: 2016_2551) (29 January 2016)Regulation (EU) No. 575/2013 (CRR)a) Disclosure of Items in Transit balance in FINREP Table 01.01 {F01.01, c0010 (r0020 or r0183 or r0360)} b) EBA_v5013 (Type - Error): [F 05.01, F 01.01] Sum of Loans & Advances across Industry ({{F 05.01, r0080, (c0010, c0020, c0030, c0040, c0050, c0060)}}) Should be equal to Sum of Cash at Central Banks and Loans & Advances in Balance Sheet ({{F 01.01, c0010, (r0030, r0040, r0099, r0130, r0144, r0174, r0178, r0183, r0233, r0237)}}) (Question ID: 2024_7212) (20 December 2024)Retained Earnings in COREP/FINREP (Question ID: 2015_2231) (4 October 2019)Template F 16.01 - Interest income and expenses by instrument and counterparty sector (Question ID: 2014_1203) (11 January 2019)Template F 16.01 - Interest income and expenses by instrument and counterparty sector (Question ID: 2014_1169) (11 January 2019)EBA validations rules for DPM 2.8 with reference to rule V3975_S. (Question ID: 2019_5005) (11 September 2020)FINREP table 1.1 vs 20.4 – “cash and cash balances at central bank” and “other demand deposits” (Question ID: 2016_2678) (4 October 2019)Counterparty breakdown by sector – definition of other financial corporations and non financial corporations (Question ID: 2016_2793) (4 October 2019)Counterparty Zuordnung Abwicklungsanstalten (Question ID: 2016_2789) (4 October 2019)Recital and Article 323Taking into account insurance effect on operational risk (Question ID: 2014_706) (14 March 2014)Article 1Reporting of gold positions in C 22.00 (Question ID: 2021_6304) (28 October 2022)Classification of credit unions (Question ID: 2014_1507) (2 October 2015)Template questions (Question ID: 2014_732) (30 April 2014)Article 4F 46 EBA_v1226 (Question ID: 2024_7005) (28 June 2024)F 46 EBA_v1226 (Question ID: 2022_6520) (26 May 2023)C34.08 report - the collaterals which are related to derivatives, long settlement transactions and SFTs and which are not initial or variation margins should be reported in the Initial margin columns (Question ID: 2021_6118) (10 March 2023)Purchase of credit receivables as a form of 'granting credits' (Question ID: 2021_6257) (3 March 2023)Interpretation of references to legal acts no longer in force (Question ID: 2021_5698) (22 December 2022)Client servicing in the definition of the trading book (Question ID: 2015_2054) (1 April 2022)Calculation of the number of obligors (Question ID: 2019_4599) (11 February 2022)Classification of a vertical security in a traditional securitisation (Question ID: 2019_4987) (7 May 2021)Use of rating before or after transfer in the calculation of the one-year default rates (Question ID: 2019_4598) (4 December 2020)CRR's definition of an investment firm (Question ID: 2018_3663) (13 December 2019)Definition of local firm under Article 4(1)(4) (Question ID: 2018_4260) (6 December 2019)Definition of Special Purpose Vehicle (SPV) as Financial Institution (Question ID: 2014_1530) (4 October 2019)Definition of a qualifying holding (Question ID: 2018_3762) (03 May 2019)'Indirect holdings' in capital instruments issued by financial sector entities (CRR Article 4 paragraph 1 subparagraph 114). (Question ID: 2016_2783) (28 October 2016)Speculative immovable property financing (Question ID: 2017_3131) (30 June 2017)"Direct" control (Question ID: 2015_1974) (24 June 2016)Reporting of Counterparties on LE2 and LE3 Templates - connected counterparties (Question ID: 2014_1562) (10 July 2015)What is meant with 'mainly' in the definition of 'financial holding company'? (Question ID: 2014_796) (21 November 2014)Inclusion of insurance undertakings in prudential consolidation (Question ID: 2013_383) (2 October 2015)Operational risk - compliance risk (Question ID: 2014_1153) (25 July 2014)Large exposure reporting - reporting of central government and natural or legal persons controlled by the central government or interconnected with it (Question ID: 2013_681) (11 July 2014)Reporting "type of connection" in column 040 of LE3 (C 29.00) (Question ID: 2013_683) (27 February 2015)Definition of term "member state" (Question ID: 2013_233) (26 September 2014)Eligible capital under Art. 4(1)(71)(a) and (b) CRR Question ID: 2014_1150) (29 October 2014)Definition of a financial institution (Question ID: 2014_857) (18 July 2014)Reporting thresholds - entry and exit criteria (Question ID: 2013_337) (7 March 2014)Prudential Consolidation of Financial Institutions (Question ID: 2013_310) (15 November 2013)Application of the DGS Directive to Financial Institutions (Question ID: 2016_2676) (24 June 2016)Groups of connected clients when a client is connected through various criteria (interconnection through control and/or economic interconnection) (Question ID: 2014_1443) (24 November 2017)Connected Clients and Control Relationship (Question ID: 2016_2923) (24 November 2017)Application of the definition of ‘speculative immovable property financing' under the Standardised Approach (Question ID: 2017_3173) (21 September 2018)Article 4 and 28Synthetic holdings (Question ID: 2013_9) (31 October 2013)Direct / indirect funding of own shares (Question ID: 2013_8) (31 October 2013)Article 4 and 99Funding plan for credit institutions: meaning of "maturing gros outflow" (Question ID: 2015_1969) (9 September 2016)Articles 4 and 120Definition for short-term letters of credit (Question ID: 2015_1757) (19 June 2015)Articles 4 and 405Scope of application of the term "securitisation" and risk retention obligation in Article 405 CRR (Question ID: 2018_3806) (22 March 2019)Article 5Definition of SME in Finrep vs COREP under CRR3 Regulation (Question ID: 2024_7139) (20 December 2024)Validation rule v4886_m (Question ID: 2017_3339) (22 December 2017)Article 6Liquidity requirements: scope of applicability for investment firms (Question ID: 2014_1645) (10 April 2015)Article 8HQLA and amortised cost classification (Question ID: 2018_3955) (8 May 2020)Continuation of current liquidity waivers (Question ID: 2013_270) (25 April 2014)Derogation from the application of liquidity requirements on an individual basis (Question ID: 2013_503) (20 June 2014)Liquidity-sub group (Question ID: 2013_437) (27 June 2014)Article 8 and 9Hierarchy of Permissions between Article 8 and Article 9 of the CRR (Question ID: 2015_1938) (1 April 2016)Article 9Scope of Waiver for Amended Solo Consolidation and Impact on Supervisory Reporting (Question ID: 2014_752) (10 October 2014)Article 11Consolidated supervision (Question ID: 2019_4957) (11 February 2022)Application of requirements on a sub-consolidated basis (Question ID: 2013_20) (3 July 2013)Application of Article 11 CRR in terms of determining the scope of application for multi-national banking groups (Question ID: 2015_2366) (15 January 2016)Third countries considered to have supervisory arrangements equivalent to EU (Question ID: 2016_2823) (4 August 2017)Article 11, 18, 81 and 82Capital requirements for a subgroup integrated by a parent holding company in a Member State and its institutions and subsidiary financial institutions (Question ID: 2013_521) (9 January 2015)Article 13Disclosure on the basis of consolidated situation of EU parent financial holding company (Question ID: 2014_1502) (24 April 2015)Disclosure of certain information of significant subsidiaries and those subsidiaries which are of material significance for their local market on an individual or sub-consolidated basis (Question ID: 2014_759) (30 April 2014)Article 13 and 433Disclosure requirement on individual basis (Question ID: 2014_1379) (27 March 2015)Article 18Inclusion of undertakings other than institutions, financial institutions or ancillary undertakings in prudential consolidation (Question ID: 2021_6189) (15 July 2022)Definition of participation for the purposes of Article 18(7) CRR (Question ID: 2020_5590) (17 December 2021)Scope of applicability of the required method of prudential consolidation under the Article 18(7) CRR (Question ID: 2020_5578) (17 December 2021)Methods for prudential consolidation (Question ID: 2013_483) (4 April 2014)Article 18 and 19Inclusion of ancillary services undertakings in prudential consolidation (Question ID: 2013_382) (4 April 2014)Article 24Interpretation of Article 24 of the CRR regarding own funds requirement at solo level (Question ID: 2013_110) (24 October 2014)Definition of Active Contractual Relationship (Question ID: 2015_2461) (26 February 2016)Article 24 and 111Assigning Specific Credit Risk Adjustments for a group of exposures to the exposures within the group (Question ID: 2016_2574) (18 November 2016)Article 24, 381 and 382CVA Risk Charge Calculation for derivatives in the banking book with local GAAP (Question ID: 2015_1975) (27 November 2015)Article 24 and 415Definition of "aggregate liabilities" and "total liabilities" in the context of the 5% threshold (Question ID: 2016_2679) (21 January 2022)Article 26Ability of the Share Premium to absorb losses (Question ID: 2023_6932) (updated 12 January 2024)Share buybacks included in distribution policies (Question ID: 2023_6887) (updated 12 January 2024)Calculation of average dividend pay-out ratio under Article 2(7)(a) of Regulation (EU) No 241/2014 (Question ID: 2023_6885) (27 October 2023)Applicability of fix amount dividend policy to mutuals, cooperative societies, saving institutions and similar institutions (Question ID: 2021_5787) (11 February 2022)Interim profits attributable to minority shareholders (Question ID: 2019_4734) (11 February 2022)Need of prior permission to include minority interest arising from Common Equity Tier 1 instruments issued by subsidiaries located in EU member state and third countries in consolidated CET1 capital of parent institutions established in the EU. (Question ID: 2020_5129) (4 December 2020)Scrip-dividends at investors' discretion (Question ID: 2019_4732) (4 September 2020)Quantification of foreseeable dividends when the dividend policy is set as a fix amount (Question ID: 2019_4731) (15 May 2020)Calculation of foreseeable dividend to be deducted from interim profits when interim dividend has been paid (Question ID: 2019_4477) (15 May 2020)Inclusion of interim profits in CET1 (Question ID: 2018_3822) (15 May 2020)Inclusion of interim profits in CET1 on consolidated basis (Question ID: 2018_3823) (18 January 2019)Inclusion of interim profits in CET1 (Question ID: 2018_3821) (18 January 2019)Specific credit risk adjustments (Question ID: 2014_1087) (6 November 2015)Inclusion of interim profits in CET1 (Question ID: 2014_1242) (8 May 2015)Inclusion of consolidated current and year-end profits in Common Equity Tier 1 Capital (Question ID: 2014_1221) (20 March 2015)Inclusion of year-end profit in Common Equity Tier1 Capital as of the end of first quarter of the following year. (Question ID: 2013_208) (6 December 2013)Article 26 and 36Inclusion of interim profits / Deduction of losses in own funds (Question ID: 2013_384) (20 February 2015)Deduction from own funds of items entered as assets that are not yet included within equity (Question ID: 2015_2544) (6 October 2017)Article 26 and 77Supervisory permission for reducing own funds if the institution repays share premium to its shareholders (Question ID: 2016_2808) (13 January 2017)Article 26, 81 and 84Minority interests (Question ID: 2013_487) (7 November 2014)Article 28Own funds - Share premium accounts (Question ID: 2015_1895) (6 November 2015)Capital eligibility in relation to intragroup guarantees - interpretation of "seniority" (Question ID: 2014_903) (22 August 2014)Eligibility of capital instruments for classification as Common Equity Tier 1 instruments when the instruments are supplemented by a contractual obligation of the majority-shareholder to pay a fixed yearly compensation to the minority shareholders (Question ID: 2013_541) (16 May 2014)Eligibility of CET 1 in case of an agreement for transfer of profit and coverage of losses (Question ID: 2013_408) (16 May 2014)Eligibility of capital instruments for classification as Common Equity Tier 1 instruments when the instruments are supplemented by a contractual obligation of the majority-holder of those instruments to pay compensation to the minority shareholders even in loss years (Question ID: 2013_543) (4 July 2014)Anerkennung der Kapitalrücklage "zugehörig zu" deutschen Vorzugsaktien als Kernkapital - Recognition as Tier 1 equity of share premiums related to German preference shares (Question ID: 2013_24) (29 November 2013)Definition of “Paid-Up” according to Article 28(1)(b) CRR (Question ID: 2017_3636) (27 April 2018)CET1 Instruments (Question ID: 2017_3521) (27 April 2018)Impact of a profit and loss transfer agreement under German company law on the eligibility of CET1 instruments for subsidiaries having full discretion on contributing common equity tier 1 capital as defined in Article 26 of the CRR (Question ID: 2017_3675) (22 June 2018)Article 32Reporting of secured lending if an institution has no possession of the collateral (Question ID: 2015_1855) (26 June 2015)Article 32 and 33Own funds - Prudential Filters (Question ID: 2014_720) (4 July 2014)Article 33Cap on inflows for consumer finance or leasing and factoring activity (Question ID: 2016_2870) (14 July 2017)Cap on inflows (Question ID: 2015_2236) (27 May 2016)Article 33 and 38 Deferred Tax Assets and Liabilities related to the fair value reserves connected to gains or losses on cash flow hedges (Question ID: 2015_1887) (2 October 2015)Article 34Additional value adjustments (Question ID: 2013_213) (6 December 2013)AVA calculation and tax effects (Question ID: 2016_2658) (25 May 2017)Article 34 and 105Own funds: Value adjustments for prudent valuation (Additional Value Adjustments) (Question ID: 2013_359) (8 November 2013)Article 35 and 468Treatment of unrealised gains under the Common Equity Tier 1 (CET1) - unintended consequences due to a double deduction. (Question ID: 2013_539) (19 December 2014)Article 35-105Minority interest, AT1 and T2 instruments qualifying for inclusion in consolidated own funds (Question ID: 2017_3567) (8 November 2019)Own funds: Value adjustments for prudent valuation (Additional Value Adjustments) (Question ID: 2013_273) (20 June 2014)Article 36Underlying exposures of securitisations and calculation of the applicable amount of insufficient coverage for NPE for the purpose of calculating deductions from CET1 items (Question ID: 2021_5785) (3 March 2023)Interaction of Articles 36(1)(f) and 42 of CRR regarding equity-settled share-based payments (Question ID: 2022_6379) (10 February 2023)Deduction of software (Question ID: 2020_5171) (22 December 2022)Deduction of pledged own shares from Common Equity Tier 1 items (Question ID: 2020_5128) (15 July 2022)Transactions in the banking book where no strike is available (Question ID: 2019_4517) (1 April 2022)Deduction from CET1 of significant holdings in financial sector entities (FSE) and protection acquired to limit downside investment exposure (Question ID: 2017_3132) (21 April 2017)Applicable basis for determining deferred tax assets to be deducted from CET1 (Question ID: 2013_258) (30 April 2014)Gross amount of intangible assets (Question ID: 2013_423) (21 March 2014)Commitment to buy newly issued shares and synthetic holding deduction (Question ID: 2017_3292) (3 November 2017)Articles 36 and 37Interplay between Article 13a of Commission Delegated Regulation (EU) No 241/2014 as regards the deduction of software assets from Common Equity Tier 1 (CET1) items and Article 37(a) of Regulation (EU) No 575/2013 (CRR) (Question ID: 2020_5567) (26 February 2021)Article 36, 37, 469 and 478Transitional adjustments in regards to Goodwill in CA5.1 (Question ID: 2014_966) (16 January 2015)Articles 36, 38 and 39Deduction of deferred tax assets (Question ID: 2017_3225) (25 May 2018)Article 36 and 42Deduction requirements in accordance with Article 36(1)(f), (h) and (i) CRR: Netting of long and short positions in intermediate entities in the context of Article 15e(7) of Delegated Regulation (EU) No 241/2014 ("RTS Own Funds") (Question ID: 2017_3543) (2 March 2018)Article 36(1)(f) and 428o(a)Treasury shares – how to report them in Own Funds and in the NSFR (Question ID: 2023_6748) (23 February 2024)Article 37Goodwill included in the valuation of significant investments (Question ID: 2022_6374) (31 March 2023)Calculation of goodwill included in the valuation of significant investments in insurance undertakings (Question ID: 2021_6211) (10 February 2023)Article 38Deduction of deferred tax assets that rely on future profitability (Question ID: 2018_4302) (15 November 2019)Article 38 and 48Netting of DTAs and DTLs (Question ID: 2014_980) (27 June 2014)Article 39Clarification on the risk weight applied to deferred tax assets that do not rely on future profitability (Question ID: 2018_4269) (22 March 2019)Article 41Risk-weighting of Pension Assets (Question ID: 2014_1567) (17 July 2015)Article 45Definition of short position (Question ID: 2019_4675) (1 April 2022)Fulfilment of conditions reported under Article 45(a) CRR for a synthetic holding held in the banking book and with a maturity less than 1 year (Question ID: 2019_4687) (1 April 2022)Short positions in financial institution capital instruments (Question ID: 2014_1382) (20 February 2015)Short positions in financial institution capital instruments (Question ID: 2016_2785) (30 June 2017)Treatment of Hedges for Equity-Linked Employee Compensation Schemes and Impact on FSE Capital Deductions (Question ID: 2014_1509) (19 December 2014)Deduction of direct holdings of CET 1 instruments of FSEs (Question ID: 2014_1658) (19 June 2015) Article 45, 59 and 69Maturity matching (Question ID: 2013_253) (12 June 2015)Maturity matching (Question ID: 2013_252) (10 October 2014)Calculation of the position for holdings of financial sector entities with the same underlying exposure (Question ID: 2017_3464) (19 January 2018)Article 46, 48 and 470Grandfathered Instruments and Deduction Threshold Exemptions (Question ID: 2013_527) (30 April 2014)Article 47aApplication of requirements for NPE prudential backstop in connection with the new COREP templates (Question ID: 2021_5860) (10 March 2023)Application of NPE prudential backstop in connection with the new COREP templates (Question ID: 2021_5859) (17 February 2023)Soglia di materialità - Calendar Provisioning - Matheriality threshold - Calendar provisioning (Question ID: 2020_5528) (30 July 2021)Unlikeliness to pay (UTP) - exit from NP status (Question ID: 2019_4867) (15 January 2021)Article 48Simultaneous applicability of non-deduction exemptions under Articles 48 and 49 CRR regarding equity exposures on insurance holdings where an institution has a significant investment (Question ID: 2020_5664) (11 February 2022)Exemptions from deduction for CET1 items (Question ID: 2013_221) (26 September 2014)Grandfathering of own funds instruments (Question ID: 2013_14) (3 July 2013)Article 49Deduction of indirect holdings of own funds instruments in insurance and reinsurance undertakings which are subsidiaries of insurance holding company from own funds (Question ID: 2022_6398) (31 March 2023)Holdings of own funds instruments issued by financial sector entities included in the scope of consolidated supervision not deducted from own funds on an individual basis (Question ID: 2013_268) (31 January 2014)Article 51 and 52Subordinated loans as Additional Tier 1 capital (Question ID: 2015_1846) (30 April 2015)Article 52Application of Articles 52 and 54 of Regulation No. 575/2013 (CRR) at consolidated level (Question ID: 2022_6436) (11 November 2022)Continuous call option in AT1 instruments (Question ID: 2020_5147) (4 September 2020)Grandfathering of own funds (Question ID: 2013_542) (28 May 2014)Deferral of Tier 2 coupons (Question ID: 2013_21) (31 October 2013)Article 52 and 63Reclassification of own funds instruments from a grandfathered category to a fully eligible category and purpose of grandfathering provisions (Question ID: 2018_4417) (21 December 2018)Taps on callable instruments (Question ID: 2016_2848) (21 July 2017)Articles 52, 63, 72bAbsence of waiver of set-off (Question ID: 2020_5146) (4 September 2020)Article 52, 63 and 484Treatment as own funds under Regulation (EU) No 575/2013 (CRR) (Question ID: 2014_1071) (6 June 2014)Article 54Application of Article 52 of Regulation (EU) No 575/2013 (CRR) at consolidated level (Question ID: 2013_385) (24 October 2014)Recognised amount as regulatory capital for an Additional Tier 1 with a write-down mechanism (Question ID: 2013_29) (29 November 2013)Local Regulations versus the CRR (Question ID: 2013_39) (31 October 2013)Article 60-70Add precisions about (CA4) rows 660 and 670 (Question ID: 2013_522) (21 March 2014)Article 62General credit risk adjustment (GCRA) inclusion into Tier 2 capital (Question ID: 2016_2807) (9 December 2016)Article 62 and 110Excess General Credit Risk Adjustments - Standardised Approach (SA) (Question ID: 2014_1199) (12 December 2014)Article 62 and 63Treatment of Upper Tier 2 instruments under CRR (Question ID: 2013_54) (31 October 2013)Article 63Early repayment upon a common agreement between the issuer and the subscriber (Question ID: 2021_5720) (15 July 2022)Eligibility Criteria for Tier 2 Capital in light of the replacement of LIBOR/EURIBOR (Question ID: 2019_4568) (11 February 2022)Is a financial counter-incentive which is triggered in case of a default of a borrower on certain specific contractual obligations considered as an incentive to redeem? (Question ID: 2020_5202 ) (24 September 2021)Amended ranking requirement in point (d) of Article 63 of the CRR (Question ID: 2019_4950) (12 March 2021)Own funds - underwriting of own funds instruments (Question ID: 2014_1687) (1 April 2016)Eligibility of Tier 2 after contractual change if already in amortisation phase (Question ID: 2013_174) (24 January 2014)Old-style Tier 1 requalifying as CRR Tier 2 capital (Question ID: 2013_46) (29 November 2013)Error on ID / Template C01.00 - Own Funds (CA1), row 780 (Question ID: 2013_349) (7 March 2014)Own Funds - Subordinated loans as Tier 2 instruments (Question ID: 2014_1220) (29 August 2014)Investment in Tier 2 capital by subsidiary (Question ID: 2015_2392) (15 July 2016) (updated 14 February 2023)Tier 2 instruments (Question ID: 2013_544) (4 July 2014)Gross-up calls on Tier 2 (Question ID: 2016_2849) (31 March 2017)Tier 2 instruments and incentives to redeem or repay subordinated bonds prior to their maturity / Instrumenty w Tier II (Question ID: 2016_3076) (14 July 2017)Article 63 and 490Treatment of existing Tier 1 and Tier 2 instruments (Question ID: 2013_105) (13 December 2013)Article 63 and 66Eligibility of subordinated loans for classification as Tier 2 instruments when the rules governing their issue contemplate an obligation of the issuer to repurchase a percentage of them (eligibility limited to the amount of subordinated loans not subject to such repurchase obligation). (Question ID: 2014_1226) (29 August 2014)Article 63 and 78Repurchase and cancellation of Tier 2 in the open market less than 5 years from issue (Question ID: 2013_290) (14 November 2014)Article 63, 489 and 490Capital instruments that were issued with an incentive to redeem but no longer contain one (Question ID: 2013_50) (20 June 2014)Article 64Calculation of outstanding Tier 2 capital, following pre-payment of amounts that have been amortised or phased-out (Question ID: 2013_314) (20 June 2014)Article 66Own funds deduction (granted subordinated loan) (Question ID: 2013_182) (26 September 2014)Article 72bImplementation of Article 72b(2)(j) of Regulation (EU) No 575/2013 (“CRR”) and whether the contractual provisions governing liabilities are required to refer to the permission regime in order for the liabilities to qualify as eligible liabilities instruments (Question ID: 2021_6203) (15 July 2022)Article 74Termination rights - Distinguishing between Guidelines which are directed towards 'all outsourcing arrangements' from those that are directed towards 'outsourcing arrangements for critical and important functions' (Question ID: 2019_4782) (20 November 2020)Article 77Adding to own funds the unredeemed part of own funds (Question ID: 2020_5615) (24 February 2023)Market making prior to 5 years from issuance of AT1-/T2-Instruments - follow up of Q&A 2013_290 (Question ID: 2015_1791) (13 February 2015)Reduction of CET1 by absorbing losses which are already accounted as loss brought forward (Question ID: 2015_1815) (5 June 2015)In the case of a repurchase of CET 1 instruments, AT 1 instruments, or T 2 instruments for market making purposes, competent authorities may give their permission in advance to reducing own funds for a certain predetermined amount. (Question ID: 2014_1352) (31 October 2014) (updated 14 February 2023)Predetermined amount in case of applications for redemptions, reductions and repurchases by mutuals, cooperative societies, savings institutions or similar institutions for the purposes of Article 77 CRR (Question ID: 2015_2094) (5 February 2016) (updated 14 February 2023)Predetermined amount for market making with partially grandfathered or amortised instruments (Question ID: 2015_2095) (5 February 2016) (updated 14 February 2023)Prior permission for repurchase of CET 1 instruments for discretionary trading activity over treasury shares for a certain predetermined amount. (Question ID: 2017_3174) (14 July 2017) (updated 14 February 2023)Clarification of the conditions for reduction of own funds due to Article 77 CRR and Article 28 RTS on Own funds. (Question ID: 2017_3277) (28 July 2017) (updated 14 February 2023)Market making (Question ID: 2017_3568) (27 April 2018) (updated 14 February 2023)Article 77 and 78Calculation of the predetermined amount for market making purposes (Question ID: 2016_2852) (9 December 2016)Subsidiary repurchasing AT1 or Tier 2 instruments before five years from the date of issuance (Question ID: 2017_3587) (27 April 2018)Article 77, 78, 78aPermission to reduce AT1, Tier 2 or eligible liabilities instruments and deduction rules in the context of a liability management exercise without replacement. (Question ID: 2024_7036) (5 April 2024)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) (Question ID: 2023_6791) (15 September 2023)Article 78Share buyback program: amount of upfront deduction (Question ID: 2023_6886) (updated 12 January 2024)Deduction of eligible liabilities instrument pursuant to Article 32b of RTS on Own Funds and Eligible Liabilities CRR (Question ID: 2022_6651) (31 March 2023)Reduction of own funds according to Article 78(1)(a) CRR (Question ID: 2021_6039) (11 November 2022)Recognition of deducted items in calculation of own funds requirements for market risk (Question ID: 2020_5292) (15 July 2022)Recovery rate of the foreclosure assets calculation (Question ID: 2015_2412) (26 July 2019)Supervisory permission for reducing own funds if the institution replaces the instruments with own funds instruments of equal or higher quality (Question ID: 2013_467) (30 April 2014)Market making in several AT1 or T2 instruments (Question ID: 2015_2042) (25 September 2015) (updated 14 February 2023)Article 81Recognition of minorities arising from an intermediate financial holding company (Question ID: 2016_2652) (6 January 2017)Annex XV - Validation formulae and FINREP F 05.00 (Question ID: 2014_924) (26 September 2014)Annex XV - Validation formulae and FINREP F 02.00 (Question ID: 2014_947) (26 September 2014)Minority Interests (Question ID: 2016_3070) (14 July 2017)Minority Interests (Question ID: 2017_3111) (6 October 2017)Minority interests (Question ID: 2015_2157) (28 April 2016)Annexe XV and Template F 03.00: data point in r030-c010 doesn't sum up the data point in r090-c010. (Question ID: 2014_948) (15 April 2016)Articles 81, 82Eligibility of minority interests (Question ID: 2021_5711) (3 December 2021)Articles 81, 84CET 1 Minority Interest Calculation and Forex conversion of non-EU subsidiary’s financial statements (Question ID: 2021_5795) (31 March 2023)Article 82Additional Tier 1 and Tier 2 Question ID: 2013_620) (31 October 2014)Article 82 and 87Group solvency template - columns 120, 130 and 140 (Question ID: 2013_262) (14 February 2014)Article 84Relevance of third country capital requirements for the calculation of minority interests amounts of a subsidiary to be included at the consolidated level (Question ID: 2019_4775) (3 December 2021)Minority Interests and guidance on additional own funds (P2G) (Question ID: 2018_3658) (12 March 2021)Minority interests (Question ID: 2015_2155) (10 March 2017)Article 86Significance of the term 'without prejudice' in Article 86 of Regulation (EU) No 575/2013 (CRR) (Question ID: 2014_1415) (26 June 2015)Article 87Tier 2 instruments issued by a consolidated subsidiary non recognised by a third Authority (Question ID: 2015_1872) (4 March 2016)Article 89Valuation of qualifying holdings outside the financial sector for the purposes of Article 89 of Regulation (EU) No. 575/2013 (Question ID: 2013_367) (24 January 2014)Article 89 of Regulation (EU) No. 575/2013 (CRR) - risk weighting and prohibition of qualifying holdings outside the financial sector (Question ID: 2014_749) (19 December 2014)Holding in an undertaking that is neither a financial sector entity nor outside the financial sector (Question ID: 2013_630) (22 August 2014)Article 90F 15 Amounts derecognised for capital purposes (Question ID: 2013_320) (7 March 2014)Article 92Recognition of Additional Tier 1 and Tier 2 (Question ID: 2013_19) (3 July 2013)Article 94Derogation for small trading book business (Question ID: 2014_1367) (28 November 2014)Calculating capital requirement for trading book positions - Derogation for small trading book business (Question ID: 2013_500) (23 May 2014)Article 95Operational risk risk (Question ID: 2013_358) (8 November 2013)Application of article 95(2) of Regulation (EU) No 575/2013 (Question ID: 2013_76) (27 August 2013)Article 95a and 100Reporting of Collateral of Covered Bonds (Question ID: 2013_491) (28 March 2014)Article 97Obstacles to the payment initiation service (Question ID: 2020_5184) (5 March 2021)Article 98Groups including an investment firm referred to in Article 95(1) of the CRR controlled by a financial holding company or mixed financial holding company (Question ID: 2014_1105) (1 August 2014)Article 99FINREP Group Structure Template 40.02 (Question ID: 2024_7222) (20 December 2024)Inclusion of central bank exposures in template C 33.00 (Question ID: 2021_5825) (10 September 2021)Inclusion of Held for sale in Other adjustments in template F 12.01 (Question ID: 2021_2021_5840) (10 September 2021)Disclosures of Staff expenses Management body in its supervisory function in FINREP Template 44.4 (Question ID: 2021_5793) (10 September 2021)Treatment for repo / reverse repo of liquid asset transacted outside the segregated pool for institutions operating under Article 8.3.a (Question ID: 2021_5692) (10 September 2021)Validation rules between template F 18.01 and F 24.01 (Question ID: 2020_5613) (10 September 2021)Treatment of securities received in reverse repo and sold (short position) in F32.04 and F08.01 (Question ID: 2015_2202) (10 September 2021)Public development credit institution - reporting in Rows 0262, 0263, 0264 of C 47 (Question ID: 2021_5743) (10 September 2021)Specialised Lending Supervisory Slotting Method and CRM Substitution Approach (Question ID: 2014_1604) (10 September 2021)Validation rule v7378 - securitization templates C 13.01 and C 14.01 (Question ID: 2021_5736) (10 September 2021)Group Solvency report: The distinction between the contents of the columns 350 "Goodwill / Negative goodwill" and 400 "Goodwill / Negative goodwill" of the Group Solvency report (Question ID: 2014_1397) (10 September 2021)DPM 3.0 - C80.00 - C84.00 - Inconsistent modelisation and validation rules v10127_m and v10143_m. (Question ID: 2021_6038) (23 June 2021)DPM 3.0 validation rules for C84 total RSF (Question ID: 2021_5847) (23 July 2021)FINREP V6301_m: for the rows (010;090;670) the {c010} != empty (Question ID: 2021_5705) (25 June 2021)EBA validation rule v2708_m for DPM 2.6 and 2.7 (Question ID: 2017_3600) (25 June 2021)Reporting the insurance products under the item 150 of the template F 22.02 - Assets involved in the services provided (Question ID: 2014_1537) (25 June 2021)Off-Balance Sheet Exposures in Templates 18 and 19 with respect to Q&A 2013_214 (Question ID: 2014_1055) (25 June 2021)Application of own fund requirements for position risk (CRR Title IV, Chapter 2) to net positions in securitization debt instruments (Question ID: 2021_5729) (25 June 2021)Large Exposures : Mismatch between ITS and DPM v3.0 - C28 column 350 / C29 column 360. (Question ID: 2021_5814) (25 June 2021)Clarification of Value Adjustments according to Art. 111 of CRR2 (Question ID: 2021_5734) (25 June 2021)Reporting of the Securitisation of liabilities in C_14 report (SEC DETAILS) when the ultimate underlying is originally issued by another entity than the reporting institution. (Question ID: 2020_5661) (25 June 2021)Reconciliation between the sum of Total Risk Exposure contributions in {C06.02; c250} and the Total Risk Exposure reported in ({C02.00; r010; c010}). (Question ID: 2020_5612) (25 June 2021)COREP validation rule v3691 (Question ID: 2014_1395) (25 June 2021)Template C32.01. Guidance required for which row to submit commodity assets and liabilities on template C32.01, (Question ID: 2018_4190) (25 June 2021)Clarification of the collateral amounts -validation rules v4759_m & v4774_m (Question ID: 2017_3349) (25 June 2021)Validation rule v3694_s - v0532_m (Question ID: 2014_1388) (25 June 2021)Reporting of the Transactions where cash transfers does not occur (Question ID: 2015_1852) (4 June 2021)Template 32.04 - Sources of Asset Encumbrance (Question ID: 2015_1703) (4 June 2021)F 33.00 - MATURITY DATA (AE-MAT) - Maturity of the encumbered asset (Question ID: 2015_2060) (4 June 2021)Treatment of an asset entitled 'Rent Deposit' (Question ID: 2015_1800) (4 June 2021)Treatment of Financial offsetting of assets and liabilities subject to offsetting, enforceable master netting arrangements and similar arrangements' (Question ID: 2014_1630) (4 June 2021)Reporting of 'Sources of encumbrance' in line with F32.04 (Question ID: 2015_2022) (4 June 2021)Identification of encumbered assets when using collateral pools (Question ID: 2014_1558) (4 June 2021)AE-COL (F 32.02), AE-MAT (F 33.00) (Question ID: 2014_1306) (4 June 2021)Over collateralising on template 35 incorporation of present value of swaps (F35.00) (Question ID: 2014_1155) (4 June 2021)Asset Encumbrance - Treatment of Intraday (Question ID: 2014_1491) (4 June 2021)Short Positions in Asset Encumbrance (Question ID: 2014_946) (4 June 2021)30% shock - template Part C-34.00-AE-CONT 120-020 (Question ID: 2014_1156) (4 June 2021)Pro-rata of pool to work out encumbered and un-encumbered assets (F32.01, F32.03, F32.04, F33.00, F35.00, F36.01). (Question ID: 2014_1154) (4 June 2021)AE: F3201, F3202, F3203 - Discrepancy between taxonomy and ITS (Question ID: 2014_1569) (4 June 2021)Large Exposures : Mismatch between ITS and DPM v3.0 - C28 column 350/C29 column 360. (Question ID: 2021_5814) (21 May 2021)Missing reporting of Securitization under the Internal Assessment Approach in C14.01 template (Question ID: 2020_5549) (30 April 2021)v3078_m - Maximum Amount of Guarantee Given (Question ID: 2020_5634) (30 April 2021)Collateral obtained by taking possession: Classification as Residential or Commercial (Question ID: 2020_5632) (30 April 2021)FINREP – F 01.01 and F 18.00. (Question ID: 2020_5577) (30 April 2021)FINREP Template F 25.01 (Question ID: 2020_5575) (30 April 2021)Minority interests calculation with local transitional requirements (Question ID: 2020_5139) (30 April 2021)National regulation contradicts with Directive 2013/36 - v8714 (Question ID: 2020_5235) (30 April 2021)Consideration of posted variation margin in LRCalc, when conditions of Article 429c(3) point (a) to (e) are met (Question ID: 2020_5617) (30 April 2021)Gross carrying amount of financial instruments measured at FV through other comprehensive income (Question ID: 2017_3318) (30 April 2021)FINREP Taxonomy 2.7 Treatment of ECLs on FVOCI Assets (Question ID: 2017_3146) (30 April 2021)Inconsistency in validation rule v4797_m COREP C14.00 (Question ID: 2020_5077) (30 April 2021)Missing reporting of Securitization under the Internal Assessment Approach in C14.01 template (Question ID: 2020_5549) (30 April 2021)The C 05.01 template seems not compliant with CRR2 (Question ID: 2019_4851) (30 April 2021)Exposure value according to Articles 247(5) and 249(2) CRR2 to be reported in C13.01 column 180 (Question ID: 2019_5048) (30 April 2021)Reporting of template C17.01 (Question ID: 2018_3740) (30 April 2021)C 32.02 - Prudent Valuation: Core approach (PRUVAL 2); column 0160 (IPV Difference) and C 32.03 - Prudent Valuation: Model Risk AVA (PRUVAL 3); column 0110 (IPV Difference Output Testing)) and C 32.04 - Prudent Valuation: Concentrated Positions AVA (PRUVAL 4); column 0100 (IPV Difference) (Question ID: 2019_4924) (30 April 2021)COREP V2.8 - C32.02 - Prudent Valuation : Fall back Approach (Question ID: 2019_4555) (30 April 2021)Diversification benefits of upside uncertainty in column 0120 C 32.02 (Question ID: 2019_4626) (30 April 2021)C 32.02 - Prudent Valuation: Core approach (PRUVAL 2); column 0260 (DAY1 P&L) and C 32.03 - Prudent Valuation: Model Risk AVA (PRUVAL 3); column 150 (DAY1 P&L) (Question ID: 2019_4923) (30 April 2021)Basis of reporting value - C 04.00 row 840 - Own funds based on Fixed Overheads (Question ID: 2014_1574) (30 April 2021)Col 040 of Corep: C 32.04 - Prudent Valuation: Concentrated Positions AVA (PRUVAL 4) report (Question ID: 2019_4519) (30 April 2021)EBA validation rule v7365_m (Question ID: 2020_5402) (19 March 2021)Validation rule (taxonomy 2.6) e4902_n about the risk weighted exposure for Equity in CR SA (Question ID:2017_3414) (19 March 2021)Updated: Operational Risk - Gross Losses & Rapidly recovered loss events (Question ID: 2020_5261) (15 October 2021)Validation rules v5267_m up to v5279_m (Question ID: 2018_3852) (19 March 2021)Sign Convention (Question ID: 2014_1625) (19 March 2021)FORBERANCE CLASSIFICATION (Question ID: 2015_1842) (19 March 2021)Treatment of deducted exposures in the calculation of memo items “Risk-weighted exposure amount under SEC-ERBA” and “Risk-weighted exposure amount under SEC-SA” ({C14.01 c447} and {C14.01 c448} respectively) (Question ID: 2020_5422) (19 March 2021)Validation rules V_7329; V_7403 and V7409 (Question ID: 2020_5277) (19 March 2021)Sign convention for "Credit risk adjustments during the current period" {C14.00 c225} and definition of "current period" (Question ID: 2020_5421) (19 March 2021)EBA validation rule v5313_m and v5315_m don`t work in Tax 2.9 (Question ID: 2020_5274) (19 March 2021)COREP C17.01 - Consistency of the EBA Taxonomy control v5839_m (Question ID: 2020_5434) (19 March 2021)Template FinRep F01.03 Balance sheet Statement - Equity (Question ID: 2018_3805) (19 March 2021)FINREP Template 25.01 FX results and vintage buckets (Question ID: 2020_5456) (19 March 2021)LtV calculations in FINREP (Question ID: 2020_5457) (19 March 2021)Validation rule v1251_m FINREP Taxonomy 2.8/2.9 (Question ID: 2020_5279) (19 March 2021)IFRS 9, validation rules v6012_m, v6013_m and v6014_m (Question ID: 2018_3930) (19 March 2021)Annex V reference to ESRB Recommendation on closing real estate data gaps (Question ID: 2020_5458) (19 March 2021)F 04.04.1, v5662_s. (Question ID: 2018_3876) (19 March 2021)Clarification of F 24.01, row 0310 (Question ID: 2019_5066) (19 March 2021)FINREP Loan commitments, financial guarantees and other commitments given (Question ID: 2020_5495) (19 March 2021)Validation rule eba_v6295_m (Question ID: 2020_5120) (19 March 2021)References for row 096 “Deferred Tax Assets subject to a risk weight of 250 %” of table c04.00 in Reg. 680/2014 (Question ID: 2019_4728) (19 March 2021)Reporting of margins in C34.02 and in C34.08 under OEM and simplified SA-CCR methods (Question ID: 2020_5508) (19 March 2021)Failed XBRL rule v5713_s: [F 46.00 (r100;110;140, c010;020)] {F 46.00} <= 0 (Question ID: 2020_5301) (19 March 2021)Number of Collateral obtained by taking possession, F 25.02.b - Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) (Question ID: 2020_5248) (19 March 2021)Reporting of International Organizations not treated as sovereign in template C43 (Question ID: 2020_5309) (19 March 2021)FinRep Table 26: Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures (Question ID: 2020_5239) (19 March 2021)EBA/ITS/2020/05 - COREP-Template 35.03 (Question ID: 2020_5509) (19 March 2021)EBA/ITS/2020/05 - COREP 35.03, p.72, EBA analysis (Question ID: 2020_5510) (19 March 2021)Reporting of positions in a securitisation that has not achieved SRT in C14.01. (Question ID: 2020_5252) (19 March 2021)Validation Rule on C 09.02 Template - V4787 (Question ID: 2020_5338) (19 March 2021)Fair value changes of the hedged items in portfolio hedge of interest rate risk in Prudent Valuation (Question ID: 2020_5303) (19 March 2021)FINREP Payment services Template 22.2 (Question ID: 2020_5399) (19 March 2021)Reporting of the group of connected clients in C27 Identification of the counterparty (LE1) when the national reporting system DOES NOT provide a unique code for the group of connected clients (Question ID: 2016_2888) (5 March 2021)Reporting the customer resources distributed but not managed under the item 130 of the template F 22.02 - Assets involved in the services provided (Question 2014_1535 ) (5 March 2021)Definition of the elements to be included in each type of Assets (Question ID: 2017_3334) (5 March 2021)Reporting the unit – linked insurance products (insurance products with investment component) under the items related to the customer resources distributed but not managed in the template F 22.02 - Assets involved in the services provided (Question ID: 2014_1536) (5 March 2021)Reporting the central administrative services for collective investment under the item 100 of the template F 22.02 - Assets involved in the services provided (Question ID: 2014_1533) (5 March 2021)Definition of "location" (Question ID: 2014_1528) (5 March 2021)Embedded forbearance clauses (Question ID: 2014_1411) (5 March 2021)Refinancing (Question ID 2014_1412) (5 March 2021)Application of requirements on a consolidated basis to a stand-alone bank in a Member State owned by a financial holding institution in another Member State and by a third-country bank: submission of FINREP on a consolidated basis. (Question ID: 2014_1504) (5 March 2021)LR1 on alternative treatment of the exposure measure - accounting balance sheet value (Question ID: 2014_1131) (5 March 2021)Domestic - non-domestic distinction in Corep and Finrep (Question ID: 2017_3309) (5 March 2021)Instruction on reporting of other transferable assets (Question ID: 2014_1216) (5 March 2021)Validation rule original exposure pre conversion factors (Question ID: 2014_1631) (5 March 2021)Partial and full write-off reporting in COREP (Question ID: 2014_1076) (5 March 2021)Incorrect validation rule - deposits guarantee scheme (Question ID: 2017_3502) (4 December 2020)Validation rules v2815_m to v2823_m between FINREP and AE (Question ID: 2019_4744) (4 December 2020)Credit for consumption (Question ID: 2020_5167) (4 December 2020)Reporting of the Undrawn limits of credit cards and overdrafts in F09.01.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given (Question ID: 2020_5159) (4 December 2020)EBA validation rule v4859_m: [C 24.00 (c030;040;050;060)] {r100} <= {r030} + {r060} + {r080} + {r090} (Question ID: 2020_5082) (4 December 2020)Counterparty breakdown - classification based by immediate counterparty (Question ID: 2019_5061) (4 December 2020)Treatment of secured lending or capital market-driven transactions that would require an outflow rate higher than 25 % but they have been closed with eligible counterparties (Question ID: 2019_5036) (11 September 2020)Treatment of fiduciary assets for the purpose of asset encumbrance reporting (Question ID: 2019_4969) (11 September 2020)Failed validation checks due to the implementation of a new separate line item ‘cash contributions to resolution funds and deposit guarantee schemes’ (r385) in template F 02.00 and missing consistent change in template F 20.03 under DPM 2.9 (Question ID: 2019_4943) (11 September 2020)Classification of collective investment undertakings (Question ID: 2019_4894) (11 September 2020)Collateral swaps with domestic central bank (Question ID: 2019_4879) (11 September 2020)FINREP validation rule v5284_m (Question ID: 2019_4847) (11 September 2020)Are Validation rules v6263_m & v6264_m correct? (Question ID: 2019_4746) (11 September 2020)Reporting of QCCP exposures be reported in template C07.00a – validation rule e4895_n (Question ID: 2017_3353) (11 September 2020)Substitution approach for exposure and guarantor under different approaches (Question ID: 2017_3335) (11 September 2020)Continuous call option in AT1 instruments (Question ID: 2014_1057) (11 September 2020)CR IRB template – inclusion of haircut exposure value (Question ID: 2015_1868) (24 July 2020)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 (Question ID: 2019_4749) (17 July 2020)FINREP Validation rule v2822_m (Question ID: 2019_4611) (17 July 2019)COREP C 14.00 template - Consistency of the EBA taxonomy control v4801_m (Question ID: 2019_4535) (17 July 2020)Reporting of gains/losses other than dividends for investments in subsidiaries, associates and joint ventures (F 02.00). (Question ID: 2019_4621) (19 June 2020)Profit or loss on de-recognition of investment in subsidiaries, joint ventures and associates (Question ID: 2018_4156) (19 June 2020)Pre IFRS 9 Finrep - Template F07.00 reporting values as net or gross (Question ID: 2018_4015) (19 June 2020)Timing of recognition of year-end profits in CET1 for the purpose of COREP reporting and Pillar 3 disclosure (Question ID: 2018_4085) (15 May 2020)[eba_v1042_m] f16.01 (Question ID: 2018_4434) (8 May 2020)Validation rule on C_05.01 template - V0193_M (Question ID: 2018_4256) (8 May 2020)Validation rules v2.8.1 (Question ID: 2019_4803) (8 May 2020)Funding plan validation error v6223_m (Question ID: 2019_4727) (8 May 2020)EBA_v6217-6222 and EBA_v6224-622; EBA_v6230 validation rules (warnings) implementation (Question ID: 2019_4640) (8 May 2020)Validation rule v6405_m (Question ID: 2019_4778) (8 May 2020)NSFR calculation - deposits (Question ID: 2019_4804) (8 May 2020)2% threshold in template C.09.04 (Question ID: 2019_4474) (8 May 2020)FINREP F01.03, F02 and F46 checks (V1226_m and V0786_m) (Question ID: 2019_4612) (8 May 2020)Validation rule v5713_s DPM2.8 FINREP F 46.00 (Question ID: 2019_4591) (8 May 2020)Consistency of COREP validations rules e4896_n & e4895_n (Question ID: 2017_3561) (8 May 2020)Reporting of contributions to the default fund of a CCP (Question ID: 2019_4563) (8 May 2020)Two validation rules on "Treasury shares" no more available considering the cancellation of another validation rule on the same matter (Question ID: 2016_2573) (13 December 2019)Mortgages as the real estate collateral received to be included in template AE-COL (Question ID: 2015_2217) (13 December 2019)FINREP - Contents of template F 40.1 Group structure "entity-by-entity" - Col 160 "Carrying amount" should be higher than 0 (Question ID: 2015_2170) (13 December 2019)Consistency between validation rule V3933 and paragraph IAS39 - 89A (Question ID: 2015_2215) (13 December 2019)FINREP – Non-performing probation period start date on forborne exposures (Question ID: 2015_2146) (13 December 2019)FINREP Template F 16.07 - Accumulated Impairment (Question ID: 2015_2143) (13 December 2019)Large Exposures Reporting (Question ID: 2015_2086) (13 December 2019)FINREP Template F 40.01 (Question ID: 2015_2141) (13 December 2019)Treatment of ‘short-term’ exposures - Trattamento delle esposizioni a “breve termine" (Question ID: 2015_1839) (13 December 2019)FINREP Template 19 - column 050 - of which: Performing forborne exposures under probation (Question ID: 2015_2056) (13 December 2019)FINREP Templates F 01.02 and F 43.00 (Question ID: 2015_2140) (13 December 2019)Forbearance of Non-performing Exposures (Question ID: 2015_1838) (13 December 2019)Reporting on "collateral received" and "financial guarantees received" in columns 170 and 180 of template F 19.00 (Question ID: 2015_1880) (13 December 2019)F 12.00 - changes of counterparty sector (Question ID: 2015_1844) (13 December 2019)Validation rules v1026_m to v1029_m and v1372_m to v1376_m. (Question ID: 2015_1749) (13 December 2019)Template C 08.02 - Col 080 has Missing 'CRM Effects/Collateral' dimension (Question ID: 2014_1464) (13 December 2019)Forborne performing/classificazione cliente - Forborne performing / client classification (Question ID: 2015_1841) (13 December 2019)Inconsistencies in FINREP validation rules F01.01 versus F04.03 (Question ID: 2014_1666) (13 December 2019)Reporting of overdue factoring contracts (Question ID: 2015_1804) (13 December 2019)FINREP template 9.2 (Question ID: 2014_1661) (13 December 2019)FINREP template F 18.00 Information on performing and non-performing exposures – applicable approaches (Question ID: 2014_925) (13 December 2019)IFRS 9, validation rule v6030_m (Question ID: 2018_3835) (22 November 2019)Reporting the gross carrying amount of the credit-impaired financial assets measured at amortised cost (other than purchased or originated credit-impaired financial assets), in the context of the new FINREP framework, as provided for in the Regulation (EU) 2017/1443 (Question ID: 2017_3553) (11 October 2019)Forbearance - past term interest only mortgages (Question ID: 2015_2474) (4 October 2019)Reporting of securitisation instruments in FINREP templates F 04.01 – F 04.04 (Question ID: 2017_3477) (4 October 2019)FINREP Group Structure Template 40.02 (Question ID: 2016_2670) (4 October 2019)FINREP -contents of template F40.01 Group Structure (Question ID: 2016_2820) (4 October 2019)“Past due” columns: How to count number of days for “1 year” and “5 years” past due? (Question ID: 2017_3301) (4 October 2019)Reporting classification of exposures to regional governments and local authorities and public sector entities (Question ID: 2017_3603) (4 October 2019)It's not clear whether on above mentioned rows asset-backed securities or securitisations need to be reported. (Question ID: 2015_1999) (4 October 2019)Reporting of the interest income and interest expense from hedging derivatives (Question ID: 2017_3601) (4 October 2019)Template F 31.00 Related parties column 010 and column 020 (Question ID: 2016_3032) (4 October 2019)Reporting of transfer between capital surplus (share premium) and retained earnings in FINREP F 46 template. (Question ID: 2017_3504) (4 October 2019)Leased assets residual value under standardised method (Question ID: 2016_3072) (4 October 2019)C 14.00 (SEC DETAILS) - column 050 (Question ID: 2017_3320) (4 October 2019)FINREP - Forborne Exposures (Question ID: 2015_2450) (4 October 2019)Precisions on the Entity Code on COREP Solva Group (C06.02) and FINREP F40.01 (Question ID: 2017_3390) (4 October 2019)Exit criteria from non-performing forborne category (Question ID: 2015_2429) (4 October 2019)Disclosure of the difference between the fair value of a loan portfolio acquired/originated by a Bank and its contractual value (Question ID: 2017_3431) (4 October 2019)Promise to pay and financial difficulties (Question ID: 2017_3463) (4 October 2019)Exit Criteria NPE (Question ID: 2015_2378) (4 October 2019)FinRep Table 2: Interest income & Expense: Derivatives – Hedge accounting, interest rate risk (Question ID: 2015_2284) (4 October 2019)Large Exposures Reporting of Volatility Haircut applied to Exposure Value (Question ID: 2014_1327) (4 October 2019)Definition of "hybrid contracts" in FINREP template F 08.01 (Question ID: 2017_3476) (4 October 2019)Reportiong of past due exposures (Question ID: 2015_2137) (4 October 2019)Trades receivables towards Central Banks (Question ID: 2015_2546) (4 October 2019)Reporting of assets credit-impaired at purchase within template F 04.03.1 and F 04.04.1 (Question ID: 2017_3410) (4 October 2019)Transferred financial assets Template 15 (Question ID: 2016_2926) (4 October 2019)Template F 16.04 line row 070 – relevance for nGAAP (Question ID: 2017_3578) (4 October 2019)Reserves of Equity Accounted Entities (Question ID: 2017_3374) (4 October 2019)Realization of developers' collaterals and re-classification of developers into performing status (Question ID: 2018_3747) (4 October 2019)Validation rule e4898_n (Question ID: 2017_3548) (13 September 2019)Counterparty classification of the ESM and the ESFS (Question ID: 2018_4282) (6 September 2019)Conditions for the filling of template C 33.00 (Question ID: 2018_4072) (6 September 2019)Incorrect validation rule v4456_m (Question ID: 2018_3950) (6 September 2019)Proposals for mortgage credit extension described in Article 14 of the Directive 2014/17/EU as off-balance sheet exposures (Question ID: 2017_3376) (26 July 2019)FINREP: COUNTERPARTY BREAKDOWN: HOUSEHOLDS (Question ID: 2015_2368) (12 July 2019)Development Banks in the template C 33.00 General Government Exposure (Question ID: 2018_4276) (12 July 2019)COREP C06.01 template - Consistency of the EBA taxonomy control v6288_m (Question ID: 2019_4537) (12 July 2019)C 17 template (Question ID: 2018_4208) (12 July 2019)Adjustments due to IFRS 9 transitional arrangements included in RWAs and interaction with validation rule v3689_s in template C5.01. (Question ID: 2018_4189) (12 July 2019)Securitisations reporting in C 09.04 for v 2.8 (Question ID: 2018_4408) (7 June 2019)Accumulated other comprehensive income in template C.01.00 (Question ID: 2018_4116) (7 June 2019)Low Credit Risk Template 4.4.1 and 4.3.1 (Question ID: 2017_3594) (7 June 2019)Finrep Solo GAAP: The following validation rules v5476_m until v5489_m are missing the column "Accumulated negative value adjustments on LOCOM assets - credit risk induced" (Question ID: 2018_4335) (7 June 2019)Validation rule v1088_m (Question ID: 2019_4464) (7 June 2019)Reporting of fees and levies in FINREP template F 02 (Question ID: 2017_3574) (7 June 2019)Validation rule v0853_m - Framework release 2.8 (Question ID: 2018_4355) (7 June 2019)Breakdown of exposures by residual maturity (Question ID: 2018_4164) (10 May 2019)Template C70.00: Clarification needed about treatment of non working days (Question ID: 2016_2936) (28 May 2019)Validation rule v0682_m - DPM 2.7.0.1 (Question ID: 2018_3992) (10 May 2019)Validation rule on C_05.01 template - v4889_m (Question ID: 2018_4258) (12 April 2019)Validation rules v5434_m to v5447_m in DPM 2.7.0 (Question ID: 2018_3898) (12 April 2019)Is a gradual reduction of the overdraft facility with a current account a forborne measure? (Question ID: 2018_4346) (12 April 2019)Is the validation rule for Finrep (DPM 2.7) v5510_m, correct? (Question ID: 2018_3975) (12 April 2019)Validation rule on C_17.01 template - v5839_m (Question ID: 2018_4259) (12 April 2019)Suspect wrong validation rule Finrep (DPM 2.7), F18: v5517_m, v5461_m, v5503_m and v5531 (Question ID: 2018_3970) (15 March 2019)Clarifying the Impact of the new securitisation framework on template C 14.00 (Question ID: 2018_4005) (15 March 2019)COREP template C 05.01-validation rule v0269 (Question ID: 2018_4066) (15 March 2019)FINREP Validation rule v5116_m (Question ID: 2018_3991) (15 March 2019)Finrep validation rules of F 02.00 and F 16.01 (Question ID: 2018_4009) (15 March 2019)COREP Template C 25.00.Validation rule v0641_m (Question ID: 2018_4146) (15 March 2019)Reactivation of v0191_m as of v2.7. (Question ID: 2018_3887) (22 February 2019)Treatment of off-balance sheet exposures measured at reporting date at fair value trough P&L in templates F 18.00 and F 19.00 (Question ID: 2018_3912) (22 February 2019)New risk weights for exposures to central governments or central banks not applicable in DPM 2.7 for C 07.00 (Question ID: 2018_3947) (22 February 2019)DPM2.7.0.1 validation rules v5228_m,v5229_m,v_5231_m,v5235_m across template F18.00a, F04.04.1 (Question ID: 2018_3842) (11 January 2019)Validation rules on template F 18.00 comparing with F 04.04.1 and F 01.01 (Question ID: 2018_3792) (11 January 2019)Validation rule v6063_m in v2.7.0.1 (Question ID: 2018_3963) (11 January 2019)IFRS 9, validation rule v2776_m (Question ID: 2017_3591) (11 January 2019)Clarification "Other collateralized loans" template F 05.01 (Question ID: 2018_3793) (11 January 2019)Reporting of financial asset sales and write-offs in FINREP template F 02.00 (Question ID: 2018_3716) (14 December 2018)IFRS 9, validation rule v1386_m (Question ID: 2017_3618) (9 November 2018)Validation Rules v5014_m and v5015_m for FinRep nGAAP (v2.6) (Question ID: 2017_3527) (9 November 2018)C 08.01 - validation rule v5739_h (applicable as of v2.7) (Question ID: 2018_3774) (9 November 2018)FINREP. Validation rule v5468_m (Question ID: 2018_3884) (9 November 2018)FINREP Template 13.2 and 13.3 (Question ID: 2014_1094) (25 November 2016)Treatment of cases spanning more than one year in Own Funds templates (Annex I - Reporting on own funds and own funds requirements) - Six month tables (Question ID: 2014_1694) (14 October 2016)Group Solvency report: The content of the column 390 "Contributions to consolidated result" of the Group Solvency report (Question ID: 2014_1398) (14 October 2016)Validation Rules: v0219_m, v0221_m (Question ID: 2014_1093) (14 October 2016)Deferred tax assets that rely on future profitability and that arise from temporary differences (Question ID: 2013_225) (14 October 2016)FINREP reporting requirements (Question ID: 2014_1128) (25 November 2016)FINREP template F 40.01 - Group Structure Listing - Entity by Entity (Question ID: 2014_1222) (25 November 2016)Group Solvency report: Reporting of the columns 300 to 350 and columns 360 to 400 (Question ID: 2014_1396) (14 October 2016)Template C 09.02 (CR GB2) - Row 040 Specialised lending under the slotting criteria (Question ID: 2014_1185) (14 October 2016)F 09.02 & F 13.01: Maximum amount of the guarantee that can be considered (Question ID: 2014_1129) (14 October 2016)FINREP - F 09.02 Loan commitments, financial guarantees and other commitments received (Question ID: 2014_1065) (14 October 2016)Classification of forborne exposure to non-performing (Question ID: 2014_736) (22 August 2014)Identifying the forborne exposures (Question ID: 2013_562) (4 April 2014)Validations (Question ID: 2014_709) (23 May 2014)Format of NACE code to be reported (Annex IX, 5. LE1 template identification of the counterparty, instruction to column 060 NACE code) (Question ID: 2013_493) (21 March 2014)FINREP Reporting - Cumulative from ARD or period-on-period (Question ID: 2013_619) (30 April 2014)Table 7 Validation (Question ID: 2013_603) (30 April 2014)Reporting of the net DTA that are dependent on future profitability and arise from temporary differences that are not deducted and will be risk weighted at 250% (Question ID: 2013_390) (21 March 2014)Allocation of the collective impairment allowances (Question ID: 2013_201) (14 March 2014)Missing LEI code (Question ID: 2013_333) (7 March 2014)COREP: CR GB 3 Template (Question ID: 2013_107) (14 February 2014)FINREP: F12 Movements in allowances for credit losses and impairment of equity instruments - Col 020 to 060 - Breakdown by counterparty (Question ID: 2013_83) (14 February 2014)Annex III F20.4 row 210 Of which: Commercial immovable property (Question ID: 2013_216) (14 February 2014)C 09.04, row 010, column 010 - Exposure value under the standardised approach for relevant credit exposures (Question ID: 2016_3026) (3 February 2017)Article 99 - Q&A from year 2017Article 99 - Q&A from year 2016Article 99 - Q&A from year 2015Article 99 - Q&A from year 2014EBA COREP Validation Rules on C 05.01 (Question ID: 2018_3709) (18 May 2018)Funding Reliances - Table 2A1 - Insured and unsinsured deposits and uninsured deposit-like financial instruments (P 02.01) (Question ID: 2017_3255) (15 June 2018)Is validation rule v3897_s correct and shall be strictly adhered to? (Question ID: 2014_1204) (14 October 2016)Design of Templates for 3-year horizon (Question ID: 2015_2127) (29 July 2016)FINREP - Reporting of accumulated changes in fair value due to credit risk and FINREP sign convention (Question ID: 2015_2034) (26 June 2015)FINREP - reporting of negative interest (Question ID: 2015_1940) (22 May 2015)Exit criteria for performing exposure under probation that has been reclassifiied to non-performing because it has been re-forborne or is more than 30 days past-due (Question ID: 2014_886) (3 October 2014)Financial Difficulties (Question ID: 2014_1493) (28 November 2014)Validations FINREP (Question ID: 2014_890) (22 August 2014)Table 14 - Fair Value Hierarchy (Question ID: 2013_595) (25 April 2014)FINREP, NACE codes (Question ID: 2013_559) (4 April 2014)Validation Rules FINREP - COREP (Question ID: 2013_612) (30 April 2014)Validation Rules (Question ID: 2013_601) (30 April 2014)FINREP Reporting for firms with Accounting Reference Date other than 31 December (Question ID: 2013_147) (14 February 2014)Movements in allowances (Question ID: 2013_326) (21 March 2014)COREP: 'residence of the obligor' for the purposes of the CRGB1 template for supranational organisations and multilateral development banks (Question ID: 2013_143) (14 February 2014)Where to report Retail card operations, card fees and acquiring fees (Question ID: 2013_331) (7 March 2014)FINREP - F10 Derivatives - Trading - "Economic hedges" (Rows 020, 080, 140, 200, 260 and 280) (Question ID: 2013_82) (14 February 2014)Financial guarantees received and other commitments received (F 09.02) (Question ID: 2013_214) (14 February 2014)Applicability of Own Funds Reporting Requirements to Investment Firms Out of Scope (Question ID: 2013_37) (31 October 2013)Obligors for total exposures in template CR IRB 1 (Question ID: 2014_1540) (3 February 2017)Annexes I & II, C 18.00, validation rules v4850_m and v4851_m. (Question ID: 2018_3682) (18 May 2018)Reporting of funding, obtained to supply credit to the real economy, and validation rule v4137_m (Question ID: 2016_2568) (15 June 2018)Template F 22.01: Fee and commission income and expenses by activity (Question ID: 2014_1219) (14 October 2016)The approach that AMA credit institutions should use when determining the relevant indicator in order to fill in C 16.00 - Operational risk template. (Question ID: 2014_1448) (13 March 2015)FINREP Template F20.4 (r210,r230) (Question ID: 2014_864) (22 August 2014)Non-performing exposures - Cash balances at central banks, Non-current assets held for sale (Question ID: 2014_1106) (14 November 2014)Validation Rules (Question ID: 2013_663) (22 August 2014)Validation Rule (Question ID: 2013_609) (30 April 2014)Validation Rule (Question ID: 2013_600) (30 April 2014)COREP CA1: Reference to CRR Art 3 is unclear (Question ID: 2013_146) (14 February 2014)Counterparty breakdown (Question ID: 2013_325) (21 March 2014)Remittance dates in case of an accounting year-end which deviates from the calendar year (Question ID: 2013_142) (14 February 2014)Interpretation of domestic (Question ID: 2013_330) (7 March 2014)COREP: Validation rules on draft ITS for C19.00 (MKR SA SEC) (Question ID: 2013_102) (14 February 2014)Discrepancy between taxonomy expectation and ITS (Question ID: 2014_838) (5 September 2014)FINREP - F8.1 Breakdown of financial liabilities by product and by counterparty sector - "Repurchase agreements" (Rows 100, 150, 200, 250, 300 and 350) (Question ID: 2013_81) (14 February 2014)Specifying default fund contribution or risk weights in C07.00 and connection to C02.00. (Question ID: 2013_209) (14 February 2014)F 07.00: Validation Rules v0817_m, v0818_m, v0822_m, v0823_m, v0824_m (Question ID: 2014_1331) (14 October 2016)Inconsistencies in FINREP validation rules for Allowances and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments (F31.01) (Question ID: 2014_1665) (26 June 2015)Scope of application of FINREP (Question ID: 2013_433) (17 October 2014)Validation Rule (Question ID: 2013_606) (29 August 2014)Content of "accumulated changes in fair value due to credit risk" in template F 16.05 (Question ID: 2014_1109) (3 October 2014)Reporting of exposures lower than 300 million EUR (Question ID: 2013_585) (11 April 2014)Reconciliation between accounting and CRR scope of consolidation when no accounting scope exists (Question ID: 2013_636) (30 April 2014)Cash and cash balances at central banks' (Question ID: 2013_608) (30 April 2014)Clarification on cleared OTC derivatives (Question ID: 2013_560) (30 April 2014)Changes in fair value due to credit risk (Question ID: 2013_321) (21 March 2014)FINREP: Counterparty classification of European institutions (Question ID: 2013_139) (14 February 2014)Reconciliation of assets and liabilities in reinsurance and insurance contracts (Question ID: 2013_329) (7 March 2014)FINREP - Contents of template 41.2 Use of the fair value - Crossing col 030 "Hybrid contracts" / Row 020 "equity instruments" (Question ID: 2013_97) (14 February 2014)Annex XV Validation formulae (Question ID: 2014_854) (5 September 2014)FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 310 "project finance loans" (Question ID: 2013_80) (14 February 2014)FINREP: F07.00 reporting of past due assets (Question ID: 2013_194) (14 February 2014)Material holdings and deferred tax below the deduction threshold (Question ID: 2013_670) (14 October 2016)Inconsistency between validation rule v0620_m from Annex XV (Validation Formulae) and the hierarchy definition for TR1 in template C 21.00 (Question ID: 2014_788) (23 October 2015)Forborne exposures, Template 19, column 110 (Question ID: 2014_1031) (8 May 2015)Error in validation v0623_m (C.21.00 - MKR SA EQU) (Question ID: 2014_1374) (27 March 2015)Residence of the counterparty - short positions (Question ID: 2014_888) (19 December 2014)Validation Rule (Question ID: 2013_605) (29 August 2014)Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution's CET1 capital (Question ID: 2014_1037) (26 September 2014)Audit of the FINREP figures (Question ID: 2014_834) (22 August 2014)Accounting Scope of Consolidation (Question ID: 2014_1012) (25 July 2014)Allocation of loans and advances secured by more than one type of collateral in F 05.00 Breakdown of loans and advances by product (Question ID: 2013_685) (27 June 2014)Change in Fair Value (Question ID: 2013_549) (4 April 2014)Reporting SME-supporting factor as an 'of which' of SMEs (Question ID: 2013_309) (21 March 2014)Reporting of information with geographical breakdown (Question ID: 2013_391) (7 March 2014)FINREP: Definition of Credit institutions and Other financial corporations (Question ID: 2013_137) (14 February 2014)FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 160 "Carrying amount" (Question ID: 2013_96) (14 February 2014)Derivatives reporting in stable funding (Question ID: 2013_348) (14 February 2014)C0700: Descrepancy between Taxonomy and ITS (Question ID: 2014_833) (5 September 2014)The 3 largest material currencies in the structural currency mismatches tables (P 02.06) of funding plan report (Question ID: 2015_2329) (29 July 2016)FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 260 "Advances that are not loans" (Question ID: 2013_79) (14 February 2014)Statement of Profit or Loss (Question ID: 2014_1002) (8 May 2015)Scope of application of the new FINREP framework (Question ID: 2013_196) (10 October 2014)Scope for probation period (Question ID: 2014_878) (27 March 2015)Validation Rule (Question ID: 2013_604) (29 August 2014)Leverage Ratio, form 46.00 (Question ID: 2014_827) (22 August 2014)Template 5 - Missing Validation Rule (Question ID: 2013_607) (27 June 2014)FINREP Table F 13.03 Collateral obtained by taking possession (tangible assets) accumulated (Question ID: 2013_684) (30 April 2014)Financial assets impairment (Question ID: 2013_200) (21 March 2014)ITS reporting - Group Solvency - Applicable only at top conso level (Question ID: 2013_377) (7 March 2014)Reporting of notional amount for the derivatives hedging different risks (table 11.1 FINREP) (Question ID: 2013_316) (7 March 2014)FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee" (Question ID: 2013_95) (14 February 2014)Reporting frequency for template C17.00 Op risk details (Question ID: 2013_285) (14 February 2014)LABEL DISCREPANCY (Question ID: 2014_832) (5 September 2014)FINREP - F7 Financial assets subject to impairment that are past due or impaired (+ template 5) - Row 200 "On demand [call] and short notice [current account]" (Question ID: 2013_78) (14 February 2014)FINREP: Counterparty breakdown - hospitals, schools, social secretaries (Question ID: 2013_184) (14 February 2014)Reporting of Treasury bills (henceforth T-bills) in template F 01.01 (Question ID: 2016_2962) (3 February 2017)CA3 - rows 110 and 120 (Question ID: 2014_1136) (14 October 2016)Related party balances (Question ID: 2014_999) (31 July 2015)Clarification of EBA answer published for Q&A 2014_1000 (Question ID: 2015_1878) (27 March 2015)Geographical Breakdown (Question ID: 2014_1019) (26 September 2014)Validations (Question ID: 2014_815) (22 August 2014)Definition of collateral for Table F32.02 and clarification of table structure (Question ID: 2013_675) (30 April 2014)Table F 02.00 and Table F 43.00 - cross validation of Provisions charge (Question ID: 2013_634) (30 April 2014)Financial assets impairment (Question ID: 2013_199) (21 March 2014)Definition of Custody assets 'entrusted to other entities' (Table 22.2) (Question ID: 2013_313) (7 March 2014)FINREP - Contents of template 40.2 Group structure "instrument-by-instrument" (Question ID: 2013_93) (14 February 2014)C21 Additional requirements for options (non-delta risks) : reporting requirements (Question ID: 2014_829) (5 September 2014)FINREP - F7 Financial assets subject to impairment that are past due or impaired - Column 110 "Accumulated write-offs" (Question ID: 2013_77) (14 February 2014)Legal reference to Article 39 of Regulation (EU) No 575/2013 (CRR) in row 020 ‘Deferred tax assets that do not rely on future profitability' in template C 04.00 of Annex II of Regulation (EU) 680/2014 (ITS on supervisory reporting),. (Question ID: 2016_2724) (3 February 2017)Funding Plans: Table 2C (P 02.06) - Gradation of currencies in the taxonomy (Question ID: 2014_1521) (29 July 2016)Row 030 C07.00 reported also for exposure class of protection provider (Question ID: 2014_1419) (2 October 2015)Validation Rule (Question ID: 2013_602) (29 August 2014)CR GB 2 - Row 140 - Total exposures (Question ID: 2014_959) (26 September 2014)FINREP: F8.1 Breakdown of financial liabilities by product and by counterparty sector (Question ID: 2013_140) (21 March 2014)FINREP - template F14 changes for the period (Question ID: 2013_126) (14 February 2014)Reporting of Off Balance Sheet Activities (Table 22.2) (Question ID: 2013_312) (7 March 2014)FINREP - Template 40 Group structure (40.1 "entity-by-entity" - 40.2 "instrument-by-instrument") - Notion of Group scope (Question ID: 2013_92) (14 February 2014)Group solvency template - columns 300 until 340 (Question ID: 2013_263) (14 February 2014)Inconsistency between taxonomy and ITS - report CR SA (Question ID: 2014_825) (5 September 2014)FINREP: F1.3 Equity - Row 070 "Other equity instruments issued" (Question ID: 2013_75) (14 February 2014)FINREP: F1.1. row 040 "other demand deposits" (Question ID: 2013_180) (14 February 2014)FINREP application date and report submission postponement to Q3 2014 (Question ID: 2013_118) (20 August 2013)Reporting of collective allowances for incurred but not reported losses on non-performing exposures in FINREP F 18.00 and F 19.00 templates (Question ID: 2016_2887) (3 February 2017)Funding plans projection horizon for the June 2015 reference date (Question ID: 2015_2048) (29 July 2016)Statement of Profit or Loss (Question ID: 2014_1001) (29 May 2015)Wrong member in the taxonomy categorization for 'Type of risk' dimension in column 040 of template F 13.01 (Question ID: 2014_789) (22 August 2014)Subordinated Debt holdings (Question ID: 2013_547) (21 March 2014)Reporting of "instrument-by-instrument" (Question ID: 2013_344) (14 March 2014)Distribution in columns 040-070 in Geographical Breakdown (Question ID: 2013_347) (7 March 2014)FINREP Loan commitments, financial guarantees and other commitments received (Question ID: 2013_125) (14 February 2014)Reporting currency - Table 40.1 (Question ID: 2013_311) (7 March 2014)FINREP - Contents of template 31.1 Related parties: amounts payable to and amounts receivable from (+ template 31.2) - Column 020 "subsidiaries" et Column 050 "other related parties" (Question ID: 2013_91) (14 February 2014)COREP: C05.01 Transitional Adjustments Reciprocal Cross Holdings - Residual amounts of CET1 to be deducted from AT1 and T2 (Question ID: 2013_74) (14 February 2014)FINREP: Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net (Question ID: 2013_178) (14 February 2014)FINREP: Requirement to submit financial information (Question ID: 2013_119) (31 October 2013)Which amount should be reported in template C 22.00, column 020 and 030 - all positions? (Question ID: 2016_2900) (3 February 2017)Validation Rule v0629_m (Question ID: 2014_1107) (14 October 2016)F18 & F19 Commercial Real Estate (Question ID: 2014_1006) (29 May 2015)Statement of profit or loss (Question ID: 2014_1000) (27 February 2015)Template C18.00 - Market Risk: Standardised Approach for Position Risks in Traded Debt Instruments (MKR SA TDI) (Question ID: 2013_530) (21 March 2014)Memorandum items in credit risk SA (Question ID: 2013_346) (7 March 2014)FINREP - template F. Loans and advances by product, by collateral and by subordination (Question ID: 2013_124) (14 February 2014)FINREP - Contents of template 22.1 Fee and commission income and expenses by activity (+ template 22.2) - Row 140 "Customer resources distributed but not managed [by type of product]" (Question ID: 2013_90) (14 February 2014)Does the "Excess of deduction from AT1 items over AT1 Capital" used for the calculation of the 17.65% threshold include the transitional additions for grandfathered instruments and instruments issued by subsidiaries (Question ID: 2013_256) (14 February 2014)FINREP: Reporting of insurance subsidiaries (Question ID: 2013_70) (14 February 2014)Level of application of the new FINREP framework (Question ID: 2013_197) (20 December 2013)COREP C 17.00 - operational risk / losses to be reported (Question ID: 2016_2874) (3 February 2017)Clarification on Funding Plans significant currencies criteria (Question ID: 2015_2388) (29 July 2016)Start of Probation Period (Question ID: 2014_1018) (16 January 2015)Inconsistency between the definition of "accumulated impairment" in paragraphs 46 and 161 Question ID: 2014_926) (31 October 2014)Defintion of "all positions" in the templates C 18.00 - C 23.00, Market risks (Question ID: 2013_649) (30 April 2014)Allocating the FX differences as a result of subsidiaries' consolidation (Question ID: 2013_345) (7 March 2014)FINREP - template F7 Accumulated write-offs (Question ID: 2013_123) (14 February 2014)COREP securitisations (crsecirb, crsecsa and crsecdetails) (Question ID: 2013_204) (7 March 2014)FINREP - Contents of template 17.3 Reconciliation between Accounting and CRR scope of consolidation - Liabilities and equity - Row 170 "Liabilities under insurance and reinsurance contracts" (Question ID: 2013_89) (14 February 2014)FINREP validation rules - references to missing rows (Question ID: 2013_165) (14 February 2014)Original Exposure Pre-Conversion factors (Question ID: 2014_1636) (3 February 2017)Validation Rule v2245_h (Question ID: 2014_1101) (14 October 2016)Scope of uniform reporting requirements, Integrated Reporting Framework (Question ID: 2015_1828) (26 February 2016)Transferred financial assets, Template 15, validation rules for column 10 (Question ID: 2014_1032) (2 October 2015)Tracking of Past-due amounts (Question ID: 2014_1016) (16 January 2015)Accumulated Changes in Fair Value due to Credit Risk (Question ID: 2013_517) (21 March 2014)COREP LE template (Question ID: 2013_412) (21 March 2014)FINREP Past due but not impaired &lt; 30 days (Question ID: 2013_122) (14 February 2014)Financial assets impairment (Question ID: 2013_198) (7 March 2014)FINREP - Contents of template 16.7 Impairment on financial and non-financial assets - Cancellation of the row 150 "impairment of other non-financial assets" (Question ID: 2013_88) (14 February 2014)FINREP F13.1 row 010 Loans and advances col. 050 Financial guarantees received (Question ID: 2013_236) (14 February 2014)FINREP Template F 06.00 - reporting by country (Question ID: 2013_161) (14 February 2014)Application of the Discretion outlined in Article 99(6) of the CRR to non-IFRS institutions (Question ID: 2013_38) (31 October 2013)C 41.00 - Inconsistency between Validations and EBA member/dimension types causes validation v0668_m to fail (Question ID: 2014_1466) (3 February 2017)Entry criteria NPE for forborne exposures under probation (Question ID: 2014_1014) (29 July 2016)Template 43 Provisions, columns 040 and 060 (Question ID: 2014_1027) (2 October 2015)International organisations regarding z-axis "Country of residence of the counterparty" (Question ID: 2014_1007) (16 January 2015)Validations (Question ID: 2013_524) (22 August 2014)Instructions and COREP validation rules (Question ID: 2013_647) (30 April 2014)Application of definition of forborne items, described in the EBA final draft ITS on supervisory reporting on forbearance and non-performing expoures under article 99(4) of Regulation (EU) No 575/2013 (Question ID: 2013_513) (21 March 2014)Short positions (Question ID: 2013_328) (14 March 2014)FINREP Amount of cumulative changes in fair value due to credit risk (Question ID: 2013_121) (14 February 2014)FINREP: Multilateral banks (Question ID: 2013_138) (7 March 2014)FINREP - F16.7 Impairment on financial and non-financial assets - "Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates" (Rows 070 à 090) (Question ID: 2013_87) (14 February 2014)FINREP - Contents of templates 7 and 5 - Row "On demand [call] and short notice [current account]" (Question ID: 2013_235) (14 February 2014)FINREP: Calculation of accumulated changes in fair values-first application (Question ID: 2013_158) (14 February 2014)How institution-specific buffer and Capital buffer shall be reported in target CET1, T1 and Total Capital ratios (COREP C 03.00) (Question ID: 2016_2699) (3 February 2017)Loans collateralized by immovable property in F 05.00 and F 13.01 (Question ID: 2014_1108) (29 July 2016)Templates 17.1, 17.2 and 17.3 - Reconciliation between Accounting and CRR scope of consolidation (Question ID: 2014_1004) (16 January 2015)Instructions regarding unmatched positions, Foreign Exchange Risk (Question ID: 2013_648) (30 April 2014)Validations (Question ID: 2013_512) (21 March 2014)IFRS references of column 110 "Accumulated write-offs" of F 07.00 template (Question ID: 2013_203) (14 March 2014)Security code if no ISIN code available (Question ID: 2013_336) (7 March 2014)FINREP, interim dividends (Question ID: 2013_120) (14 February 2014)FINREP - Template 16.1 Interest income and expenses by instrument and counterparty sector (+ template 2) - Setting of interests on derivatives - hedge accounting other than interest rate risk (Question ID: 2013_86) (14 February 2014)Annex XV Validation formulae, "≡" vs "=" (Question ID: 2013_231) (14 February 2014)FINREP - Company only IFRS reporting (Question ID: 2013_153) (14 February 2014)Should National GAAP reporters fill in template F 18.00 and F 19.00 on non-preforming and forborne exposures? (Question ID: 2015_2415) (29 July 2016)Forbearance - Exit criteria (Question ID: 2014_735) (30 April 2014)The removal from the balance sheet of loans considered uncollectible (write-off in the context of the financial reporting form F 07.00) (Question ID: 2013_202) (14 March 2014)Reporting of entity level (Question ID: 2013_334) (7 March 2014)FINREP: F14 Fair value hierarchy: financial instruments at fair value - Columns 060 to 080 "Accumulated change in fair value before taxes" (Question ID: 2013_85) (14 February 2014)FINREP F45.2 (Question ID: 2013_219) (14 February 2014)Validation Rules - Mistakes in the Annex XV (Question ID: 2013_152) (14 February 2014)Net long and short position in Column 30 and 40 (Question ID: 2015_1883) (10 June 2016)GL on funding plans: treatment of loans/deposits on demand across different items in Table 1a - Assets (P 01.01) (Question ID: 2015_1936) (29 June 2016)Exit from forbearance classification in non-performing status if forbearance measures failed. (Question ID: 2015_1717) (5 February 2016)Template F 40.1 c095 (Question ID: 2014_1152) (5 February 2016)FINREP F 40.2 (Question ID: 2014_1130) (5 February 2016)F 46.00 - changes in equity - other equity and total comprehensive income (Question ID: 2014_1123) (5 February 2016)Annex V - FINREP - Table 31.1 Related parties (Question ID: 2014_1122) (5 February 2016)Values pre or post conversion factors (Question ID: 2015_1884) (29 January 2016)Country breakdown (Question ID: 2015_1710) (29 January 2016)Definition of "Other collateralized loans" in relation to validation rules between F 05.00 (r100) and F 13.01 (c030, c040) (Question ID: 2014_1309) (29 January 2016)FINREP: Definition of "Non-Financial Corporations" in Template 6 - Breakdown of loans and advances to non-financial corporations by NACE code (Question ID: 2014_1237) (29 January 2016)Template C09.03 (CR GB3) - Breakdown of total own funds requirements for credit risk of relevant credit exposures by country. (Question ID: 2014_1186) (29 January 2016)Validations between F 13.01 and F 05 (Question ID: 2014_1141) (29 January 2016)C06.00 - Group Solvency : Information on affiliates (GS) template column 030 and column 070 to 240 (Question ID: 2014_1184) (29 January 2016)CR IRB (C08.01 and C08.02) template column 010 and CR GB (C09.02) column 080 (Question ID: 2014_1117) (29 January 2016)Concentration risk - type of counterparty (Question ID: 2014_1058) (30 October 2015)Exit Criteria NPE (Question ID: 2014_1017) (2 October 2015)Performing FBE (Question ID: 2014_1015) (2 October 2015)FINREP Templates 8.1 and 8.2 (Question ID: 2014_988) (16 January 2015)FINREP: thresholds applicable to F20.1 - 20.7 (geographical breakdown) (Question ID: 2013_113) (14 February 2014)FINREP - F13.1 Breakdown of loans and advances by collateral and guarantees - Col 030 "Other collateralized loans - Cash [Debt instruments issued]" (Question ID: 2013_84) (14 February 2014)Validation rule v1384_m (Question ID: 2017_3158) (7 April 2017)Template C 05.01 column 060 positive or not (Question ID: 2015_2482) (7 April 2017)Forbearance ITS (Question ID: 2016_2826) (7 April 2017)C 12.00 - v0519_m (Question ID: 2017_3165) (7 April 2017)Thresholds for Common Equity Tier 1 (Question ID: 2016_3035) (7 April 2017)Reporting of cash collaterals included in repurchase agreements in F 08.01 (Question ID: 2014_1667) (7 April 2017)Validation Rule v3688_s (Blocking Rule) (Question ID: 2015_1801) (7 April 2017)Exposures towards QCCPs under CRR Art. 306(c) under standardised method (Question ID: 2016_3064) (7 April 2017)Own Credit Spread (Question ID: 2017_3092) (7 April 2017)FinRep validation rules v3079_m and v3080_m (Question ID: 2017_3098) (7 April 2017)Repurchase Agreements in template F 08.01 versus assets encumbered in template F 15.00 - EBA validation v0912_m (Question ID: 2017_3101) (7 April 2017)Hedging derivatives (Question ID: 2017_3144) (7 April 2017)Correct reporting in COREP Credit Risk Standardised Approach (CRSA) template of repo / SFT Positions with Cash Collateral CRM Substitution Effects (Question ID: 2016_2693) (7 April 2017)Validation rule 1740_m (Question ID: 2016_2835) (7 April 2017)Reported overshootings in C 24.00 (Question ID: 2016_2759) (7 April 2017)Reference period for items reported on a cumulative basis (Question ID: 2014_1165) (7 April 2017)Validation rule on Leverage ratio templates - v4462_m (Question ID: 2017_3159) (7 April 2017)Positions Subject to Capital Charge (Question ID: 2016_2816) (28 July 2017)Annex XI - template C 44.00 (LR5), row 040, column 010 (Question ID: 2016_2833) (28 July 2017)FINREP Templates F 30.01 and F 30.02, validation v1019_m (Question ID: 2017_3298) (28 July 2017)F 05.00, row 010, column 030 - On demand [call] and short notice [current account] for Central Banks (Question ID: 2016_2970) (28 July 2017)FINREP, F 08.01: Breakdown of financial liabilities, amount contractually required to pay at maturity (Question ID: 2017_3257) (28 July 2017)Group Solvency - Combined Buffer Requirements (Question ID: 2015_1759) (28 July 2017)Validation Rule v3748_s partly incorrect (Question ID: 2017_3220) (28 July 2017)Immediate obligor and ultimate obligor concerning exposures secured by mortgages on immovable property (Question ID: 2014_1354) (28 July 2017)'Exposure weighted average LGD' computation in CR GB2 report (Question ID: 2015_2346) (28 July 2017)Reporting of ECB LTRO in table 2A2 (P 02.02) and validation rule v4135_m (Question ID: 2016_2569) (28 July 2017)C 07.00, validation e4894_n (validations for v2.6) (Question ID: 2017_3237) (28 July 2017)Inconsistency between validation rules and ITS/CRR for C 07.00 (Question ID: 2017_3285) (28 July 2017)Inconsistency between Annex II C 14.00, column 190 and DTS categorisation of COREP C 14.00, ei86 measure. (Question ID: 2015_2131) (4 August 2017)Validation rule v4795_m, C 13.00 - Securitisations (Question ID: 2017_3352) (4 August 2017)Validation rule v3950_s for nGAAP (Question ID: 2017_3182) (4 August)FINREP (IAS 39), Validation rules v5014_m (Question ID: 2017_3291) (4 August 2017)Reporting of own funds requirements for non-continuous options (Question ID: 2015_1885) (4 August 2017)FINREP, F 31.02 vs F 02.00 - dividend income from joint ventures and associates (Question ID: 2015_2218) (4 August 2017)Partial and Total-Write-Offs in FINREP IFRS 9 templates F 04.03.1 and F 04.03.2 (Question ID: 2017_3082) (4 August 2017)C 22.00 (Market Risk FX) - Scope of Memorandum Items (Question ID: 2015_2285) (4 August 2017)Template C 07.00, column 230: of which: with a credit assessment by a nominated ECAI (Question ID: 2017_3183) (4 August 2017)Reconciliation of FINREP and COREP with regard to goodwill (Question ID: 2016_2963) (4 August 2017)EBA validations APPEAR to be relevant to IFRS and GAAP though they only include a GAAP template (F 04.06) (Question ID: 2017_3252) (4 August 2017)v4835_m - C 19.00 column 610 calculation (Question ID: 2017_3317) (4 August 2017)Validation rule e4901_n (Question ID: 2017_3466) (17 November 2017)FINREP IFRS 9, F 16.01 - Interest income and expenses by instrument and counterparty sector (Question ID: 2017_3369) (17 November 2017)Inconsistency in validation rule v5016_s for C 05.01 (Question ID: 2017_3516) (17 November 2017)Validation rules v4764_m, v4765_m, v4766_m, v4767_m and v4768_m in template C 08.01 (Question ID: 2017_3350) (17 November 2017)Foreign Exchange Risk- Off-balance sheet items in C 22.00 (Question ID: 2017_3437) (17 November 2017)v4760_m & v4761_m in C 02.00 and C 08.01 (Question ID: 2017_3347) (17 November 2017)Reporting requirements for template C 33.00 (Question ID: 2017_3424) (17 November 2017)International Organisations allocated to the 'Institutions' exposure class (Question ID: 2017_3479) (17 November 2017)Validations between F 13.01 and F 05.00 (Question ID: 2017_3379) (17 November 2017)EBA validations rules for 2.5 with reference v2708_m and v3091_ m (Question ID: 2017_3377) (17 November 2017)Presentation of IRB floor (Article 500 CRR) in COREP templates (Question ID: 2017_3228) (24 November 2017)C 17.01 - Total gross losses and loss adjustments (v6127_h and v6128_h) (Question ID: 2017_3522) (24 November 2017)Reporting of credit risk adjustments according to Article 110 of CRR (Question ID: 2017_3343) (24 November 2017)C 09.02 - validation rules v4776_m, v4777_m, v4778_m, v4780_m and v4781_m (Question ID: 2017_3351) (8 December 2017)New EBA Validation rule (taxonomy 2.6) v4786_m about the comparison between the risk weighted exposure amount and the exposure value for Equity in CR GB IRB (Question ID: 2017_3394) (8 December 2017)Template C 17.00 (OPR Details) - Reporting on loss adjustments (Question ID: 2017_3455) (8 December 2017)Treatment of expected loss amounts in validation rule v4772_m (Question ID: 2017_3509) (8 December 2017)Incorrect validation rules v4779_m and v4782_m (Question ID: 2017_3400) (8 December 2017)Amended validation rule v3693_s in v2.6 (Question ID: 2017_3441) (22 December 2017)Template CRGB sheet 01 and 02 (Question ID: 2018_3672) (6 April 2018)Validointisääntö v4821_m, C 08.02 (Question ID: 2018_3661) (6 April 2018)Inconsistency between CRR article 379 and validation rule V4894 (C 07.00) (Question ID: 2018_3669) (6 April 2018)Validation rule v_1044_m (FINREP template 16.3 IFRS9) (Question ID: 2018_3692) (6 April 2018)Reporting reference dates for template C 33.00 (Question ID: 2018_3691) (6 April 2018)reporting C67 - "Concentration of funding by counterparty ", why the product coding has not evolved compared to the new EBA text? (Question ID: 2018_3653) (6 April 2018)validation rule v5053_m in DPM 2.7.0.1 (Question ID: 2018_3680) (6 April 2018)Inconsistency in validation rules v4748_m, v4749_m and v4750_m (Question ID: 2017_3623) (6 April 2018)DPM 2.7.0.1 has not been fully aligned with 2017/2114 (Question ID: 2017_3627) (6 April 2018)Reporting of impact of adoption of IFRS 9 in F 12.01 (Question ID: 2017_3624) (20 April 2018)Validation rule v4792_m, C 12.00 - Securitisations (Question ID: 2018_3705) (18 May 2018)COREP template C13: Consistency of the control v0530_m (Question ID: 2018_3724) (18 May 2018)Validation rule v_5443_m (Question ID: 2018_3848) (19 July 2018)Validation rule v5548_h (FINREP template F 11.01 IFRS 9) (Question ID: 2018_3770) (27 July 2018)Column 100 of the C 25.00 - CVA RISK template (Question ID: 2018_3754) (27 July 2018)How to report data in c230 and c240 of C 07.00 (Question ID: 2018_3748) (27 July 2018)Template 17 for a financial conglomerate , that elects that none of its entities operating in the insurance sector apply IFRS 9 for financial years beginning before 2021 (Question ID: 2018_3596) (27 July 2018)Under Substitution Approach, How to report the covered part of the exposure where collateral is Covered Bond (Question ID: 2018_3592) (27 July 2018)Discrepancies between annotated table layout and EBA validation rules (e.g. v5351_m) (Question ID: 2018_3670) (5 October 2018)Rule v5443_m to be amended (Question ID: 2018_3814) (5 October 2018)2.7 - incorrect rules v0985_m and v0986_m (Question ID: 2018_3723) (5 October 2018)Validation rule v3129_m (FINREP template 18 and 19 IFRS 9) (Question ID: 2018_3788) (5 October 2018)Label of column 140 in C07.00 and validation rule v0008_h (Question ID: 2015_2125) (5 October 2018)Validation rule v2707_m (FINREP template 18 IFRS 9) (Question ID: 2018_3787) (5 October 2018)Validation rules EBA_V4399 and EBA_V4400 warning on the tables P 02.04 and P 02.05 (Question ID: 2016_2633) (5 October 2018)Inconsistencies in validation rules v1974_h, v5447_m, v5475_m and v5443_m (Question ID: 2018_3858) (5 October 2018)Validation Rules v4047_m to v4055_m for CR SEC SA (Question ID: 2014_1629) (10 June 2016)COREP: CA5.1 Template (Rows 133, 136 and 138) (Question ID: 2013_112) (14 February 2014)Inconsistency between a template and instructions regarding F 09.01 (Question ID: 2016_2928) (3 February 2017)Number of counterparties in template CVA (Question ID: 2014_1542) (10 June 2016)FINREP - reporting by residence of the counterparty - format of the country code (Question ID: 2013_108) (14 February 2014)Allocating Revaluation Reserves in F 46.00 / Difference Total Comprehensive Income in F 46.00 and F 03.00 (Question ID: 2016_2911) (3 February 2017)Missing Entity code (Question ID: 2014_1378) (10 June 2016)FINREP Taxonomy 2.5 Templates 04.04/18.00.b Validations (Question ID: 2016_2899) (3 February 2017)Reporting ICAAP requirements (Question ID: 2014_1258) (9 September 2016)Clarification of the collateral amounts (Question ID: 2016_2866) (3 February 2017)Information on performing and non-performing exposures (Question ID: 2015_2192) (9 September 2016)FINREP validation rules (Question ID: 2016_2850) (3 February 2017)Realisation of collateral and unlikeness to pay (Question ID: 2016_2842) (3 February 2017)Validation rule v4134_m (Question ID: 2016_2714) (3 February 2017)Reporting transitional adjustments to RWA in C 05.01 (Question ID: 2014_1657) (3 February 2017)Deposits reported in P 01.02 and in P 02.01 (Question ID: 2015_2425) (3 February 2017)Differentiation between specialised lending and sme exposures within exposure class corporates (Question ID: 2015_2259) (3 February 2017)Template C 17.00 (OPR DETAILS) - Reporting of loss adjustments (Question ID: 2016_2867) (3 February 2017)C 04.00 (CA4) form rows 740 to 810 - capital buffer reporting (Question ID: 2015_1959) (3 February 2017)Reporting of template C017.00 (Question ID: 2014_1571) (9 September 2016)Validation error in CA4 (v3688_s) (Question ID: 2014_1546) (9 September 2016)Validation v1740_m (Question ID: 2014_1539) (9 September 2016)Memorandum Items in Credit Risk SA (Question ID: 2014_1295) (9 September 2016)Annex I, C 05.01 (Question ID: 2014_1261) (9 September 2016)C 09.03 - Calculation of the breakdown of total own funds requirements for credit risk of relevant credit exposures by country (CR GB 3) (Question ID: 2014_1247) (9 September 2016)Calculation of 17.65% CET1 threshold (Question ID: 2014_1180) (9 September 2016)Validation rule v4421_s does not comply with validation rules v4117_m, v4118_m, v4119_m, v4120_m as it implies a negative sign for maturing long term funding (Question ID: 2015_2046) (9 September 2016)Difference between and Annex I/ Annex II/1.6 description and DPM descrption of the same table name (Question ID: 2014_1305) (9 September 2016)Incorrect legal references (Question ID: 2014_1269) (9 September 2016)Operational Risk templates (Question ID: 2014_1233) (9 September 2016)Group Solvency template (C06.00) - information on the contribution of entities to solvency of the group (columns 300 to 400) (Question ID: 2014_1193) (9 September 2016)Incorrect references to the CRR (Question ID: 2014_1191) (9 September 2016)Template C07.00 Column 230: of which: with a credit assessment by a nominated ECAI (Question ID: 2014_1188) (9 September 2016)Non Performing Loans at group levels. (Question ID: 2014_1113) (9 September 2016)Template C07.00 Column 240: of which: with a credit assessment derived from Central Government (Question ID: 2014_1187) (9 September 2016)Reporting of Regulatory High Risk Items in default in C 09.01 (Question ID: 2014_1646) (29 July 2016)FINREP Counterparty Breakdown (ESA 2010) (Question ID: 2015_1758) (15 April 2016)Group Solvency template (C06.00) - information on capital buffers (columns 410 to 480) (Question ID: 2014_1192) (15 April 2016)Reporting of positions in closely correlated currencies (CRR Art. 354) (Question ID: 2014_1318) (3 February 2017)Article 99 and 100Validation rule v2818 (Question ID: 2018_3897) (11 January 2019)Validation rules v2817_m & v2823_m between the Finrep conso & AE-CON conso reportings (Question ID: 2016_2732) (7 April 2017)v2819_m - Cross-check between FINREP and Asset Encumbrance (Question ID: 2016_3013) (7 April 2017)Validation rules v2815_m, v2821_m vs. FINREP / AE instructions (Question ID: 2017_3263) (28 July 2017)Asset encumbrance Reporting vs. Finrep Reporting - Definition of equity instruments not aligned (Question ID: 2016_2628) (4 August 2017)Article 99, 113 and 129Validointissääntö e4900_n, C 07.00 Standardimenetelmän mukaiset pääomavaatimukset Validation rule e4900_n: C 07.00 Capital requirements according to the standard method (Question ID: 2017_3456) (22 December 2017)Article 99 and 383COREP C25.00 (CVA): rows 030 and 040 for column 110 shouldn't be reported (Question ID: 2013_171) (14 February 2014)Article 99, 365 and 367Validation rules v1906_h and v1907_h (Question ID: 2015_1877) (10 June 2016)Article 100Contingent encumbrance (Question ID: 2020_5359) (19 March 2021)Nominal value of collateral received - not available for encumbrance (Question ID: 2017_3512) (5 March 2021)What considutes a fair value of encumberred and non-encumberred asset for mortgages on immovable property? (Question ID: 2017_3094) (5 March 2021)Asset encumbrance template F32.04 Sources of Encumbrance – Reporting, on individual basis and consolidated basis, of “Source of encumbrance” for securitisations. (Question ID: 2016_2972) (5 March 2021)F35.00 Covered Bonds - Solo Legal Entity Split (Question ID: 2015_2272) (5 March 2021)F35.00 Covered Bonds - Maturity profile of covered assets (Question ID: 2015_2271) (5 March 2021)The maturity ladder on template AE-CB (F 35.00) (Question ID: 2015_1891) (5 March 2021)Reporting of ceded assets, that are part of a cover pool, in asset encumbrance. (Question ID: 2020_5142) (4 December 2020)Asset Encumbrance - Eligible collateral in a central bank (Question ID: 2017_3619) (13 December 2019)Cash collateral posted in the Asset Encumbrance return F32.01 (Question ID: 2017_3530) (13 December 2019)Wrong validation rule v2855_m (Question ID: 2015_2190) (13 December 2019)F35.00 Covered Bonds reporting of over collaterization (Question ID: 2015_2269) (4 October 2019)F35.00 Covered Bonds - FX rates to be applied (Question ID: 2015_2270) (4 October 2019)Reverse repos (Reverse Repurchase Agreements) in AE-Assets Encumbrance (Question ID: 2018_4372) (7 June 2019)Asset Encumbrance & Covered Bonds (Question ID: 2015_1817) (25 September 2015)Reporting of Liabilities against the initial margin and default fund (Question ID: 2014_1653) (19 June 2015)How to report reverse repo operations in Part A template AE-ASS (C 31.01) and/or AE-COLL (C 32.02) (Question ID: 2014_718) (30 April 2014)Reporting of derivatives (Question ID: 2013_468) (21 March 2014)Asset encumbrance templates - Some cells are mapped with the same data point of other ones, but not all of them can be reported on a consolidated basis (Question ID: 2016_2824) (3 February 2017)Treatment of Cash collateral (Question ID: 2014_1039) (16 January 2015)Validations (Question ID: 2014_1066) (2 October 2015)Inconsistent validation rules of asset encumbrance templates (F 32.01, F 32.04, F 36.01) (Question ID: 2014_1671) (7 April 2017)Asset Encumbrance - Default Fund pledges (Question ID: 2014_1492) (28 July 2017)Securities Lending (Question ID: 2014_1431) (28 July 2017)Asset Encumbrance Reporting for firms with Accounting Reference Date other than 31 December (Question ID: 2015_1722) (4 August 2017)Definition of encumbrance relating to retained interest of the issuer of securitisations (Question ID: 2015_2019) (4 August 2017)Article 101Reporting of exposures with immovable property as collateral (Question ID: 2015_1996) (5 March 2021)Inclusion of Specialised Lending in CR IP Losses template (Question ID: 2014_1177) (5 March 2021)Definition of an "exposure" in C 15 instructions (Question ID: 2019_4892) (4 December 2020)Draft Implementing Technical Standards (ITS) on supervisory reporting under the CRR, CR IP Losses (C 15.00) (Question ID: 2014_703) (30 April 2014)Geographical breakdown of CR IP Losses (Question ID: 2013_393) (7 March 2014)COREP templates to be submitted on a semi-annual basis. (Question ID: 2013_244) (14 February 2014)IP Losses: Direct and Indirect costs associated with immovable property losses (Question ID: 2013_116) (14 February 2014)Datos C.15.00 / data C 15.00 (Question ID: 2014_961) (15 April 2016)CR IP Losses (Question ID: 2015_1713) (15 April 2016)Article 105Offset of Additional Value Adjustments (AVA) against day one profits deferral (Question ID: 2019_4458) (29 November 2019)Review and validation of criteria for the use of a reduced number of parameters (Question ID: 2016_2949) (20 January 2017)Valuation input consisting of a matrix of parameters (Question ID: 2016_2948) (17 March 2017)Calculation of the threshold for using the simplified approach for the determination of AVAs. (Question ID: 2016_2756) (20 January 2017)Calculation of the threshold for applying the Simplified approach for Additional Valuation Adjustment (AVA) (Question ID: 2015_1715) (7 October 2016)Article 107Exposure to third country institutions and investment firms (Question ID: 2015_1968) (30 April 2015)Treatment of recognised exchanges (non-third country vs. third country) (Question ID: 2013_677) (3 October 2014)Credit risk approach applicable to exposures to CCPs: standardized approach (SA) or internal rating based approach (IRB) (Question ID: 2013_172) (22 November 2013)Credit Risk - treatment of Russian credit institutions (Question ID: 2013_529) (10 February 2017)Article 107 and 305Risk weight of exposures with QCCPs (Question ID: 2015_2138) (6 January 2017)Article 107, 112 and 122 and 306Interaction between Qualified CCPs and Reporting (Question ID: 2013_177) (26 September 2014)Article 11 and 82Qualifying own funds included in consolidated own funds (Question ID: 2017_3329) (3 November 2017)Article 110Specific collective provisions allocation (Question ID: 2013_499) (16 May 2014)Inclusion of partial write-offs in credit risk adjustments (Question ID: 2014_1064) (19 December 2014)Article 110 and 111Treatment of decreases of impairments in the calculation of the exposure value (Question ID: 2016_2629) (23 September 2016)Article 111Treatment of repurchase agreements and reverse repurchase agreement, as well as securities or commodities lending/borrowing of the banking book under standardised approach of credit risk. (Question ID: 2023_6774) (8 December 2023) (updated 12 January 2024)Original maturity for off-balance sheet items (Question ID: 2020_5297) (11 February 2022)Partially collateralised loans: CCF - collateral simple method approach (Question ID: 2019_4986) (24 September 2021)Original Exposure pre-conversion Factors (Question ID: 2013_446) (21 March 2014)Contradiction between CRR and Draft ITS on Supervisory Reporting of Off-balance items (Question ID: 2013_442) (21 March 2014)Treatment of negative accrued interests in the credit risk (Question ID: 2016_2795) (31 March 2017)CCF for uncommitted lines (Question ID: 2017_3246) (24 November 2017)Original maturity for off balance sheet items (Question ID: 2017_3366) (8 June 2018)General and specific credit risk adjustments (Question ID: 2017_3330) (3 August 2018)Article 111 and 166Template 2 EU LI2 EBA/GL/2016/11 (Main sources of differences between regulatory exposure amounts and carrying values in fin statements) (Question ID: 2018_3836) (15 February 2019)Article 111 and 389Reporting on own funds and own funds requirements - Exposure value calculation (Question ID: 2013_694) (27 June 2014)Article 111 and Annex ICorrect application of credit conversion factors in relation to credit substitutes and shipping guarantees (Question ID: 2015_2543) (9 December 2016)Article 111, 166 and Annex ICCF used for commitment performance bond (Question ID: 2021_6327) (30 September 2022)Article 112Lines 290 to 320 of the CR SA' state (Question ID: 2014_1163) (26 September 2014)Bestimmung der Forderungsklasse für börslich gehandelte Optionen, Warrants und Futures / Determination of the exposure class for exchange-traded options, warrants and futures (Question ID: 2013_546) (20 June 2014)Articles 112 and 122Determination of risk weight for a pass-through SPE exposure with underlying assets where the transaction does not fulfil the conditions for securitisations according to Article 4(1)(61) CRR (Question ID: 2021_5738) (17 March 2023)Article 112 and 147Splitting exposures (Question ID: 2016_2560) (9 September 2016)Article 112, 124 and 128Items associated with particular high risk secured with eligible real estate (Question ID: 2013_215) (14 August 2014)Article 113 and 501C 07.00 CR SA STD Column 215: which amount should be display in Column 215 for exposures NOT subject to SME-supporting factor? Should we display 0 or the amount of risk weighted assets? (Question ID: 2014_891) (5 September 2014)Article 114Treatment of credit risk exposure for credit institutions accessing the overnight deposit facility via a national central bank (Question ID: 2022_6467) (22 December 2022)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. (Question ID: 2021_6160) (11 November 2022)Preferential risk weight for exposures to central governments and central banks under Article 114(4) of CRR (Question ID: 2022_6439) (11 November 2022)Risk weight for the credit risk of third countries with supervisory and regulatory arrangements at least equivalent to those applied in the Union according to Article 114(7) CRR (Question ID: 2020_5294) (24 September 2021)Equivalence of third country supervisory and regulatory arrangements to those applied in the Union (Question ID: 2013_469) (10 February 2017)Risk weight to apply to exposures to unrated central banks (Question ID: 2017_3231) (14 July 2017)Risk weight for the credit risk for third countries with supervisory and regulatory arrangements at least equivalent to those applied in the Union according to Article 114(7) CRR (Question ID: 2017_3262) (22 September 2017)Article 114 and 133Bestimmung der Forderungsklasse von Zentralbanken mit Gesellschaftsform Aktiengesellschaft (EN: Determination of the exposure class for central banks that take the form of a public limited company) (Question ID: 2013_586) (29 August 2014)Article 115Artikel 115(3) Zuordnung von Religiongemeinschaften zu Forderungsklasse/ Attribution of religious communities to an exposure class (Question ID: 2013_327) (8 November 2013)Classification of Churches and Religious Communities (Question ID: 2015_2227) (11 March 2016)Articles 115(2), 116(4), 143(3), 147(3), 150(1)Exposures to regional governments, local authorities or public sector entities which are treated as exposures to central governments under Articles 115 and 116 CRR (Question ID: 2017_3517) (1 March 2019)Article 116What day count convention is to be used in Regulation (EU) No 575/2013 (CRR) Art.116 (3) (Question ID: 2014_1103) (3 October 2014)Risk weight for exposures to central-government-risk Public Sector Entities (PSEs) denominated and funded in domestic currency (Question ID: 2015_2484) (15 July 2016)Article 116 and 1200% Risk Weight Exposure Public Sector Entities (Question ID: 2013_466) (21 March 2014)Article 117Multilateral Development Banks (MDBs) not listed in Article 117(2) CRR (Question ID: 2020_5164) (30 September 2022)Article 118Risk Weights for International Organisations (Question ID: 2014_968) (10 October 2014)Risk weight of EURATOM debt (Question ID: 2017_3204) (14 July 2017)Article 119Risk weighted assets calculation under Article 119(2) of the CRR (Question ID: 2018_3753) (1 March 2019)Residual maturity of exposures with an undefined maturity (Question ID: 2014_883) (4 July 2014)Investment firms' exposures to credit institutions (Question ID: 2017_3422) (3 August 2018)Article 120Use of short-term credit assessments with Article 120(2) CRR (Question ID: 2019_4942) (17 December 2021)Relevance of Issuers Rating for Article 120 of Regulation (EU) No 575/2013 (CRR) (Question ID: 2013_652) (3 October 2014)Article 120, 121 and 138Use of ECAI credit assessments for the determination of risk weights (Question ID: 2013_550) (3 July 2015)Article 121Exposures to unrated institutions (Question ID: 2018_3765) (1 March 2019)Risk weight for exposures to unrated institutions (Question ID: 2015_1869) (11 December 2015)Article 123Absolute materiality threshold for Retail based on the new RTS (Question ID: 2019_4666) (9 October 2020)Retail Classification (Question ID: 2018_4012) (9 October 2020)Retail exposures of subsidiary / branch of an EU credit institution established outside the EU (Question ID: 2019_4590) (31 July 2020)Calculation of retail exposures under Article 123(c) of Regulation (EU) No 575/2013 (CRR) (Question ID: 2014_707) (27 June 2014)Retail exposure class and risk weight for exposure value of derivative instruments (Question ID: 2014_704) (27 June 2014)SA - Retail Classification - EUR1 million limit (Question ID: 2013_72) (29 November 2013)Definición de PYME - SME definition (Question ID: 2013_27) (5 July 2013)Taxonomy 2.7.0.1 Validation Rules on FINREP 12.01 (Question ID: 2018_3673) (6 April 2018)Retail exposures above EUR 1m - definition and understanding (Question ID: 2016_2626) (7 October 2016)Article 124Residential Reverse mortgages RWA (Question ID: 2019_4934) (11 February 2022)Application of national decisions pursuant to Article 124(2) CRR (Question ID: 2019_4600) (17 September 2021)Definition of mortgage loan and its collateral in FINREP template 13 (F13.01) (Question ID: 2016_2754) (4 October 2019)Obligation to carry out analysis and to consult with EBA on planned increase of risk weights before RTS on this matter are finally adopted and published in the Official Journal of the European Union (Question ID: 2016_2894) (17 February 2017)Applicability of the transitional period under Article 124(3) of Regulation (EU) No. 575/2013 (Question ID: 2013_361) (31 January 2014)Immovable property risk weights under the standardised approach (residential) (Question ID: 2013_65) (31 October 2013)Reglamento 575/2013 exposiciones garantizadas hipotecas sobre bienes inmuebles/ Exposures secured by mortgages on immovable property (Question ID: 2014_936) (12 December 2014)Article 124 and 126Recognition of real estate as commercial property (Question ID: 2014_1214) (21 November 2014)Article 124, 125 and 126Applicable risk weights for agricultural properties. (Question ID: 2013_94) (27 August 2013)Article 124 and 127Exposures in default secured by mortgages on residential property (Question ID: 2021_6018) (3 March 2023)Article 124, 154 and 163Exposure secured by immovable property vs. secured by mortgages on immovable property (Question ID: 2015_2376) (6 January 2017)Article 124, 181, 208, 229Eligibility of mortgage mandates under Belgian law (Question ID: 2019_4721) (13 November 2020)Article 125CRR - assignment of preferential risk weight to part of the loan secured by mortgage (Question ID: 2014_705) (4 April 2014)Risk weighting under the Standardised Approach for credit risk for an exposure secured by a mortgage on a residential property which is a second home (for instance, a holiday home). (Question ID: 2016_2641) (6 January 2017)Risk weighting under standardised approach of an exposure secured by mortgage on residential (Question ID: 2015_2304) (3 February 2017)Article 125, 126 and 230Calculation of the collateral value of immovable property considering minimum level of over-collateralisation ratio (Question ID: 2021_5685) (17 December 2021)Article 125, 208 and 229Monitoring and evaluation of mortgages in cases of portfolio-wholesale transactions (Question ID: 2016_2726) (17 March 2017)Article 126Immovable property risk weights under the standardised approach (commercial) (Question ID: 2013_66) (31 October 2013)Article 127Definition of exposure class "Exposures in default" under SA approach (Question ID: 2013_511) (30 April 2014)Calculation of unsecured and secured parts of past due items - Standardised approach (Question ID: 2015_1918) (1 April 2016)Appropriate Risk Weight for purchased defaulted assets (Question ID: 2017_3270) (21 September 2018)Article 127 and 178Off-balance sheet items and definition of default (Question ID: 2013_239) (6 December 2013)Article 128Treatment of loans for LBO financing according to the GLs on high risk items (Question ID: 2019_4952) (30 July 2021)Recognition of “unfunded credit risk protection” as CRM, in case of “items associated with particular high risk” (Question ID: 2019_4765) (8 May 2020)Classification of in default exposures that are at the same time is an Item Associated with Particular High Risk (Question ID: 2014_847) (16 January 2015)Definition of Investments in Private Equity (Question ID: 2013_374) (17 October 2014)Appropriate risk weight for speculative immovable property financing (Question ID: 2015_2268) (21 October 2016)Article 129Exposures in the form of covered bonds (Question ID: 2018_4328) (29 March 2019)Preferential risk weight of covered bonds containing securitisation positions of sovereign exposures as cover pool assets (Question ID: 2013_42) (31 October 2013)Article 132Treatment of an institution's investments into EU AIF managed by a non-EU AIFM and into closed-ended CIUs (Question ID: 2021_6057) (11 November 2022)Applicability of Look through Approach to SPV (Article 132 CRR) (Question ID: 2019_4502) (30 July 2021)Article 132, 152, Annex ITreatment of an institution's guarantees for investments into CIUs (Question ID: 2016_2971) (6 October 2017)Article 132aThe risk-weighted exposure amount of the CIU’s exposures in mandate based approach (Question ID: 2022_6670) (4 August 2023)Treatment of non-performing exposures underlying a CIU (Question ID: 2020_5629) (15 July 2022)Article 133 and 390Under the large exposure regime Article 390(6)(e) of CRR provides an exemption for deduction of items according to article 36, 56 and 66. These deducted items must not be considered in the large exposure regime. (Question ID: 2013_482) (19 September 2014)Article 134Treatment 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 (Question ID: 2020_5550) (11 November 2022)Leasing - Contagion du défaut aux paiements minimaux - COREP (Question ID: 2020_5357) (1 October 2021)Prudential treatment of leasing asset and liabilities (in relation to IFRS 16) (Question ID: 2019_4689) (7 May 2021)Credit Risk on Gold Bullion (Question ID: 2017_3649) (21 December 2018)Other items (Question ID: 2016_2935) (21 April 2017)Risk weighing attributed to gold bullion coins (Question ID: 2016_3011) (21 April 2017)Leasing: Residual value risk (Question ID: 2014_1241) (6 March 2015)Credit risk - standardised approach (Question ID: 2015_2001) (13 November 2015)Article 136Applicable mappings before entry into force of ITS on Articles 136(1) and 270 (Question ID: 2014_737) (25 April 2014)Article 137High Income OECD countries and High Income Euro Area countries as defined in the OECD (Question ID: 2014_760) (23 May 2014)High income OECD countries and Liquid asset classifications (Question ID: 2017_3125) (25 August 2017)Article 139ECAI ratings (Question ID: 2016_2698) (24 February 2017)Article 142Scope of asset value correlation adjustment for regulated entities (Question ID: 2015_2383) (17 February 2017)Definition of large financial sector entity (Question ID: 2015_2193) (11 March 2016)Can third country insurance companies be considered as unregulated financial entities (Question ID: 2015_1991) (10 February 2017)Third country equivalent large financial sector entities (Question ID: 2015_1989) (10 February 2017)Article 143Recognition of additional credit protection in the regulatory LGD (Question ID: 2015_1792) (19 June 2015)When should an external rating be considered as a primary factor determining an internal rating assignment (Question ID: 2015_1859) (19 June 2015)Notification of model changes (Question ID: 2015_2468) (3 November 2017)Article 144Consistency in the treatment of multiple defaults (Question ID: 2022_6584) (17 March 2023)Asset denominated in one currency and funded in a different currency subject to a FX Swap exchanging those two currencies (Question ID: 2018_3832) (19 July 2019)Article 147Classification of exposures for which an IRB bank uses the standardised approach, into IRB exposure classes (Article 147 CRR) (Question ID: 2016_2559) (3 June 2016)Article 147 and 405Consideration of securitisation positions and securitised exposures, for the purpose of significant risk transfer. (Question ID: 2015_2472) (20 May 2016)Article 148Non Credit Obligation Assets (Question ID: 2014_810) (12 September 2014)Article 150Materiality threshold and calculation method for materiality ratio for the purpose of application of Article 150(1)(c) for types of exposures that are immaterial in terms of size and perceived risk profile (Question ID: 2019_4489) (21 May 2021)Calculation method for materiality ratio to be compared against the 10%/5% threshold for the purpose of application of Article 150(1)(c) for equity exposure class (Permanent Partial Use) (Question ID: 2018_4390) (21 May 2021)Definition of the exposure portfolio for which permanent partial use of standardised approach can be applied for by a credit institution using the IRB approach (Question ID: 2014_1678) (10 April 2015)Article 152Look-through application under IRB approach (Question ID: 2021_5712) (17 December 2021)Article 153RWA formula for defaulted exposures where institutions use own estimates of LGDs (Question ID: 2020_5331) (30 July 2021)Unfunded credit risk mitigation for specialised lending exposures (Question ID: 2017_3295) (7 May 2021)IRB Approach (Question ID: 2013_144) (29 November 2013)Definition of unregulated financial sector entities (Question ID: 2013_516) (14 November 2014)Multiplier of 1.25 to the asset value correlation (Question ID: 2016_3057) (8 June 2018)Article 153 and 162Use of bona fide estimates for the determination of the size of a corporation (Question ID: 2016_3049) (30 June 2017)Article 154QRRE loss rate (Question ID: 2015_1933) (25 September 2015)Treatment of retail exposures secured by property under IRB (Question ID: 2016_2599) (18 November 2016)Article 155Treatment for strategic long-term non-listed equity exposures under simple risk weight approach as per Article 155(2) CRR (Question ID: 2023_6716) (9 June 2023)Definition of private equity exposures in articles 155(2) and 155(3) (Question ID: 2022_6369) (11 November 2022)Meaning of "portfolio" within "sufficiently diversified portfolios" in Article 155(2) (Question ID: 2019_4472) (7 May 2021)Article 159Offset of Additional Value Adjustments (AVA) against Expected Loss (EL) under Article 159 (Question ID: 2017_3426) (18 January 2019)Application of Article 159 on the level of total own funds (Question ID: 2016_2702) (10 March 2017)Specific credit risk adjustments on exposures in default (Question ID: 2013_573) (16 January 2015)Offset of Additional Value Adjustments ("AVA") against Expected Loss ("EL") under Article 159 (Question ID: 2015_1835) (20 January 2017)Inclusion of incurred (IFRS) CVA in the IRB Provision shortfall calculation (Question ID: 2013_245) (20 December 2013)Discounts on balance sheet exposures purchased when not in default (Question ID: 2013_354) (11 April 2014)Inclusion of additional value adjustments in the IRB treatment of expected loss (Question ID: 2014_950) (11 July 2014)Offset of Additional Value Adjustments ('AVAs') against Expected Loss ('EL') under Article 159 (Question ID: 2014_933) (11 July 2014)Article 160, 163 and 172Issues related to para (89) of the EBA/GL/2017/16 with regards to the calibration procedure of the PD models to be conducted “after taking into account any overrides applied in the assignment of obligors to grades or pools” (Question ID: 2019_5029) (11 February 2022)Article 160Application of the top-down approach based on EL calibration (article 160 al.2) - purchased receivables (Question ID: 2015_2023) (27 November 2015)Article 161Treatment of third country covered bonds under IRB Approach (Question ID: 2020_5522) (17 December 2021)Allocation of direct costs associated with the realisation of funded credit protection in case of partial coverage of an exposure by unfunded credit protection (Question ID: 2021_5677) (24 September 2021)Recognition of unfunded credit protection / guarantees under Advanced IRB (Question ID: 2016_2593) (20 January 2017)Unfunded credit protection; adjusting PD or LGD; coefficient of correlation large financial sector entities or unregulated entities (Question ID: 2013_415) (26 February 2016)Article 162Maturity calculation under IRB for exposures that only have contractual cashflows in the form of fees (Question ID: 2021_5773) (17 December 2021)Maturity calculation under IRB for undrawn credit facility (Question ID: 2023_6891) (21 June 2024)Maturity of instruments subject to a cash flow schedule (Question ID: 2018_4410) (21 May 2021)Maturity used in IRB RWA calculations (Question ID: 2014_762) (23 October 2015)Maturity under Article 162 of Regularion (EU) No 575/2013 (Question ID: 2013_687) (21 November 2014)Maturity (M) for short-term credit line contracts which are continuously rolled over. (Question ID: 2013_686) (21 November 2014)Effective Maturity calculation for fully/nearly fully collateralised derivatives and Security Financing Transcations (Question ID: 2017_3169) (14 July 2017)Article 164Range of application of the LGD regulatory floor for the calculation of own funds requirements at individual and consolidated levels (Question ID: 2019_4859) (18 February 2022)Application of the LGD floor (Question ID: 2019_4680) (21 August 2020)10 % LGD floor for retail exposures secured by residential property (Question ID: 2017_3554) (7 August 2020)Change of minimum values of exposure weighted average LGD for exposures secured by property in their territory (Question ID: 2015_1992) (11 March 2016)Article 166Estimation of a conversion factor for binding mortgage offers under the IRB Approach (Question ID: 2022_6602) (9 June 2023)Nature and treatment of off-balance financial leasing exposures (generated by the lag between the order of the asset and the rental starting date) (Question ID: 2021_6239) (11 November 2022)Classification of a commitment to make under certain conditions an indemnity payment for a customer (Question ID: 2018_3918) (21 May 2021)Scope of conversion factor estimation and application (Question ID: 2017_3650 ) (24 July 2020)Credit Risk on Gold Bullion (Question ID: 2017_3279) (21 December 2018)IRB exposure value - Recognition of specific credit risk adjustment for positions measured at fair-value (e.g. IFRS category FVO, HfT and AfS) (Question ID: 2013_101) (14 March 2014)Use of an insitution's own estimates of conversion factors (Question ID: 2014_1263) (21 November 2014)Meaning of "credit lines" in the context of conversion factors for certain off-balance sheet items (Question ID: 2016_2663) (20 January 2017)Own estimates of CCF in the retail exposure class (Question ID: 2015_2397) (5 May 2017)Computation of discount for purchased assets (Question ID: 2016_2691) (21 July 2017)Classification as off-balance sheet items of a committed reverse repo facility or other committed credit facilities where drawing under the facility is conditional upon purchasing or receiving eligible collateral (Question ID: 2017_3332) (24 November 2017)Determination of the exposure at defaul in case of unfunded credit protection (Question ID: 2015_2063) (3 June 2016)Article 171Assignment to grades or pools (Question ID: 2021_5761) (11 February 2022)Article 172Determination of "Number of Obligors" (column 300).C 08.01 - Credit and counterparty credit risks and free deliveries: IRB Approach to Own funds Requirements (CR IRB 1) (Question ID: 2013_566) (4 April 2014)Article 178Finrep validation v11942_m - Collaterals received on NPL (Question ID: 2023_6711) (28 April 2023)Return to non default status (Question ID: 2022_6527) (31 March 2023)Use of UTP triggers when default definition is on facility level (Question ID: 2020_5592) (11 February 2022)Calculation of NPV loss in case of (internal) refinancing (Question ID: 2021_6045) (11 February 2022)Treatment of cured defaulted exposures (Question ID: 2021_5754) (17 December 2021)Obligor level (Question ID: 2020_5380) (30 July 2021)Technical past due situation - Factoring (Question ID: 2019_4505) (12 February 2021)Calculation of past due days on material credit obligations (Question ID: 2019_4504) (12 February 2021)Treatment of joint credit obligations (Question ID: 2018_4431) (7 August 2020)defining a concession (Question ID: 2015_2231) (4 October 2019)Material exposure in connection with term "days past-due" in the definition of non-performing exposure (Question ID: 2014_1297) (11 January 2019)Definition of default in terms of days (Question ID: 2013_58) (12 July 2013)Implementation of default definition - retail portfolio (Question ID: 2016_2968) (12 May 2017)Article 179Use of the last available data for risk quantification sample (Question ID: 2023_6798) (2 February 2024)Definition of "managerial (internal business) purposes" in terms of re-developed IRB model application. (Question ID: 2016_2983) (12 May 2017)Article 180PD calibration sample (Question ID: 2023_6747) (23 February 2024)Obligations stemming from "non-credit products" (Question ID: 2018_4301) (7 May 2021)COREP CR IRB - Calculation of column 10 - obligor PD with or without CRM technique (Question ID: 2013_564) (27 June 2014)COREP CR IRB - Calculation of column 10 (Question ID: 2013_558) (4 April 2014)Highly leveraged obligors (Question ID: 2013_430) (25 July 2014)Article 183Criteria for rating transfer (Question ID: 2019_4745) (11 December 2020)Article 193Immovable property collateral under the Standardised approach & Credit risk mitigation principles (Question ID: 2018_4300) (15 November 2019)Article 194Credit risk mitigation techniques - independent, written and reasoned legal opinions (Question ID: 2013_23) (4 July 2013)Article 194 and 402Large exposure reporting - Criteria for reducing the value of an exposure secured by commercial immovable property (Question ID: 2014_1659) (22 April 2016)Article 195Definition of counterparty for the purpose of applying on-balance sheet netting (Question ID: 2013_538) (6 June 2014)Article 197Substitution of ratings for CRMT purposes (Question ID: 2013_679) (3 October 2014)"Inflows" in connexion with securitisations. C 12.00 - Credit Risk: Securitisation - Standardised Approach to Own Funds Requirements (CR SEC SA) (Question ID: 2013_569) (4 April 2014)Eligibility of unconditional Financial Letters of Credit as eligible financial collateral (Question ID: 2015_1917) (6 January 2017)Article 197 and 198Eligible collateral for the purpose of credit risk mitigation (Question ID: 2014_1073) (25 July 2014)Article 197 and 207Credit Risk Mitigation (Question ID: 2015_1776) (10 July 2015)Article 199Application of Article 199(6)(c) and (d) in the event that the credit institution has not liquidated any such collateral in the past (Question ID: 2013_669) (11 April 2014)Article 201Eligibility of Sovereign Guarantee for which Permanent Partial Use Applies against IRB Exposure (Question ID: 2017_3581) (30 July 2021)Eligibility of religious communities or churches (Question ID: 2015_1908) (11 December 2015)Article 202PD substitution and eligibility of guarantors (Question ID: 2014_1381) (4 September 2015)Article 207Eligibility as collateral where securitisation positions are issued by an SSPE belonging to the same group (Question ID: 2014_1628) (10 March 2017)Article 208Scope of Article 208 CRR (Question ID: 2020_5470) (30 September 2022)Definition of "effective procedures" to monitor that the property taken as credit protection is adequately insured against the risk of damage. (Question ID: 2016_2685) (24 June 2016)Procedury monitorowania ochrony kredytowej / EN: Credit protection monitoring procedures (Question ID: 2015_2470) (3 June 2016)Article 212Equivalence of third country supervisory and regulatory arrangements to those applied in the Union (Question ID: 2013_470) (10 February 2017)Article 213Aggregated first loss under credit insurance (Question ID: 2018_4184) (26 February 2021)Timely payment requirement for unfunded credit protection provided under credit risk insurance policies (Question ID: 2017_3576) (26 July 2019)Article 215Application of Article 215(2)(b) of the CRR (Question ID: 2015_2306) (18 November 2016)Effect on the capital requirement of a guarantee where the right to call is linked to default versus another where it is linked to realised loss (Question ID: 2014_803) (4 July 2014)Article 220Applying a currency mismatch haircut to OTC derivatives in a netting pool which are in a currency different from settlement currency (Question ID: 2015_2394) (11 November 2016)Use of Maturity Mismatch for Exposures arising under Master Netting Agreements (Question ID: 2017_3375) (24 July 2020)Article 224Use of the "maturity of the tranche" (MT) as defined in Article 257 CRR as the "residual maturity" for purposes of the volatility adjustments for securitisation positions under Table 1 of Article 224(1) CRR. (Question ID: 2020_5211) (17 December 2021)Calculation of volatility adjustments where liquidation period not given in CRR tables (Question ID: 2014_1545) (28 November 2014)Article 227Use of Core Market Participants Rule (Question ID: 2013_269) (8 November 2013)Article 227 and 401Interaction of Article 227 of the CRR (0% volatility adjustment under FCCM) and Article 401(3) (stress test of realisable value of collateral) (Question ID: 2014_1573) (10 April 2015)Article 228Effective LGD (Question ID: 2017_3304) (24 July 2020)Article 229Definition of independent valuer referred to in Article 229(1) of Regulation (EU) No 575/2013 (CRR) (Question ID: 2014_1056) (3 October 2014)Article 242ABCP programme (Question ID: 2018_4323) (8 May 2020)ABCP Programme (Question ID: 2018_4324) (8 May 2020)Article 243Simple Transparent and Standardised securitisation (Question ID: 2023_6957) (25 October 2024)C14.00 - v7364_m - Type of Assets (column 0160) (Question ID: 2023_6864) (26 April 2024)Treatment of failed SRT under Traditional Securitisation (Question ID: 2018_4207) (26 July 2019)Article 244Synthetic securitization of undrawn revolving credit facilities (Question ID: 2018_4025) (19 July 2019)Article 246Deviations between the definition of SA exposure value for securitisation exposures and for other exposure classes (Question ID: 2013_230) (28 November 2014)Article 249Calculating RWAs for the portion of the securitisation position benefitting from credit protection (Question ID: 2020_5176) (6 January 2023)Article 250Column "ADJUSTMENT TO THE RISK WEIGHTED EXPOSURE AMOUNT DUE TO MA-TURITY MISMATCHES" to be reported only from originator institutions.C 12.00 - Credit Risk: Securitisation - Standardised Approach to Own Funds Requirements (CR SEC SA) (Question ID: 2013_568) (4 April 2014)Article 252CAP for synthetic securitisations of originator institutions in STD based on Article 252 (Question ID: 2017_3610) (25 May 2018)Article 253Weighted average risk weight calculation of the securitised exposures for an unrated securitisation position in STD according to Article 253 (Question ID: 2017_3609) (25 May 2018)Article 254Application of Article 254(2) to derivative exposures (Question ID: 2019_4465) (15 November 2019)Article 259Requirements for the usability of an ECAI within the framework of the Internal Assessment Approach pursuant to Article 259(3) of Regulation (EU) No 575/2013 – before amendments introduced by Regulation (EU) No. 2017/2401 - and Article 265 Regulation (EU) No 575/2013 as amended by Regulation (EU) No 2017/2401. - Anforderungen an die Verwendbarkeit einer ECAI im Rahmen des internen Bemessungsansatzes gemäß Artikel 259 Absatz 3 der Verordnung (EU) Nr. 575/2013 - in der Fassung vor den durch die Verordnung (EU) 2017/2401 eingeführten Änderungen - und Artikel 265 der Verordnung (EU) Nr. 575/2013 in der durch die Verordnung (EU) 2017/2401 geänderten Fassung (Question ID: 2019_4500) (7 May 2021)Inferred ratings for unrated IRBA market value hedging transactions (e.g. interest rate / cross currency swaps) (Question ID: 2014_1139) (2 October 2015)Article 261Scaling factor for IRBA securitisations with 1250% risk weight under the Ratings Based Method (Question ID: 2014_1179) (27 March 2015)Article 262Supervisory Formula Method - calculation of parameters (Question ID: 2018_4262) (22 March 2019)Calculation of ELGD under the Supervisory Formula Method in case of a re-securitisation (Question ID: 2015_2508) (15 July 2016)Article 263 and 264Mapping of SEC-ERBA credit quality steps (Question ID: 2018_4274) (18 January 2019)Article 264Applicability of the re-securitisation definition to securitisation positions being subject to tranched credit protection according to Article 264(1) of Regulation (EU) No 575/2013 (CRR) (Question ID: 2013_53) (31 October 2013)Article 266Recognition of specific credit risk adjustments on securitised defaulted exposures under Article 266(1) CRR to reduce risk-weighted exposure amounts (RWEA) on IRB securitisation positions with 1250% risk weight (RW). (Question ID: 2017_3141) (11 January 2019)Validation Rules (SEC) - Rule v531_m does not take into account value adjustments on deductions from own funds (Question ID: 2013_227) (7 March 2014)Article 272Applicability of notional and CMV concepts to SFT for the purpose of template C 34.02 (Question ID: 2022_6630) (28 April 2023)Article 273Calculation and Application of incurred CVA per Article 273(6) (Question ID: 2014_1544) (9 December 2016)Capital charge for credit derivatives in the banking book in the position of protection seller (Question ID: 2013_387) (8 November 2013)Potential future exposure for options (Question ID: 2014_907) (27 June 2014)Counterparty Credit Risk (Question ID: 2013_134) (28 March 2014)Recognition of credit derivatives for protection buyer (Question ID: 2014_990) (12 September 2014)Article 273 and 429aTreatment of Eligible CRM CDS for Leverage Ratio (Question ID: 2015_2165) (13 May 2016)Article 274Determination of exposure value cap for netting sets subject to a margin agreement. (Question ID: 2023_6962) (15 March 2024)Mark-to-Market Method: remaining maturity for early-termination clauses (ETC) (Question ID: 2018_4329) (7 May 2021)Base for calculating Add-ons for Derivatives (Question ID: 2013_641) (6 June 2014)Mark-to-Market Method: Residual Maturity for cash settled contracts (Question ID: 2015_1701) (10 July 2015)Mark to market method, application of the mark to market reset (Question ID: 2014_892) (4 July 2014)Regulatory Add-on % for Inflations Swaps (Question ID: 2014_841) (4 July 2014)Potential Future Exposure (PFE) add-ons for written options (Question ID: 2013_666) (14 November 2014)Calculation of exposure value for counterparty credit risk under Mark-to-market Method (Question ID: 2013_611) (11 April 2014)Derivative adjustment of the basic annual contribution through mark-to-market method (Question ID: 2017_3172) (14 July 2017)Mark-to-Market Method: Add-on for sold options (Question ID: 2017_3217) (19 January 2018)Mark-to-Market Method: Residual Maturity for Physically Settled Contracts (Question ID: 2016_2634) (11 November 2016)Potential Future Exposure (PFE) add-ons for written options out side netting agreement (Question ID: 2015_2195) (11 November 2016)Counterparty credit risk (Question ID: 2015_2382) (3 June 2016)Article 275Formula to be applied in case of a switch from multiple netting sets to a single netting set (Question ID: 2020_5482) (15 July 2022)Article 279b and 430Notional amount reported under SA_CCR model (Question ID: 2022_6603) (28 April 2023)Article 285Internal Model Method for counterparty credit risk: Determination of the effective expected exposure when the model captures the effect of margining (Article 285(1)(c)) (Question ID: 2014_819) (11 July 2014)Definition of disputed margin call under Article 285(4) (Question ID: 2015_1986) (27 November 2015)Application of volatility haircuts adjusted under Article 285(3) (extended margin period of risk) (Question ID: 2015_1748) (19 June 2015)Article 291Netting set treatment for trades with Specific Wrong Way Risk (Question ID: 2016_2590) (18 November 2016)Article 295Recognition of contractual netting of legal entities of a group (Question ID: 2015_2004) (25 September 2015)Article 296Recognition of contractual netting agreements by the competent authority (Question ID: 2014_1424) (12 December 2014)Article 298Consideration of collateral in the potential future credit exposure (Question ID: 2016_2735) (17 March 2017)Consideration of collateral in the current exposure method (Question ID: 2013_206) (30 April 2014)Netting of Perfectly Matching Contracts under the Mark-to-Market Method (Question ID: 2014_798) (14 November 2014)Mark-to-Market Method: Application of perfectly matching provisions to FX forwards (Question ID: ID: 2015_2115) (13 January 2017)Consideration of surplus collateral received in providing further credit risk mitigation (Question ID: 2017_3303) (2 March 2018)Article 299Valuation of immovable property performed by statistical model (Question ID: 2017_3078) (12 May 2017)Counterparty Credit Risk, Credit Default Swaps (Question ID: 2016_2701) (11 November 2016)Article 304Application of margin period of risk scalars for cleared transactions (Question ID: 2018_3756) (22 March 2019)Article 305Clarification regarding the legal opinion mentioned in Article 305 of Regulation (EU) No 575/2013 (CRR) (Question ID: 2014_1102) (1 August 2014)Treatment of clients' exposures (Question ID: 2013_366) (28 March 2014)Risk weight in CCP-related exposures, rules on 2% AND 4% risk weight (Question ID: 2015_1946) (18 March 2016)Conditions for application of 4% risk weight (Question ID: 2013_668) (23 May 2014)Article 305, 306CCR treatment of exposures arising from centrally cleared transactions - indirect clearing flows (Question ID: 2023_6839) (updated 2 February 2024)Article 306Calculation of exposure values of trade exposures with QCCP in accordance with article 306(1)(a). (Question ID: 2015_1903) (10 July 2015)Calculation of exposure values of trade exposures with QCCP in accordance with Article 306(1)(a) of the CRR. (Question ID: 2015_1904) (25 September 2015)Article 310Alternative calculation of own funds requirement for exposures to a Qualifying Central Counterparty (QCCP) (Question ID: 2013_69) (16 April 2014)Article 311Commencement of 3-month period when CCPs cease to meet certain conditions (Question ID: 2014_1126) (29 August 2014) Article 312-324Operational Risk (OPR) templates (Question ID: 2013_580) (4 April 2014)Article 315Meaning of "the last three twelve-monthly observations" in Articles 315(1) and 317(4) CRR regarding the calculation of operational risk requirements (Question ID: 2018_3969) (20 November 2020)Calculation of 3 year indicator at consolidated level where figures for individual entities are negative (Question ID: 2018_3772) (23 November 2018)Article 316Calculation of operational risk capital requirements under BIA (Question ID: 2017_3126) (31 July 2020)Article 321-324OPR Details (Question ID: 2013_362) (7 March 2014)Article 325Interpretation of Article 325 of Regulation (EU) No 575/2013 (CRR) (Question ID: 2013_429) (6 June 2014)Scope of "undertaking" in Article 325 (1) of Regulation (EU) No 575/2013 (CRR) (Question ID: 2013_428) (6 June 2014)Article 325a - 325aiThe size of all non-trading book positions that are subject to foreign exchange risk (Question ID: 2021_6269) (15 July 2022)Correlation parameter for Intra-bucket correlations for credit spread risk for non-securitisations (Question ID: 2023_6746) (16 June 2023)Article 325bTranslation risk when calculating total own fund requirements on consolidated basis using the reporting currency of the consolidated institution (Question ID: 2024_7194) (15 November 2024)Level of application of permissions for consolidated netting (Question ID: 2024_7058) (21 June 2024)Article 325ayDefinition of the parameter ρ_kl (option maturity) (Question ID: 2020_5645) (15 July 2022)CCR2 + FRTB: Delta intra bucket correlation for the risk class “foreign exchange risk” (Question ID: 2020_5469) (15 July 2022)Article 325hGamma correlations regarding curvature risk in low and high scenario (Question ID: 2021_6122) (11 February 2022)Article 325bpEstimation of default probability and loss given default under the internal default risk model for a trading book position, where those estimates are not available at trade date under an approved IRB approach (Question ID: 2021_5856) (18 March 2022)Article 325ePerfectly matched back-to-back bought and sold options under market risk capital requirement - sensitivities-based method for calculating the own funds requirement (Question ID: 2024_7149) (15 November 2024)Vega and curvature risk requirements for positions in instruments without exercisable optionality that are sensitive to vega risk factors (Question ID: 2024_7006) (3 May 2024)Article 325xSeniority categories to use when offsetting the gross JTD amounts of short exposures and long exposures within the DRC calculations for non-securitisations (Question ID: 2024_7233) (17 January 2025)Maturity weighting of gross JTD amounts to calculate net JTD amounts (Question ID: 2024_7129) (13 September 2024)Article 327Calculation of net positions under Article 327(1) (Question ID: 2018_4386) (4 June 2021)Treatment of equity, equity index and commodity futures/forward contracts under Part three, Title IV of Regulation (EU) No 575/2013 (CRR) (Question ID: 2015_1812) (20 November 2015)Treatment of contracts for difference under Article 327(1) or Regulation (EU) No 575/2013 (CRR) (Question ID: 2014_1506) (19 December 2014)Netting between depositary receipts and underlying equities (Question ID: 2017_3120) (22 September 2017)Article 329Determination of own funds requirements for gamma risk according to the ‘Delta plus approach’, for option positions in Exchange-traded funds (ETFs), when the reporting institutions apply the look-through method for the funds (Question ID: 2023_6904) (19 January 2024)Delta calculation internal models (Question ID: 2021_6217) (11 November 2022)Article 329, 352 and 358Permission for delta models for back-to-back positions (Question ID: 2017_3314) (22 Semptember 2017)Article 331Market Risk Netting Under Article 331(2) (Question ID: 2015_2533) (28 October 2016)Article 335Cap on the own funds requirement for a net position (Question ID: 2017_3513) (22 December 2017)Article 339Maturity-based calculation of general risk (Question ID: 2014_1356) (24 October 2014)Scope of application of Articles 339 and 340 of Regulation (EU) No 575/2013 (CRR) (Question ID: 2013_155) (15 November 2013)Articles 340 and 345Calculation of general risk capital requirement for underwriting commitment regarding bond issuance and bond issuance programs under duration-based method specified in Article 340 of the CRR (Question ID: 2017_3450) (19 January 2018)Article 341Scope of application of Articles 341 to 344 of Regulation (EU) No. 575/2013 (CRR) (Question ID: 2013_157) (15 November 2013)Article 348Position Risk Own Funds Requirement for options positions on CIUs (Question ID: 2016_2692) (11 November 2016)Article 350Treatment of CIUs in internal model for market risk - possible restrictions (Question ID: 2018_4378) (4 December 2020)Treatment of CIUs in the standardised approach – Derivatives on CIUs (Question ID: 2018_4381) (4 December 2020)Netting of Exposures arising from CIUs (Question ID: 2016_2917) (31 March 2017)Market risk capital requirement for CIUs where a look-through approach is applied (Question ID: 2017_3099) (12 May 2017)CIU Correlation Test (Question ID: 2017_3538) (2 March 2018)Article 351Exclusion of positions from the calculation of net open currency positions (Question ID: 2015_2317) (28 April 2016)Article 351 and 352De Minimis and weighting for foreign exchange risk (Question ID: 2015_1795) (17 July 2015)Article 352Calculation of the net open position for capital requirements for structural FX risk (Question ID: 2024_7162) (15 November 2024)Offsetting position among all group entities without the permission of 325b (Question ID: 2024_7160) (15 November 2024)Consideration of additional items in the calculation of the net open position or maximum net open position (Question ID: 2024_7159) (15 November 2024)Conditions for the usage of the net present value when calculating open positions in each currency and in gold (Question ID: 2020_5631) (15 July 2022)Determination of own funds requirements for gold positions denominated in foreign currency (Question ID: 2018_4167) (7 May 2021)Clarification of the treatment of contracts for difference (CFD) (Question ID: 2017_3137) (29 November 2019)Treatment of negative accrued interests in the foreign exchange risk (Question ID: 2016_2797) (11 November 2016)Own funds requirements for non-continuous options which are perfectly matched (Question ID: 2016_2571) (11 November 2016)Calculation of foreign exchange position for non-FX derivatives denominated in foreign currency (Question ID: 2014_1171) (12 September 2014)Article 354Closely correlated currencies (Question ID: 2018_4142) (8 May 2020)Reporting currency as closely correlated currency (Question ID: 2015_2139) (3 June 2016)Article 355Choice of method for commodities risk when an entity has 2 different business lines (Question ID: 2014_940) (12 September 2014)Article 357Stock financing (Question ID: 2013_422) (28 March 2014)Article 358Risks other than Delta for non-linear products (Question ID: 2014_1008) (12 September 2014)Treatment of commodity indices (Question ID: 2013_163) (15 November 2013)Article 359Own funds requirements for commodities risk (Question ID: 2013_589) (30 April 2014)Article 360Clarification of the treatment of positions in commodities for the purposes of calculating net and gross position according to Article 360(1) of Regulation (EU) No 575/2013 (CRR) (Question ID: 2015_1813) (25 September 2015)Article 363Separate IMA approval or summation approach for market risk OFR at consolidated level (Question ID: 2018_4021) (29 November 2019)Number of distinct calculations required to assess materiality of changes to internal IRC models (Question ID: 2015_2058) (25 September 2015)Application level of materiality threshold for assessing the materiality of extensions and changes to the IMA (Question ID: 2015_2466) (20 January 2017)Capability to perform an impact analysis for 15 consecutive business days for extensions and changes of internal approaches for market risk (Question ID: 2016_2763) (27 January 2017)Article 364Reference date for determination of previous day's values (Question ID: 2017_3559) (6 April 2018)Article 364 and 350Treatment of CIUs in internal model for market risk – own funds requirement (add-on) (Question ID: 2018_4380) (21 January 2022)Article 374Standardised Method (Question ID: 2013_464) (16 May 2014)Article 377Internal model for correlation trading (Question ID: 2014_1422) (19 December 2014)Article 378Inclusion of derivatives in the product list mentioned in Article 378 (Question ID: 2014_851) (24 October 2014)Article 382Exclusion of intragroup transactions with entities in third country from the CVA risk charge (Question ID: 2022_6495) (30 September 2022)Exclusion of intragroup transactions from own funds requirements for CVA risk (Question ID: 2015_1929) (9 December 2016)Scope of calculation of own funds requirements for CVA risk (Question ID: 2013_130) (15 November 2013)Exclusion of centrally cleared transactions (Question ID: 2016_3009) (20 January 2017)Exclusion of provisioned counterparties from the CVA capital charge (Question ID: 2013_99) (15 November 2013)CVA for client exposures (Question ID: 2013_692) (23 May 2014)Determination of clearing threshold of non-financial counterparties (Question ID: 2013_472) (11 April 2014)Calculation of own funds requirements for CVA risk on a consolidated basis (Question ID: 2013_471) (21 February 2014)CVA for Exposures in structures with underlying assets (Question ID: 2013_637) (13 May 2016)Article 383Usage of the internal model for determining the own funds requirements for the specific risk associated with traded debt positions in the advanced method for Credit Valuation Adjustment (CVA) risk (Question ID: 2014_1686) (5 June 2015)Article 384Maturity floor in Standard Method for CVA (Question ID: 2022_6529) (11 November 2022)Break clauses in capital requirements and Residual maturity (Question ID: 2015_2252) (9 December 2016)CVA Standardised Method for Securities Financing Transactions (SFTs) (Question ID: 2014_1376) (30 June 2017)Calculation of EADi(total) for CVA purposes under the standardised method (Question ID: 2013_616) (23 May 2014)Article 386Exclusion of eligible CVA hedges from the specific risk capital requirements (market risk) (Question ID: 2013_402) (28 March 2014)Eligibility of index CDS hedges in Advanced CVA charge (Question ID: 2013_360) (21 February 2014)Eligible hedge of Credit Valuation Adjustment (CVA) (Question ID: 2014_949) (5 June 2015)Article 389Unutilised Limits of Guarantess (Question ID: 2019_4872) (11 February 2022)Treatment of cash at bank under the large exposures regime (Question ID: 2014_1598) (4 October 2019)Large AFS exposures and accounting for OCI unrealised gains (Question ID: 2015_1716) (25 September 2015)Exposure for Large Exposure Reporting - Accrued interests (Question ID: 2013_638) (11 April 2014)Inclusion of indirect holdings in the large exposures regime (Question ID: 2013_624) (11 April 2014)Article 390Transaction with underlying assets: ''distinct client'' vs. ''unknown client'' (Question ID: 2023_6903) (15 March 2024)"Unexpected outflow" in the context of applying large exposure exemptions granted in Article 390(6)(c) CRR (Question ID: 2020_5342) (9 June 2023)Aggregation of separate client exposures for a transaction with underlying credit risk exposure (Question ID: 2021_5746) (11 February 2022)Applicability of the Guidelines of the Committee of European Banking Supervisors on Article 106(2)(c) and (d) of Directive 2006/48/EC (CRD) (Question ID: 2020_5340) (17 December 2021)Interpreting the definitions of "client activity" and "unexpected" in modern financial services market in the context of CRR (Question ID: 2020_5341) (24 September 2021)Large Exposures treatment of Nostro Accounts used for correspondent banking (Question ID: 2019_4805) (15 May 2020)Treatment of stock futures under Article 390(3) and Article 327(1) (Question ID: 2015_1873) (2 October 2015)Treatment of collateral posted from client to clearing Member in Large Exposures (Question ID: 2013_474) (28 March 2014)Large exposures - excluding exposures if fully deducted from own funds (Question ID: 2014_787) (19 September 2014)Article 391Definition of "institution" for large exposure purposes (Question ID: 2014_1692) (15 July 2016)Article 392Definition of a large exposure (Question ID: 2013_57) (31 October 2013)Article 392-395Additional Reporting templates for FINREP (large exposures) (Question ID: 2014_939 ) (16 January 2015)Article 394Reporting of connected clients and underlying individual clients exposures and type of counterparty indication in C27 (Question ID: 2020_5487) (19 March 2021)Large Exposures Reporting - Reporting of Shadow Banking Positions under EBA Taxonomy 3.0 (Question ID: 2021_5819) (6 August 2021)Original Exposure value of Securities Financing Transactions calculated under Article 220 of Regulation (EU) No 575/2013 (CRR) (Question ID: 2017_3590) (4 October 2019)Exposures in the trading book - reporting of the exposure to individual clients as defined by Article 390(3) CRR (Question ID: 2015_1897) (4 October 2019)How to fill out the COREP C 28.00 for an exposure secured by an insurance wrapper? (Question ID: 2017_3307) (4 October 2019)Reporting of two groups of connected clients when one client is considered as the most significant entity within both groups (Question ID: 2014_920) (16 January 2015)Large Exposures - maturity buckets (Question ID: 2014_1455) (13 March 2015)Reporting of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial institutions (Question ID: 2013_211) (14 November 2014)Definition of a group of connected clients as 'institution' or 'unregulated financial entity' (Question ID: 2013_492) (21 March 2014)10 largest exposures to institutions and unregulated financial sector entities (Question ID: 2014_1351) (8 May 2015)Scope of LE3 template: Details of the exposures to individual clients within groups of connected clients (Question ID: 2013_394) (7 March 2014)Reporting of 10 largest exposures to institutions (correct counting in a case where 2 clients in a group of connected clients are institutions) (Question ID: 2014_1366) (13 March 2015)Report information on the 20 largest exposures to clients or groups of connected clients (Question ID: 2014_1256) (8 May 2015)validation rule v3995_u (Question ID: 2014_1080) (26 September 2014)Large Exposures - disclosure of counterparty names (Question ID: 2013_672) (11 April 2014)LE1 template (C 27.00) - reporting of identification data on individual clients within groups of connected clients (Question ID: 2014_701) (30 April 2014)Reporting of defaulted and past due items in maturity buckets (Question ID: 2014_754) (7 November 2014)Large exposures: LE4 and LE5 on maturity buckets for institution's and unregulated entities applies to firms reporting on solo basis. (Question ID: 2013_133) (14 February 2014)Reporting LE in accordance with Art 392, 20 largest exposures according to last sentence of Art 394(1), 10 largest exposures to institutions and 10 largest to UFE according to Art 394(2) (Question ID: 2013_441) (21 March 2014)Large exposures: Definitions of 'institutions' for the purpose of the LE reporting (Question ID: 2013_131) (14 February 2014)January and February 2014 figures for the Q1 2014 leverage ratio reporting (Question ID: 2013_266) (14 February 2014)Scope of LE5 template: Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial entities: detail of the exposures to individual clients within groups of connected clients (Question ID: 2013_395) (4 April 2014)LE1 column 030 ('LEI code') (Question ID: 2013_582) (11 April 2014)Maturity Buckets for LE4 and LE5- Amount to be considered. (Question ID: 2014_769) (26 September 2014)Reporting requirement of the "10 largest exposures to institutions" and "10 largest exposures to unregulated financial sector entities" (Question ID: 2013_572) (11 April 2014)Maturity Bucket of Call Deposits for Large Exposure Reporting (Question ID: 2016_2644) (7 April 2017)Reporting of % values in LE reports (Question ID: 2014_1564) (7 April 2017)COREP LE template C 28.00, C29.00 (Question ID: 2015_1960) (7 April 2017)Reporting of individual exposures relating to a group of connected institutions for which there is a cash pooling agreement, where some creditor nostri accounts are offsetting debtor nostri balances (Question ID: 2015_2286) (4 August 2017)LE reporting - reporting of exposures exempted under Article 400(1)(c) - exposures carrying explicit guarantees of central governments (Question ID: 2014_1349) (4 August 2017)Consideration and representation within the LE templates in case of existing indirect exposure resulting out of credit risk mitigation (CRM) - here unfunded credit protection under a guarantee between two partners within a Group of connected clients (GCC). (Question ID: 2015_2116) (4 August 2017)Treatment of Exposures to 'Civil-law associations' (Question ID: 2014_984) (16 January 2015)Fiduciary loans and deposits (Question ID: 2014_1088) (9 September 2016)Maturities in Large exposure report (LE4; top 10) (Question ID: 2014_1137) (Question ID: 2014_1137) (9 September 2016)Article 395Article 395 CRR - Shadow entities large exposure limits (Question ID: 2019_4501) (15 January 2021)Annex II and VIII of the ITS on supervisory reporting under the CRR (Question ID: 2014_1085) (3 October 2014)Article 395 and 400Large Exposures - clients to CCPs (Question ID: 2013_365) (28 March 2014)Article 395, 400 and 403Exemptions from the application of Article 395(1) (Question ID: 2014_1592) (10 July 2015)Article 399, 401 and 403Mandatory substitution approach according to Article 403 CRR when applying either the Financial Collateral Comprehensive Method (FCCM) or, in the case of securities financing transactions (SFTs) the Internal Model Method (IMM) or master netting agreements to calculate the exposure value. (Question ID: 2020_5496) (21 January 2022)Article 400CCP related transactions (Question ID: 2019_4915) (7 May 2021)Large exposures - treatment of connected clients principle on exposures to other group entities outside prudential scope of consolidation (Question ID: 2018_3665) (21 December 2018)On-balance sheet netting and exemption from the Large Exposures limits (Question ID: 2014_1508) (6 February 2015)On-balance sheet netting and exemption from the Large Exposures limits - question 1 (Question ID: 2014_1505) (6 February 2015)Large exposures - major trading currencies in overnight transactions (Question ID: 2014_837) (22 August 2014)Level 1 assets and Large Exposures exemptions (Question ID: 2015_2040) (27 May 2016)Articles 400 and 213Recognition for large exposure purposes of a guarantee granted by the central government on an equity exposure (Question ID: 2017_3621) (20 November 2020)Article 402Definition of exposures arising from mortgage lending (Question ID: 2021_5756) (10 February 2023)Article 403The use of the Collateral Simple and Comprehensive Methods under the Large Exposure regime (Question ID: 2014_793) (20 April 2021)Article 405Exemption of purchased receivables from Aricle 405's retention requirement (Question ID: 2014_1474) (20 February 2015)Distribution by an originator to its shareholders of a participation instrument the pay out of which is directly linked to the net cash flows under the net economic interest retained (Question ID: 2016_2878) (17 February 2017)Risk Retention (Question ID: 2013_265) (20 February 2015)Article 407Column "OVERALL EFFECT (ADJUSTMENT) DUE TO INFRINGEMENT OF THE DUE DILIGENCE PROVISIONS" to be reported only from investor institutions. C 12.00 - Credit Risk: Securitisation - Standardised Approach to Own Funds Requirements (CR SEC SA) (Question ID: 2013_567) (4 April 2014)Article 411Outflows from deposits in insurance wrappers (Question ID: 2020_5461) (30 September 2022)Financial Customers (Question ID: 2016_2996) (21 January 2022)Financial Customer Definition - application to captive finance companies within non-financial corporate groups (Question ID: 2013_364) (23 October 2015)Definition of retail deposits. (Question ID: 2013_288) (23 October 2015)Retail Depoists - EUR1 million limit (Question ID: 2014_1062) (24 October 2014)Definition of a retail deposit (Question ID: 2013_578) (4 April 2014)Definition of the words "on group basis" (Question ID: 2013_192) (26 September 2014)Definition of 'retail deposit' (Question ID: 2013_128) (29 November 2013)Definition of financial customers in Article 411(1) of CRR regarding corporate trusts with a single fixed individual beneficiary (Question ID: 2013_164) (26 September 2014)Definition of threshold (Question ID: 2013_289) (2 October 2015)Classification of SME/Retail Corporates as 'Retail Deposits' (Question ID: 2016_2731) (9 December 2016)Article 412Classification of "Undrawn term loans" under Article 23(1)(b) LCR DA (Question ID: 2019_4717) (1 April 2022)Callable deposits from financial institutions to be included in LCR with the entire outstanding (Question ID: 2020_5287) (11 February 2022)Commitment received to upgrade collateral from Level 2B to Level 1 (Question ID: 2019_4971) (24 September 2021)HQLA treatment of euro-denominated assets held in 3rd Countries (Question ID: 2018_4285) (8 May 2020)Application of national liquidity requirements prior to binding EU requirements (Question ID: 2013_22) (3 July 2013)Supervisory powers Liquidity (Question ID: 2014_1077) (25 July 2014)Article 412 and 460Minimum reserve requirement (Question ID: 2013_293) (4 July 2014)Klärung: Emissionsvolumen bei Covered Bonds € 500 Mio. (oder den Gegenwert in Landeswährung) / EN TRANSLATION: Clarification: 'the issue size of the covered bonds is EUR 500 million (or the equivalent amount in domestic currency)' (Question ID: 2015_1976) (18 March 2016)Reporting of retail deposits to internet banks that are also partly used as collateral for various broker services such as forex and other OTC derivatives. (Question ID: 2015_2301) (28 April 2016)Article 413Capital deductions (Question ID: 2013_673) (30 April 2014)Article 415Assets which are not immediately available for monetisation in C 66.01 (Question ID: 2024_7042) (13 December 2024)Alignment of total funding between FINREP F01.02 and COREP C67.00 (Question ID: 2023_6956) (20 September 2024)Reporting of deposits subject to a notice period for C 69.00 and C 70.00 purpose (Question ID: 2022_6663) (28 July 2023)Assets which are not immediately available for monetisation in C 66.01 (Question ID: 2020_5158) (17 February 2023)Collateral swaps with underlying collateral baskets (Question ID: 2022_6331) (20 January 2023)Allocation of non-performing interdependent assets for NSFR purposes (Question ID: 2021_5822) (10 September 2021)How to report liabilities with notice period in C69.00 and C70.00 (Question ID: 2021_5794) (10 September 2021)DPM v3.0 NSFR Derivatives (Question ID: 2021_5702) (25 June 2021)Follow-up question on 2019_4818 related to CB Eligible Central bank withdrawable reserve to be reported in memo line 13 C 66. (Question ID: 2020_5646) (25 June 2021)Meaning of ‘intragroup’ for the purpose of reporting in COREP template C 67.00 (Question ID: 2020_5638) (30 April 2021)C76 - Updated LCR Calculation tool (Question ID: 2020_5290) (19 March 2021)Treatment of non-withdrawable central bank reserves on C 66. (Question ID: 2020_5286) (19 March 2021)New, Matured, Roll Over classification (Question ID: 2017_3359) (5 March 2021)Treatment of collateral swaps with underlying collateral pools/ baskets (Question ID: 2017_3313) (5 March 2021)Further clarification required on the inclusion of transactions between trade and settlement date (Question 2016_2817) (5 March 2021)Validation of LCR Submission (Question ID 2014_1473) (5 March 2021)Treatment of integer values in the 'days' columns (Question ID: 2016_2822) (5 March 2021)Reporting of "Value according to Article 418 of CRR" of liquid assets (Question ID 2015_1752) (5 March 2021)NSFR - Definition of Other Equity Instruments (Question ID: 2016_2760) (5 March 2021)Reporting of retail deposits that qualify for the treatment set out in Article 421 (5a) CRR (Question ID: 2015_1894) (5 March 2021)HANDLING OF CASH COLLATERAL DEPOSIT HELD WITH OUR BANK (Question ID: 2014_1624) (5 March 2021)Reporting liquidity outflow of non-retail deposits (Question ID: 2014_1531) (5 March 2021)Definition of undrawn committed credit facilities to report (Question ID: 2015_1994) (5 March 2021)Liquidity templates and instructions (Question ID: 2014_1227) (5 March 2021)Interest Rate Cashflows due within 30 days (Question ID 2014_1340) (5 March 2021)Non-Renewable loans and receivables (Question ID: 2014_1489) (5 March 2021)Reporting of loans collateralised by real estate (Question ID: 2014_1070) (5 March 2021)Reporting RMBS issued by SSPEs in C51. (Question ID: 2014_1041) (5 March 2021)Treatment of impediments to the availability of assets and cash inflows in the C 66.00 maturity ladder template (Question ID: 2020_5156) (4 December 2020)Collateral swap in case of Domestic Central Bank Counterparty (Question ID: 2020_5190) (4 December 2020)Reporting of (committed) credit and liquidity facilities in the C 66.01 maturity ladder template (Question ID: 2020_5157) (4 December 2020)Netting of cash flows in the C 66.00 maturity ladder template (Question ID: 2020_5155) (4 December 2020)Reporting of cash flows related to 'extraordinary' and one-off transactions in the C 66.00 maturity ladder template (Question ID: 2020_5151) (4 December 2020)Reporting of cash flows related to ‘forward starting’ transactions in the C 66.00 maturity ladder template (Question ID: 2020_5154) (4 December 2020)Reporting of interest-related cash flows in the C 66.00 maturity ladder template (Question ID: 2020_5152) (4 December 2020)C 70 treatment of multiple currencies (Question ID: 2019_5058) (4 December 2020)Treatment of Central Bank Overnight deposits in ALMM Template C71 (Question ID: 2019_5028) (11 September 2020)C66: undrawn ECB open market operations backed with pre-positioned own issuances (retained CB or ABS) as “Undrawn committed facilities received”. (Question ID: 2019_5012) (11 September 2020)Discrepencies between the "instructions" and the Data Point Model for the Maturity Ladder C66.01 COREP report (Question ID: 2019_4907) (11 September 2020)Clarifications on the scope of ‘New Funding’ in C69.00 (Question ID: 2019_4893) (11 September 2020)Clarification regarding reporting of Central Bank deposits in column 90 (collateral value CB-eligible) of row 120 in C71.00 Concentration of Counterbalancing Capacity by issuer/counterparty (Question ID: 2019_4818) (11 September 2020)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 (Question ID: 2019_4574) (17 July 2020)Clarification on the reporting of "maturing" columns in COREP ALMM C 70.00 "Roll-over of funding" (Question ID: 2019_4581) (17 July 2020)Calculating the threshold of 1% of total liabilities in significative currencies (Question ID: 2018_4209) (17 July 2020)Benchmark Rates of other currencies than EUR, USD, GBP (Question ID: 2019_4616) (8 May 2020)Committed liquidity facilities to a special purpose vehicle (SPV) (Question ID: 2018_3681) (13 December 2019)ALMM - C 70.00 : Reporting on holidays and weekends of internationally active credit institutions with subsidiaries in different countries in ‘Roll-over of funding' template (Question ID: 2018_3689) (13 December 2019)ALMM - C 69.00 : applicable spread for roll-overs in 'Prices for Various Lengths of Funding' template (Question ID: 2018_3688) (13 December 2019)Treatment of changes in deposit balances due to changing exchange rates in AMM template C 69.00 (Question ID: 2017_3370) (13 December 2019)C 69.00 – Spread calculation (Question ID: 2017_3361) (13 December 2019)Rollover of Funding (Question ID: 2016_2700) (13 December 2019)Treatment of liquidity generated by the overnight maturity of Withdrawable Central Bank reserve in Counterbalancing Capacity panel of Template C66 (Question ID: 2018_4318) (6 September 2019)C 66.00, validation rule v5903_s (Question ID: 2018_4193) (6 September 2019)Classification of multilateral development banks (MDBs) for the purpose of the reporting of the Additional Liquidity Monitoring Metrics (ALMM) (Question ID: 2019_4549) (6 September 2019)Reporting of template C71.00 by significant currency (Question ID: 2019_4550) (6 September 2019)Double counting of intra-group funding in C68.00 (Question ID: 2018_3962) (6 September 2019)Difference in reporting requirements for C71 as per the EBA Annotated Reports and ITS Monitoring Metrics (Question ID: 2018_4217) (7 June 2019)Report gross or netted cash flows in the row 360 of C66 (maturity ladder) of non-forex and non-option-like derivatives under a valid netting agreement but without collateral agreement (Question ID: 2018_3943) (7 June 2019)Presentation of cash flows related to non performing exposures in the template (C 66.01.a) (Question ID: 2018_3794) (15 March 2019)Reporting of memorandum items behavioural outflow/inflow in the ALMM maturity ladder (C 66.01) (Question ID: 2018_3763) (9 November 2018)Breakdown on funding C 70.00 Roll-over of funding (Question ID: 2014_1649) (18 December 2015)Currency in which the information that the institutions report to the competent authorities of the home member State must be submitted, according to art. 415, par.2. (Templates: C.51.00.w, C.51.00.x, C.52.00.w, C.52.00.x, C.52.00.y, C.52.00.z, C.53.00.w, C.53.00.x, C.53.00.y, C.54.00.a, C54.00.w) (Question ID: 2014_1042) (29 May 2015)Liquidity: Instructions on reporting outflows in relation to custody, clearing and cash managment (Question ID: 2013_150) (14 February 2014)Implementing Technical Standards (ITS) on additional liquidity monitoring metrics (Question ID: 2014_1084) (18 December 2015)Liquidity: First submission date for Stable Funding template (Question ID: 2013_106) (14 February 2014)Reporting of open ended funding products without a defined maturity (Question ID: 2014_1633) (18 December 2015)Definition of new funds and roll-over (Question ID: 2014_1650) (18 December 2015)General principle of C70 Roll-over of funding (Question ID: 2014_1632) (18 December 2015)Reporting treatment of forward starting trades (Question ID: 2013_380) (28 March 2014)Prices for various lengths of funding - Transactions volume (Question ID: 2015_2208) (18 December 2015)Reporting of amounts 'representing claims or guaranteed by multilateral development banks' (Question ID: 2013_373) (14 February 2014)Scope of funding applicable (Question ID: 2015_2061) (18 December 2015)Treatment of Deliverable FX for single Currency Returns under 422 (6) and 425 (3) (Question ID: 2013_160) (6 December 2013)Exchange rates in the template Roll-over of funding (C 70.00) (Question ID: 2015_2310) (18 December 2015)Inclusion of transactions between trade and settlement dates (Question ID: 2013_378) (30 April 2014)Reportable maturity for ALMM C69 PRICES FOR VARIOUS LENGTHS OF FUNDING (Question ID: 2015_2051) (18 December 2015)Article 415 and the treatment of forward starting collateral swaps. (Question ID: 2013_548) (4 April 2014)How the various types of sight deposit are to be treated in ALMM templates C68.00, C69.00 &amp; C70.00, and whether it is possible to achieve a consistent treatment given the differences in requirements across these templates. (Question ID: 2015_1901) (18 December 2015)Reporting of prices for various lengths of funding (Question ID: 2015_2204) (18 December 2015)Treatment of repos and reverse repos collateralised by commodities (Question ID: 2013_277) (30 April 2014)C69.00 - Time-periods covered by column set (Question ID: 2015_1802) (18 December 2015)NSFR: Calculation of liablities and receivables from derivatives if there is no netting agreement (Question ID: 2013_183) (14 February 2014)Reporting requirement for draw down of facilities (Question ID: 2015_2049) (18 December 2015)Possible redundant "overnight" in text. (Question ID: 2015_1735) (18 December 2015)Reporting of liquid assets as per annex III CRR (Question ID: 2013_439) (21 March 2014)Reporting of repos and reverse repos with underlying liquid asset collateral (Question ID: 2013_274) (28 March 2014)Should wholesale funding with open maturity be included when calculating average maturity in template C68.00? (Question ID: 2015_1950) (18 December 2015)ALMM Template 71 (Question ID: 2015_2445) (18 December 2015)First reporting date / reporting period (Question ID: 2013_25) (15 November 2013)Reporting of liquid assets as per annex III CRR (Question ID: 2013_438) (21 March 2014)Template C 69.00: Clarification needed about definition of transaction volume and maturity (Question ID: 2014_1700) (18 December 2015)Calculating the threshold of 1% of total liabilities (Question ID: 2015_1952) (18 December 2015)Reportable maturity for ALMM C70 ROLL-OVER OF FUNDING (Question ID: 2015_1712) (18 December 2015)Aggregate Liabilities (Question ID: 2014_1579 ) (20 February 2015)Concentration of funding by counterparties- maturities and pro0duct types for fair value of derivaties and collaterals (Question ID: 2015_1829) (18 December 2015)Principles for completing template C67.00 (Question ID: 2015_1731) (18 December 2015)Treatment of Credit Unions in C 68.00 ALMM Reporting (Question ID: 2017_3254) (2 March 2018)Traitement des dettes subordonnées dans l'état C 68.00 et C 67.00 (Treatment of subordinated debt in templates C 68.00 and C 67.00) (Question ID: 2017_3139) (9 March 2018)Eligible asset classification for counterbalancing capacity C 71.00 - Concentration of Counterbalancing capacity by issuer/counterparty (Question ID: 2016_2897) (9 March 2018)Follow-up to Q&A 2016_2609 - Template C 71.00 (Question ID: 2018_3820) (5 October 2018)C 51.00 Liquid assets - reporting of intransferable liquidity surpluses (Question ID: 2013_386) (22 August 2014)Inconsistent wording/references between reporting templates and ITS (Question ID: 2013_406) (28 March 2014)Liquidity: Reporting on liquid assets Annexe XII; C51.00 (Question ID: 2013_114) (11 April 2014)C 67.00 Concentration of funding by counterparties- Cash collateral received for derivatives (Question ID: 2017_3085) (12 January 2018)C 67.00, Concentration of funding by counterparties- third party mandates (Question ID: 2017_3086) (12 January 2018)C 69.00, Prices for various lengths of funding - Spreads calculated in different currencies (Question ID: 2017_3087) (12 January 2018)Cadrage de l'état C67 (ALMM) sur la concentration du financement par contrepartie avec Finrep / Aligning the C 67.00 template (ALMM) on the concentration of funding by counterparty with FINREP (Question ID: 2015_2365) (8 January 2016)Coins and banknotes in counterbalancing capacity ALMM (Question ID: 2017_3097) (12 January 2018)Concentration of funding by counterparty (C 67.00) ranking (Question ID: 2015_2033) (2 March 2018)Counterparty details for central bank eligible assets in Concentration of Counterbalancing Capacity template C 71.00 (Question ID: 2016_2611) (12 January 2018)Definition of 'carrying amount' for the purposes of templates C 67.00, C 68.00 and C 69.00 (Question ID: 2017_3305) (12 January 2018)Difference between 'product type' and 'product category' and clarification on product type reporting (Annex XIX, part 1.3, template C 68.00) (Question ID: 2016_2801) (12 January 2018)Prices for Various Lengths of Funding-currency spreads (Question ID: 2015_2538) (12 January 2018)Principles for completing template C 67.00 and C 71.00 (Question ID: 2015_1732) (5 February 2016)References to items covered by a Deposit Guarantee scheme in the instructions on r070 and r090 of C 68.00 (Question ID: 2017_3306) (12 January 2018)Reported currency by issuer/counterparty on a total level (in the Total sheet) (Question ID: 2016_2974) (2 March 2018)Reporting of bilateral bank loans and book value or emission value in template C 68.00? (Question ID: 2015_1949) (5 February 2016)Reporting of collateral swaps (Question ID: 2013_303) (22 August 2014)Reporting of currency for undrawn committed facilities in Concentration of Counterbalancing Capacity template C 71.00 (Question ID: 2016_2609) (12 January 2018)Reporting of individuals/households names in template C 67.00 (Question ID: 2016_2743) (12 January 2018)Reporting of outflows and Inflows arising from secured lending transaction where collateral is not Level 1, Level 2A and Level 2B asset on DA LCR templates C 73.00 and C 74.00 (Question ID: 2016_2576) (4 August 2017)Rollover of Funding (C 70.00): Treatment of maturing deposits being renewed at a different tenor (Question ID: 2017_3236) (28 July 2017)Seeking clarifications/ remediation on EBA LCR specified taxonomy mapping for Annex XXIV and Annex XXV templates (Question ID: 2016_2890) (7 April 2017)Should only part of total funding be reported in template C 68.00, Annex XX? (Question ID: 2015_1951) (5 February 2016)Template C 67.00 CONCENTRATION OF FUNDING BY COUNTERPARTY: How to report secured funding (Question ID: 2014_1699) (8 January 2016)Template C 69.00 - Prices for the Various Lenghts of Funding - follow-up to Q&As 2015_1901 and 2015_2204 (Question ID: 2016_2761) (12 January 2018)The treatment of Physical Stock balances (Question ID: 2016_2742) (12 January 2018)Transactions with maturities longer than 10 years (Question ID: 2016_2885) (1 December 2017)Application of exemption from monthly reporting frequency for AMML templates (Question ID: 2016_2725) (10 June 2016)Validation rule v4574_m (Question ID: 2016_2630) (3 February 2017)Reporting of significant currencies (> 5%) according to Art. 415(2) lit. a CRR (Question ID: 2014_1294) (8 April 2016)Calculation of original and residual maturities in the context of ALMM (C 66.01) for puttable bonds (Question ID: 2017_3287) (2 March 2018)Can the same issuer / counterparty appear more than once in the top 10 of template C 71.00 based on currency? (Question ID: 2016_2741) (2 March 2018)Article 416Recognition of collateral substitution rights in secured funding transactions (Question ID: 2020_5148) (30 September 2022)Treatment of tax accounts (Question ID: 2019_4764) (1 April 2022)Treatment of securitisation Class A notes guaranteed by a Member State (Question ID: 2019_4786) (20 November 2020)On demand secured lending of Level 1 assets (Question ID: 2018_3730) (8 February 2019)Treatment of government bonds of a third country as Level 1 assets when the credit quality step 1 is assigned according to article 114(7) of Regulation (EU) 575/2013 (Question ID: 2018_4148) (18 January 2019)Member States government bonds (Question ID: 2013_294) (8 January 2016)Eligible collateral in a central bank (Question ID: 2015_2459) (11 November 2016)Collateral Swaps Scope (Question ID: 2014_717) (27 June 2014)Cash in CIUs and its impact on CIUs being treated as liquid assets (Question ID: 2013_132) (29 November 2013)CIUs (Question ID: 2013_292) (23 October 2015)Supervisory reporting of bonds issued by promotional banks (Question ID: 2013_628) (4 July 2014)Article 416 - Reporting on liquid assets (Question ID: 2013_222) (20 December 2013)Article 416 - Reporting on liquid assets (Question ID: 2014_739) (22 August 2014)Stand By Credit Facilities as Liquid Assets (Question ID: 2013_476) (20 June 2014)Eligibility of pooled assets for liquidity purposes (Question ID: 2014_801) (2 October 2015)Treatment of central bank reserves in third countries (Question ID: 2016_3048) (28 July 2017)Reporting of Assets received as collateral in GC pooling transactions (Question ID: 2018_3741) (3 August 2018)Inclusion of loans that have been pre-positioned with central banks but are not encumbered in the numerator of the LCR (Question ID: 2015_2486) (27 May 2016)Article 417Operational requirements for holdings of liquid assets (Question ID: 2019_4891) (26 February 2021)Transfer Restrictions (Question ID: 2013_136) (29 November 2013)Assets controlled by a liquidity management function (Question ID: 2013_280) (24 January 2014)Uncollateralised stock borrowing (unsecured) Transactions (Question ID: 2013_159) (29 November 2013)Securities borrowing - early termination clause vs HQLA (Question ID: 2015_1743) (19 June 2015)Liquid assets underlying sold call options (Question ID: 2015_2542) (25 August 2017)Article 418Liquidity: Market value of assets and payments due on liquid assets not reflected in the market value of the asset (Question ID: 2013_154) (30 April 2014)Liquidity cash-flows (Question ID: 2014_779) (25 July 2014)Valuation of liquid assets (Question ID: 2013_509) (25 July 2014)Liquid assets valuation in case of hedging with collateralized derivatives. (Question ID: 2016_2695) (23 September 2016)Article 420Netting within cash pooling agreement used as part of cash management products (Question ID: 2013_170) (29 November 2013)Article 420 and 422Article 420-423 and 460Certificate of Deposits (CDs) (Question ID: 2015_2305) (13 May 2016)Article 420-424LCR Sign Convention (Question ID: 2014_971) (3 October 2014)Article 421Other retail deposits subject to higher outflow rates: treatment of joint accounts (Question ID: 2020_5322) (30 September 2022)Definition of retail deposits which meet conditions from Article 25(2)(d) LCR Amending Act (Question ID: 2020_5107) (11 February 2022)Outflows from other retail deposits (Question ID: 2019_4890) (26 February 2021)Definition of a "material penalty" and "individually justified circumstances"(Question ID: 2013_301) (24 October 2014)Deposits with higher outflows (Question ID: 2014_912) (27 April 2018)Correct consideration of the saving accounts in the LCR calculation of outflows following Article 421 (5) of Regulation (EU) No 575/2013 (CRR) (Question ID: 2013_193) (4 April 2014)Doubt about Annex XV - Validation Rules (Question ID: 2013_407) (21 March 2014)Treatment of interest outflows for retail deposits (Question ID: 2017_3128) (28 July 2017)Treatment of cash provided as a collateral under issued guarantees and letters of credit (Question ID: 2016_2828) (2 March 2018)Article 421 and 422Treatment of "E-money" in Liquidity Reporting (Question ID: 2016_2840) (24 February 2017)Article 421 and 460Definition of retail deposits with higher outflow rate (Question ID: 2015_2303) (27 April 2018)Article 422Net cash out-/inflow from cash settled futures (“ICE Brent Crude futures contract”) (Question ID: 2019_4705) (7 August 2020)Treatment of Value Added Tax (VAT) accounts opened for collection and payment of VAT (Question ID: 2018_3726) (18 January 2019)Including in the LCR calculation deposits from this category with residual maturities longer than 30 days (Question ID: 2016_2727) (9 December 2016)Reporting Market Value in liabilities resulting from secured lending and capital market driven transactions as defined in Article 192 (C 52.00 template) (Question ID: 2014_725) (30 April 2014)Evidence that a client is unable to withdraw amounts legally due over a 30 day period without compromising its operational functioning (Question ID: 2013_135) (29 November 2013)Treatment of Sovereign Wealth Funds as non-financial customers or financial customers (Question ID: 2015_1764) (30 April 2015)Where and how much to report forward starting repo or reverse repo? (Question ID: 2014_872) (20 February 2015)Treatment of central banks as non-financial customers or financial customers (Question ID: 2014_1446) (12 December 2014)LR: Amout due for secured lending transaction (Question ID: 2013_557) (22 August 2014)Cash outflows on other liabilities (Question ID: 2013_480) (21 February 2014)Outflows on other liabilities for Operational Accounts (Basel para 93 -104) (Question ID: 2013_305) (31 January 2014)Operational Deposits Arising From The Provision of Operational Services (Clearing, Custody and Cash Management) (Question ID: 2016_2647) (28 October 2016)Liquidity - treatment of payment commitments according to Article 2(13) DGSD (Question ID: 2015_2222) (27 May 2016)Definition of a 'Deposit Broker' (Question ID: 2016_2642) (23 September 2016)Outflows from operational deposits (Question ID: 2016_2784) (26 August 2016)Article 422 and 425Reporting of forward starting transactions (Question ID: 2018_3744) (5 March 2021)Reporting of cash flows related to collateral management transactions in which collateral to be delivered/received is defined using the participants netting exposure (Question ID: 2018_3745) (3 August 2018)Article 422 and 460Outflows associated with Payment Institutions' escrow accounts (Question ID: 2017_3129) (12 May 2017)Article 423Excess collateral held by credit institution that can be contractually called at any times by the counterparty (Question ID: 2020_5544) (11 February 2022)Liquid asset received as a component of a pool of collateral in securities transaction (reverse repo or collateral swap) (Question ID: 2017_3280) (21 January 2022)LCR treatment of settled-to-market derivatives (Question ID: 2019_5020) (24 September 2021)Reporting of assets sold short as a additional outflow for LCR under Delegated Act (Question ID: 2016_2585) (8 February 2019)Outflows associated with shorts - net or gross (Question ID: 2013_189) (31 January 2014)Additional outflow due to a material deterioration in the credit quality of the institution (Question ID: 2013_655) (28 November 2014)Applicability of Article 423(1) of the CRR for intermediaries facilitating derivatives clearing between its clients and a CCP (Question ID: 2014_1619) (10 July 2015)LCR inflows/outflows for collateralised stock borrow/lend transactions within 30 day window (Question ID: 2014_987) (31 July 2015)Deposits received as collateral (Question ID: 2014_1089) (30 April 2015) Outlfows associated with shorts (Question ID: 2014_781) (22 August 2014)Treatment of cash collateral (Question ID: 2013_302) (8 May 2014)Firm shorts covered by client longs (Question ID: 2013_185) (20 December 2013)Deposits received and deposits posted as margin collateral for derivative exposures (Question ID: 2017_3163) (3 November 2017)Article 424Pending credit offers (Question ID: 2019_4985) (11 February 2022)LCR outflow to report for shorts under Article 423(4) of Regulation (EU) No. 575/2013 (CRR) (Question ID: 2013_355) (21 February 2014)Outflows from credit and liquidity facilities (Question ID: 2013_563) (27 June 2014)Reporting of credit & liquidity facilities art 424.(5) (Question ID: 2013_322) (28 March 2014)Definition of non-financial corporate credit and liquidity facilities. (Question ID: 2014_979) (3 October 2014)Definition of liquidity facility (Question ID: 2013_506) (20 June 2014)Article 425LCR - Treatment of securities borrowing-transactions for non-refinancing-purposes (Question ID: 2019_4837) (26 February 2021)Where to include nostro current account balances that Bank of Cyprus maintains with other credit institutions in LCR-Inflows (Template 74) (Question ID: 2017_3475) (13 December 2019)Treatment of a securities lending and borrowing service with regard to the LCR / Traitement d'un service de prêt/emprunt de titres dans le LCR (Question ID: 2015_1962) (9 November 2018)Reporting of inflows for term deposits with option for early withdrawal (Question ID: 2015_2112) (20 January 2017)Will the application of the cap on inflows be applicable at the single material currency level (Question ID: 2015_2031) (1 April 2016)20% inflow on assets with an undefined contractual end date (Question ID: 2013_306) (21 February 2014)Consideration from residual values in the LCR calculation (Question ID: 2013_191) (27 March 2015)Definition of assets with an undefined maturity date (Question ID: 2014_835) (22 August 2014)Inflows - monies due from non-financial customers (Question ID: 2014_897) (1 August 2014)Inflows (Question ID: 2014_784) (11 July 2014)Cash Inflows from major index equity instruments (Question ID: 2013_481) (16 May 2014)Securities borrowing transactions within the LCR - inflows (Question ID: 2014_792) (11 July 2014)Cash Inflows with symmetrical weights (Question ID: 2013_486) (4 April 2014)Total inflows excluded due do cap (Question ID: 2013_631) (7 November 2014)Repo conducted with a non-financial customer (Question ID: 2014_783) (25 July 2014)Cash Inflows excluded from inflow cap (Question ID: 2013_485) (28 March 2014)LCR Inflows: current accounts with other credit institutions (Question ID: 2014_1576) (20 February 2015)Exemption from cap of inflows per Article 33(1) of the Commission Delegated Act 2015/61 (Question ID: 2016_2660) (23 September 2016)Reporting of assets lending on an unsecured basis (Question ID: 2016_2992) (16 June 2017)Scope of application of the exemption from the cap on inflows in the Liquidity Coverage Ratio (Question ID: 2017_3598) (27 April 2018)Article 425 and 460Treatment of inflows from credit facilities in LCR (Question ID: 2017_3266) (25 August 2017)Article 427Definition of 'carrying amount’ for the purposes of templates C60.00 and C61.00 (Question ID: 2019_4908) (11 September 2020)Operational deposits in NSFR (Question ID: 2019_4821) (11 September 2020)Reporting on Stable Funding (Question ID: 2015_1912) (21 August 2015)Recognition of Cashflows for NSFR reporting (Question ID: 2013_656) (22 August 2014)Validation Rules (Question ID: 2013_431) (21 March 2014)Article 427 and 428Other assets/liabilities in the context of NSFR templates (C 80.00 and C 81.00) (Question ID: 2023_6797) (26 April 2024)Amounts to be reported under derivatives receivables in C 60.00 (row 1290) and under liabilities from derivatives payables contracts in C 61.00 (row 240) of the - ITS on supervisory reporting of institutions. (Question ID: 2015_2499) (15 April 2016)C 60.00 and C 61.00 - clarification on the amount extremely high liquidity and credit quality, on the amount high liquidity and credit quality and amount other assets (Question ID: 2015_2497) (15 April 2016)Article 428Net Stable Funding Ratio (NSFR) calculation by currency for foreign-exchange derivatives contracts (Question ID: 2020_5242) (22 December 2022)Assets requiring stable funding (Question ID: 2020_5272) (30 September 2022)Correct time bucket for unsecured master agreements for derivative transactions, secured master agreements for derivative transactions and cash collateral posted/received under a master agreement Question ID: 2014_1479) (5 March 2021)C 60.00 Items requiring stable funding - treatment of NPLs Question ID: 2014_893) (31 October 2014)Reporting of initial margin posted in the context of derivative transactions and contribution to default funds to CCPs (Question ID: 2016_2598) (15 April 2016)Rows 660 - 770 of the template C 60.00 of Annex XII of the ITS on supervisory reporting do not seem to be feasible for the reporting of equities if these are considered as liquid assets. After the application of the LCR Delegated act some equities are considered as level 2B liquid assets. Therefore a solution is needed on where to report these assets in this template. (Question ID: 2015_2500) (15 April 2016)C 60.00 Items requiring stable funding - amounts to be reported under rows r040 - 070 and 152 - 153 (Question ID: 2015_2498) (15 April 2016)Article 428adApplication of Required Stable Funding on the basis of Guarantees Received (Question ID: 2020_5574) (11 February 2022)Article 428c and 428ahDealing with leasing (car leasing) in the calculation of the structural liquidity ratio (NSFR) Question ID: 2019_4780) (21 January 2021)Article 428d and 428kExcess of collaterals after deduction from netting set for NSFR (Question ID: 2020_5231) (22 December 2022)Article 428hDoes Art. 428h (1) (c) of regulation 2019/876, amending Regulation No 575/2013, imply that the counterparty necessarily must be a bank? More specifically, would this condition also be met if the counterparty is a private limited liabilities company, which according to Regulation 575/2013 is not required to apply the NSFR? (Question ID: 2020_5253) (24 September 2021)Article 428jResidual contractual maturity date applicable to commercial paper issued under a commercial paper program with a firm underwriting commitment to rollover (Question ID: 2021_6087) (22 December 2022)Distribution of retail and wholesale term deposits in the ASF tables of the NSFR report according to the remaining term of the contract. (Question ID: 2021_6281) (22 December 2022)Article 428j, 428k, 428l and 428oASF applicable to payables (accruals) in the NSFR (Question ID: 2021_6085) (30 September 2022)Available stable funding factor (ASF) applicable to current tax liabilities in the NSFR (Question ID: 2021_6086) (30 September 2022)Article 428pEncumbrance duration of reverse repo in NSFR when the received collateral has been sold short (Question ID: 2022_6345) (20 January 2023)Asset encumbrance in the NSFR (Question ID: 2021_6055) (30 September 2022)Article 428qTreatment of Repo and Reverse repo with bilateral early termination option (Question ID: 2020_5588) (11 February 2022)Article 428afRisk weight attribution to loans guaranteed by third counterparties in NSFR (Question ID: 2019_4951) (11 February 2022)Article 429Clarification on application of incurred CVA to the Leverage Ratio Exposure calculation (Question ID: 2017_3628) (15 November 2019)Clarification on Add on measure of Securities Financing Transactions (SFT) from the delegated act of the regulation 575/2013 on leverage ratio. (Question ID: 2015_2318) (1 April 2016)Leverage ratio: Exposure value of derivatives (Question ID: 2013_145) (14 February 2014)C 45.00 - LEVERAGE RATIO CALCULATION (LRCalc): arithmetic mean of monthly data vs. end of quarter data (Question ID: 2015_1871) (12 June 2015)Determining the exposure value for regular way securities transactions (Question ID: 2014_1255) (12 September 2014)Clarification on Leverage Ratio Delegated Act Reporting (Question ID: 2015_1738) (12 June 2015)v0679_m: taxonomy is incorrect. (Question ID: 2014_1251) (3 October 2014)COREP template C43.00 - Breakdown of leverage ratio exposure measure components (Question ID: 2013_551) (4 April 2014)Significant risk transfer applicable to leverage ratio computation (Question ID: 2014_1104) (12 September 2014)Leverage Ratio: C45.00 (LRCalc) r010: SFTs exposure according to CRR 220 (Question ID: 2013_188) (14 February 2014)Underwriting Commitments (Question ID: 2014_839) (22 August 2014)CCF applicable to ABCP liquidity facilities for Leverage ratio purposes (Question ID: 2014_756) (8 May 2014)Look through approach to be applied for calculation of Leverage Ratio (Question ID: 2013_635) (8 May 2014)Determining the exposure value for repurchase transactions for the purpose of calculating the leverage ratio in case the collateral provided doesn't qualify as eligible according to Regulation (EU) No 575/2013 (CRR). (Question ID: 2013_576) (8 May 2014)LRCalc - Reporting of SFT Exposures according to Article 429 (5) (d), 429 (8) and 429b (1) CRR (Question ID: 2015_2233) (24 November 2017)Validation Rule v3812_s (Question ID: 2015_2444) (3 February 2017)Article 429 and 429aLeverage Ratio treatment of intragroup exposures (Question ID: 2019_4917) (7 May 2021)Scope of "Written Credit Derivatives" (Question ID: 2018_4423) (26 February 2021)Calculation of derecognised fiduciary assets (Question ID: 2016_2631) (17 March 2017)Article 429, 429a and 429bValidation Rules v0677_m, v0678_m and v0726_m for Leverage Ratio (Question ID: 2015_1899) (14 August 2015)Article 429aLeverage Exposure Exclusion for guaranteed parts of Export Credit (Question ID: 2020_5627) (15 July 2022)Application of the leverage ratio exemption related to the passing-through of promotional loans to other credit institutions (Question ID: 2021_5811) (3 December 2021)Cross-Product Netting (Question ID: 2016_3028) (21 April 2017)Clarification on the treatment of regular clearing positions of central counterparties (CCPs) in the leverage ratio exposure measure (provided CCPs are subject to leverage ratio regulation) (Question ID: 2016_2750) (17 March 2017)Written Credit Derivatives Add-On MR/NR Netting (Question ID: 2015_2491) (30 June 2017)Net to Gross Ratio calculation for Derivatives for Leverage Ratio (Question ID: 2017_3267) (19 January 2018)Article 429bTreatment of reversal features in cash pooling arrangements (Question ID: 2022_6585) (9 June 2023)Counterparty credit risk add-on for repurchase transactions (Question ID: 2015_1861) (10 July 2015)Leverage ratio - Add-on calculation for SFT transactions in Financial collateral simple method (Question ID: 2015_2234) (17 February 2017)Article 429eSecurities lent under sale accounting (Question ID: 2021_6093) (17 February 2023)Article 430Loan commitments, financial guarantees and other commitments received in F 9.2 (Question ID: 2024_7099) (20 December 2024)NACE CODES (Question ID: 2024_7158) (20 December 2024)Definition of ‘project finance loans’ for FINREP reporting (Question ID: 2024_7164) (20 December 2024)The asset resulted from the customer´s obligation to reimburse the payment to the bank from the financial guarantee (Question ID: 2024_7191) (20 December 2024)Treatment of deposits pledged as collateral against loans in c66.01 (Question ID: 2024_7152) (10 January 2025)Taxonomy 3.2: Is the validation rules v6576_s consistent for fair-value in short position disclosed in the cell C32.03, row 0010, 0020 and 0030, columns 0220? (Question ID: 2024_7016) (15 November 2024)Template C 14.00 column 0287 & Template C 14.01, column 0362 (Question ID: 2023_6822) (31 May 2024)Calculation of the LTV ratio in FinRep (Question ID: 2024_7024) (08 May 2024)Template C 14.00 - Validation rule v11661_m - ({C 14.00, c0231} >= {C 14.00, c0251}) or ({C 14.00, c0265} >= {C 14.00, c0251}) - If value missing (but table prerequisites met) “treat as zero/empty string”, Template C 13.01 – Validation rule v7430_m - {c0710} = {c0720} + {c0740} + {c0760} + {c0830} + {c0850} (Question ID: 2023_6866) (26 Aril 2024)Disclosure of transactions with zero exposure value (Question ID: 2023_6928) (22 March 2024)Template F 16.01 validation rule v5693_s (Question ID: 2023_6825) (15 March 2024)Reporting of off-balance sheet exposures (any undrawn purchase commitment) from factoring contracts in F_09.01.1 (Question ID: 2023_6923) (23 February 2024)Prodicts in a Template F05.01 and in a Template F08.01 (Question ID: 2023_6908) (23 February 2024)Inclusion of repurchase transactions in financial assets and exposure value/risk-weighted assets (COREP C33) (Question ID: 2022_6565) (15 December 2023)Calculation of "Total exposure" and other concepts in G 01.00 (G-SII indicators and EBU items) (Question ID: 2022_6355) (15 December 2023)Calculation of RWA for assets that are deducted from own funds (Question ID: 2022_6477) (13 October 2023)Prudent Valuation: Reporting of AVAs in C 32.03 (Question ID: 2023_6817) (13 October 2023)Central bank eligibility of cash (Question ID: 2023_6749) (13 October 2023)COREP v3.2 - C 33.00 (Question ID: 2023_6704) (13 October 2023)Securitised derecognised assets (Question ID: 2022_6548) (13 October 2023)Deferred Tax Liabilities (DTL) that are non-deductible from Deferred tax assets (DTA) as per accounting rule (Question ID: 2022_6643) (13 October 2023)Transfers to PPE (Question ID: 2023_6823) (6 October 2023)COREP Large exposure, validation rule v_1678 related to POCI assets (Question ID: 2023_6721) (6 October 2023)Bucket definition (PD range) in the ITS on supervisory reporting (Question ID: 2023_6803) (6 October 2023)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 (Question ID: 2023_6800) (6 October 2023)Clarification of scope of population for Corporate Bonds (Question ID: 2023_6755) (6 October 2023)C43.00 (LR4) - Reporting of RWA for positions in CIUs (Question ID: 2023_6692) (22 September 2023)v6341_m: Assets and liabilities at FV excluded because of partial impact on CET1 - Hedge accounting (Question ID: 2022_6446) (25 August 2023)Calculation of the amount reported for guarantees received on report F09.02 (Question ID: 2023_6773) (30 June 2023)Consideration of STS in synthetic securitisations (Question ID: 2022_6499) (30 June 2023)C 14.00 - Column 0222: % of retail exposures in IRB pools (Question ID: 2021_6324) (30 June 2023)Reporting of certain COREP templates by entities with deviating accounting year end (Question ID: 2022_6444) (30 June 2023)Treatment of Security Lending and Borrowing Transactions for LCR purposes (Question ID: 2022_6557) (26 May 2023)Reporting of SA exposures in IRB-CIU look-through (Question ID: 2022_6528) (26 May 2023)Treatment of TIPS and IP in AE reporting (Question ID: 2022_6523) (28 April 2023)Treatment of additional collateral on top of overcollateralization of Covered bond program (Question ID: 2022_6522) (28 April 2023)Interest-income on credit impaired financial assets (template F 16) (Question ID: 2022_6350) (28 April 2023)Definition of domestic for reporting collateral by type (Question ID: 2023_6737) (28 April 2023)Whether values to be reported in template C 08.03 and C 34.07 should be based on original obligor or resultant obligor (Question ID: 2023_6718) (28 April 2023)NACE sector K- 'Financial and insurance activities' in F 06.01 (Question ID: 2022_6673) (28 April 2023)NACE reporting in FINREP (Question ID: 2022_6672) (28 April 2023)In template C 34.02, the column Exposure Pre-CRM (column 150) aims to report EAD of all CCR exposures following articles 274 or 281 or 282 (according respective CCR method) and sub-sequent articles defining the effects of margin agreements or aims to report a new EAD value gross of all forms of collaterals and margins included in the margin agreement (Question ID: 2021_6300) (21 April 2023)Overcollateralisation and funded reserved accounts in C 14.01 (Question ID: 2023_6694) (21 April 2023)Reporting of securitisation positions when Article 244(1), point (b), CRR is applied (Question ID: 2023_6693) (21 April 2023)Scope of the C 08.07 template (Question ID: 2022_6512) (21 April 2023)C 14.00, columns 0302 and 0303 (Question ID: 2022_6582) (21 April 2023)Equity exposures and other non-credit obligation assets in C 08.07 (Question ID: 2022_6442) (21 April 2023)C 34.08 – Reporting of received collateral (Question ID: 2022_6530) (21 April 2023)CRE loans versus Loans collateralised by commercial immovable (Question ID: 2022_6552) (31 March 2023)Possible error in v8116_m (Question ID: 2022_6542) (31 March 2023)Liability for contribution to resolution funds and deposit guarantee schemes in the form of a payment commitment (Question ID: 2022_6629) (31 March 2023)Taxonomy 3.0 Validation Rule v3900_s (Question ID: 2022_6445) (31 March 2023)Regular-way purchases under trading date accounting and settlement date accounting (Question ID: 2021_6095) (31 March 2023)Regular-way purchases awaiting settlement (EBA Validation rule in C 43.00 LR4 v4448_m) (Question ID: 2021_6180) (31 March 2023)Operational Risk - Refund of interest and fees (Question ID: 2022_6426) (31 March 2023)Classification of loans collateralized by residential and commercial immovable property (Question ID: 2021_6267) (31 March 2023)Validation rule v6053_m (Question ID: 2022_6353) (31 March 2023)Application of the NPL ratio (Question ID: 2020_5170) (17 March 2023)C 34.08 - Collaterals with haircuts (Question ID: 2021_6117) (10 March 2023)Template F 11.4 (Question ID: 2022_6617) (10 March 2023)Reporting of (Internet) Savings deposit in template F08.01 (Question ID: 2022_6616) (10 March 2023)FINREP V5686_s: for the rows (080;150) Col. 050 > 0 (Question ID: 2022_6430) (10 March 2023)Validation Rule EBA_v10013 breaching (Question ID: 2022_6628) (10 March 2023)Template F 22.02: Assets involved in the services provided (Question ID: 2022_6598) (10 March 2023)Clarification of the definition for "residence" (Question ID: 2022_6518) (10 March 2023)C 24.00: Capital multipliers due to model limitations (Question ID: 2021_6323) (10 March 2023)Template 34.02 - Exposure value post-CRM (Question ID: 2021_6291) (10 March 2023)Obligation to report risk-weighted exposures under SEC-ERBA and under SEC-SA as memorandum items in COREP template C 14.01 (Question ID: 2021_6252) (10 March 2023)COREP C 35 - consistency controls among C 35.01, C 35.02 and C 35.03 (Question ID: 2022_6554) (10 March 2023)Financial guarantees received reported in F 09.02 (Question ID: 2022_6561) (10 March 2023)F 31.01 in combination with Q&A 915 (Question ID: 2022_6412) (27 February 2023)Inclusion of certain AVA categories into the Total AVA in C 32.02 (Question ID: 2021_6284) (24 February 2023)Deductions (Question ID: 2021_5772) (17 February 2023)Cash pool assets in C 47.00 (Question ID: 2021_6094) (17 February 2023)Definition of "accounting value" for the purpose of template C 80.00 (Question ID: 2021_6026) (17 February 2023)C 48.02: doubts about ‘daily reporting’: how the amount referred to no business day has to be reported? (Question ID: 2021_6128) (17 February 2023)How shall open maturity repos be reported in C 81.00 and with which ASF factor ? (Question ID: 2021_6328) (17 February 2023)Inconsistencies between FINREP (F 02.00) and Funding Plans (P 04.01) (Question ID: 2021_6169) (17 February 2023)v09808_m - netting set with IMM and SA-CCR positions (Question ID: 2022_6364) (17 February 2023)Amount of certain CET1 items available for stable funding (Question ID: 2021_6317) (17 February 2023)Reporting of physically settled derivatives in C 66.01 Maturity ladder (Question ID: 2022_6370) (17 February 2023)Interest income from other assets in F 02.00 and F 16.01 (Question ID: 2022_6388) (27 January 2023)FINREP - Treatment of cash collateral (Question ID: 2022_6371) (27 January 2023)F 44.01 - validation rule v3985_s (Question ID: 2022_6362) (27 January 2023)Consistency of validation rule v3017_m (Question ID: 2022_6359) (27 January 2023)Adequacy of the validation rule v10684_m - Instruments not at FVPL (Question ID: 2022_6337) (27 January 2023)Collateral received for derivatives in F 32.04 and F 32.02 with master netting agreements in place (Question ID: 2021_6282) (27 January 2023)Relation between posted cash variation margin in derivative transactions reported in C 47.00, rows 0071, 0190 and 0210 (Question ID: 2021_6295) (27 January 2023)v09821_m, v09823_m - Hedging sets (Question ID: 2022_6363 (27 January 2023)Indication of use of derogation of Article 2(5)(b) of Regulation (EU) No 1152/2 (Question ID: 2022_6373) (27 January 2023)C 33.00: Instructions concerning specific positions - c0020 (Question ID: 2022_6407) (27 January 2023)Inclusion of CCR into C 08.07 and CR6-A (Question ID: 2022_6387) (28 October 2022)C 91.00: Relevant scenario for own funds requirements (Question ID: 2021_2022_6435) (28 October 2022)v7386_m and v7387_m (COREP) (Question ID: 2022_6399) (28 October 2022)C 34.06 - Counterparty with dual Counterparty Type (Question ID: 2022_6356) (28 October 2022)Classification of derivative exposures in a CIU for standardised approach (Question ID: 2021_5774) (28 October 2022)ASF factors for Additional Tier 1 items as wells as Tier 2 items and other capital instruments maturing between 6 month and 1 year (Question ID: 2021_6017) (4 February 2022)Reporting of items deducted from T1 in RWA columns in C43 (Breakdown of LR Measure) (Question ID: 2021_6106) (4 February 2022)Template F 12.1a (Question ID: 2021_6043) (4 February 2022)Interest expenses categories (Question ID: 2021_5778) (4 February 2022)Calculation of past due days (Question ID: 2021_6050) (4 February 2022)Template F 22.02: Assets involved in the services provided (Question ID: 2021_6036) (4 February 2022)Reporting of Securitisation Exposures in Template C43.00 (Question ID: 2021_6034) (4 February 2022)C_81.00 ASF from capital items and instruments (Question ID: 2021_6016) (4 February 2022)Reporting the income or expense resulting from the recalculation of the carrying amount of the financial asset or financial liability as prescribed by IFRS 9.B5.4.6. (Question ID: 2014_1441) (4 February 2022)C34.08 report - define the collaterals considering the both legs of the securities financing transactions (SFTs) (Question ID: 2021_6121) (4 February 2022)Scope of COREP template C34.08 only CCP exposure? (Question ID: 2021_5852) (4 February 2022)Application of CRR Article 272(12) to SFT population within CoRep Template C34.02 (Question ID: 2021_5843) (4 February 2022)Adjustments to RWA for DTA related to timing differences due to IFRS 9 transitional arrangements in template C5.01. (Question ID: 2021_5820) (4 February 2022)FINREP template F44.03 Share based payments (Question ID: 2021_5831) (26 November 2021)Prudential consolidation of special funds (Question ID: 2020_5668) (26 November 2021)Reporting of residential mortgage loans on C80.00 - NSFR - Required Stable Funding (Question ID: 2021_5830) (26 November 2021)Valuation rule 3684 - no negative amounts on row360 (Question ID: 2021_5679) (26 November 2021)In template C 34.02, the field "Exposures" aims to report separately all CCR exposures and all CCR exposures excluding exposures to central counterparties (CCPs). In the DPM taxonomy 3.0 and the related annotated template, this exclusion seems to refer to QCCPs only. (Question ID: 2020_5674) (26 November 2021)Reporting of a net reverse repo when the collateral leg has a higher RSF factor (Question ID: 2021_5752) (26 November 2021)Include all entities which belong to a group of connected clients in Large exposure templates (Question ID: 2019_4525) (26 November 2021)EAD for over-collateralised securities financing transactions under the Financial Collateral Comprehensive Method (Question ID: 2015_2010) (26 November 2021)Treatment of derivatives not recognized on-balance under national GAAP (Question ID: 2020_5263) (19 March 2021)Scope of C40 LR1 Row 090 (Question ID: 2016_2659) (4 October 2019)Other Asset (Question ID: 2015_1856) (4 October 2019)Alternative treatment of the exposure measure: Notional amount (Question ID: 2013_397) (28 March 2014)EBA validation rule (Leverage Ratio) v4456_m (Question ID: 2016_2997) (3 February 2017)Is there a mistake in the Validation formula V4448_m and in the corresponding statement in the ITS? (Question ID: 2016_2915) (3 February 2017)Reporting of assets that are deducted from own funds but included in the exposure measure in LR calc (template 45.01) in the LR4 (template 43.00) (Question ID: 2013_584) (11 April 2014)Alternative treatment of the exposure measure: Notional amount (Question ID: 2013_396) (22 August 2014)Breakdown of leverage ratio exposure measure components: other assets belonging to the trading book (Question ID: 2013_399) (21 March 2014)Reporting of deductions of receivables assets for cash variation margin provided in derivatives transactions in LR4 (C43.00) (Question ID: 2016_2982) (3 February 2017)Alternative treatment of the exposure measure: Credit derivatives (protection bought) (Question ID: 2013_398) (21 March 2014)Reporting template C40.00 (LR1): Validation rules v0101_h and v0102_h should be amended (Question ID: 2016_2981) (3 February 2017)Reporting LR2 - exposures to consider? (Question ID: 2016_2945) (3 February 2017)Classification of institution in LR5 (Question ID: 2014_1287) (7 April 2017)Treatment of CCP Default fund contributions in Leverage Ratio reports (Question ID: 2016_3014) (7 April 2017)Template C 47.00, rows 270 and 280 (Validation rule v4452_s) - treatment of Cash Flow Hedge reserves (Question ID: 2016_3043) (7 April 2017)Derivatives not shown in the Balance Sheet and Derivates shown as Liabilities (Question ID: 2014_1267) (7 April 2017)Invalid CRR article reference within leverage ratio ITS (regulation (EU) 2016/428) (Question ID: 2016_2843) (3 February 2017)Article 431How shall an institute explain a rating decision? (Question ID: 2013_240) (6 December 2013)Article 431 and 434Appropriate medium and location for disclosure (Question ID: 2016_2665) (16 September 2016)Article 431-455Pillar III templates aligned with the new supervisory reporting package, DPM 2.7 (Question ID: 2018_3941) (12 April 2019)Effective date of Part 8 of CRR - Disclosure by Institutions (Question ID: 2013_515) (4 April 2014)Question refer to Guidelines on disclosures requirements under Part Eight of Regulation No 575/2013 template 11 EU CR1-A Credit quality of exposures by exposure class and instrument (Question ID: 2017_3481) (19 January 2018)Article 434aLoan collateralized by commercial/residential immovable property in CRR Pillar 3 Template 2 and Template 5 (Question 2023_6879) (26 April 2024)ITS ESG P3 - Annex II, Templates 10 (Question ID: 2023_6878) (15 December 2023)Pillar 3 disclosures prepared from FINREP reporting (Question ID: 2022_6579) (30 June 2023)Gross carrying amount of held for trading financial assets in disclosure of non-performing and forborne exposures (Question ID: 2021_5813) (10 March 2023)ITS ESG P3 - Annex II, Templates 1, 2, 4, 5 (Question ID: 2022_6600) (17 February 2023)Article 437Clarifications with respect to Commission Implementing Regulation (EU) No. 1423/2013 (ITS on disclosure of own funds requirments) (Question ID: 2014_800) (28 May 2014)Requirement to disclose each individual instrument in the disclosure of capital instruments' main features (Question ID: 2013_553) (30 April 2014)Article 438Disclosure requirement (Question ID: 2015_1843) (16 September 2016)Article 442Disclosure of Template CR2 where NPE threshold of =>5% has not been breached (Question ID: 2022_6524) (30 June 2023)Article 443Definition of encumbered assets (Question ID: 2020_5475) (19 March 2021)Publication of gross or net positions for derivative transactions (Question ID: 2014_1640) (10 April 2015) Article 448Breakdown of currencies to be reported (Question ID: 2024_7148) (27 September 2024)Article 449aTemplate 8 – GAR (%) (Question ID: 2024_7082) (15 November 2024)Disclosures in case of lack of label in EPCs (Question ID: 2024_7013) (20 September 2024)List of IEA Sectors in Column a vs List of IEA Sectors in the EBA3.3 Annotated Table Layout for ESG (Question ID: 2024_7085) (26 July 2024)Template 5 - Reporting of gross carrying amount of exposures sensitive to chronic, acute, chronic and acute climate change events (Question ID: 2024_7080) (26 July 2024)Template 9.1 – Mitigating actions: Assets for the calculation of BTAR (Question ID: 2024_7004) (26 July 2024)Reference of the cells and reports layouts to use for the public disclosures (NOT the XBRL reporting) (Question ID: 2023_6915) (26 April 2024)Template 1 - exposures towards companies excluded from EU Paris-aligned Benchmarks (Question ID: 2023_6940) (26 April 2024)Template 3: Banking book - Indicators of potential climate change transition risk: Alignment metrics (Question ID: 2024_6974) (26 April 2024)Template 2 - EBA val rules and Column 0160 Of which level of energy efficiency EP score in kWh_m of collateral estimate (Question ID: 2024_6983) (26 April 2024)Template 3: Banking book - Indicators of potential climate change transition risk: Alignment metrics (Question ID: 2024_6975) (22 March 2024)Sum of breakdowns in Template 1 (financed emissions) (Question ID: 2024_6973) (22 March 2024)Template 1 - Equity instruments (Question ID: 2023_6954) (22 March 2024)ITS ESG P3 - Template 2 - Should loan/collateral ratio (loan-to-value) be taken into account? (Question ID: 2023_6897) (22 March 2024)ESG P3 - Template 3 - Indicators of potential climate change transition risk: Alignment metrics (Question ID: 2023_6859) (15 December 2023)Template 3 / Level of NACE codes to use (Question ID: 2023_6843) (15 December 2023)Template 3 / Exposures to companies operating in several sectors (Question ID: 2023_6842) (15 December 2023)ESG P3 - Template 2 and 5 - Gross carrying amount for loans collateralized by RRE/CRE and multiple collaterals (CCA) (Question ID: 2023_6714) (13 October 2023)ESG P3 - Template 7 - Adapted activities and enabling activities in Climate Change Adaptation (CCA) (Question ID: 2023_6776) (22 September 2023)ESG P3 - Template 7 Decision tree KPI GAR for Households (Question ID: 2023_6780) (25 August 2023)ESG P3 - Reg 2453/22 - Scope of application (Question ID: 2023_6708) (25 August 2023)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 (Question ID: 2023_6695) (25 August 2023)ESG P3 - Template 5 - Collaterals sub - totals (Question ID: 2022_6654) (31 March 2023)ESG P3 - Template 1- Attribution factor for financed emissions (Question ID: 2023_6678) (10 March 2023)ESG P3 - Scope of application of Article 449a (Question ID: 2022_6652) (10 March 2023)EESG P3 - Template 1- Scope 3 financed emissions including scope 1 and 2 of the counterparty (Question ID: 2023_6677) (10 March 2023)ESG P3 - Template 7 Decision tree KPI GAR for Financial Corporation (Question ID: 2023_6681) (10 March 2023)ESG P3 - Template 5 - NUTS codes for geographical areas outside EU (Question ID: 2023_6679) (10 March 2023)ESG P3 - Template 1- financed emissions to objects (PCAF-Standard) instead of counterparties (Question ID: 2023_6676) (10 March 2023)ITS ESG P3 - Template 2 - Column A & Totals in row 5 and 10 (Question ID: 2022_6625) (17 February 2023)ITS ESG P3 - Template 1 - Scope 3 & Sector average emissions intensity (Question ID: 2022_6626) (17 February 2023)ITS ESG P3 - Template 5 - Physical risk models - Template 1 - Power generation thresholds (Question ID: 2022_6623) (17 February 2023)ITS ESG P3 - Template 5 - Column B carrying amount (Question ID: 2022_6615) (17 February 2023)ITS ESG P3 - EU Taxonomy Consolidation scope (Question ID: 2022_6601) (17 February 2023)ITS ESG P3 - Non-financial risks and value chain (Question ID: 2022_6544) (17 February 2023)ITS ESG P3 - Template 4 - Top 20 emitting companies aggregation (Question ID: 2022_6536) (17 February 2023)Clarification on summing columns in Template 10 "Other climate change mitigating actions that are not covered in the EU Taxonomy" (Question ID: 2022_6564) (25 November 2022)Template 5: Banking book - Climate change physical risk: Exposures subject to physical risks (Question ID: 2022_6541) (25 November 2022)Template 10: other climate change mitigating actions - Columns d and e (Question ID: 2022_6533) (25 November 2022)Maturity reporting for Pillar 3 ESG risks disclosure, Template 1 and 5 (Question ID: 2022_6515) (25 November 2022)Template 10: Other climate change mitigating actions - Covered bonds (Question ID: 2022_6508) (25 November 2022)Template 10: Other climate change mitigating actions - Repurchases double counting (Question ID: 2022_6509) (25 November 2022)Use of Turnover taxonomy eligibility/alignment or Capex taxonomy eligibility/alignment for Pillar 3 Risks ESG disclosure (Question ID: 2022_6531) (25 November 2022)Multiple collaterals reporting for Pillar 3 ESG risks disclosure, Template 2 and 5 (Question ID: 2022_6517) (25 November 2022)Template 10: Other climate change mitigating actions - Scope of Bonds and Loans (Question ID: 2022_6531) (25 November 2022)Template 2 - Row 5 subset (Question ID: 2022_6532) (25 November 2022)Template 5 - Definition of time horizons (Question ID: 2022_6537) (25 November 2022)Article 450Clarification of disclosure requirement for severance (Question ID: 2015_1985) (27 November 2015)Application of disclosure provisions regarding remuneration data against the background of the data protection law (Question ID: 2015_2055) (2 October 2015)Article 451Annex XI, Instructions for Reporting on Leverage, C43 template {0040;0020} & {0050;0020} (Question ID: 2024_7033) (30 August 2024)Article 451 and 521Disclosure of the Leverage Ratio (Question ID: 2015_1863) (12 June 2015)Article 460LCR treatment of open maturity reverse repos which can be terminated at any point in time (Question ID: 2024_7053) (3 May 2024)Definition of 'past due' for the purpose of the LCR (Question ID: 2022_6386) (22 December 2022)Treatment of FX transactions settled via central settlement counterparties i.e. CLS (The Continuous Linked Settlement foreign exchange settlement system) (Question ID: 2020_5134) (30 September 2022)LCR treatment of open maturity reverse repos which can be terminated at any point in time (Question ID: 2021_6163) (30 September 2022)LCR treatment of maturing securities issued by the reporting credit institution (Question ID: 2020_5518) (11 February 2022)The additional column C015 “Code” to template C 67.00 contains ambiguity in the Annex IV guidance under the ITS to be implemented at Mar-20: 1.2.8.015 “This code is a row identifier and shall be unique for each row in the template”. It is unclear what identifiers are required in column C015. (Question ID: 2019_4998) (11 September 2020)Deposits regarding Deposit Guarantee Scheme (Question ID: 2019_4686) (27 June 2019)Wholesale Deposits regarding Deposit Insurance Scheme (Question ID: 2017_3357) (25 May 2018)Article 465Grandfathering, cascading and phasing out limits (Question ID: 2013_44) (29 November 2013)Article 467 and 468Handling of unrealised gains/losses in Own Funds and Exposures (Question ID: 2014_716) (6 March 2015)Unrealised Gains and Losses (Question ID: 2013_51) (31 October 2013)Article 467, 469 and 470Calculation of the threshold deductions (from CET1) during the transitional period (Question ID: 2014_842) (11 July 2014)Article 467-478 and 481Validation Rule v3684_s,v3693_s,v3695_s (Question ID: 2014_1133) (15 April 2016)Article 469Excess of deductions from AT1 items over AT1 capital which must be deducted from CET1, but is caused by the impact of transitional arrangements. (Question ID: 2015_1740) (26 June 2015)Article 469aAllocating exposures into the correct vintage buckets of the „NPL-backstop“ acc. to Art. 47c CRR applying Art. 469a CRR (Question ID: 2022_6425) (22 March 2024)Minimum loss coverage for non-performing exposures under Article 469a (Question ID: 2022_6633) (22 March 2024)Article 470Exemption of deduction under transitional arrangements. Calculation of the threshold of Article 470 of Regulation (EU) No 575/2013 (CRR) (Question ID: 2015_1741) (26 June 2015)10% limit for significant investments (for threshold exemptions determination purposes) (Question ID: 2013_205) (8 May 2014)Article 471Exemption from deduction of Equity Holdings in an insurance company from CET1 (Question ID: 2013_502) (4 July 2014)Article 472Application transitional provisions: Deduction half from Tier 1 and half from Tier 2 (Question ID: 2014_986) (11 July 2014)Deduction of IRB Shortfall to Own Funds (Question ID: 2014_1189) (5 February 2016)Article 472, 475 and 477Application of phase-in regime (Question ID: 2014_723) (23 May 2014)Article 473aIFRS 9 Transitional Arrangements - Business Combination (Question ID: 2018_4391) (9 August 2019)Interaction between Articles 473a and 127 of the CRR (risk weight factor for exposures in default under the standardised approach) (Question ID: 2018_3931) (19 July 2019)IFRS 9 Transitional arrangements - Calculation of the total exposure measure of the leverage ratio (Question ID: 2018_3995) (15 February 2019)IFRS 9 Transitional arrangements - Calculation of the amount available for CET1 add-back (Question ID: 2018_3925) (25 May 2018)IFRS 9 Transitional arrangements - Reversal of the decision to apply the transitional arrangement (Question ID: 2018_3924) (25 May 2018)IFRS 9 Transitional arrangements - Calculation of the amount available for CET1 add-back (Question ID: 2018_3923) (25 May 2018)IFRS 9 transitional provisions - Calculation of the increased amount of risk-weighted assets (RWA) in the standardised approach (Question ID: 2018_3664) (25 May 2018)IFRS 9 Transitional arrangements - Calculation of the amount of CET add-back in accordance to Article 473a - paragraph 4 (Question ID: 2018_3927) (25 May 2018)IFRS 9 Transitional arrangements - Reference date for the regulatory expected loss in Article 473a(5)(c) (Question ID: 2018_3953) (8 June 2018)IFRS 9 Transitional arrangements - Distinction between defaulted and non-defaulted exposures for the calculation provided for in Article 473a(5) (Question ID: 2018_3952) (8 June 2018)Computing the amounts mentioned in Article 473a(2)(b) CRR, in case of the credit-impaired financial assets measured at amortised cost (Question ID: 2018_3781) (3 August 2018)Calculation of the sf factor as per Article 473a(7)(b) of Regulation (EU) No 575/2013 (CRR) (Question ID: 2018_3783) (3 August 2018)IFRS 9 Transitional arrangements - Definition of 't' (Question ID: 2018_4113) (3 August 2018)Recalculation of thresholds of Article 48 CRR due to IFRS 9 transitional arrangements (Art. 473a) (Question ID: 2018_3784) (24 August 2018)Article 473a.2 - consideration of accounting provisions for FVOCI debt instruments (Question ID: 2018_3932) (5 October 2018)IFRS 9 Transitional arrangements - Reporting of impact on Standardised exposure value of transitional credit risk adjustments (Question ID: 2018_3926) (25 May 2018)Article 473a and 468Prudential filter on unrealised gains and losses on governmental exposures and interaction with the IFRS 9 transitional arrangements (Question ID:2020_5346) (7 May 2021)Article 478Transitional provision for deferred tax assets that rely on future profitability (Question ID: 2013_67) (18 July 2013)Article 481Application of specific national filters and deductions when computing threshold deductions (Question ID: 2013_588) (8 May 2014)Article 483Grandfathering of own funds instruments (Question ID: 2013_11) (31 October 2013)Grandfathering of own funds instruments (Question ID: 2013_12) (3 July 2013)Article 484Grandfathering of own funds instruments (Question ID: 2014_1253) (24 October 2014)Tap issues (Question ID: 2013_238) (24 January 2014)Grandfathering of Non-Step Tier 1 instruments (Question ID: 2013_52) (15 November 2013)Grandfathering of own funds instruments (Question ID: 2013_18) (3 July 2013)Grandfathering of own funds instruments (Question ID: 2013_16) (3 July 2013)Grandfathering of Own Funds Instruments (Question ID: 2013_220) (6 June 2014)Grandfathering of own funds instruments (Question ID: 2013_13) (3 July 2013)Grandfathering of own funds instruments (Question ID: 2017_3299) (17 November 2017)Article 484 and 486Grandfathering of capital instruments (Question ID: 2013_28) (15 November 2013)Article 486Grandfathering of own funds instruments (Question ID: 2013_17) (31 October 2013)Grandfathering (Question ID: 2013_60) (29 November 2013)Grandfathering limit (Question ID: 2013_30) (29 November 2013)Determination of the appropriate currency to be used for calculating the base for grandfathering and phase-out limits (Question ID: 2013_248) (6 December 2013)Article 486 and 62Treatment of non-step Tier 1 hybrids post grandfathering (Question ID: 2013_40) (15 November 2013)Article 486, 487 and 488Grandfathering (Question ID: 2013_696) (23 May 2014)Article 488Treatment of two-leg derivatives with respect to rate type and currency (Question ID: 2024_7073) (27 September 2024)Article 489Incentives to redeem of a hybrid instrument with a call for grandfathering purposes (Question ID: 2016_2988) (17 February 2017)Treatment of Tier 1 securities with calls every 5 years (as opposed to quarterly calls) (Question ID: 2013_48) (31 January 2014)Grandfathering on own funds instruments' (Question ID: 2013_56) (15 November 2013)Grandfathering of Tier 1 instruments (Question ID: 2013_31) (15 November 2013)Grandfathering of own funds instruments (Question ID: 2013_15) (3 July 2013)Article 489 and 490Possibility to remove a Tier 1's call options to make the securities Tier 2 compliant (Question ID: 2013_49) (6 December 2013)Treatment of non-grandfathered amount of bonds (Question ID: 2013_47) (20 December 2013)Article 489, 490 and 491Application of transitional provisions to Additional Tier 1 and to Tier 2 instruments with an incentive to redeem (Question ID: 2013_590) (4 April 2014)Article 490Grandfathering of own funds instruments (Question ID: 2013_61) (24 January 2014)Article 493Exempting foreign currency - denominated required minimum reserves according to Article 493(7) CRR (Question ID: 2018_3737) (4 December 2020)Article 494a and 494bGrandfathering according to Articles 494a and 494b of the CRR (Question ID: 2019_4949) (12 March 2021)Article 500Cut-off date for the implementation of the adjustment for massive disposals (Question ID: 2021_6174) (15 July 2022)LGD adjustment for massive disposals. (Question ID: 2019_4824) (12 March 2021)Adjustment for massive disposals (Question ID: 2019_4819) (12 March 2021)Basel I floor (Question ID: 2014_1011) (26 June 2015)Application of the Basel I floor (Article 500) and the SME factor (Article 501) // Aplicación del límite mínimo de Basilea I (art. 500) y del factor reductor de PyME (art. 501) (Question ID: 2014_744) (16 January 2015)Requisito minimo Basilea 1 / Basel 1 minimum requirement (Question ID: 2014_1030) (14 November 2014)Application of IRB floor (Question ID: 2017_3227) (24 November 2017)Article 500 and 501Instructions - Annex II CRSA (Question ID: 2014_763) (5 September 2014)Article 500aPreferential risk weight for indirect sovereign exposures in the currency of another Member State (Question ID: 2023_6770) (12 January 2024)Article 501Applicability of the SME supporting factor for financing private purposes (Question ID: 2021_6301) (15 July 2022)Capital requirements deduction for credit risk on exposures to SMEs (Question ID: 2015_2135) (1 April 2016)Conversion of the total amount owed to institution from national currency to EUR (Question ID: 2013_417) (28 May 2014)SME supporting factor (Question ID: 2014_1050) (2 October 2015)Country of incorporation of SMEs and application of the supporting factor (Question ID: 2014_1020) (13 March 2015)Calculation of capital requirements for SME under Article 501 of CRR (Question ID: 2013_257) (4 April 2014)The meaning of the "amount owed to the institution" (Question ID: 2013_416) (31 January 2014)Classifications of loans to SPVs as to SME (Question ID: 2016_2711) (11 November 2016)Treatment of SME-supporting factor in the case of secured exposures. (Question ID: 2013_565) (4 July 2014)Definition of SME (Question ID: 2013_343) (31 January 2014)Conditions taken into account to use the factor 0,7619 (Question ID: 2013_414) (28 March 2014)Capital requirements deduction for credit risk on exposures to SMEs (Question ID: 2016_3012) (06 October 2017)Article 501aUnterstützungsfaktor für Infrastrukturprojekte - Supporting factor for infrastructure projects (Question ID: 2020_5551) (11 October 2024)Article 520Initial margin for the purpose of hypothetical capital calculation (Question ID: 2015_1889) (21 August 2015)Types of collateral to be taken into account in the calculation of hypothetical capital by a CCP in accordance with Article 223(5) of CRR (Question ID: 2013_657) (24 October 2014)What value should be used by a CCP as the reduced potential future credit exposure for securities financing transactions to calculate the concentration factor (β)? (Question ID: 2013_662) (12 September 2014)Article 521FINREP Date of initial application (Question ID: 2013_26) (5 July 2013)Annex IOriginal maturity of credit lines until further notice (Question ID: 2022_6432) (22 December 2022)Classification of a gurantees for trade finance off-balance sheet items according to annex 1. (Question ID: 2020_5471) (11 November 2022)Contingent liabilities within the Merchant Services Industry (Question ID: 2016_2916) (30 June 2017)Classification of invoice discount facilities as full risk items Question ID: 2014_1324) (31 October 2014)Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions (Question ID: 2017_3171) (6 October 2017)Classification of a performance bonds according to annex 1. (Question ID: 2015_2198) (3 June 2016)Annexes I and IIInconsistency in validation rule eba_v4721_m (Question ID: 2018_4064) (11 January 2019)Annex IIIValidation rule v1384_m (Question ID: 2014_1529) (13 March 2015)Annex III, F 46Allocating transfer from Share Premiun to Other components of equity. (Question ID: 2015_2492) (4 October 2019)Annex XIReporting of central bank exposures - C 40.00 (Question ID: 2022_6631) (28 April 2023)Definition of financial corporates for Leverage Ratio and FinRepITS (Question ID: 2014_1618) (4 October 2019)Annex  XVII point 3.1.Residual maturity of the source of encumbrance (Question ID: 2019_4946) (30 April 2021)Annex XXIIIInterest flows (Question ID: 2024_7052) (29 November 2024)
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Version date: 21 December 2018 - onwards

Credit Risk on Gold Bullion (Question ID: 2017_3649) (21 December 2018)

Question ID:

2017_3649

Legal act:

Regulation (EU) No 575/2013 (CRR) as amended

Topic:

Credit risk

Article:

134

Paragraph:

4

Subparagraph:

Article/Paragraph:

Article 134 paragraph 4 of CRR

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs:

Not applicable

Type of submitter:

Credit institution

Subject matter:

Credit Risk on Gold Bullion

Question:

Under Article 134(4) CRR, what would the risk weight be if gold bullion is held on our behalf by other institutions and where such investment is not backed by gold bullion liabilities?

Background on the question:

Pursuant to Article 134(4) CRR, gold bullion held in own vaults or on an allocated basis to the extent backed by bullion liabilities shall be assigned a 0 % risk weight.

Date of submission:

27/12/2017

Published as Final Q&A:

21/12/2018

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