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Definition of outstanding balance

What is the definition of outstanding balance required to be reported on C73 Outflows? What is the difference between this amount and the amount required to be reported on the C66 Outflows section?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4886| Topic: Liquidity risk| Date of submission: 29/08/2019

DPM 2.9.0 validation rules v4500_m,v4554_m,v4557_m,v4562_m,v4567_m

There are discrepancies identified between ITS specifications and DPM requirements that conduct in mismatched info required for the following validation rules: v4500_m,v4554_m,v4557_m,v4562_m,v4567_m.

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4884| Topic: Liquidity risk| Date of submission: 28/08/2019

Template F 20.03 row missing

I think that - in document EBA/ITS/2019/02 of 16 July 2019 - there is a missing row in template F 20.03, like "165 - (Cash contributions to resolution funds and deposit guarantee schemes)", that is related with template F 02.00 row "385 - (Cash contributions to resolution funds and deposit guarantee schemes)"

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4882| Topic: Supervisory reporting| Date of submission: 27/08/2019

Validation rules v4814_m, v4815_m, v4816_m

In our view, the current equations for the validation rules v4814_m, v4815_m, v4816_m, are not compelete and must be adopted. Therefore these validation rules cannot be applied currently

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

ID: 2019_4881| Topic: Own funds| Date of submission: 27/08/2019

C 09.02 (CR GB 2). Annex II Reporting on own funds and own funds requirements.

According to validation Rule v4786_m the risk weight in he sheet GEOGRAPHICAL BREAKDOWN OF EXPOSURES BY RESIDENCE OF THE OBLIGOR: IRB EXPOSURES C 09.02 (CR GB 2) can not be higher than 100%. Can the threshold be increased to 250% or the validation rules shall be dismissed?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4880| Topic: Supervisory reporting| Date of submission: 23/08/2019

Large exposures reporting

For large exposures reporting the determination whether an exposure is a large exposure according to article 392 of Regulation (EU) No 575/2013 is done by subtracting value adjustments and provisions and the amount of the exposures deducted from own funds from the original exposure (Annex IX, part 2, paragraph 6.1, c210 of Regulation (EU) No 680/2014). Does that mean that an exposure could be excluded from reporting as a large exposure if the exposure value after subtracting value adjustments and provisions and the amount of the exposures deducted from own funds is less than 10% of the eligible capital?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4878| Topic: Large exposures| Date of submission: 21/08/2019

Request to turn off validation rule 5854 - C 33

can you please turn off validation rule 5854

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4860| Topic: Supervisory reporting| Date of submission: 08/08/2019

Validation Rule v5705_s AND v5709_s

Were this validation rules v5705_s and v5709_s correctly implemented in Taxonomy 2.8?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4858| Topic: Supervisory reporting| Date of submission: 07/08/2019

Netting of short positions in C33

It is not clear whether certain short positions should be reported in template C33.00, column 130.

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4853| Topic: Supervisory reporting| Date of submission: 06/08/2019

Validation rule v6341_m

Is validation rule v6341_m incorrect for column 150 of template C32.2?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4852| Topic: Supervisory reporting| Date of submission: 06/08/2019

Monies due from secured lending and capital market transactions with non-financial customers that are collateralized by non-transferable assets

According to Annex 25 Monies due from such transactions with non-financial customers that are collateralised by non-transferable assets that do not qualify as liquid assets in accordance with Title II of Commission Delegated Regulation (EU) 2015/61 shall be reported in the relevant row of section 1.1.1. How should we treat Monies due from such transactions with financial customers that are collateralised by non-transferable assets that do not qualify as liquid assets in accordance with Title II of Commission Delegated Regulation (EU) 2015/61? Also what about outflows resulting from secured funding as defined in points (2) and (3) of Article 192 of Regulation (EU) No 575/2013 where the counterparty is a non-financial customer and the collateral extended is a non-transferable assets that do not qualify as liquid assets in accordance with Title II of Commission Delegated Regulation (EU) 2015/61?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions

ID: 2019_4850| Topic: Liquidity risk| Date of submission: 02/08/2019

Reporting on own funds and own funds requirements - Exposure value calculation

Could you please clarify the answer that was provided for Question ID 2013_694 whether in the case when additional value adjustments have been deducted in the calculation of own funds C 01.00 row these should also be deducted from the exposure value as reported in column 020 of the C 07.00 (CR SA). In the ITS on supervisory reporting requirements it is deducted for large exposures but not for STA purposes. In article 111 it is stated that "The exposure value of an asset item shall be its accounting value remaining after specific credit risk adjustments, additional value adjustments in accordance with Articles 34 and 110...". Does this mean that the AVA should be deducted from the accounting value and reported as a negative value in column 020 in C 07.00 (CR SA)?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4841| Topic: Own funds| Date of submission: 23/07/2019

Validation rule v5700_s

Validation rule v5700_s (taxonomy 2.8) seems to be incorrect for purchased or originated credit-impaired financial assets

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4839| Topic: Supervisory reporting| Date of submission: 22/07/2019

Validointisääntö v4786_m lomake C 09.02 - Validation rule v4786_m and v4786_m form C 09 02

Kun riskipainotettu vastuumäärä on suurempi kuin vastuuarvo, mitä arvoja tulisi raportoida lomakkeella C 09.02 sarakkeella 110?When the risk-weighted exposure amount is greater than the exposure value, which values should be reported in form C 09 02 in column 110?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)

ID: 2019_4835| Topic: Supervisory reporting| Date of submission: 17/07/2019

Inconsistencies in the following VR: v6342_m; v6357_m; v6358_m

Inconsistencies in the following VR: v6342_m; v6357_m; v6358_m

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2016/101 - RTS for prudent valuation under Article 105(14) CRR

ID: 2019_4828| Topic: Other topics| Date of submission: 12/07/2019

Expenses related to credit risk and litigation expenses not covered by provisions (template F16.08)

Question 1: Should the definition of ‘Expenses related to credit risk’ In Annex V (as Annex 3 to CP on FINREP) in paragraph 208vi also make clear that this should be the expenses that are not covered by (credit risk) provisions? Question 2: In template F16.08 that is introduced in FINREP through the EBA 2.9 framework, should litigation expenses related to credit risk not covered by provisions be reported as expenses related to credit risk (row 070), or as litigation expenses not covered by provisions (row 080)?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions

ID: 2019_4815| Topic: Supervisory reporting| Date of submission: 02/07/2019

eIDAS certificates Validation

Please clarify how to validate the eIDAS certificates (Qwac,Qseals) that third party providers (TPPs) will present to Account Servicing Payment Service Providers (ASPSP) during the Application Programming Interface (API) calls.

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 - RTS on strong customer authentication and secure communication

ID: 2019_4817| Topic: Central register of the EBA| Date of submission: 04/07/2019

SA-CCR

Is it possible that an institution calculate the volatility-adjusted value of any type of collateral received or posted in accordance with article 223 CRR, if it uses the "financial collateral simple method" for the purposes of calculating capital requirements for credit risk?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

ID: 2019_4929| Topic: Credit risk| Date of submission: 25/09/2019

The exposure class in which an exposure to regional governments or local authorities that can be treated as an exposure to the central government will be reported

In which exposure class shall exposures to regional governments or local authorities that shall be treated as exposures to the central government be reported? - In the exposure class regional governments or local authorities but at the risk weight derived from the risk weight applicable for the central government or -In the exposure class central government at the risk weight applicable for the central government.

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

ID: 2019_4931| Topic: Credit risk| Date of submission: 26/09/2019

Permission to use the Internal Model Method

Art. 283(1) of Reg. EU 575/2013 notes that competent authorities shall permit an institution to use the Internal Model Method (IMM) to calculate the exposure value for transactions in Article 273(2)(a). It also notes that an institution may choose not to apply this method to exposures that are immaterial in size and risk. Could you please clarify the criteria for permanent partial use of IMM across each transaction type (e.g. across transactions in Article 273(2)(a) )? Clarify what "limited period" means under Art. 283(3), under which competent authorities may permit institutions for a limited period to implement the IMM sequentially across different transaction types?

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

ID: 2019_4930| Topic: Market risk| Date of submission: 26/09/2019

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