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Q&As refer to the provisions in force on the day of their publication. The EBA does not systematically review published Q&As following the amendment of legislative acts. Users of the Q&A tool should therefore check the date of publication of the Q&A and whether the provisions referred to in the answer remain the same.

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List of Q&A's

Reporting non performing exposures into days past due time bands

Table F 18.00 of FINREP contains the breakdown by past-due time bands of performing and non-performing exposures. How shall time bands of non-performing exposures be reported? Using days past due or material days past due?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
  • ID: 2021_6263
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as Rejected Q&A: 12/01/2022

Application of Articles 52 and 54 of Regulation No. 575/2013 (CRR) at consolidated level

How should the consolidated level of AT1 instruments where the issuer is a 100% fully owned subsidiary of an EU institution where the subsidiary is established in a third country and has not been designated in accordance with Article 12 of Directive 2014/59/EU (BRRD) as part of a resolution group the resolution entity of which is established in the Union be treated?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2021_6261
  • Topic: Other issues
  • Date of submission:
  • Published as Rejected Q&A: 29/04/2022

Purchase of credit receivables as a form of 'granting credits'

  Should the purchase of credit receivables be classified as 'granting credits' within the meaning of CRR's definition of credit institution? And if so, would a subject (a natural or legal person) whose activity is that of repeatedly purchasing credit receivables from a credit institution and concurrently taking deposits or other repayable funds from public, be required to obtain a license under Article 8 CRD?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2021_6257
  • Topic: Credit risk
  • Date of submission:
  • Published as final Q&A: 03/03/2023

Payee-initiated transactions with irregular period or variable amounts for account payments.

Please clarify whether payee-initiated account transactions available in Account Servicing Payment Service Providers (ASPSPs)’ online banking channels are considered discriminatory under PSD2 when not available in the PSD2 Application Programming  Interfaces (APIs). 

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 - RTS on strong customer authentication and secure communication
  • ID: 2021_6256
  • Topic: Other topics
  • Date of submission:
  • Published as final Q&A: 28/06/2024

Obligation to report risk-weighted exposures under SEC-ERBA and under SEC-SA as memorandum items in COREP template C 14.01

When does the obligation apply to report risk-weighted exposures under SEC-ERBA in column 0447 and under SEC-SA in column 0448 of template C 14.01?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions
  • ID: 2021_6252
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 10/03/2023

Application of strong customer authentication (SCA) where Account Information Service users access the Account Information Service Providers’ (AISPs) own channels and the previously retrieved payment account information compiled and stored therein

Are Account Information Service Providers (AISPs) exempt, in respect of their own channels, from the requirements of Article 97(1) of Directive (EU) 2015/2366 and of Article 10 of Regulation (EU) 2018/389, and therefore allowed: to let users of their Account Information Service, access the AISPs’ own channels and the payment account information compiled and stored therein – previously retrieved by AISPs from the users’ respective Account-Servicing Payment Service Providers (ASPSPs) – without applying any strong customer authentication (SCA) upon that access to AISPs’ own channels, irrespective of whether the conditions of Article 10 of Regulation (EU) 2018/389 are satisfied – such that AISPs may, in their own channels, allow users of their service to consult, without SCA, previously retrieved payment account information of a broader scope (more than the last 90 days’ worth of data, and potentially the users’ complete transactional history) as compared to the data that ASPSPs may, without SCA, display to the same users in the ASPSPs’ own channels (maximum the last 90 days’ worth of data, and provided that SCA was applied no more than 90 days prior) – and such that AISPs, despite being payment services providers (PSPs), need not afford users of their services the same level of protection that ASPSPs are required to, and can expose said users to the risks of abuses referred to in Article 97(1)(c) of Directive 2015/2366?  

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 - RTS on strong customer authentication and secure communication
  • ID: 2021_6248
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:

Change of TPP access rights for AIS consent by the PSU prior to authorisation

A clarification / harmonised guidance on the Scope of the Bank Offered Consent, as defined in the Berlin Group standard, is needed.

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 - RTS on strong customer authentication and secure communication
  • ID: 2021_6246
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:
  • Published as final Q&A: 14/10/2022

ASPSP restricting access for TPPs who embeds the redirect

Do Account Servicing Payment Service Providers (ASPSPs) have the right to block access to payment accounts for a Third Party Provider (TPP) who embeds the ASPSP-provided redirection website in order to provide the Payment Service User (PSU) with a TPP-provided user interface?

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2021_6245
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:
  • Published as final Q&A: 13/04/2022

Discount factor for the exposure under the standardised CVA risk capital requirement

Is it still correct for non-IMM banks to discount the exposure according to Article 384 CRR?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
  • ID: 2021_6244
  • Topic: Market risk
  • Date of submission:
  • Published as Rejected Q&A: 29/04/2022

Identifying the customer of a collecting PSP

Does the fact that a collecting PSP (e.g. one providing the payment service acquiring of payment transactions to the payee) is involved in the flow of funds between the payer and the payee mean that the same PSP, if also providing merchant-facing payment initiation services, would have to assess the payer using PIS to be its customer in a different way than it would have to do if it were to provide PIS only (i.e. by way of deviation from what would otherwise apply according to Guideline 18.8 a of EBA/GL/2021/02))?

  • Legal act: Directive (EU) 2015/849 (AMLD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2021/02 - Guidelines on customer due diligence and the factors institutions should consider when assessing the ML /TF risk associated with individual business relationships and occasional transactions under Articles 17 and 18(4) of AMLD
  • ID: 2021_6243
  • Topic: Customer Due Diligence
  • Date of submission:
  • Published as final Q&A: 22/12/2023

Calculation of “payment volume” for method B in the Article 9 of Directive EU 2015/36 (PSD2)

Can you please clarify the definition of 'previous year' when computing the “total amount of payment transactions executed” referred to in the calculation of “payment volume” for method B in the Article 9 of Directive EU 2015/36 (PSD2) as to whether it should be the previous 12 months from the date of calculation, therefore a rolling calculation, or whether it refers to the 'previous accounting year'? 

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2021_6241
  • Topic: Authorisation and registration
  • Date of submission:
  • Published as final Q&A: 06/01/2023

Identifying the customer of a PISP

Is the assessment of who the customer is, from the perspective of a payment initiation service provider (PISP) with a merchant-facing business model (as referred to in Guideline 18.8 a) of EBA/GL/2021/02), affected by the frequency with which a single payer uses the PISP’s services?

  • Legal act: Directive (EU) 2015/849 (AMLD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2021/02 - Guidelines on customer due diligence and the factors institutions should consider when assessing the ML /TF risk associated with individual business relationships and occasional transactions under Articles 17 and 18(4) of AMLD
  • ID: 2021_6242
  • Topic: Customer Due Diligence
  • Date of submission:
  • Published as final Q&A: 22/12/2023

EBA Guidelines - critical outsourcing - references to BRRD

Pursuant to paragraph 75(o) of the EBA Guidelines on outsourcing arrangements, the outsourcing agreement for critical or important functions should set out a clear reference to Articles 68 and 71 of Directive 2014/59/EU (BRRD). On the other hand, the BRRD, as amended through the Directive (EU) 2019/879 (BRRD 2), imposes an obligation to include such articles only in financial contracts (these will essentially include derivative contracts, repurchase agreements etc.), governed by third country law. Clarification is sought as to whether contracts for critical outsourcing arrangements should incorporate references to Articles 68 and 71 of BRRD, as amended, irrespective of such contracts not being financial contracts pursuant to BRRD. 

  • Legal act: Directive 2013/36/EU (CRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2021_6240
  • Topic: Internal governance
  • Date of submission:
  • Published as Rejected Q&A: 29/04/2022

Nature and treatment of off-balance financial leasing exposures (generated by the lag between the order of the asset and the rental starting date)

Should off-balance financial leasing exposures (generated by the lag between the order of the asset and the rental starting date) be considered as a “credit line” and hence fall into Article 166.8(d) of the CRR or as an “undrawn credit facility” and hence fall into Article 166.10?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2021_6239
  • Topic: Credit risk
  • Date of submission:
  • Published as final Q&A: 11/11/2022

LCR treatment of deposits received as collateral

Should deposit received as collateral for a facility, in the case where a credit institution’s client has an option for early termination of this facility, which could lead to an outflow of the collateral during the next 30 calendar days, be assigned an additional outflow corresponding to 100% in accordance with Article 30(6) of Delegated Regulation (UE) 2015/61?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Delegated Regulation (EU) 2015/61 - DR with regard to liquidity coverage requirement
  • ID: 2021_6238
  • Topic: Liquidity risk
  • Date of submission:
  • Published as Rejected Q&A: 29/04/2022

Definition of long/short derivative positions

Which is the intended meaning of long/short positions in the context of Article 273a(3)(b)?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2021_6237
  • Topic: Market risk
  • Date of submission:

Payment Initiation Service - Batch payment / bulk payment

Can you apply the PSD2 non-discrimination principle to batch/bulk payment?

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 - RTS on strong customer authentication and secure communication
  • ID: 2021_6236
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:
  • Published as final Q&A: 13/04/2022

Application of the exemption under Article 10 RTS and EBICS T

Can an Account Servicing Payment Service Provider (ASPSP) consider that it is not applying the Article 10 Exemption under the Commission Delegated Regulation (EU) 2018/389 “at all” where it permits its Payment Services Users (PSUs) to access balances and transactions information through another direct interface (such as Electronic Banking Internet Communication Standard (EBICS) T) with no systematic or daily strong customer authentication (SCA)?

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 - RTS on strong customer authentication and secure communication
  • ID: 2021_6235
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:
  • Published as final Q&A: 13/04/2022

CRM for off balance sheet commitments

1) Can the part of the off-balance exposure that is covered by the (to be vested) mortgage inscription be taken into account as 'fully secured and completely secured by mortgage' under Article 125(1) CRR?    2) Can the part of the off-balance exposure that is covered by the (to be vested) mortgage guarantee be taken into account as credit risk mitigation under Article 203 CRR?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2021_6234
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 29/04/2022

Original Maturity for off balance sheet items

1) Are loan commitments that constitute (accepted or unaccepted) loan offers to clients to be considered off balance sheet items, which fall under the definition of 'undrawn credit facilities' of Annex 1?    2) The 'original maturity' that is used for the allocation of 'undrawn credit facilities' to either medium risk, or medium/low risk is determined on the basis of the maturity of the commitment or on the basis of the underlying loan of the offer?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2021_6233
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 29/04/2022