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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.

Please note that the Q&As related to the supervisory benchmarking exercises have been moved to the dedicated handbook page. You can submit Q&As on this topic here.

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List of Q&A's

Transport and parking exemption for parking and electric vehicle charging

Does the transport and parking exemption under Article 12 of Regulation (EU) 2018/389 - RTS on strong customer authentication and secure communication apply to transactions at unattended terminals for the payment of a parking fee that includes electric charging?

  • 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: 2020_5224
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:
  • Published as final Q&A: 15/01/2021

Definition of the parameter E* in the formula regarding the Adjustment of risk-weighted non-defaulted SME exposures.

We believe there is a need of clarification in the definition of the parameter E* in the formula of the article 501 in order to insure that the result of the formula is valid in all cases.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5223
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 20/06/2022

Consideration of Cloud services as outsourcing arrangements

a.- Are activities which are not listed in Annex 1 of Directive 2013/36/EU (amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC Text with EEA relevance) outside the scope of outsourcing for GL purposes?? d.- How do the EBA Guidelines on outsourcing apply to those entity EU branches’ whose national law conflicts with the EBA Guidelines on outsourcing? And if it is a non-EU branch? e.- Regarding the transition period of outsourced functions, the current wording of paragraph 99.b. Section 13.4 Termination Rights, Title IV – Outsourcing process, states that the provider continues to perform the outsourced function when the outsourcing agreement is already terminated. - Is there an inconsistency in regards of the wording set forth in paragraph 99.b. as it states that the provider would be rendering services during the transition period without an enforceable contract and therefore the agreed contractual conditions would not be in force at the time of the transition period of the outsourced function? - If not, shall contracts allow their validity to be extended only for the period of time that the service is being transferred in order to avoid interruptions and to include a suspension clause for termination so that the contract terminates at the time of the effective transfer?

  • Legal act: Directive 2013/36/EU (CRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2019/02 - Guidelines on outsourcing arrangements
  • ID: 2020_5220
  • Topic: Internal governance
  • Date of submission:
  • Published as final Q&A: 11/11/2022

Money Remittance

Where an entity accepts payment on behalf of a payee (such as a debt collector and the debt due to the payee is extinguished upon receipt of payment by the debt collector), is it correct to say that this does not constitute Money Remittance? (i.e. there is no need to rely on the commercial agency exemption since there is no payment service being provided). In addition, if there is no Money Remittance in this situation, can the same be said if the entity receives money into one account then pays these monies to a second account in its name,before transferring the money to the relevant payee? If this is Money Remittance, can the commercial agency exemption be relied on where an entity receives monies but then transfers them to another account held by it before then transferring to the relevant payee?

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5216
  • Topic: Authorisation and registration
  • Date of submission:
  • Published as final Q&A: 18/03/2022

Elements of possession (SIM card) and knowledge (knowledge-based responses to challenges or questions)

1. Can evidence of possession (SIM card) can also be verified by reading and identifying the phone number used for the phone call? 2. Can a knowledge element be based on a) transaction history of the customer; b) contact information of the customer?

  • 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: 2020_5215
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:
  • Published as final Q&A: 05/11/2021

Use 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.

Where collateral takes the form of securitisation positions meeting the criteria in Article 197(1)(h) CRR, can the institution use the “weighted average maturity” (WAM) as defined in Article 257 CRR as the “residual maturity” for purposes of the volatility adjustments set out in Table 1 of Article 224(1) CRR?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5211
  • Topic: Credit risk
  • Date of submission:
  • Published as final Q&A: 17/12/2021

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?

Would a subordinated loan agreement clause, under the terms of which contractual penalties or other similar financial counter-incentives are triggered in case of a default of a borrower on certain specific contractual obligations be considered a provision, which includes an incentive for the principal amount of the subordinated loan to be repaid prior to its maturity?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
  • ID: 2020_5202
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 24/09/2021

Reporting Entry & Exit Criteria

How should Article 4 (entry/exit criteria) of the ITS on Supervisory Reporting be applied for new reporting requirements (e.g. Taxonomy 2.9, new NPE threshold reports)?

  • 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: 2020_5201
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as Rejected Q&A: 28/10/2022

Collateral swap in case of Domestic Central Bank Counterparty

With the Amended Delegated Act 2018/1620, what are the run off rates and where collateral swaps with central bank counterparties must be reported ?

  • 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: 2020_5190
  • Topic: Supervisory reporting - Liquidity (LCR, NSFR, AMM)
  • Date of submission:
  • Published as final Q&A: 04/12/2020

The combination of values that forms a primary key differs between Annex II and the DPM-model 2.9. and does not account for the reporting of several critical functions.

How should institutions report multiple critical functions for which the values in columns 0010, 0030, 0040 and 0050 are the same?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/1624 - ITS on the provision of information for resolution plans
  • ID: 2020_5185
  • Topic: BRRD Reporting
  • Date of submission:
  • Published as Rejected Q&A: 31/05/2022

Obstacles to the payment initiation service

Can the impossibility for a Third Party Provider (TPP) to add new beneficiaries for payment initiation, coupled with the impossibility to initiate payments for unregistered beneficiaries, be considered as an obstacle? Besides, as a subsequent question, are delays up to 48 hours in the registration of new beneficiaries an obstacle?

  • 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: 2020_5184
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:
  • Published as final Q&A: 05/03/2021

Acquisition and money remittance payment service

Can a payment institution (PI) which provides a payment service of acquiring of payment transactions for its users can provide this service without holding payment account.

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5181
  • Topic: Authorisation and registration
  • Date of submission:
  • Published as final Q&A: 18/03/2022

Treatment of interest rate book positions denominated in foreign currency.

I. According with paragraph 115 (l) of EBA Guideline 2018/02 should minor positions be included or excluded? II. When deciding whether a position is below or above 5% of total non-trading book financial assets or liabilities which value has to be used for the calculation (e.g. book, face or market value)?

  • Legal act: Directive 2013/36/EU (CRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2018/02 - Guidelines on the management of interest rate risk arising from non-trading book activities
  • ID: 2020_5179
  • Topic: Liquidity risk
  • Date of submission:
  • Published as Rejected Q&A: 26/01/2023

Calculating RWAs for the portion of the securitisation position benefitting from credit protection

In case of an institution buying credit protection, which approach has to be applied for calculating RWAs for the portion of the securitisation position benefitting from credit protection, if the SEC-SA Approach is used for the portion of the securitisation position not benefitting from credit protection, and the institution is allowed to apply the IRB Approach to the direct exposures to the protection provider? May the institution (buying credit protection) calculate the RWAs for the portion of the securitisation position benefitting from credit protection as a direct exposure to the protection provider using the IRB Approach?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5176
  • Topic: Securitisation and Covered Bonds
  • Date of submission:
  • Published as final Q&A: 06/01/2023

Deduction of software

Should software be deducted from own funds net of the whole amount of tax deductible amortisation that will be recorded throughout their life?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5171
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 22/12/2022

Application of the NPL ratio

Should the calculation of the NPL ratio, as set out in Article 11, paragraph 2 (g)(ii) of the Regulation (EU) 2021/451 only be applicable for the purposes of additional disclosure requirements under Guidelines on disclosure of non-performing and forborne exposures (EBA/GL/2018/10) and additional reporting requirements of NPLs under FINREP, and not for the management of NPLs according to the EBA Guidelines on management of non-performing and forborne exposures (EBA/GL/2018/06)?

  • 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: 2020_5170
  • Topic: Credit Risk – Non performing exposures / loan origination
  • Date of submission:
  • Published as final Q&A: 17/03/2023

Credit for consumption

How should "Credit for consumption" be interpreted for reporting in FINREP templates 5.1, 7.1, 18, 19 and 20.4? There appears to be two plausible and defendable means of determining the intended scope.

  • 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: 2020_5167
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as final Q&A: 04/12/2020

Individual's name to return in AISP/PISP calls

Is the name returned in an Account Information Service Provider (AISP) / Payment Initiation Service Provider (PISP) call expected to be that of the Payment Service User (PSU) who has initiated the transaction with the Third Party Provide (TPP), or of the actual account owner/holder?

  • 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: 2020_5165
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:
  • Published as final Q&A: 18/03/2022

Multilateral Development Banks (MDBs) not listed in Article 117(2) CRR

Should the multilateral development banks (MDB) which are not included in Article 117(2) CRR be treated as institution? If the head office of that MDB is in a non-equivalent jurisdiction Article 107(3), should the exposure to MDB be treated as corporate?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5164
  • Topic: Credit risk
  • Date of submission:
  • Published as final Q&A: 30/09/2022

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.

Where to report the Undrawn limits of credit cards and overdrafts? Should the Undrawn limits of credit cards and overdrafts be shown in F 09.01.1 row 10 (Loan commitments given) or in row 170 (Other commitments given)?

  • 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: 2020_5159
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as final Q&A: 04/12/2020