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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

Treatment of assets held at a central bank to provide intra-day collateral for supporting payment flows in a direct payment system for the calculation of end-of-day and reporting of assets available for High Quality Liquid Assets (HQLA)

Are assets held in an account opened at a central bank for the purposes of providing intra-day collateral for the purposes of supporting payment flows in a direct payment system, to be treated as “unencumbered” for the purposes of end-of-day calculating and reporting of assets available for High Quality Liquid Assets (HQLA) under Delegated Regulation (EU) 2015/61 - DR with regard to liquidity coverage requirement?Where assets are held in an account opened at a central bank for the purposes of providing intra-day collateral in connection with the provision of funding for settlement activity, at end of the day should such assets be treated as “unencumbered” for the purposes of calculating and reporting assets available for HQLA? And are in this context the provisions of Article 7(2)(a) of DR (EU) 2015/61 applicable?

  • 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: 2015_1987
  • Topic: Liquidity risk
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Definition of disputed margin call under Article 285(4)

What is the relevant definition of margin call dispute for the purpose of doubling the margin period of risk, under Article 285(4), for netting sets which have experienced a material number of extended disputes?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2015_1986
  • Topic: Market risk
  • Date of submission:
  • Published as final Q&A: 27/11/2015

Clarification of disclosure requirement for severance

Article 450(1)(h)(v) and Article 450(1)(h)(vi) both refer to severance; (v) asks for severance payments made during the financial year and (vi) asks for severance payments awarded during the financial year. Are these one and the same?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2015_1985
  • Topic: Transparency and Pillar 3
  • Date of submission:

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)'

1) Bezieht sich das „Emissionsvolumen“ auf die Erstemission der Schuldverschreibung oder das Emissionsvolumen insgesamt (einschließlich aller späteren Emissionen der Schuldverschreibung), d. h. das Gesamtemissionsvolumen? 2) Bezieht sich der „Gegenwert in Landeswährung“ auf den Betrag zum Zeitpunkt der Emission oder den anhand des aktuellen Wechselkurses berechneten Betrag? EN TRANSLATION: 1) Does the "issue size" refer to the initial bond issue or the total issued volume (including subsequent bond issues), i.e. the total issue size? 2) Does "the equivalent amount in domestic currency" mean the amount at the time of issue or calculated using the current exchange rate?

  • 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: 2015_1976
  • Topic: Liquidity risk
  • Date of submission:
  • Published as final Q&A: 18/03/2016

CVA Risk Charge Calculation for derivatives in the banking book with local GAAP

Do institutions that use local GAAP for accounting purposes and do not mark-to-market derivatives in the banking book have to calculate a CVA Risk Charge for derivatives in the banking book?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2015_1975
  • Topic: Market risk
  • Date of submission:
  • Published as final Q&A: 27/11/2015

“Direct” control

In the example stipulated in the background section, does Central Government A - even if it does not hold the voting rights over company B1 directly by itself - exercise "direct" control over B1 within the meaning of Article 4 (1) (39) last subparagraph CRR?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2015_1974
  • Topic: Large exposures
  • Date of submission:
  • Published as final Q&A: 24/06/2016

Funding plan for credit institutions: meaning of "maturing gros outflow"

regarding to table P01.02 row 200, the definitional reference states "Instruments of this type which are contractually due to mature during the time from the end of the previous period to the relevant period-end".

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05
  • ID: 2015_1969
  • Topic: Supervisory reporting - Funding Plans
  • Date of submission:
  • Published as final Q&A: 09/09/2016

Exposure to third country institutions and investment firms

What is the treatment for credit risk purposes of an exposure to an investment firm which is established in that third country and which is subject to the supervisory and regulatory requirements applicable to credit institutions in that country?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2015_1968
  • Topic: Credit risk
  • Date of submission:
  • Published as final Q&A: 30/04/2015

Application of different Phase-In Rates for the Deduction of Deferred Tax Assets that Rely on Future Profitability

Article 478(2) of the CRR provides a discretion to competent authorities to apply a slower phase-in rate for the Deduction of Deferred Tax Assets that rely on Future Profitability for DTAs that existed prior to 1 January 2014. A 10% per annum phase in rate is applied for the DTAs that existed prior to 1 January 2014 while all other DTAs that were created post 1 January 2014 are subject to the normal phase in rates of 20% per annum. Clarification is required on how the different phase-in rates should be applied if the amount of DTAs (that rely on Future Profitability) in existence reduces below the initial amount recognised, due not to progressive deduction under the transition rules but rather due to usage against profit ? For example: Assume on 31 December 2014, the DTA balance is 100 which is made up of 60 that existed pre 1 January 2014 and 40 that existed post 1 January 2014. Assume that on 31 March 2015, the DTA balance reduces to 80 due to usage against profits. Should the DTA balance that existed pre 1 January 2014 be adjusted by the negative balances due to the DTA usage against profits i.e. should the slower phase-in rates be applied to the balance of 40?

  • 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: 2015_1963
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Treatment of a securities lending and borrowing service with regard to the LCR / Traitement d’un service de prêt et d’emprunt de titres en ce qui concerne le ratio de couverture des besoins de liquidité

What is the treatment of a securities lending and borrowing service with regard to the LCR?***FR:Quel est le traitement accordé au ratio de couverture des besoins de liquidité pour un service de prêt et d’emprunt de titres?

  • 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: 2015_1962
  • Topic: Liquidity risk
  • Date of submission:
  • Published as final Q&A: 09/11/2018

COREP LE template C 28.00, C29.00

Where do we report deposit on demand in banks and other receivables on LE templates?Where do we report other receivables on LE templates?How should we report total exposures if exclusion of deposits on demand and other receivables causes decrease of total exposure under threshold of large exposure?

  • 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: 2015_1960
  • Topic: Supervisory reporting - Large Exposures
  • Date of submission:
  • Published as final Q&A: 07/04/2017

C 04.00 (CA4) form rows 740 to 810 - capital buffer reporting

Do rows 740 to 810 of the CA4 form report monetary values or percentages (buffer rates)?

  • 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: 2015_1959
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 03/02/2017

Calculating the threshold of 1% of total liabilities

When completing template C67.00 and C68.00 items exceeding a threshold of 1% of total liabilities are to be reported. For a report in a significant currency, is the threshold of 1% versus total liabilities in all currencies or versus total liabilities in the significant currency?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions
  • ID: 2015_1952
  • Topic: Supervisory reporting - Liquidity (LCR, NSFR, AMM)
  • Date of submission:
  • Published as final Q&A: 18/12/2015

Should only part of total funding be reported in template C 68.00, Annex XX?

A more general question regarding this section, Annex XVIII C 68.00, is that if just part of the total funding should be reported? The cells for retail funding, wholesale funding and unsecured wholesale funding are marked in grey and this usually indicates that nothing should be reported in these cells. Is this correct? Or is it just an error in the template?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions
  • ID: 2015_1951
  • Topic: Supervisory reporting - Liquidity (LCR, NSFR, AMM)
  • Date of submission:
  • Published as final Q&A: 05/02/2016

Should wholesale funding with open maturity be included when calculating average maturity in template C68.00?

Should wholesale funding with open maturity be reported and included when calculating average maturity? If so, should any specific maturity be assumed for calculating average maturity? Retail funding which are sight deposits are marked grey in row 040 and 050 which implies that open maturity should be excluded.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions
  • ID: 2015_1950
  • Topic: Supervisory reporting - Liquidity (LCR, NSFR, AMM)
  • Date of submission:
  • Published as final Q&A: 18/12/2015

Reporting of bilateral bank loans and book value or emission value in template C 68.00?

In column “product name” there are two categories “Retail funding” and “Wholesale funding”. How shall bilateral bank loans without collateral be treated? Shall bilateral bank loans be reported under “unsecured wholesale funding, of which financial customer” (row 120)? In the column “total amount received”, is it the book value or the emission value that should be reported? Moreover we wonder if equity should be considered as funding?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions
  • ID: 2015_1949
  • Topic: Supervisory reporting - Liquidity (LCR, NSFR, AMM)
  • Date of submission:
  • Published as final Q&A: 05/02/2016

Risk weight in CCP-related exposures, rules on 2% AND 4% risk weight

For the purposes of Article 305 (3) is there loss protection if the condition in 305 (2) b) is met but not 305 (2) c)?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2015_1946
  • Topic: Credit risk
  • Date of submission:
  • Published as final Q&A: 18/03/2016

FINREP – reporting of negative interest

How to report the remuneration of assets with a negative interest rate?

  • 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: 2015_1940
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as final Q&A: 22/05/2015

Hierarchy of Permissions between Article 8 and Article 9 of the CRR

The current Level 1 Text of Article 9 of the CRR (i.e. for the Individual consolidation (amended solo) method) refers directly to Article 6(1) which does not cover the Liquidity Provisions of the CRR. In this regard, can we clarify the following issues in terms of the interaction between the amended solo provisions in Article 9 of the CRR and the solo liquidity waiver provided in Article 8 of the CRR: (1) If a bank receives permission for amended solo under Article 9 of the CRR, is a separate permission required for the liquidity waiver in Article 8 in order for the bank to report a single LCR/ Stable Funding/ ALM Return? (2) Assuming the answer to Q1 is yes, does this mean that the bank is required to report under two scopes of consolidation (i.e. amended solo for COREP/ FINREP/AE and Consolidated for LCR/ Stable Funding/ ALM)? (3) Assuming the answer Q1 is no, how should the subsidiaries included in the permission for amended solo be included in the bank's LCR and Stable Funding returns i.e. is the bank still required to submit both consolidated and individual LCR /Stable Funding/ ALM Returns?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2015_1938
  • Topic: Other issues
  • Date of submission:
  • Published as final Q&A: 01/04/2016

GL on funding plans: treatment of loans/deposits on demand across different items in Table 1a - Assets (P 01.01)

How should "Other demand deposit (with credit institutions)" be treated across different items of the Table 1A - Assets (P 01.01) in funding plans in order to avoid double counting? Furthermore, is it relevant to exclude loans on demand from the household sector?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05
  • ID: 2015_1936
  • Topic: Supervisory reporting - Funding Plans
  • Date of submission:
  • Published as final Q&A: 29/07/2016