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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

Use of bona fide estimates for the determination of the size of a corporation

Is it allowed to use bona fide estimates for the determination of the size of a corporation for the purposes of Articles 153(4) or 162(4) CRR (identification of SMEs) analogous to Article 4(3) of the Annex Commission Recommendation 2003/361/EC? 

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3049
  • Topic: Credit risk
  • Date of submission:
  • Published as final Q&A: 30/06/2017

Treatment of central bank reserves in third countries

What is the treatment of central bank reserves in third countries held by a branch?Does the eligibility of those reserves for the purpose of the LCR strictly depend on the existence of an agreement between the competent authority of the reporting institution and the central bank in which the conditions of a withdrawal have been specified?

  • 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: 2016_3048
  • Topic: Liquidity risk
  • Date of submission:

Template C 47.00, rows 270 and 280 (Validation rule v4452_s) – treatment of Cash Flow Hedge reserves

The validation rule v4452_s requires that the rows 270 and 280 of the template C 47.00 are always non-positive. This appears to be incorrect. In case of prudential filters increasing the Tier 1 capital, the amounts reported on these rows can be positive as well. Can you please confirm and amend the rule?Should the leverage exposure be adjusted for the complete cash flow hedging reserve or should the reserve be split to parts relating to assets/liabilities and only the part relating to assets be adjusted for (even though the full reserve is filtered from capital)?

  • 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Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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: 2016_3043
  • Topic: Supervisory reporting - Leverage ratio
  • Date of submission:
  • Published as final Q&A: 07/04/2017

Recapitalization

Are capital increases of a subsidiary meeting the conditions for early intervention by the mother company covered by the BRRD provisions on intragroup financial support?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3042
  • Topic: Intra-group financial support
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Exception to the scope of the bail-in tool (Article 44(2)(g)(iii))

Is the exception to the scope of the bail-in tool provided for in Article 44(2)(g)(iii) of Directive 2014/59/EU (BRRD) restricted to social security contributions, or does it also extend to deposits and reserves of a social security authority?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3041
  • Topic: Resolution tools and powers
  • Date of submission:
  • Published as final Q&A: 21/01/2022

Fiduciary relationship

What is a “fiduciary relationship” according to Directive 2014/59/EU (BRRD)?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3040
  • Topic: Resolution tools and powers
  • Date of submission:
  • Published as final Q&A: 21/01/2022

Systemic risk buffer requirement calculation

1) What is the definition of the term “exposure” in Article 133 (3) CRD IV? What is the base for the calculation of systemic risk buffer requirement? In case systemic risk buffer applies to all exposures regardless the location of the exposure, is it total risk weighted exposure according to Article 92 (3) CRR? How should the systemic risk buffer be computed by the institution, since there is no further guidance? What is the definition for „exposures located in the Member State that sets that buffer“? Is the term „exposure“ referring to: - (credit) exposures according Article 111 of Regulation 575/2013 - (credit) risk weighted exposures according to Article 113 of Regulation 575/2013 - the subset of aforementioned, for example relevant credit exposures according to Article 140(4) - total risk exposure according to Article 92 (3) of Regulation 575/2013 - or otherwise? 2) What is the definition of term „located in the Member State“. Can the guidance introduced in DR No 1152/2014 be applied also for systemic risk buffer, although it is issued primarily for countercyclical capital buffer?And in case the systemic risk buffer applies to all exposures located in the Member State that sets systemic risk buffer, but does not apply to exposures outside the Member State, how the systemic risk buffer requirement should be calculated? Does the term “exposures located in the Member State” include only credit exposures located in the Member state following CCyB treatment in article 140 (4) CRD? Or under the term “exposures” shall be included also exposures to other risks (e.g. operational risk)? 

  • Legal act: Directive 2013/36/EU (CRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3037
  • Topic: Other issues
  • Date of submission:
  • Published as final Q&A: 30/06/2017

Thresholds for Common Equity Tier 1

CET1 threshold amounts are requested to report in the CA4 template (C 04.00) in the ID items 8 and 9. On which calculation basis shall the threshold amounts be reported in these items, based on the fully phased-in definition or the transitional definition?

  • 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: 2016_3035
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 07/04/2017

Template F 31.00 Related parties column 010 and column 020.

How should be performed the split between column 010– “Parent and entities with joint control or significant influence”- and column 20 “Subsidiaries and other entities of the same group”? In column 010 – “Parent and entities with joint control or significant influence”, should be reported only the balances with our Head Office or also should be included the upper hierarchy level of our shareholder and their related group entities? In column 020 – “Subsidiaries and other entities of the same group”, should be reported only our affiliates or also should be included the upper hierarchy level of our shareholders and their related group entities?

  • 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: 2016_3032
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as final Q&A: 04/10/2019

Necessary prior authorisation in Article 60

Can you please clarify what is meant by "the necessary prior authorization" referred to in Article 60 of Directive 2014/59/EU (BRRD)?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3031
  • Topic: Write-down and conversion of capital instruments
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Deposits covered by third country deposit guarantee schemes

Are "covered deposits" as defined in Article 2(1)(94) of Directive 2014/59/EU (BRRD) only deposits covered by EEA Deposit Guarantee Schemes?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3029
  • Topic: Resolution tools and powers
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Cross-Product Netting

Can a Bank with a netting set to a QCCP counterparty combining cash instruments (already settled) with derivatives apply the cross-product netting?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Delegated Regulation (EU) 2015/62 - DR with regard to the leverage ratio
  • ID: 2016_3028
  • Topic: Leverage ratio
  • Date of submission:
  • Published as final Q&A: 21/04/2017

C 09.04, row 010, column 010 – Exposure value under the standardised approach for relevant credit exposures

Is the data model for the C 09.04 correctly specified in the 2.5.0.1 taxonomy?

  • 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: 2016_3026
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 03/02/2017

Mutual agreement to waive the requirement to establish a European resolution college

How should the reference to “mutual agreement” with regard to waiving the requirement to establish a European resolution college stated in Article 89(4) of Directive 2014/59/EU (BRRD) be interpreted?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3024
  • Topic: Cross-border resolution
  • Date of submission:
  • Published as final Q&A: 03/02/2017

Scope of bail-in tool regarding client assets or client money held on behalf of UCITS

Does the provision regarding the scope of bail-in tool applicable to client assets or client money held on behalf of UCITS (Article 44(2)(c)) have to be expressly transposed into national law?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3022
  • Topic: Resolution tools and powers
  • Date of submission:
  • Published as final Q&A: 03/02/2017

Liability already accrued

What does “Liability already accrued” in Article 60(2)(b) refer to?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3020
  • Topic: Write-down and conversion of capital instruments
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Meaning of “liability” in Article 60(2)(b)

Do liabilities mentioned in Article 60(2)(b) only refer to the potential liabilities for damages of the national resolution authority to the holder of the relevant capital instrument or eligible liabilities as referred to in Article 59 BRRD?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3019
  • Topic: Write-down and conversion of capital instruments
  • Date of submission:
  • Published as final Q&A: 21/01/2022

Reference to point (b) in Article 60(2)

The final sentence in Article 60(2) refers to point (b). Is that reference correct or is it meant to refer to point (c) of the same Article?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3018
  • Topic: Write-down and conversion of capital instruments
  • Date of submission:

Compensation in Article 60(2)(c)

How should the use of the wording “compensation” in Article 60(2)(c) of Directive 2014/59/EU (BRRD) be interpreted?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3016
  • Topic: Write-down and conversion of capital instruments
  • Date of submission:
  • Published as final Q&A: 21/01/2022