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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

Scrip-dividends at investors’ discretion

Can Article 2(10) of the Commission delegated regulation 241/2014 be applied in case the holder of the CET1 instruments has the option to decide whether to receive the dividends in cash or in shares?

  • 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: 2019_4732
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 04/09/2020

Quantification of foreseeable dividends when the dividend policy is set as a fix amount

Which amount should be deducted from interim/year-end profits pursuant to Article 26(2) CRR if a bank has a dividend policy stating that a certain specified amount (i.e. x.xx €) should be paid per share?

  • 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: 2019_4731
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 15/05/2020

Method to calculate RWAs in relation to a securitisation position where the underlying pool comprises specialized lending exposures

Which method according to Article 254 CRR is to be used to calculate RWAs in relation to a securitisation position which is backed by an IRB pool composed by specialized lending exposures?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2019_4730
  • Topic: Securitisation and Covered Bonds
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Primary Key combination provided in Annex II guidelines seems incorrect or incomplete for Template Z. 10.02

One CIS (c0010) can be supporting one service (c0040) and two or more critical functions (c0060) assuming entity code (0030) and country (0050) is same for . So in this case there will be more than one row for combination of c0010,c0030,c0040 & c0050 which is mentioned as primary key in Annex II. This will thrown up an error while formation of templates in DPM. Annotated table layout doesn't have c0050 and c0060 as part of primary key. So, Annex II guidelines and Annotated tables are not in sync when we refer primary keys. Even though for a minute, I assume c0040 (critical service identifier) in template 10.02 as unique, then it doesn't link back to Template Z 08.00 c0005 directly as c0005 is not a part of primary key combination in template 8.

  • 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: 2019_4729
  • Topic: BRRD Reporting
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

References for row 096 “Deferred Tax Assets subject to a risk weight of 250 %” of table c04.00 in Reg. 680/2014

Are the references included in the instructions for row 096 “Deferred Tax Assets subject to a risk weight of 250 %” of table c04.00 (Reg. 680/2014, as amended by Reg. 2018/1627) correct/ complete?

  • 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: 2019_4728
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 19/03/2021

Funding plan validation error v6223_m

Can a credit institution submit a funding plan with having an actual reverse repurchase agreement starting position and no projected positions in view of validation error v6223_m (template P01.03)?

  • 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: 2019_4727
  • Topic: Supervisory reporting - Funding Plans
  • Date of submission:
  • Published as final Q&A: 08/05/2020

Eligibility of mortgage mandates under Belgian law

Are mortgage mandates under Belgian law eligible as immovable property collateral? Is there a difference between the SA and IRB approach?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2019_4721
  • Topic: Credit risk
  • Date of submission:
  • Published as final Q&A: 13/11/2020

Partial Waiver of Article 6(1) CRR according to Article 7(3) CRR

Can a bank apply for a partial waiver of Article 6(1)  CRR as described in Article 7(3)?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2019_4720
  • Topic: Large exposures
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Moment of deduction for cooperative shares

In the case of a cooperative institution, should deductions from own funds with regard to a permission to reduce CET1 capital in accordance with Article 77(a) of Regulation (EU) No 575/2013 (CRR) and Article 32 of the RTS on Own Funds be made right after the permission from the competent authority (CA) is granted (as laid down in Article 28 (2) of the RTW on Own Funds ) or could it be later for instance at the time when the institution receives the notification of the intention to redeem from the shareholder?

  • 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: 2019_4719
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Classification of “Undrawn term loans” under Article 23(1)(b) LCR DA

Where the drawdown of undrawn term loans is gradually disbursed in phases over a certain drawing window and where these drawdowns are contingent to predefined milestones whereby the credit institution has to evaluate whether the milestone is achieved, could these term loans be classified as ‘Undrawn loans and advances to wholesale customers’ according to Article 23(1)(b) of the Commission Delegated Regulation (EU) 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: 2019_4717
  • Topic: Liquidity risk
  • Date of submission:
  • Published as final Q&A: 01/04/2022

Prudential consolidation: definition of "undertaking" and "dominant influence"

For the purpose of the application of CRR Article 18(1) and CRR Article 18(8) could you clarify whether:- the term “undertaking” means necessarily “entity” having a legal personality;- the term “dominant influence” has to be understood in a broader sense than within the meaning of the Article 1(1) of the Directive 83/349/EEC;

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2019_4716
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Incorrect validation rules

Following validation rules are incorrect: v4764_m v4765_m v4766_m v4767_m v4768_m

  • 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: 2019_4714
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

AISPs and scope of application AML requirements

1. To what extend do AISPs need to comply with the obligations in relation to anti-money laundering and terrorist financing under Directive (EU) 2015/849 of the European Parliament? 2. Is a requirement for AISPs on the basis of national law and national supervisory practices to submit to the competent supervisor a description of the internal control mechanisms with regard to AML regulations compliant with PSD2 and EBA’s Guidelines on Guidelines on authorisation and registration under PSD2?

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2019_4712
  • Topic: Authorisation and registration
  • Date of submission:
  • Published as final Q&A: 11/03/2022

Scope of Prudential consolidation

Which is the applicability of Article 22 CRR for successive subsidiaries of a Significant Institution (SI) in the SSM and rest of EU, when the subsidiary in a third country as referred in Article 22 CRR is held by the subsidiary in the SSM or rest of the EU that is the last in the chain of the successive subsidiaries of the SI?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2019_4711
  • Topic: Other issues
  • Date of submission:
  • Published as Rejected Q&A: 11/02/2022

Net cash out-/inflow from cash settled futures (“ICE Brent Crude futures contract”)

How to calculate the expected liquidity net cash outflow/inflow from a future contract with daily variation margin and an expected final cash settlement?

  • 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: 2019_4705
  • Topic: Liquidity risk
  • Date of submission:
  • Published as final Q&A: 07/08/2020

Report of fraud rates by issuers and acquirers

For card-based transactions: - When the issuer reports frauds under the EBA Guidelines on fraud reporting (EBA/GL/2018/05), shall the issuer provide information on the unauthorised transactions for which the acquirer has applied an exemption? If so, shall the issuer provide a break-down according to the different exemptions applied by the acquirer?- When the acquirer reports frauds under the EBA Guidelines on fraud reporting, shall the acquirer provide information on the unauthorised transactions for which the issuer has applied an exemption? If so, shall the acquirer provide a break-down according to the different exemptions applied by the issuer?

  • Legal act: Directive 2015/2366/EU (PSD2)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2018/05 - Guidelines on fraud reporting under PSD2 (amended by EBA/GL/2020/01)
  • ID: 2019_4703
  • Topic: Fraud reporting
  • Date of submission:
  • Published as final Q&A: 24/07/2020

Transaction risk analysis (TRA) exemption – Calculation of fraud rate – Impact of unauthorized transactions on issuers and acquirers

In the case of card-based transactions, shall issuers include in their fraud rate calculation only the unauthorized transactions for which they apply strong customer authentication (SCA) or an exemption?  Or, shall issuers also include unauthorised transactions for which the acquirer applies an exemption?Shall acquirers include in their fraud rate calculation only the unauthorised transactions for which they apply an exemption?  Or shall acquirers also include unauthorised transactions for which the issuer applies an exemption?

  • 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: 2019_4702
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:
  • Published as final Q&A: 24/07/2020

Scope of the corporate SCA exemption.

Does the corporate SCA exemption apply only if the payer initiates (and transmits) payments directly to their ASPSP and not for payments transmitted via a 3rd party service provider (i.e. a PISP)?

  • 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: 2019_4693
  • Topic: Strong customer authentication and common and secure communication (incl. access)
  • Date of submission:
  • Published as final Q&A: 14/06/2019

Prudential treatment of leasing asset and liabilities (in relation to IFRS 16)

What is the prudential treatment of the right of use leased assets and liabilities and is netting allowed?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2019_4689
  • Topic: Accounting and auditing
  • Date of submission:
  • Published as final Q&A: 07/05/2021