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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

C14.01 - EBA VR v7338_m

The EBA Validation Rule v7338_m applicable to the C14.01 template states that the exposure value deducted from own funds (c0420) should be equal or lower than the original exposure pre-conversion factors, split by tranches (c310, c320, c330, c340, c350, c360). Should this control be applicable?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7963
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

EBA validation v7349_m

Is EBA validation v7349_m correct?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7966
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

F40.1 'Accumulated Equity interest' and 'Voting rights'

Template F40.1: For the purpose of reporting the institution’s “Accumulated equity interest [%]” and respectively the “Voting rights [%]” in an indirect subsidiary, is it correct to consider the indirect interest or the direct interest?  In other words, when Annex V refers to the percentage of ownership instruments and voting rights “held by the institution”, should this be assessed at the level of the reporting institution (ultimate parent undertaking) or at the level of the entity directly holding the interest in the subsidiary?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7967
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Risk weight (RW) applicable to defaulted ADC and IPRE-Other exposures

For defaulted ADC and IPRE-Other exposures, should the applicable risk weight (RW) remain 150%, consistent with the RW applied before they become defaulted, or should banks apply the risk weighting rules set out in Article 127(1) of the CRR3?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7995
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Application of the risk weight of 100% to defaulted non-IPRE exposures

For non-IPRE defaulted exposures, is the 100% risk weight (RW) applicable only up to 55% of the property market value (LTV), or up to the full amount of the lien or mortgage value (if lower than the mortgage value)?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7996
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

RW applicable to defaulted IPRE exposures

Given that Article 127(2) states that the secured part of a defaulted exposure considers collateral and guarantees eligible for credit risk mitigation under Chapter 4, and that real estate collateral is not regarded as eligible mitigation under the Standardised Approach (SA), while Article 127(3) applies the 100% risk weight only to non-IPRE exposures, should the risk weight (RW) for all defaulted IPRE exposures be determined according to Article 127(1), i.e., based on the level of specific credit risk adjustments?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7997
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

SME supporting factor application on PSE exposures secured by immovable properties

Does Article 501 CRR allow application of the SME supporting factor in case (1) solely because of that reassignment to Article 112, point (i), even though the same obligor’s unsecured exposure in case (2) is not eligible?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_8011
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Inconsistencies in DPM 4.4

Overlapping numbering of rows/columns detected in report sections of the (Draft) taxonomy on what, as per the ITS/Annotated Tables, are one report. Will this be aligned?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions
  • ID: 2026_8018
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Encumbrance reporting treatment of surplus assets in a cover pool

Can surplus assets within a covered bond pool that are economically available to the issuer and above minimum over-collateralisation requirements (regulatory, contractual and what is required by the rating agencies to maintain the rating) be reported as unencumbered where they are subject only to an operational process for withdrawal?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7696
  • Topic: Supervisory reporting - Asset Encumbrance
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

Incoherent formulae on the control v10667_m

Could you please confirm that items that should be compared are the result of multiplying row by row each c0250 of CR IRB 2 (C08.02) by c0110 of CR IRB 2, and the result of multiplying r0070/c0250 of CR IRB 1 by the sum of c0110 of CR IRB 2?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7791
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

Incoherent formulae on the validation rule v23089_m

Could you please confirm that the formulae of the control v23089_m needs to be modified ?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7794
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

Incoherent formulae on the validation rule v0470_m

Is the validation rule v0470_m coherent?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7849
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

Incoherent formulae of the validation rule v903627_h

Could you please therefore confirm that the validation rule should be inactive?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7856
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

Incoherent formulae of the validation rule v22949_m

Is the formulae of the validation rule v22949_m coherent?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7863
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

Validation rules taxonomy V4.2 C09.02 v903627_h

In the latest set of EBA validations rules, VR v903627_h has been added effective 31/03/2026. This validation rule is identical to the earlier deactivated v23650_h. Via 2025_7323 it was earlier raised that v23650_h is not correct. Hence, we feel that the same applies to v903627_h. 

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7864
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

Validity of validation rule v10667

Validation rule v10667 seems invalid. with {default: 0, interval: true}:      sum(          {tC_08.01.a, r0070, c0250}          [where qEEA in {              [eba_qAE:qx2013], [eba_qAE:qx2015], [eba_qAE:qx2021], [eba_qAE:qx2071],              [eba_qAE:qx2073], [eba_qAE:qx2075], [eba_qAE:qx2022], [eba_qAE:qx2012],              [eba_qAE:qx2014], [eba_qAE:qx2018], [eba_qAE:qx2020], [eba_qAE:qx2072],              [eba_qAE:qx2074], [eba_qAE:qx2076]          }]      )      *      sum(          {tC_08.02, c0110}          [where qEEA in {              [eba_qAE:qx2013], [eba_qAE:qx2015], [eba_qAE:qx2021], [eba_qAE:qx2071],              [eba_qAE:qx2073], [eba_qAE:qx2075], [eba_qAE:qx2022], [eba_qAE:qx2012],              [eba_qAE:qx2014], [eba_qAE:qx2018], [eba_qAE:qx2020], [eba_qAE:qx2072],              [eba_qAE:qx2074], [eba_qAE:qx2076]          }]      )      =      sum(          {tC_08.02, c0250}          [where qEEA in {              [eba_qAE:qx2013], [eba_qAE:qx2015], [eba_qAE:qx2021], [eba_qAE:qx2071],              [eba_qAE:qx2073], [eba_qAE:qx2075], [eba_qAE:qx2022], [eba_qAE:qx2012],              [eba_qAE:qx2014], [eba_qAE:qx2018], [eba_qAE:qx2020], [eba_qAE:qx2072],              [eba_qAE:qx2074], [eba_qAE:qx2076]          }]      )      *      sum(          {tC_08.02, c0110}          [where qEEA in {              [eba_qAE:qx2013], [eba_qAE:qx2015], [eba_qAE:qx2021], [eba_qAE:qx2071],              [eba_qAE:qx2073], [eba_qAE:qx2075], [eba_qAE:qx2022], [eba_qAE:qx2012],              [eba_qAE:qx2014], [eba_qAE:qx2018], [eba_qAE:qx2020], [eba_qAE:qx2072],              [eba_qAE:qx2074], [eba_qAE:qx2076]          }]      ) We have encountered an error on this check which seems to be caused by the accuracy of the metric involved. c0250 in C08.01 and C08.02 is requested as a whole number. This causes rounding to be applied at the global (across obligor grades) level for C08.01, but at the level of C08.02 the rounding is done per obligor grade. This introduces differences between the results of the left and right side of the validation rule.  

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7872
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

EBA validation v23089_m does not allow values

EBA validation v23089_m states: with {tC_10.00, (r0010, r0020, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0101, r0110, r0120, r0130, r0131, r0132, r0150, r0151, r0152, r0153, r0154, r0155, r0156, r0157, r0158, r0159, r0160, r0161, r0162, r0163, r0170, r0230, r0240, r0250, r0260), default: null, interval: false}: isnull({c0120}) The validation only allows values in rows r0180, r0190, r0200, r0210, r0220, r0230 and r0270, while CRR IRB-IMM exposures, calculated based on SA, can be split over many exposure classes (r0040 to r0240). However this validation rule does not allow amounts to be reported in r0040-r0240 in c0120. We believe this is a mistake.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7873
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

C09.02 - EBA VR v903627_h

The EBA Validation Rule v903627_h applicable to the C09.02 template states that the row 0030 (Corporates) shall be equal to row 0050 (Of which: SME) plus the row 0051 (Of which: Large Corporates) for almost all the columns of the template.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7875
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

C08.01 - EBA VR v10667_m

The EBA Validation Rule v10667_m applicable to the templates C.08.01 and C.08.02 COREP templates states that the Exposure-weighted average maturity value (days) of C.08.01 (column 250) of the row 70 (Exposures assigned to obligor grades or pools) multiplied by the total of the column 110 of C.08.02 (Exposure value) must be equal to the sum of the Exposure-weighted average maturity value (days) of C.08.02 (column 250) multiplied by the sum of the Exposure value of C.08.02 (column 110).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7881
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

C08.01 - EBA VR v4757_m

The EBA Validation Rule v4757_m applicable to the C08.01 template states that the column c0280 (Expected loss) shall be lower or equal to the column 0020 (Gross exposure).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7882
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026