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Disclosures in case of lack of label in EPCs

What shall be reported in columns h-n in case local EPCs do not present labels in the form of letters (A-G), but only level of energy efficiency? Shall these columns be left blank or “0” can be disclosed? Is it acceptable that the banks remove these columns from the template and do not disclose them at all? In addition, what shall be reported in this case in columns o and p? Column “o” is named as “Without EPC label of collateral” and it may indicate that the values to be disclosed in this column refer to the information in columns h-n.  

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2022/2453 - ITS on ESG disclosures

Alignment of total funding between FINREP F01.02 and COREP C67.00

What is the correct approach regarding the alignment between the FINREP F01.02 and COREP C67.00 templates as required by the AMM ITS since (1) the scope of consolidation might be different between the two reports and (2) different netting rules can apply between the two reports?

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

Maturity weighting of gross JTD amounts to calculate net JTD amounts

Are the maturity weighting of gross JTD amounts and three months floor of Art. 325x(3) applicable only to gross JTD amounts in cases where no offsetting is possible or are they applicable more generally to all gross JTD amounts?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

What amount to be reported for repos and reverse repos in NSFR?

What’s the appropriate definition of 'accounting value' of repos and reverse repos in UK, for NSFR reporting purposes?  We have identified several potential interpretations, which include: 1) The cash nominal at the value date of the transaction (referred to as 'outstanding').2) The cash nominal at the value date, plus the accrued interests.3) The outstanding value (as defined in point 1), plus all interests flows (both accrued and non-accrued).4) The outstanding value (as defined in point 1) multiplied by a discount factor, plus the interests flows multiplied by a discount factor. This could be considered a form of cash fair value. When netting repos and reverse repos of the same counterparty together under the appropriate conditions, for NSFR purpose, should we use the same 'accounting value' to determine if the net position falls under a repo or a reverse?  Any guidance you can provide on this matter would be greatly appreciated.

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions

Annex XI, INSTRUCTIONS FOR REPORTING ON LEVERAGE, C43 template {0040;0020} & {0050;0020}

Where should the cash collateral receivables on derivative transactions be disclosed in template C43

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2016/11 - Guidelines on disclosure requirements under Part Eight of CRR

List of IEA Sectors in Column a vs List of IEA Sectors in the EBA3.3 Annotated Table Layout for ESG

Based on the Excel version of Template 3 (Annex XXXIX), there are 8 sectors explicitly listed in column a (Sector / IEA Sector): Power Fossil fuel combustion Automative Aviation Maritime transport Cement, clinker and lime production Iron and steel, coke, and metal ore production Chemicals And referring to the ITS Annex XL - Instructions for disclosure of ESG risks - Paragraph 19(a), it also mentions that there are 8 mandatory minimum set of sectors: 19. Institutions shall disclose in this template: a. Columns a and b: these columns include the sectors (IEA sectors in column a) under which rows 1-8 lists the mandatory minimum set of sectors, and ..... However, in the "Annotated Table Layout 330-P1-ESG 3.3.xlsx" and in the data dictionary / DPM, downloaded from EBA's website, there are only 7 values mentioned for the IEA sector -  The <Key value> (combination of all <Key value> columns when more than one) must uniquely specify each row. Value restricted to subset [CT55]: (CT:x83) Carbon intensive firms (CT:x84) 1. Power (CT:x85) 2. Fossil fuel combustion (CT:x86) 3. Automotive (CT:x87) 4. Aviation (CT:x88) 5. Maritime transport (CT:x89) 6. Cement, clinker and lime production (CT:x90) 7. Iron and steel, coke, and metal ore production   The IEA Sector named "Chemicals" is not included in the EBA 3.3 list of values. Will either the Excel version and ITS be updated to remove "Chemicals" from the list of mandatory minimum set of sectors or the "Annotated Table Layout for ESG" be updated to include "Chemicals"?  

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2022/2453 - ITS on ESG disclosures

Template 5 - Reporting of gross carrying amount of exposures sensitive to chronic, acute, chronic and acute climate change events

In Template 5, should the gross carrying amount of exposures in column j (of which exposures sensitive to impact from both from chronic and acute climate change events) be reported also in column h (Of which exposures sensitive to impact from chronic climate change events) and column i (Of which exposures sensitive to impact from acute climate change events) or is the gross carrying amount of exposures reported in these 3 columns mutually exclusive?  

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2022/2453 - ITS on ESG disclosures

Template 9.1 – Mitigating actions: Assets for the calculation of BTAR

Should institutions check the compliance of ‘do no significant harm’ and ‘minimum safeguards’ requirements for BTAR exposures?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2022/2453 - ITS on ESG disclosures

F 46 EBA_v1226

Where to recognise foreign exchange differences in template F46 for 0010 (Capital) and c0020 (Share Premium)?

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

PISP’s access to payable charges applied by the ASPSP on the PSU’s initiated payment via the ASPSP’s dedicated interface

Shall the account servicing payment service provider (ASPSP) make the transaction fees accessible to payment initiation service providers (PISPs) via the dedicated interface?

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

Payee-initiated transactions with irregular period or variable amounts for account payments.

Please clarify whether payee-initiated account transactions available in Account Servicing Payment Service Providers (ASPSPs)’ online banking channels are considered discriminatory under PSD2 when not available in the PSD2 Application Programming  Interfaces (APIs). 

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

Level of application of permissions for consolidated netting

How should the term 'consolidated basis' be read in Article 325b CRR? Should permissions in accordance with that article be granted only to the highest EU consolidating entity or is it possible to grant these permissions also to several EU sub-consolidating entities? If it is possible to apply this requirement also on a sub-consolidated basis, should the offsetting of the positions only refer to undertakings included in such an entity’s sub-consolidated group?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Maturity calculation under IRB for undrawn credit facility

Does Article 162(2)(a) of Regulation (EU) No 575/2013 (CRR) apply to exposures in the form of undrawn credit facilities as the only contractual cash flow payments for the undrawn credit facility are fee-related?

Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Mobile Banking Services and SCA in the same app

We use a mobile app, software installed in a separate sandbox on a multi-purpose device, for the elements of strong customer authentication. Is it correct to assume that Article 9 (in COMMISSION DELEGATED REGULATION (EU) 2018/ 389) does not prevent us from offering mobile banking services through the same app?

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

Fraud reporting

How we should treat the transactions that are initiated by PSP (for example refunds, chargebacks, etc.), but those transactions are related to cardholder's actions.

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)

Alternative arrangements for variable remuneration in investment firms

Can the use of alternative arrangements for the payment of variable remuneration be approved where the use of instruments under art 32(1)(j) IFD is theoretically possible but might endanger the stability of the investment firm?

Legal act: Directive (EU) 2019/2034 (IFD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2021/14 - Guidelines on internal governance under Directive (EU) 2019/2034

MREL-REPORTING OF THE IMPACT OF GENERAL PRIOR PERMISSION

We would appreciate a confirmation of the below described interpretation in order to correctly feed ITS MREL and TLAC template with reference dates before 30.06.2024 (when the new template will be applicable).

Legal act: Directive 2014/59/EU (BRRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/763 – ITS with regard to the supervisory reporting and public disclosure of MREL

Template C 14.00 column 0287 & Template C 14.01, column 0362

Pursuant to Template C 14.00 (column 0287) and Template C 14.01 (column 0362) of the Regulation (EU) 2021/451 (Version: Reporting Framework 3.2) the synthetic excess spread (SES) should be reported under the section “off-balance sheet items and derivatives”. Does this indicate that all synthetic securitisations have to be reported under “off-balance sheet items and derivatives”? More specifically, does the balance sheet treatment of the securitisation positions in columns 0310 – 0400 refer to the securitisation position itself (i.e. all the columns must be either on-balance or off-balance (e.g. off-balance in case of a CDS)) or to the underlying (i.e. the underlying loans must be reported as on-balance and the synthetic excess spread as off-balance; the result is that in the same row (corresponding to one securitisation position) different columns are reported which can refer to both on- and off-balance positions))? E.g.: An institution acts as originator in a direct synthetic securitisation of loans. There are three tranches (junior, mezzanine, senior) and a synthetic excess spread. Significant risk transfer is achieved. The underlying exposures remain on the balance sheet of the originator.

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

Calculation of the LTV ratio in FinRep

Article 239x from Annex V mentions that the LTV ratio should be calculated in accordance with the method for the calculation of the ‘current loan-to-value ratio’ (LTV-C) laid down in section 2, chapter 1, paragraph 1 of the ESRB Recommendation on closing real estate data gaps. According to Annex IV, Art 2.3 (b) of the ESRB Recommendation, VC is adjusted for changes in the prior liens on the property. The version from 2016 of the Recommendation also contained an additional passage which was deleted in the 2019 update: (d) Is adjusted by the total amount of the outstanding RRE loan, disbursed or not, that is secured through ‘prior’ liens on the property. In the case of more senior liens on the property, the full amount of the debt secured by these more senior liens needs to be deducted. In the case of ‘equal ranking liens’, an appropriate proportional adjustment should be made. In the current version of the Recommendation or in Annex V it is not clear how VC is adjusted regarding the prior liens on the property (e.g. they are deducted from the full value of the property, proportional adjustments are performed).

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

Application of the retention requirements to situations where the retained exposure is transferred to a third-party after losses associated with the relevant exposure

Can a retention holder under Article 6(3)(c) (so-called random selection) of Regulation (EU) 2402/2017 (“Securitisation Regulation”) transfer the retained exposure to a third party if the transfer occurs after crystallisation on the retention holder’s accounts of the losses associated with the relevant exposure?

Legal act: Regulation (EU) No 2017/2402 (SecReg)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

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