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List of Q&A's

IFRS 9 Transitional arrangements - Definition of ‘t’

How should “t” which is used in the formulas in paragraph 1 of Article 473a CRR be calculated?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2018_4113
  • Topic: Accounting and auditing
  • Date of submission:
  • Published as final Q&A: 03/08/2018

Validation rule v5548_h (FINREP template F 11.01 IFRS 9)

The validation rule v5548_h requires for template F 11.01 FINREP for all columns (010/020/030/040) row 460 (Cash flow hedges needs to be >= row 480 (Portfolio Fair value hedges of interest rate risk). Both amounts are part of the Derivatives Hedge accounting but there is no link between row 460 and 480. Can you delete validation rule v5548_h?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions
  • ID: 2018_3770
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as final Q&A: 27/07/2018

Column 100 of the C 25.00 - CVA RISK template

Should OTC derivatives counterparties that have Zero EAD and hence Zero CVA charge be included in the count of counterparties required to be reported in template C 25.00, column 100.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions
  • ID: 2018_3754
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 27/07/2018

How to report data in c230 and c240 of C 07.00

In EBA /ITS/2017/01 published 07 April 2017, c230 and c240 of C 07.00 are sub categories of c220. If the RW applied is based on uniform treatment paragraphs rather than an ECAI e.g. Article 119(2) of Regulation (EU) No 575/2013 (CRR) , should these RWA be included in column 230 & 240 of COREP C 07.00 even if they do have an own ECAI or could have applied the sovereign rating. e.g We have an exposure of 1000 in GBP to a Regional Government incorporated in UK for which a 20% RW is applied according to Article 115 (5) of the CRR. Additionally this exposure could attract a 20% RW by applying the sovereign rating. Based on the example do we include the RWAs of 200 GBP in column 240?

  • 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: 2018_3748
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 27/07/2018

Template 17 for a financial conglomerate , that elects that none of its entities operating in the insurance sector apply IFRS 9 for financial years beginning before 2021.

How shall a financial conglomerate as defined in Article 2(14) of Directive 2002/87/EC which adopts the deferral of the application of IFRS 9 for its entities operating in the insurance sector (Article 2(8)(b) of the Directive) should fill in template 17 ‘Reconciliation between accounting and CRR scope of consolidation: Balance Sheet’ (in particular, templates F 17.01 and F 17.03), as both financial assets and financial liabilities of the controlled insurance companies will continue to be classified according to IAS 39 and not to IFRS 9?

  • 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: 2017_3596
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as final Q&A: 27/07/2018

Under Substitution Approach, How to report the covered part of the exposure where collateral is Covered Bond.

How shall the covered part of the exposure be reported where the collateral is a Covered Bond?

  • 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: 2017_3592
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 27/07/2018

SCV file test requirements by 3 July 2019

Does "formal routine checks" of SCV files in Article 96 refer to all indicators in paragraph 70 i1-i4? If so, are DGSs required to test all indicators by sampling files from all affiliated credit institutions by 3 July 2019?

  • Legal act: Directive 2014/49/EU (DGSD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2021/10 - Revised Guidelines on stress tests of deposit guarantee schemes under DGSD (repealing and replacing EBA/GL/2016/04)
  • ID: 2018_3738
  • Topic: Other topics
  • Date of submission:
  • Published as final Q&A: 27/07/2018

Funding Reliances - Table 2A1 - Insured and unsinsured deposits and uninsured deposit-like financial instruments (P 02.01)

Which of the following amount should "Deposits covered by a Deposit Guarantee Scheme according to Directive 94/19/EC or an equivalent deposit guarantee scheme in a third country" definition include: (1) Covered Deposits as per Art. (2) of the European Directive 2014/49/EU on Deposit Guarantee Schemes i.e. all deposits eligible for compensation for each customer with the credit institution up to €100.000 for each depositor. OR (2) Payable amount i.e. all deposits eligible for compensation for each customer with the credit institution after setting-off any credit institution's counterclaims against that specific customer and taking into account the maximum amount of compensation that is €100.000 for each depositor.

  • 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: 2017_3255
  • Topic: Supervisory reporting - Funding Plans
  • Date of submission:
  • Published as final Q&A: 15/06/2018

Reporting of funding, obtained to supply credit to the real economy, and validation rule v4137_m

Should in table P 02.02, row 030, only the obligations be reported, which arise through the issuance of debt securities or is the reporting of loans from multilateral financial institutions and public financial institutions expected as well?

  • 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: 2016_2568
  • Topic: Supervisory reporting - Funding Plans
  • Date of submission:
  • Published as final Q&A: 15/06/2018

Original maturity for off balance sheet items

How is the "original maturity" identified for items in CRR Annex 1 (2)(b)(ii)?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2017_3366
  • Topic: Credit risk
  • Date of submission:
  • Published as final Q&A: 08/06/2018

Multiplier of 1.25 to the asset value correlation

In case of an exposure to a regulated financial sector entity which does not meet the requirements to be treated like a large financial sector entity (with total assets of less than 70 billion of euros), but which is owned by a regulated large financial sector entity which meets those requirements, does the multiplier of 1.25 to the asset value correlation apply for that exposure?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_3057
  • Topic: Credit risk
  • Date of submission:
  • Published as final Q&A: 08/06/2018

IFRS 9 Transitional arrangements - Calculation of the amount of CET add-back in accordance to Article 473a – paragraph 4

How should the amount referred to in Article 473a(4) be calculated:a) The difference between the Expected Credit Losses (ECL) at reporting date for loans that are not credit impaired and the ECL at implementation date for all the loans that are not credit impaired at the implementation date, or;b) The ECL at reporting date for loans that are not credit impaired minus the ECL at implementation date for those same loans?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2018_3927
  • Topic: Accounting and auditing
  • Date of submission:
  • Published as final Q&A: 25/05/2018

IFRS 9 Transitional arrangements – Reporting of impact on Standardised exposure value of transitional credit risk adjustments

According to Article 473a(7)(b) of CRR, is it possible to report the impact on Standardised exposure value of transitional credit risk adjustments in COREP at an overall level?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2018_3926
  • Topic: Accounting and auditing
  • Date of submission:
  • Published as final Q&A: 25/05/2018

Deduction of deferred tax assets

Does the CRR recognise any form of deferred tax assets (DTAs) that do not rely on future profitability, other than those specified in Article 39(2) of the CRR?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2017_3225
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 25/05/2018

IFRS 9 Transitional arrangements - Calculation of the amount available for CET1 add-back

When assets were measured at amortised cost in accordance with IAS 39 then classified as FVTPL under IFRS 9, should they be included in the calculation of the ‘day 1’ static amount to be added back to CET1 as set in Article 473a(2)(b)?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2018_3925
  • Topic: Accounting and auditing
  • Date of submission:
  • Published as final Q&A: 25/05/2018

Retention bonus

Can an institution award retention bonuses to the management board in case of an intended IPO?

  • Legal act: Directive 2013/36/EU (CRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2021/04 - Guidelines on sound remuneration policies under CRD (repealing EBA/GL/2015/22)
  • ID: 2017_3589
  • Topic: Remuneration
  • Date of submission:
  • Published as final Q&A: 25/05/2018