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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

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EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05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

IFRS 9 transitional provisions – Calculation of the increased amount of risk-weighted assets (RWA) in the standardised approach

Should the RWA correction (also with regard to the presentation in the Corep template 5.1) according the details in the background be calculated as follows: total amount of provisions multiplied by the scaling factor and then finally weighted by the risk weightings for each of the exposures for which these provisions were calculated? ***Muß nun die RWA-Korrektur (auch in Hinblick auf die Darstellung im Corep Template 5.1.) wie folgt berechnet werden: Gesamtbetrag der Risikovorsorgen multipliziert um den Faktor und schlussendlich versehen mit den jeweiligen finalen Risikogewichten jener Exposures, für die diese Risikovorsorgen gebildet wurden?  

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2018_3664
  • Topic: Accounting and auditing
  • Date of submission:
  • Published as final Q&A: 25/05/2018

Wholesale Deposits regarding Deposit Insurance Scheme

How can the meaning of “liabilities” in context of Article 28(1) Delegated Regulation (EU) 2015/61 (DR) be interpreted? Does it refer to the total deposit amount from relevant clients which can be multiplied with 20% up to the deposit guarantee scheme limit (d.i.s.l.) and the rest with 40% or shall a deposit with an amount exceeding the d.i.s.l be multiplied as a whole with 40% (i.e. no dividing in 20%- and 40%-Run-Off)?

  • 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: 2017_3357
  • Topic: Liquidity risk
  • Date of submission:
  • Published as final Q&A: 25/05/2018

COREP template C13: Consistency of the control v0530_m

COREP template C13: Is the EBA taxonomy control v0530_m consistent when tranches are deducted from own funds?

  • 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_3724
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 18/05/2018

EBA COREP Validation Rules on C 05.01

Row 140 column 060 is required to have a value that is less than or equal to zero. That is specified by validation rule v5016_s. In addition, the value in row 140 column 060 includes data entered into row 380 col 060. Were the value in the latter cell entered as a large positive, it is possible that the resulting figure in row 140 column 060 would be positive. Should there be a constraint placed on the value in row 380 column 060?

  • 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_3709
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 18/05/2018

Validation rule v4792_m, C 12.00 - Securitisations

In C 12.00.a, the validation rule v4792_m is (r030;040;050;060;070;080;090)] {{c050}} <= {{c010}} Since row 30 (ORIGINATOR: TOTAL EXPOSURES) represents the totals for Originators, the above might not hold true in cases where significant early amortization exposures are present. This is because the row 100 for early amortization is greyed out for the columns 010 to 040 in the report template and hence is not considered in row 030 for these columns. However, row 100 is not greyed out for the column 050 where the validation check is applied.

  • 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_3705
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 18/05/2018

Annexes I & II, C 18.00, validation rules v4850_m and v4851_m.

Is there an error in the validation rules v4850_m and v4851_m applicable to template C 18.00? 

  • 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_3682
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 18/05/2018

CET1 Instruments

May a CET1 instrument rank pari passu in liquidation with a legacy Tier 1 instrument that is being grandfathered as Additional Tier 1 under Article 484, and otherwise qualifies as Tier 2 under the CRR?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2017_3521
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 27/04/2018

Definition of “Paid-Up” according to Article 28(1)(b) CRR

May contributions in kind be qualified as “payment” according to Article 28 para 1 lit b CRR?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2017_3636
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 27/04/2018