Search for Q&As

Enquirers can use various factors to search for a Q&A:

  • These include searching by the Q&A ID; legal reference, date submitted, technical standard / guideline, or by keyword if known.
  • Searches can be extended to more than one legal act, topic, technical standard or guidelines by making multiple selections (i.e. pressing 'Ctrl' on your keyboard, and selecting the relevant ones from the drop-down lists by left mouse-click).

Disclaimer:

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.

Final Q&As Q&As under review Rejected Q&As Archived Q&As All Q&As

List of Q&A's

Mapping to exposure classes

Are Greenland, Faroer, Guernsey, Isle of Man and Jersey to be treated as "central goverments" under Article 112(a) CRR or are they to be treated as "regional governments" under Article 112(b) CRR?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5392
  • Topic: Credit risk
  • Date of submission:

Record Retention - Struck Off Obliged Entities

Who is responsible to retain the records referred to in Article 40 of Directive (EU) 2015/849 once an obliged entity goes into liquidation and eventually ceases to exist?

  • Legal act: Directive (EU) 2015/849 (AMLD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5362
  • Topic: Other topics
  • Date of submission:

Definition of a financial institution as regards the application of the Delegated Regulation

Is an institution, that is a subsidiary of a holding company which, in turn, owns several financial subsidiaries, not considered as a group for the purposes of the Delegated Regulation, since their parent company does not fall within the definition of a financial entity set out in Article 3 of Directive (EU) 2015/849 (AMLD)?

  • Legal act: Directive (EU) 2015/849 (AMLD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2019/758 – RTS on implementation of group wide AML/CFT policies in third countries
  • ID: 2020_5310
  • Topic: Third country policy
  • Date of submission:

Definition of qualifying holding according to Article 4 (1) 36 CRR2

If a credit institution holds a participation below 10% in a company outside the financial sector - which according to the applicable accounting framework (IFRS) is accounted for by use of the equity method, due to the exercise of a significant influence according to IAS 28.5. - does this constitute a case of significant influence and therefore a qualifying holding according to Article 4(1)36 CRR? Can situations arise where a significant influence exists under accounting rules, but not according to the CRR definition?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5291
  • Topic: Own funds
  • Date of submission:

Implementation of this article for subsidiaries that do not belong to the same resolution group as the EU parent institution.

1. Is it possible to adopt a reading of Article 72e(4) CRR that would allow the application of the formula to subsidiaries established in third countries that are not included in a resolution group of the parent institution in line with point (83b)(iii) of Article 2(1) of Directive 2014/59/EU (“BRRD”)? 2. If the answer to Question 1 is yes, what conditions should be met for the exercise of discretion by the resolution authority of the parent institution with respect to allowing the parent institution to deduct an adjusted amount subject to the floor provided by the formula? In particular, how should the variables “r(i)”, “aRWA(i)”, “LP(i)”, and “OP(i)” in the formula in Article 72e(4) CRR be understood, given that they refer to formal terms and concepts that are defined by European law?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2020_5101
  • Topic: Other issues
  • Date of submission:

Treatment of unfunded default fund contributions.

How should unfunded default fund contributions facing Qualifying and Non-qualifying CCPs be treated for leverage purposes?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Delegated Regulation (EU) 2015/62 - DR with regard to the leverage ratio
  • ID: 2020_5074
  • Topic: Leverage ratio
  • Date of submission:

Off balance sheet items in scope of the credit risk framework

Does "off-balance sheet item" as in article 5 point (1) CRR mean: a) off-balance sheet item disclosed under the applicable accounting framework, or b) off-balance sheet item under the applicable accounting framework, irrespective whether the item is disclosed or not, or c) every position or item exposed to credit risk that is not recognised in the balance sheet, irrespective whether such position or item would be disclosed or considered as off-balance sheet item under the applicable accounting framework?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2019_4960
  • Topic: Credit risk
  • Date of submission:

Eligibility of convertible instruments as financial collateral

Do financial instruments that are not included in a main index and not traded on a recognised exchange, but which can be converted anytime at the discretion of the owner of the instrument into equities that are included in a main index or are traded on a recognised exchange qualify as eligible financial collateral?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2019_4509
  • Topic: Credit risk
  • Date of submission:

Treatment of CIUs in internal model for market risk – partial use

What are the conditions to include a CIU in an internal model with regard to model approval and risk categories for partial use institutions?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2018_4377
  • Topic: Market risk
  • Date of submission:

Treatment of exposures to non-EU equivalent investment firms, non-EU equivalent credit institutions and non-EU equivalent exchanges.

1. With reference to EBA Q&A 677, what is the regulatory basis/rationale in your decision to treat a non-EU equivalent third country exposure to recognised exchange as an exposure to a corporate? Please reference the CRR/ Single RuleBook in your response.2. Does the treatment describer in Q&A 677 or non-EU equivalent recognised exchanges also apply to exposures to non-EU equivalent investment firms and non-EU equivalent credit institutions so that they will also be treated as exposures to corporates? Please reference the CRR/ Single RuleBook in your response.3. Should these exposures be reported (C07 CRSA) in the exposure classes Institutions or Corporates?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2016_2739
  • Topic: Credit risk
  • Date of submission: