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	Reporting the gross carrying amount of the credit-impaired financial assets measured at amortised cost (other than purchased or originated credit-impaired financial assets), in the context of the new FINREP framework, as provided for in the Regulation (EU) 2017/1443 Our question is whether the gross carrying amount of a credit-impaired financial asset measured... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2017_3553 \| Topic : Supervisory reporting \| Date of submission: 11/10/2017	View
	Location of the obligor for the calculation of the countercyclical capital buffer What is the definition of “actual place of administration” in Article 1(4) of Regulation (EU) 11... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 1152/2014 - RTS on the identification of the geographical location of relevant credit exposures for institution-specific countercyclical capital buffer rate ID: 2018_3739 \| Topic : Other topics \| Date of submission: 27/02/2018	View
	3 month notification period on interface changes to ASPSPs’ interfaces Do account servicing payment service providers (ASPSPs) need to adhere... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 – RTS on strong customer authentication and secure communication ID: 2019_4823 \| Topic : Strong customer authentication and common and secure communication (incl. access) \| Date of submission: 09/07/2019	View
	Applicability of exemption under RTS Article 16 for payee’s PSPs (acquirers) Can an exemption under Article 16 of the RTS on strong customer authentication and secure commun... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 – RTS on strong customer authentication and secure communication ID: 2018_4242 \| Topic : Strong customer authentication and common and secure communication (incl. access) \| Date of submission: 06/09/2018	View
	Applicability of exemption under RTS Article 11 for payee’s PSPs (acquirers) Can an exemption under Article 11 of the RTS on strong customer authentication and secure commun... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 – RTS on strong customer authentication and secure communication ID: 2018_4241 \| Topic : Strong customer authentication and common and secure communication (incl. access) \| Date of submission: 06/09/2018	View
	Contactless counting For the purpose of counting previous cumulative contactless transactions in order to assess the... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 – RTS on strong customer authentication and secure communication ID: 2018_4227 \| Topic : Strong customer authentication and common and secure communication (incl. access) \| Date of submission: 05/09/2018	View
	Contactless payments at point of sale - Applications of the conditions With respect to Article 11 Paragraph b) of the RTS can we setup control for either 150 € or 5 tr... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 – RTS on strong customer authentication and secure communication ID: 2018_4225 \| Topic : Strong customer authentication and common and secure communication (incl. access) \| Date of submission: 05/09/2018	View
	Application of limits for Strong customer authentication (SCA) exemption How should payment service providers (PSPs) apply the cumulative limits set in Articles 11 and 1... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 – RTS on strong customer authentication and secure communication ID: 2018_4182 \| Topic : Strong customer authentication and common and secure communication (incl. access) \| Date of submission: 06/08/2018	View
	Application of the low-value contactless exemption – Calculation of limits at Primary Account Number (PAN) / account level or at device / token level May the counters for the application of the low-value contactless exemption be calculated at dev... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 – RTS on strong customer authentication and secure communication ID: 2018_4036 \| Topic : Strong customer authentication and common and secure communication (incl. access) \| Date of submission: 28/06/2018	View
	Criteria for the application of the transaction risk analysis (TRA) exemption – Relevant fraud rates Is only the Payment Service Provider (PSP) applying the TRA exemption required to have a fraud l... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/389 – RTS on strong customer authentication and secure communication ID: 2018_4034 \| Topic : Strong customer authentication and common and secure communication (incl. access) \| Date of submission: 28/06/2018	View
	F35.00 Covered Bonds - FX rates to be applied There are circumstances where the covered bond has been issued in one currency and the underlyin... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2015_2270 \| Topic : Supervisory reporting \| Date of submission: 04/09/2015	View
	F35.00 Covered Bonds reporting of over collaterization In Rows 020 and 030, Columns 220-250, are UK banks required to complete these cells if over coll... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2015_2269 \| Topic : Supervisory reporting \| Date of submission: 04/09/2015	View
	Row asset-backed securities in Asset encumbrance templates Can you please make the row 060 'asset-backed securities' in table F 32.01 consistent with the A... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2015_1999 \| Topic : Supervisory reporting \| Date of submission: 09/05/2015	View
	Realization of developers' collaterals and re-classification of developers into performing status Clarifications are requested surrounding the classification of a borrower into default status an... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2018_3747 \| Topic : Supervisory reporting \| Date of submission: 05/03/2018	View
	Reporting of the interest income and interest expense from hedging derivatives Our question is in which item of template F 02.00 (FINREP IFRS 9) interest income and inter... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2017_3601 \| Topic : Supervisory reporting \| Date of submission: 23/11/2017	View
	Template F 16.04 line row 070 – relevance for nGAAP In Annex IV (Financial Reporting for National GAAP based on BAD) of Commission Implementing Regu... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2017_3578 \| Topic : Supervisory reporting \| Date of submission: 31/10/2017	View
	Reporting of transfer between capital surplus (share premium) and retained earnings in FINREP F 46 template. Under the Hungarian legislation negative balance of retained earnings could be offset by a trans... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2017_3504 \| Topic : Supervisory reporting \| Date of submission: 31/08/2017	View
	FINREP Template F20.04 (r210,r230) Template F 20.04, row 210 reports ”Non-financial corporations – Of which: Loans collateralized b... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2017_3486 \| Topic : Supervisory reporting \| Date of submission: 23/08/2017	View
	Reporting of securitisation instruments in FINREP templates F 04.01 – F 04.04 How should Residential Mortgage-Backed Security (RMBS) instruments be reported in FINREP templat... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2017_3477 \| Topic : Supervisory reporting \| Date of submission: 17/08/2017	View
	Definition of "hybrid contracts" in FINREP template F 08.01 What shall be considered a ‘hybrid contract’ for the purposes of reporting FINREP template F 08.... COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended) ID: 2017_3476 \| Topic : Supervisory reporting \| Date of submission: 17/08/2017	View

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