A web-based facility, accessible to both supervisors and market participants, to collect and address questions emerging in the implementation of the reporting frameworks. The answers only reflect our views on problems arising from the implementation of the Guidelines on Reporting, but they cannot be considered as interpretations of the underlying regulations (Directive 2006/48/EC and Directive 2006/49/EC, and IAS/IFRS endorsed by the European Union).
Some of the answers included may imply a need for a future change in our Guidelines on Reporting. In such cases, national authorities will take the answer into consideration when implementing these Guidelines at the national level.
The web-based facility can be accessible by following the link: http://www.eba.europa.eu/Publications/Q-As/Implementation-Questions.aspx