Single Rulebook Q&A

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Showing 1 - 20 of 143 results.
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Recalculation of thresholds of Article 48 CRR due to IFRS 9 transitional arrangements (Art. 473a)

Do the thresholds of Article 48 of Regulation (EU) No 575/2013 (CRR) have to be recalculated in...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3784 | Topic : Own funds | Date of submission: 02/04/2018
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Computing the amounts mentioned in Article 473a(2)(b) CRR, in case of the credit-impaired financial assets measured at amortised cost.

Should the amounts mentioned in Article 473a(2)(b) of Regulation (EU) No 575/2013 (CRR), as modi...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3781 | Topic : Own funds | Date of submission: 28/03/2018
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Calculation of the sf factor as per Article 473a(7)(b) of Regulation (EU) No 575/2013 (CRR)

Please clarify whether "RA sa " which is used for the calculation of the “sf” factor, as per Art...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3783 | Topic : Own funds | Date of submission: 30/03/2018
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Impact of a profit and loss transfer agreement under German company law on the eligibility of CET1 instruments for subsidiaries having full discretion on contributing common equity tier 1 capital as defined in Article 26 of the CRR

According to Q&A 408 , an agreement an institution has entered into with its 100% parent en...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3675 | Topic : Own funds | Date of submission: 22/01/2018
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Deduction of deferred tax assets

Does the CRR recognise any form of deferred tax assets (DTAs) that do not rely on future profita...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3225 | Topic : Own funds | Date of submission: 14/03/2017
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CET1 Instruments

May a CET1 instrument rank pari passu in liquidation with a legacy Tier 1 instrument that is bein...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3521 | Topic : Own funds | Date of submission: 12/09/2017
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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?...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3636 | Topic : Own funds | Date of submission: 15/12/2017
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Subsidiary repurchasing AT1 or Tier 2 instruments before five years from the date of issuance

1/ Could an institution’s subsidiary subject to prudential supervision purchase Additional Tier 1...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
ID: 2017_3587 | Topic : Own funds | Date of submission: 07/11/2017
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Market making

1. Should short positions in own AT1 and/or T2 instruments be taken into account in the calculati...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
ID: 2017_3568 | Topic : Own funds | Date of submission: 20/10/2017
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Deduction requirements in accordance with Article 36(1) (f), (h) and (i) CRR: Netting of long and short positions in intermediate entities in the context of Article 15e (7) of Delegated Regulation (EU) No 241/2014 (“RTS Own Funds”)

Can an institution, in applying Article 15e (7) of Delegated Regulation (EU...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
ID: 2017_3543 | Topic : Own funds | Date of submission: 05/10/2017
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Calculation of the position for holdings of financial sector entities with the same underlying exposure

How is the “same underlying exposure”  identified, for the purpose of  Articles 45, 59...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3464 | Topic : Own funds | Date of submission: 11/08/2017
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CCF for uncommitted lines

Can uncommitted guarantee/letter of credit lines be classified as low risk under Annex I, point...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3246 | Topic : Own funds | Date of submission: 27/03/2017
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Grandfathering of own funds instruments

For application of the grandfathering rules defined in Article 484 CRR and following, does the ch...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3299 | Topic : Own funds | Date of submission: 18/05/2017
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Qualifying own funds included in consolidated own funds

Should an institution which has issued Additional Tier 1 (AT1) and Tier 2 (T2) instruments to ext...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3329 | Topic : Own funds | Date of submission: 06/06/2017
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Commitment to buy newly issued shares and synthetic holding deduction

What would be the prudential treatment applicable to a financial instrument where a bank commits...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
ID: 2017_3292 | Topic : Own funds | Date of submission: 12/05/2017
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Minority Interests

In relation to the calculations mentioned in Article 81 CRR, does the information relating to a s...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3111 | Topic : Own funds | Date of submission: 20/01/2017
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Deduction from own funds of items entered as assets that are not yet included within equity

If an institution enters an asset (e.g. at Equity valuation of a holding in...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2015_2544 | Topic : Own funds | Date of submission: 23/12/2015
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Clarification of the conditions for reduction of own funds due to Article 77 CRR and Article 28 RTS on Own funds.

Should deductions from own funds with regard to a permission to reduce own funds in accordance wi...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
ID: 2017_3277 | Topic : Own funds | Date of submission: 28/04/2017
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Taps on callable instruments

If a tap of an instrument is priced at a lower credit spread than the initial spread of the origi...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
ID: 2016_2848 | Topic : Own funds | Date of submission: 28/07/2016
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Instrumenty w Tier II / Tier 2 instruments and incentives to redeem or repay subordinated bonds prior to their maturity.

Original question Artykuł 63 lit. h) Rozporządzenia Parlamentu Europejskiego i Rady (UE) nr 5...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
ID: 2016_3076 | Topic : Own funds | Date of submission: 29/12/2016
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Showing 1 - 20 of 143 results.
of 8