Single Rulebook Q&A

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

  • If you know the Q&A ID, you can insert this in the relevant field.
  • You can also search by legal reference, date submitted or by keyword.
  • 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).
  • Further information on how to search for a Q&A can be found in the Additional background and guidance for asking questions.
Period posted:
Clear
Clear
Publication:
Clear
Clear
Showing 1 - 20 of 1,531 results.
of 77
  Status  

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
Final Q&A View

Funding Reliances - Table 2A1 - Insured and unsinsured deposits and uninsured deposit-like financial instruments (P 02.01)

Which of the following amount should "Deposits covered by a Deposit Guarantee Scheme according t...

COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions
ID: 2017_3255 | Topic : Supervisory reporting | Date of submission: 04/04/2017
Final Q&A View

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 issu...

COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions
ID: 2016_2568 | Topic : Supervisory reporting | Date of submission: 14/01/2016
Final Q&A View

Original maturity for off balance sheet items

How is the "original maturity" identified for items in CRR Annex 1 (2)(b)(ii)?...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3366 | Topic : Credit risk | Date of submission: 23/06/2017
Final Q&A View

IFRS 9 Transitional arrangements – Reference date for the regulatory expected loss in Article 473a(5)(c)

Which date should apply to the regulatory expected loss for the application of Article 473a(5)(c...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3953 | Topic : Accounting and auditing | Date of submission: 01/06/2018
Final Q&A View

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 requiremen...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2016_3057 | Topic : Credit risk | Date of submission: 19/12/2016
Final Q&A View

IFRS 9 Transitional arrangements - Distinction between defaulted and non-defaulted exposures for the calculation provided for in Article 473a(5)

Should an institution make the calculation in Article 473a(5)(a) of CRR separately for defaulted...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3952 | Topic : Accounting and auditing | Date of submission: 01/06/2018
Final Q&A View

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 betw...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3927 | Topic : Accounting and auditing | Date of submission: 23/05/2018
Final Q&A View

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 expo...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3926 | Topic : Accounting and auditing | Date of submission: 23/05/2018
Final Q&A View

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
Final Q&A View

CAP for synthetic securitisations of originator institutions in STD based on Article 252

In case of originator institutions using the standardised approach (STD) having synthetic securi...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3610 | Topic : Securitisation and Covered Bonds | Date of submission: 01/12/2017
Final Q&A View

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...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3925 | Topic : Accounting and auditing | Date of submission: 23/05/2018
Final Q&A View

IFRS 9 Transitional arrangements – Reversal of the decision to apply the transitional arrangement

What should be understood as reversal of the initial decision and, as such, be subject to the pr...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3924 | Topic : Accounting and auditing | Date of submission: 23/05/2018
Final Q&A View

Weighted average risk weight calculation of the securitised exposures for an unrated securitisation position in STD according to Article 253

How shall the weighted average risk weight of the securitised exposures for an unrated securitis...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2017_3609 | Topic : Securitisation and Covered Bonds | Date of submission: 01/12/2017
Final Q&A View

Retention bonus

Can an institution award retention bonuses to the management board in case of an intended IPO?...

COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2015/22 - Guidelines on sound remuneration policies under Articles 74(3) and 75(2) of CRD and disclosures under Article 450 of CRR
ID: 2017_3589 | Topic : Remuneration | Date of submission: 08/11/2017
Final Q&A View

IFRS 9 Transitional arrangements - Calculation of the amount available for CET1 add-back

Should off-balance sheet exposures not be included in the calculation of the amount of CET1 add-...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3923 | Topic : Accounting and auditing | Date of submission: 23/05/2018
Final Q&A View

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) accor...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2018_3664 | Topic : Accounting and auditing | Date of submission: 12/01/2018
Final Q&A View

Wholesale Deposits regarding Deposit Insurance Scheme

How can the meaning of “liabilities” in context of Article 28(1) Delegated Regulation (EU) 2015/...

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: 19/06/2017
Final Q&A View

COREP template C13: Consistency of the control v0530_m

COREP template C13: Is the EBA taxonomy control v0530_m consistent when tranches are deducted fr...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2018_3724 | Topic : Supervisory reporting | Date of submission: 20/02/2018
Final Q&A View

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 speci...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2018_3709 | Topic : Supervisory reporting | Date of submission: 12/02/2018
Final Q&A View
Showing 1 - 20 of 1,531 results.
of 77