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Showing 1 - 20 of 1,471 results.
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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
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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
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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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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Validation rule v4792_m, C 12.00 - Securitisations

In C 12.00.a, the validation rule v4792_m is (r030;040;050;060;070;080;090)] {{c050}} <= {{c0...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2018_3705 | Topic : Supervisory reporting | Date of submission: 08/02/2018
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Annexes I & II, C 18.00, validation rules v4850_m and v4851_m.

Is there an error in the validation rules v4850_m and v4851_m applicab...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2018_3682 | Topic : Supervisory reporting | Date of submission: 26/01/2018
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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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Scope of application of the exemption from the cap on inflows in the Liquidity Coverage Ratio

Is it legally possible for a liquidity sub-group (as per Article 8 CRR) to apply for an increase...

COM Delegated or Implementing Acts/RTS/ITS/GLs: Delegated Regulation (EU) 2015/61 - DR with regard to liquidity coverage requirement
ID: 2017_3598 | Topic : Liquidity risk | Date of submission: 21/11/2017
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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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Showing 1 - 20 of 1,471 results.
of 74