EBA E-mail alert April 26, 2024

Procurement

Provision of waste management services (Services et fournitures pour la gestion des déchets)

Current Procurement Procedures with a value of 15k to 140k Euro

13/05/2024 AT 23:59 PARIS TIME

Final Q&As

Question ID: 2024_6983

Topic

Transparency and Pillar 3

Subject matter

Template 2 - EBA val rules and Column 0160 Of which level of energy efficiency EP score in kWh_m of collateral estimate

Question 1: Are the validation rules v16092_m; v16090_m; v16088_m; v16086_m; v16084_m;v16082_m; v16080_m; v16078_m; v16049_m correctly defined?

Question 2: How to deal with exposure for which and EPC is available, but the Level of energy efficiency (EP score in kWh/m² of collateral) is absent from the EPC?

Question ID: 2024_6974

Topic

Transparency and Pillar 3

Subject matter

Template 3: Banking book - Indicators of potential climate change transition risk: Alignment metrics

In relation to the minimum ‘list of NACE sectors to be considered’ in template 3, when detailed assumptions/ specific scenarios are not available on the IEA website for one of the NACE codes included in the “the minimum ‘list of NACE sectors to be considered’” (e.g. 29.32 Manufacture of other parts and accessories for motor vehicles), should it be left blank in the template?

Question ID: 2023_6940

Topic

Transparency and Pillar 3

Subject matter

Template 1 - exposures towards companies excluded from EU Paris-aligned Benchmarks

Should the EU Paris-aligned Benchmarks exclusion criteria be applied at consolidated group level and to that end, exclude the total gross carrying amount of the exposure towards the consolidated group level?

Question ID: 2023_6915

Topic

Transparency and Pillar 3

Subject matter

Reference of the cells and reports layouts to use for the public disclosures (NOT the XBRL reporting)

Question 1: What are the cells references that must be publicly disclosed into annual and semiannual public disclosures: the reference of the cells from the ITS or the references of the cells from the XBRL?

Question 2: What are the reports layouts that must be publicly disclosed into annual and semiannual public disclosures: the layout from the ITS or the layout from the XBRL?

Question ID: 2023_6879

Topic

Transparency and Pillar 3

Subject matter

Loan collateralized by commercial/residential immovable property in CRR Pillar 3 Template 2 and Template 5

What should be included in the line item "loan collateralized by commercial/residential immovable property" in CRR Pillar 3 Template 2 and Template 5?

Question ID: 2023_6866

Topic

Supervisory reporting - COREP (incl. IP Losses)

Subject matter

Template C 14.00 - Validation rule v11661_m - ({C 14.00, c0231} >= {C 14.00, c0251}) or ({C 14.00, c0265} >= {C 14.00, c0251}) - If value missing (but table prerequisites met) “treat as zero/empty string”, Template C 13.01 – Validation rule v7430_m - {c0710} = {c0720} + {c0740} + {c0760} + {c0830} + {c0850}

Range of applicability of validation rules v11661_m and v7430_m in force starting from June 2023 with DPM 3.2.

Question ID: 2023_6864

Topic

Supervisory reporting - COREP (incl. IP Losses)

Subject matter

C14.00 - v7364_m - Type of Assets (column 0160)

The EBA Validation Rule v7364_m states that: For securitization programs qualified for differentiated capital treatment and classified as traditional (and Non NPE), synthetic or ABCP, then the asset class of the portfolio (C14.00 - c0160) must be “Loans to SME (treated as corporate)” or “Loans to SME (treated as retail). Should this control be applicable?

Question ID: 2023_6797

Topic

Supervisory reporting - Liquidity (LCR, NSFR, AMM)

Subject matter

Other assets/liabilities in the context of NSFR templates (C 80.00 and C 81.00)

Should institutions report as Other Assets or Other Liabilities also the IFRS accounting corrections deriving from the adoption of a macro-hedging strategy on Interest Rate Risk?