Single Rulebook Q&A

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Validation rule v4795_m, C 13.00 - Securitisations

In the case where an institution did not originate any positions in a securitisation what values...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2017_3352 | Topic : Supervisory reporting | Date of submission: 16/06/2017
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v4835_m - C 19.00 column 610 calculation

We have interrogations about the new validation rule v4835_m. In C 19.00, row 010: column 610 =...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2017_3317 | Topic : Supervisory reporting | Date of submission: 01/06/2017
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FINREP (IAS 39), Validation rules v5014_m

Validation rule v5014_m talks about the total of loans and advances of Non financial corporation...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2017_3291 | Topic : Supervisory reporting | Date of submission: 11/05/2017
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EBA validations APPEAR to be relevant to IFRS and GAAP though they only include a GAAP template (F 04.06)

Can you confirm that these validations are out of scope for IFRS and, if so, why in the EBA vali...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2017_3252 | Topic : Supervisory reporting | Date of submission: 30/03/2017
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Template C 07.00, column 230: of which: with a credit assessment by a nominated ECAI

We would like to know that whether ECAI rated CRM will be considered to report this column....

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2017_3183 | Topic : Supervisory reporting | Date of submission: 27/02/2017
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Validation rule v3950_s for nGAAP

For some Institution, which don't follow the IFRS recommendations respective interest income on...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2017_3182 | Topic : Supervisory reporting | Date of submission: 27/02/2017
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Partial and Total-Write-Offs in FINREP IFRS 9 templates F 04.03.1 and F 04.03.2

FINREP Forms F.04.03.1 and F.04.03.2 require the disclosure of partial and total-write offs in c...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2017_3082 | Topic : Supervisory reporting | Date of submission: 05/01/2017
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Reconciliation of FINREP and COREP with regard to goodwill

May the amounts of goodwill reported in FINREP and COREP differ due to differences in treatment...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2016_2963 | Topic : Supervisory reporting | Date of submission: 24/10/2016
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Asset encumbrance Reporting vs. Finrep Reporting – Definition of equity instruments not aligned

The following validation rule is not correct: v2816_m: sum({F 32.01, r030, (c010, c060)}) = s...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2016_2628 | Topic : Supervisory reporting | Date of submission: 17/02/2016
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Reporting of outflows and Inflows arising from secured lending transaction where collateral is not Level 1, Level 2A and Level 2B asset on DA LCR templates C 73.00 and C 74.00

On which rows of the liquidity coverage templates C 73.00  - Outflows and C 74.00 - Inflows...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2016_2576 | Topic : Supervisory reporting | Date of submission: 20/01/2016
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Reporting of individual exposures relating to a group of connected institutions for which there is a cash pooling agreement, where some creditor nostri accounts are offsetting debtor nostri balances

Our institution has a cash pooling agreement relating to three bank accounts opened in different...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2015_2286 | Topic : Supervisory reporting | Date of submission: 11/09/2015
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C 22.00 (Market Risk FX) - Scope of Memorandum Items

Please clarify whether the Memorandum Items on COREP template C 22.00 (Market Risk FX) which are...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2015_2285 | Topic : Supervisory reporting | Date of submission: 10/09/2015
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Inconsistency between Annex II C 14.00, column 190 and DTS categorisation of COREP C 14.00, ei86 measure.

In return C 14.00, the Annex II states that ‘If no country exceeds a 20 % threshold based on the...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2015_2131 | Topic : Supervisory reporting | Date of submission: 15/07/2015
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Consideration and representation within the LE templates in case of existing indirect exposure resulting out of credit risk mitigation (CRM) – here unfunded credit protection under a guarantee between two partners within a Group of connected clients (GCC).

In case of large exposures to a Central Government (SOV) which is part of a Group of Connected C...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2015_2116 | Topic : Supervisory reporting | Date of submission: 08/07/2015
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Definition of encumbrance relating to retained interest of the issuer of securitisations

Does the ‘underlying retained securities’ of a securitization position include retained interest...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2015_2019 | Topic : Supervisory reporting | Date of submission: 26/05/2015
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Reporting of own funds requirements for non-continuous options

Where do own funds requirements for non-delta risks related to non-continuous options have to be...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2015_1885 | Topic : Supervisory reporting | Date of submission: 10/03/2015
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Asset Encumbrance Reporting for firms with Accounting Reference Date other than 31 December

Article 2(3) of the ITS on Supervisory Reporting allows the uniform reporting and remittance dat...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2015_1722 | Topic : Supervisory reporting | Date of submission: 15/01/2015
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LE reporting - reporting of exposures exempted under Article 400(1)(c) - exposures carrying explicit guarantees of central governments

What is the correct reporting of an exposure to company A if this exposure is guaranteed by the...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2014_1349 | Topic : Supervisory reporting | Date of submission: 07/07/2014
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FINREP, F 31.02 vs F 02.00 – dividend income from joint ventures and associates

Could you clarify the inconsistency between the references of template F 31.02 (IAS24) and the i...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2015_2218 | Topic : Supervisory reporting | Date of submission: 13/08/2015
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FINREP Templates F 30.01 and F 30.02, validation v1019_m

For interests in unconsolidated structured entities for which no liquidity support is drawn, wha...

COM Delegated or Implementing Acts/EBA RTS/EBA ITS/EBA GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
ID: 2017_3298 | Topic : Supervisory reporting | Date of submission: 18/05/2017
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Showing 1 - 20 of 646 results.
of 33