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Q&As refer to the provisions in force on the day of their publication. The EBA does not systematically review published Q&As following the amendment of legislative acts. Users of the Q&A tool should therefore check the date of publication of the Q&A and whether the provisions referred to in the answer remain the same.

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List of Q&A's

Calculation of the standardised total risk exposure amount or S-TREA under Article 92(25)

Does the calculation of standardised total risk exposure amount, or S-TREA, require Firms to recalculate RWAs for standardised approaches where modelled inputs have been used? Specifically, do CVA RWAs calculated using IMM modelled EADs need to be re-calculated using EADs that have not been derived using a modelled approach?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2025_7429
  • Topic: Own funds
  • Date of submission:

Valuation of non-CET1 instruments

As per the EBA REPORT ON THE MONITORING OF ADDITIONAL TIER 1 (AT1), TIER 2 AND TLAC/MREL ELIGIBLE LIABILITIES INSTRUMENTS OF EUROPEAN UNION (EU) INSTITUTIONS – UPDATE document published on the 27th of June 2024, paragraphs 145 to 151, the report advises to include the accrued interest in the amount used for the valuation of such instruments, i.e., the carrying amount in full, for prudential purposes. This however has not been included in any ITS on Corep or MREL that we are aware of. Could you please advise if this change should have a direct impact on the amounts reported in Corep or MREL, whether it is mandatory for all reporting entities and if so, starting with which reference date/reporting framework?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2025_7389
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 03/06/2025

Identical Cell Template C 10.00

Can you confirm that the definition of these cells as identical cells is correct?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions
  • ID: 2025_7378
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 04/06/2025

Prudential treatment of goodwill and other intangible assets arising from the acquisition of an asset manager by an insurance undertaking fully owned by a bank

For the purposes of a deduction under Articles 36(1)(b) and 37 of the CRR, should a bank, which owns 100% of an insurance undertaking which acquires a controlling shareholding in an asset manager, deduct goodwill and other intangible assets (Article 4(1)(113) and (115) of the CRR) generated by the acquisition carried out by its insurance undertaking subsidiary?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2025_7349
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 27/03/2025

C01.00 - CIU deduction from own funds

Where in the sheet C01.00 of the COREP, can we deduct CIUs under fallback approach (subject to 1250% RWA) from CET1 (as permitted by article 36.1.k.vi) since no dedicated caption is currently foreseen?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2025_7314
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 21/03/2025

4.0 Reporting Framework - COREP_OF C02 Template

Could you kindly clarify if, in the context of map C02 , the comparison should be made with line 0036 instead of line 0010, considering that the output floor is calculated at the consolidated level and not at the contract level?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
  • ID: 2024_7263
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 21/03/2025

Direct contributions to reserves from shareholders

Which conditions should direct contributions to reserves from shareholders meet when assessing their conformity with the criteria contained in the last subparagraph of Article 26(1) CRR?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2024_7256
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 07/02/2025

Classification as a “specialised debt restructurer” pursuant to Article 36 (5) of Regulation No 575/2013

To be classified as "specialised debt restructurer" (SDR), the institution’s sight deposits must not exceed 5% of the institution’s total liabilities. Within the context of the regulation, what is the appropriate interpretation of sight deposits when assessing if they meet the conditions from Article 36 (5) (f) of the Regulation (EU) No 575/2013? 

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2024_7235
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 13/02/2025

Classification as a “specialised debt restructurer” pursuant to article 36 (5) of Regulation No 575/2013

For how long prior to an institution’s classification as a specialised debt restructurer must all the criteria specified in article 36 (5) of Regulation No 575/2013 be met by the institution?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2024_7234
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 13/02/2025

C 02.00 OWN FUNDS REQUIREMENTS CA2 - Row 0585

Hello,   As a bank reporting software company, we would like more information about FRTB.   In the Reporting framework 4.0, for Corep, for the template : C 02.00           OWN FUNDS REQUIREMENTS   CA2 We have a question about the row “0585- 1.3.4 Risk exposure amount for on- and off-balance sheet subject to market risk of entities applying only the Alternative Internal Models Approach (AIMA) or a combination of AIMA and ASA” There is a mention “See MKR AIMA SUM” in the “2.2 Annex II - Part II - Capital adequacy”   But the template “C 95.00     Alternative internal model approach: Summary of own funds requirements            MKR AIMA SUM” is postponed to 2026.   Can we conclude that this row is empty for 2025 ?   Thanks in advance,   Regards

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2024_7192
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 08/10/2024

Inclusion of Interim profits in CET1 ratio at half year

At the half year, where an institution has accrued for an interim cash dividend in line with its approved dividend policy and the policy also allows for the distribution of excess capital at the discretion of its Board, is the institution also required to deduct for a potential full year share buyback in its half year CET1 ratio where:  (i) its Board has not made any decision on an interim or full year share buyback and its distribution policy does not formally commit the institution to an interim / full year share buyback;  (ii) no share buyback application has been made to the ECB;  (iii) no explicit guidance on the quantum of a share buyback has been given to the market (at either the HY or FY), and therefore undistributed capital is fully available for use in H2 to cover unexpected risk or losses should they occur

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
  • ID: 2024_7147
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 08/10/2024

Specification and operationalisation of the phrase "at all times"

How is the wording in Article 92 (1) CRR to be understood with regard to compliance with own funds requirements “at all times” in terms of verifiability?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2024_7086
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 05/06/2024

Permission to reduce AT1, Tier 2 or eligible liabilities instruments and deduction rules in the context of a liability management exercise without replacement.

When should deductions from own funds and eligible liabilities be applied in the context of a liability management exercise without replacement (i.e. a tender offer)? When can the unredeemed part of own funds or eligible liabilities be included in own funds or eligible liabilities again?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
  • ID: 2024_7036
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 05/04/2024

recognision of own funds

Can the Common Equity Tier 1 items, namely „capital instruments, provided that the conditions laid down in Article 28 or, where applicable, Article 29 are met“(CRR Art 26 (1) (a)) and „other reserves“ (CRR Art 26 (1) (e)) be recognised as CET1 capital if there are features preventing its funds from use?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2024_7029
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 15/03/2024

The SA exposure class (CRR Art 112) of the exposure amounts with an LTV ratio between 80% and 100%: secured or unsecured?

Art 125(2)((d) splits the secured part of a exposure secured by mortgages on immovable in a part with an LTV ratio lower than 80%, to which the 35 % risk weight is assigned, and a remaining part. The remaining part has an LTV ratio between 80% and 100% and gets the same treatment as the unsecured part. But should it still be considered a secured part of the exposure under art 112(i)?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
  • ID: 2024_7010
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 16/10/2024

Applying adjustments and deductions in Article 36 in full

In Article 48(2)(a) of Regulation (EU) No 575/2013 (CRR) it states: 'the residual amount of Common Equity Tier 1 items after applying the adjustments and deductions in Articles 32 to 36 in full and without applying the threshold exemptions specified in this Article;' Question: When applying the adjustments and deductions in Articles 32 to 36 in full should be deducted the value of deferred tax assets and significant investments?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2024_6990
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 05/03/2024

clarification which EBA Q&A to apply: EBA Q&A 2017_3277 or EBA Q&A 2023_6791

clarification which EBA Q&A to apply: EBA Q&A 2017_3277 or EBA Q&A 2023_6791

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
  • ID: 2024_6985
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 04/03/2024

Ability of the Share Premium to absorb losses

Can the Share Premium be recognised as CET1 capital if there are features preventing its use to absorb losses?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2023_6932
  • Topic: Own funds
  • Date of submission:
  • Published as final Q&A: 12/01/2024

Corep reporting C 34.06 – Top 20 counterparties - validation rule EBA_v10236

Concerning the Corep reporting C 34.06 – Top 20 counterparties, further clarification is required for validation rule EBA_v10236.Row 0040 (Sector of the counterparty) specifies that one sector must be chosen for each counterparty based on the following FINREP economic sector classifications: (i) x10 Central Banks ; (ii) x1 General Governments; (iii) x12 Credit institutions; (iv) x599 Investment firms as defined in Article 4(1), point (2) of Regulation (EU) No 575/2013; (v) x598 Other financial corporations (excluding investment firms); (vi) x20 Non-financial corporations.However, some counterparties in our EQ options are individuals (households) and do not fall under any of the codes allowed . How to meet the requirements of validation rule EBA_v10236 for the household sector among the 20 largest exposures due to counterparty credit risk?which of the values ('x10', 'x1', 'x12', 'x598', 'x599', 'x20') should be used for physical persons as reporting 'x5-households'  defined in CT16_1 is not permitted?or maybe households are not in a scope of reporting and should be excluded from the table?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 1423/2013 - ITS on disclosure of own funds requirements
  • ID: 2023_6937
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 23/02/2024

Taps on callable Eligible Liabilities

If a subsequent tap of a callable MREL-eligible instrument (Senior preferred or Senior non-preferred instrument) is priced at a spread higher than the secondary market (i.e., the investor buys the new tap below par) in order to align the tap spread to the initial credit spread and the reset spread (following the tightening of the spreads of the initial tranche in the secondary market), would the reset of the margin at the first call date to the initial spread of the original issue be considered an incentive to redeem as per Article 20 of EBA RTS for Own Funds and Eligible Liabilities requirements for institutions? In case of the presence of an incentive to redeem, would this result in a shortening of maturity of eligible liabilities as per Article 72(c)(3) of the CRR for the tap only or for the full instrument (i.e., both the tap and the original instrument?).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutions
  • ID: 2023_6947
  • Topic: Own funds
  • Date of submission:
  • Published as Rejected Q&A: 23/01/2024