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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

C 25.01 - CREDIT VALUATION ADJUSTMENT RISK (CVA) - Template Dimensions - Row 0130 / Column 0050

C 25.01 Data point intersecting Row 0130 (“Total non-centrally cleared SFTs that are fair-valued for accounting purposes, excluding exempted transactions” and Column 0050 (“Simplified treatment for derivative positions of CIU”) – we do not believe that the template dimensions are correct whereby SFTs are subset of derivatives.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
  • ID: 2025_7456
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 27/06/2025

C 02.00 - OWN FUNDS REQUIREMENTS (CA2) - CoRep S-TREA Allocation in Col 0020

C 02.00 – Row 690/ Col 0020 (Other RWA under S-TREA): If the firm were back testing any models that identified a shortfall, would this necessarily result in the equivalent Fully Standardised RWA needing to be computed, given that the fully standardised position would be driven by rule-based criteria, so in essence captured in the appropriate rows before Row 690 (risk types) already? In addition, for any regulator driven add-ons, again assume the same would be applied.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
  • ID: 2025_7454
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 13/06/2025

DPM 4.0 - Correctness of identical cells for C 08.01.c

For DPM 4.0 the cells {C_08.01.c, r0070, c0130, s*} and {C_08.01.c, r0180, c0130, s*} are identified as identical and have the same VariableID. Considering the instructions for reporting the data in rows 0070 and 0180 different values are expected.

  • 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_7435
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 13/06/2025

Multilateral development banks classification for the purpose of article 325ah

Buckets 2 and 11 of Table 4 in Article 325ah refer to the category of multilateral development banks (MDBs) and international organisations (IORGs) referred to in Article 117(2) or Article 118 of CRR. At the same time, paragraph 2 of the same article 325ah, requires the use of a classification that is commonly used in the market for grouping issuers by sector, in order to assign a risk exposure to a sector.  Assuming that such a market wide accepted classification would show a certain counterparty as an MDB, as long as this specific counterparty is not listed in the above listed articles mentioned for buckets 2 and 11 of Table 4 in Article 325ah (as a one to one match) , then this counterparty would need to be assigned to a different bucket, likely 4 or 13.  Can there be a departure from the specific list of MDBs and IORGs, as referred to in Article 117(2) or Article 118 of CRR, for the purpose of Table 4 in Article 325ah of CRR? 

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2025_7391
  • Topic: Market risk
  • Date of submission:
  • Published as final Q&A: 27/06/2025

XBRL Modelisation of FICOD REPORTING L0600

In the report C0700 we saw that the new dynamism with the errata 5 is using the value qEC:qx1 to display the “total” breakdown and for us it seems to be fine qEC2 20392 4.0   1012404739 qx01 All exposure classes and approaches   Where in report C080* and C3407, we understand that the taxonomy is allowing three types of totals : => (In the table below qae0 is used on report C0801,C0802, C08.03,C0805, C0805.1 , where aAE0 is used for report C3407) SubCategoryCode SubCategoryVID StartReleaseCode EndReleaseCode ItemID ItemCode ItemName qAE0 20379 4.0   1012404873 qx2022 Total without own estimates of LGD or conversion factors qAE0 20379 4.0   1012404874 qx2023 Total with own estimates of LGD and/or conversion factors qAE0 20379 4.0   1012407843 qx01 All exposure classes and approaches qAE1 20380 4.0   1012404873 qx2022 Total without own estimates of LGD or conversion factors qAE1 20380 4.0   1012404874 qx2023 Total with own estimates of LGD and/or conversion factors qAE1 20380 4.0   1012407843 qx01 All exposure classes and approaches   From my point of view when I look at the ITS and more specifically to the ITS relative to the report C08* exposure classes, I only see that the report should have a : Dedicated sheet for A.1 Total under the “IRB approaches when neither own estimates of LGD nor Conversion Factors are used (Foundation IRB approach)” section for me this correspond to qx2022 Dedicated sheet for B.1 Total under the “IRB approaches when own estimates of LGD and/or Conversion Factors are used” section for me this correspond to qx2023 But I do not see a need for a dedicated sheet corresponding to an overall TOTAL as it should be for “qx0 : Not applicable/ All exposure classes and approaches”    Furthermore when I look at the validation I saw that some of them that works on the TOTAL exposures like : v0680_m  : with {default: 0, interval: true}: sum ({tC_43.00.a, r0040, c0020}) = sum ({tC_07.00.a, r0130, c0220} [ where qEBB in {[eba_qEC:qx0]}]) + sum ({tC_08.01.a, r0060, c0260} [ where qEEA in {[eba_qAE:qx2022], [eba_qAE:qx2023]}])   We see that for report C0700 the value eba_qEC:qx0 (now this value correspond to value qx1 since the errata 5 of the taxonomy) is used where for report C0801 only the values eba_qAE:qx2022, eba_qAE:qx2023 are used.   Can you indicate If the EBA is expecting the filler to fill up the dynamism on dimension eba_qAE:qx1 for report C080* / C3407or if we can tell our client to not use this value?   

  • 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_7386
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 13/06/2025

Reporting of the Application of Article 465(5) of CRR in template C 10.00

Could EBA provide guidance on whether institutions that do not apply the transitional arrangements set out in Article 465(5) of CRR can leave the rows 0151 and 0152 ‘of which: exposures secured by mortgages on residential property up to 55% of the property value’ and ‘of which: exposures secured by mortgages on residential property between the 55% and 80% of the property value’ empty in template C 10.00?  

  • 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_7374
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as final Q&A: 13/06/2025

Whether to Include in the Scope of C 10.00 Portion of IRB Exposures that are guaranteed by Guarantors that are to be treated under SA

Could EBA provide guidance on whether to present in template C 10.00 the portion of an IRB treated exposure that has been secured by an eligible guarantee which becomes an SA treated exposure as a result of a CRM/substitution effects?  

  • 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_7373
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:

Reporting aggregate exposure to shadow banking entities in CRR3

The newly introduced paragraph 2(b) in article 394 of CRR3 requires institutions to report as well the total Shadow Bank Exposure. This request is in addition to the top 10 such SBEs, already reported under CRR2, in line with paragraph 2(a) of the same article. Nonetheless the new ITS published under taxonomy v4.0, do not include any field which would allow us to report such information.   

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2025_7336
  • Topic: Large exposures
  • Date of submission:
  • Published as final Q&A: 13/06/2025

Collateral requirements for the ‚another credit protection‘ alternative in the form of cash on deposit held with a third-party credit institution

Does Article 26e (10) (b) of the Amended Securitisation Regulation allow cash collateral to be provided also in the form of a guarantee or letter of credit given by a qualifying third-party credit institution?

  • Legal act: Regulation (EU) No 2017/2402 (SecReg)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2024_7127
  • Topic: Simple Transparent and Standardised securitisation
  • Date of submission:
  • Published as final Q&A: 27/06/2025

Retained covered bonds not used for funding – F35.00

Should retained/own covered bonds that do not generate liabilities on the bank's balance sheet be reported in the Covered bond liabilities columns 0020-0140?

  • 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_7106
  • Topic: Supervisory reporting - Asset Encumbrance
  • Date of submission:
  • Published as final Q&A: 27/06/2025