List of Q&As

Clarifications to the instructions of Z 02.00, column 0070 and 0080

Does Z02.00 columns 0070 and 0080 “Non-identified, (not) listed on an exchange platform” (Z 02.00) refer only to securities?

Legal act: Directive 2014/59/EU (BRRD)

COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on the provision of information for the purpose of resolution plans

ID: 2018_4214| Topic: Information for the purposes of resolution plans| Date of submission: 22/08/2018

v4160_m and v1634_m

What elements are to be reported in C 06.02 column 310 – 330?

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 (as amended)

ID: 2021_5741| Topic: Supervisory reporting - COREP (incl. IP Losses)| Date of submission: 16/02/2021

Is it correct that Key value (IDT:ID) “Identifier Critical services” of sheet Z10.02 is connected with DP 428438 of sheet Z 08?

If Key value (IDT:ID) “Identifier Critical services” of sheet Z10.02 is connected with DP 428438 of sheet Z 08, how this connection could takes place if KV (IDT:ID) “Identifier Critical services” is in text format and DP 428438 is in numeric format?

Legal act: Directive 2014/59/EU (BRRD)

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/1624 - ITS on the provision of information for resolution plans

ID: 2020_5530| Topic: Information for the purposes of resolution plans| Date of submission: 02/10/2020

Identifier code in CIR Table Z08.00 and EBA validation rules

Taking into account the ΕΒΑ validation rules v7303_u,v7318_u & v6317_u for tables Z 08.00 & Z 10.2, the mapping of critical services should be characterized by a unique identifier code which will connect the service type, service recipient, service provider and critical function. Should the identifier code in table Z 08.00 and column 0005 be internally generated by the institution?

Legal act: Directive 2014/59/EU (BRRD)

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/1624 - ITS on the provision of information for resolution plans

ID: 2020_5250| Topic: Resolution plans| Date of submission: 13/05/2020

DPM 2.9 : Discrepancy between DPM and ITS concerning SRB105 on T20.03

Hi, Unlike the ITS on T20.03 of CFR, where cell on column 0010 and row 060 is closed, the DPM presents an open cell on column 0010 and row 060. Which document has to be followed ? Is there any correction previewed ? Kinds regards

Legal act: Directive 2014/59/EU (BRRD)

COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on the provision of information for the purpose of resolution plans

ID: 2020_5149| Topic: Information for the purposes of resolution plans| Date of submission: 03/03/2020

Framework DPM 2.9.1- RESOL - Key Value Z 10.02

Good morning, The "Annex ii to its on reporting for resolution plans" reports for the template Z 10.02 the combination of the values shown in columns 0010, 0030, 0040 and 0050 as a primary key. However, the Validation Rules v6317_u identifies the values shown in columns 0010, 0030 and 0040 as key fields: {Z 10.02, c0010 and c0030 and c0040} are a composite row identifier, and together must be unique for each row in the table. In addition, the Annotated Table Layout 290-RES 2.9 also reports the key values corresponding to columns 0010, 0030 and 0040. Column 0050 contains dpvid 418163 therefore there is no key field. King regards

Legal act: Directive 2014/59/EU (BRRD)

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/1624 - ITS on the provision of information for resolution plans

ID: 2020_5102| Topic: Resolution plans| Date of submission: 27/01/2020

Validation rule v4886_m > 100%

The validation rule v4886_m specifies that : [C 03.00 (r010;030;050;070-120)] {c010} < 1 This rule fails to consider that a firm may hold surplus capital for other purposes (such as Large Exposures) that would cause failure of this rule, in our case, we report more than 1500%

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 (as amended)

ID: 2021_5749| Topic: Supervisory reporting - COREP (incl. IP Losses)| Date of submission: 18/02/2021

Inconsequence between Validation rules and Co7 Template

EBA Validation Rule "v0307_m" C 07.00a - - rows ...110;130 - Formula {c150} = {c110} + {c120} + {c130}. In the C07 Template "1_DE_annexe_CoRep_OF_acte_autonome_nlw_part1_v1.xlsx" is the position r110 and r 130/c150 locked. Is the validation incorrect or the form?

Legal act: Regulation (EU) No 575/2013 (CRR)

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

ID: 2021_5757| Topic: Supervisory reporting - COREP (incl. IP Losses)| Date of submission: 25/02/2021

validation errors EBA_v3988_s, EBA_v8106_m, and EBA_v8364_s

With respect to validation errors EBA_v3988_s, EBA_v8106_m, and EBA_v8364_s we have the following question: The validation errors are related to FINREP template 44.03 row 020 and column 010 (“Shared based payment”) and 44.04 row 020 and column 010 (“Variable remuneration”). For both cells, as in line with our reported figures (IFRS), a positive expenses is reported. (income) We would like to receive guidance on how to proceed, either by change in reporting or acceptance of the reported validation error.

Legal act: Regulation (EU) No 575/2013 (CRR)

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

ID: 2021_5745| Topic: Supervisory reporting - FINREP (incl. FB&NPE)| Date of submission: 17/02/2021

v7667_a

Is validation rule v7667_a correctly excluding ‘(ZZ:x6) N - Not applicable’ as a possible value for C 14.00 column 080?

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 (as amended)

ID: 2021_5742| Topic: Supervisory reporting - COREP (incl. IP Losses)| Date of submission: 16/02/2021

Operational risk AVA on COREP template C32.02

Should category level AVA for operational risk be calculated as 10% of the sum of the aggregated category level AVAs for market price uncertainty and close-out costs pre-diversification or post-diversification on COREP template C32.02?

Legal act: Regulation (EU) No 575/2013 (CRR)

COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2016/101 - RTS for prudent valuation under Article 105(14) CRR

ID: 2021_5733| Topic: Supervisory reporting - COREP (incl. IP Losses)| Date of submission: 10/02/2021

v2861_m Error F 32.04.a F 08.01.a {F 32.04.a, r110,c010} <= sum({F 08.01.a, r380, (c010-035)})

Could we have an derogation on this error?

Legal act: Regulation (EU) No 575/2013 (CRR)

COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2014/03 - Guidelines on disclosure of encumbered and unencumbered assets

ID: 2021_5732| Topic: Supervisory reporting - Asset Encumbrance| Date of submission: 10/02/2021

Reporting of the 'Asset amount deducted - Tier 1 capital' using a transitional definition in Leverage exposure under the IFRS 9 transitional arrangements

Could you grant your permission to overrule the EBA validation rule v4455_s for C42.00 (r065, c010) and C42.00 (r085, c010) ?

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 (as amended)

ID: 2021_5728| Topic: Supervisory reporting - Leverage ratio| Date of submission: 09/02/2021

Reporting of the 'Asset amount deducted - Tier 1 capital' using a transitional definition under the IFRS 9 transitional arrangements

Could you grant your permission to overrule the EBA validation rule v4452_s for C47.00 (r280, c010) ?

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 (as amended)

ID: 2021_5727| Topic: Supervisory reporting - Leverage ratio| Date of submission: 09/02/2021

Specification on the “largest losses”, according to the reporting COREP C17 OPR Details.

An operational loss can be associated with one event, but it can also be associated with several similar events (e.g. ‘n’ stolen computers). Should we consider the largest losses regardless of the number of events?

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 (as amended)

ID: 2021_5725| Topic: Supervisory reporting - COREP (incl. IP Losses)| Date of submission: 08/02/2021

Validation rule v3689_s

Row 440 in C05.01 (and the related totals) should not be subject to the validation rule that does not allow a negative amount.

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 (as amended)

ID: 2021_5724| Topic: Supervisory reporting - COREP (incl. IP Losses)| Date of submission: 08/02/2021

Inconsistent rule of prudent valuation template C 32.02

The rule 'EBA_v6342 states that : [C 32.02.a (c0010;0020;0030;0040;0050;0060;0110)] {r0030} = {r0040} + {r0140}. As a consequence, for the column 0110, the row 0030 should be equal to row 0040 + row 0140 according to this rule. However regarding the rule 'EBA_v6357 for the column 0110, the row 0030 should also take into account the columns 0070;0080;0090;0100, which columns should not be taken into account according to the 'EBA_v6342 rule. How could the 'EBA_v6342 rule be consistent since it expects a result that doesn't take elements required by the 'EBA_v6357 rule ?

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 (as amended)

ID: 2021_5722| Topic: Supervisory reporting - Other| Date of submission: 08/02/2021

Inconsistent rule of prudent valuation template C 32.02

The rule 'EBA_v6341 states : [C 32.02.c (c0070;0080;0090;0100;0120;0130;0140;0150;0160;0170;0180;0190;0200;0210;0220;0230;0240;0250;0260)] {r0020} <= {r0010}. As a consequence, for the column 0150, the row 0020 should not be higher than the row 0010 according to this rule. Since the P&L of non-trading book can be negative, is there any possibility that the "of which : trading book" amount can be higher than the total core approach on the QTD Revenue (column 0150 of the C 32.02 prudent valuation report) ?

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 (as amended)

ID: 2021_5723| Topic: Supervisory reporting - Other| Date of submission: 08/02/2021

COREP C14.00 - Consistency of control v7365_m

Does the control take into consideration that column 140 can be higher than column 130 for the cases that gross exposure may increase at constant (or decreasing) EAD depending on the evolution of the average Credit Conversion Factor of the underlying pool, notably during the replenishment period?

Legal act: Regulation (EU) No 575/2013 (CRR)

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

ID: 2021_5719| Topic: Supervisory reporting - COREP (incl. IP Losses)| Date of submission: 05/02/2021

COREP 32.02.c Statement - Consistency of EBA Taxonomy control v6341_m

Should the control be applicable for column 160 - IPV Difference?

Legal act: Regulation (EU) No 575/2013 (CRR)

COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

ID: 2021_5718| Topic: Supervisory reporting - COREP (incl. IP Losses)| Date of submission: 05/02/2021