Search for Q&As

Enquirers can use various factors to search for a Q&A:

  • These include searching by the Q&A ID; legal reference, date submitted, technical standard / guideline, or by keyword if known.
  • Searches can be extended to more than one legal act, topic, technical standard or guidelines by making multiple selections (i.e. pressing 'Ctrl' on your keyboard, and selecting the relevant ones from the drop-down lists by left mouse-click).

Disclaimer:

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.

Please note that the Q&As related to the supervisory benchmarking exercises have been moved to the dedicated handbook page. You can submit Q&As on this topic here.

Final Q&As Q&As under review Rejected Q&As Archived Q&As All Q&As

List of Q&A's

Validation v903251_h in relation to EBA Q&A 2020_5551

EBA Q&A 2020_5551 confirmed that the SME support factor and Infrastructure support factor can be applied simultaneously. After applying this, we run into validation v903251_h which enforces the following: with{tC_07.00.a, c0010-0220, default: 0, interval: true}: abs({r0010}) >= abs({r0030}) + abs({r0035}) This validation enforces that the exposure reported on row r0010 of C07.00 is larger or equal to the sum of r0030 (exposures subject to SME-supporting factor) and r0035 (exposures to infrastructure projects supporting factor). This is not logical when the SME support factor and Infrastructure support factor can be applied simultaneously. Can you please review v903251?

  • 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: 2026_7871
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C10.00 - EBA VR v23089_m

The EBA Validation Rule v23089_m applicable to the C10.00 template states that the column 120 (IRB EXPOSURES SUBJECT TO COUNTERPARTY CREDIT RISK UNDER THE IMM) must be empty for all the rows except the rows 30 (SA exposure classes excluding securitisation positions) and 270 (SA exposures subject to counterparty credit risk under the IMM).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7874
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C09.02 - EBA VR v4786_m

The EBA Validation Rule v4786_m  states that EAD (c0105) should systematically be greater or equal to the RWA pre supporting factor (c0110) concerning the C09.02 template.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7877
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C08.01 - EBA VR v09774_m

The EBA Validation Rule v09774_m applicable to the C08.01 and C.08.03 COREP templates states that the total of the Exposure value concerning credit risk in C.08.01 (column 110: row 10 - row 40 - row 50 - row 60 - row 80) must be equal to the total of the Exposure value post conversion factors and post CRM in C.08.03 (sum of all rows of the column 40).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7878
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C08.01 - EBA VR v4769_m

The EBA Validation Rule v4769_m applicable to the C08.01 COREP template states that for the columns 20 to 290 the total exposures (row 10) of the exposure class 'Total with own estimates of LGD and/or conversion factors' must be equal to the sum of the same cell for the exposure classes that have own estimates of LGD and/or conversion factors.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7879
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C08.01 - EBA VR v903250_h

The EBA Validation Rule v903250_h applicable to the C.08.01 COREP template states that for the column 250 ('Exposure-weighted average maturity value (days)'), the absolute value of the row 10 (Total exposures) must be greater than the sum of the absolute values of the rows 15 (Of which: exposures subject to SME-supporting factor) and 16 (Of which: exposures subject to infrastructure projects supporting factor).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7880
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Validation of absolute totals in Template J.02 in ITS on IRRBB report

Should validation rule v903576_m_3 in template J.02 in ITS on IRRBB report be interpreted as requiring strict equality between: the absolute value of total risk (row 0200), and the sum of absolute values of the underlying components, even in cases where risk measures include both positive and negative values across balance sheet items?

  • 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: 2026_7884
  • Topic: Supervisory reporting - IRRBB
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Validation Rules in Reporting Framework 4.2

The question concerns the EBA Reporting Framework 4.2, Validation Rules (March 17, 2026), rule v23166, v23167 and v903615.v23166 concerns signs: with {tJ_02.00, c0020, default: null, interval: false}: {(r0010, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0190, r0200, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0300, r0310, r0320, r0330, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520, r0530)} >= 0 Duration is the sensitivity of the economic value of a position towards interest rates. In case of derivatives the economic value can be positive or negative. Therefore, duration can also be positive or negative. Therefore, in some cases we can not comply with the current validation rulev23167 concerns signs:with {tJ_02.00, c0030, default: null, interval: false}: {r0010-0560} >= 0Under ‘Off-balance sheet assets: contingent assets’ we report the mortgage pipeline. These are forward starting loans; the notional still has to be paid out. Therefore, it is possible that the economic value of all future cashflows is negative. Per Q1 2026 this is the case (due to rising interest rate the past months).   Therefore, we cannot compy with this validation rules. v903615 concerns signs: with {tJ_02.00, c0130, default: null, interval: false}: {(r0530, r0570, r0580, r0600, r0610, r0620, r0640)} >= 0For derivatives it is possible that there is a negative economic value. For Q1 reporting this is not the case. But for future reference, this could be possibility and it may be possible that we can therefore not comply with this validation rule.  

  • Legal act: Directive 2013/36/EU (CRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7885
  • Topic: Supervisory reporting - IRRBB
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

v903250 incorrectly applied on exposure weighted averages

v903250_h is applied on (amongst others) column c0250 of C08.01, which relates to 'exposure-weighted average maturity value (days)'. The validation prescribes that r0010 should be larger or equal to rows 0015 and 0016. As in column c0250 a value-weighted average maturity is presented, it is not necessarily the case that r0010 exceeds r0015 and r0016. Therefore we feel this validation is incorrectly applied on c0250. with{tC_08.01.a, (c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0101, c0102, c0103, c0104, c0105, c0106, c0107, c0110, c0140, c0150, c0160, c0170, c0171, c0172, c0173, c0180, c0190, c0200, c0210, c0250, c0255, c0256, c0257, c0260, c0270, c0280, c0290, c0300), default: 0, interval: true}: abs({r0010}) >= abs({r0015}) + abs({r0016})      

  • 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: 2026_7889
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C.08.01 & C.08.02 - EBA VRs v09752_m & v09751_m

The EBA Validation Rules v09751_m and v09752_m applicable to the C.08.02 and C.08.01, respectively, state that  the column 170 (Own estimates of LGD's are used: other funded credit protection) must be equal to the sum of the  columns 171 (Cash on deposit), 172 (Life insurance policies) and 173 (Instruments held by a third party) for the following exposure classes: -  [eba_qAE:qx2022] - Total without own estimates of LGD or conversion factors- [eba_qAE:qx2020] - Central governments and central banks without own estimates of LGD or conversion factors-  [eba_qAE:qx2018] - Institutions without own estimates of LGD or conversion factors- [eba_qAE:qx2014] - Corporates - Specialised Lending without own estimates of LGD or conversion factors Should these controls be applicable?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7907
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Instructions to follow regarding new EBA Resolution Reporting - Template Z 07

Could the EBA please confirm whether column “0030” (and, for template Z 07.01.4, also columns “0040” and “0050”) should be populated with amounts referring to the entire customer base, irrespective of residence, or with amounts referring only to customers resident in the home country?

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2025/2303 - ITS on Resolution Planning Reporting
  • ID: 2026_7924
  • Topic: BRRD Reporting
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Validation rule EBA_v22949

Validation rule v22949 should be deactivated as it is not in line with reporting instructions.

  • 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: 2026_7942
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

The control formula v10664_m lacks sufficient evidential value.

The control rule in place is incompatible with the EBA Filing Rules - section 2.18 on decimal precision requirements. Could these rules be amended?

  • 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: 2026_7949
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Template C 14.00 - Validation rule v7349_m_0 and the treatment of overcollateralisation reported in column c0254

Validation rule v7349_m_0 requires that: {C 14.00, c0140} ≤ {C 14.00, c0230} +{C 14.00, c0240} +{C 14.00, c0250} However, the validation rule does not take into account amounts reported in column c0254 (Overcollateralization and funded reserve accounts). At the same time, the reporting framework distinguishes overcollateralization and funded reserve accounts from the amounts reported in the senior, mezzanine and junior tranche columns. Furthermore, EBA Q&A 2023_6694 clarified that where an overcollateralization position meets the definition of a tranche it should be reported in the relevant tranche columns, whereas overcollateralization that does not meet the definition of a tranche should be reported in column c0254. In a securitization transaction where a portion of the credit enhancement is appropriately reported in column c0254 and does not constitute a tranche, the amount reported in column c0140 may exceed the sum of columns c0230, c0240 and c0250 solely because the amount reported in c0254 is excluded from validation rule v7349_m_0 which would result in the validation rule v7349_m_0 failing. Could the EBA clarify the intended application of validation rule v7349_m_0 in such cases? In particular: Should amounts reported in column c0254 be considered for the purposes of validation rule v7349_m_0, despite not being explicitly included in the formula? Alternatively, does the validation rule reflect the assumption that any overcollateralization relevant for this comparison should be reported within the tranche columns (c0230-c0250)? Where overcollateralization reported in c0254 does not meet the definition of a tranche, what is the expected reporting treatment considering in this instance that compliance with validation rule v7349_m_0 cannot be achieved?

  • 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: 2026_7958
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C14.00 - EBA VR v7349_m

The EBA Validation Rule v7349_m applicable to the C14.00 template states that the total exposure amount of the underlying assets at the reporting date (c0140) should be equal or lower than the sum of the on-balance sheet exposure amounts of the secutitisation's tranches (c0230, c0240, c0250).  Should this controls be applicable?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7962
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C14.01 - EBA VR v7338_m

The EBA Validation Rule v7338_m applicable to the C14.01 template states that the exposure value deducted from own funds (c0420) should be equal or lower than the original exposure pre-conversion factors, split by tranches (c310, c320, c330, c340, c350, c360). Should this control be applicable?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7963
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

EBA validation v7349_m

Is EBA validation v7349_m correct?

  • 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: 2026_7966
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

F40.1 'Accumulated Equity interest' and 'Voting rights'

Template F40.1: For the purpose of reporting the institution’s “Accumulated equity interest [%]” and respectively the “Voting rights [%]” in an indirect subsidiary, is it correct to consider the indirect interest or the direct interest?  In other words, when Annex V refers to the percentage of ownership instruments and voting rights “held by the institution”, should this be assessed at the level of the reporting institution (ultimate parent undertaking) or at the level of the entity directly holding the interest in the subsidiary?

  • 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: 2026_7967
  • Topic: Supervisory reporting - FINREP (incl. FB&NPE)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Risk weight (RW) applicable to defaulted ADC and IPRE-Other exposures

For defaulted ADC and IPRE-Other exposures, should the applicable risk weight (RW) remain 150%, consistent with the RW applied before they become defaulted, or should banks apply the risk weighting rules set out in Article 127(1) of the CRR3?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7995
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Application of the risk weight of 100% to defaulted non-IPRE exposures

For non-IPRE defaulted exposures, is the 100% risk weight (RW) applicable only up to 55% of the property market value (LTV), or up to the full amount of the lien or mortgage value (if lower than the mortgage value)?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7996
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026