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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.

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.

List of Q&A's

Lex Specialis NIS2 Directive

Are financial entities in scope of DORA required to submit incident reports under the NIS2 Directive ahead of DORA coming into effect in January 2025?

  • Legal act: Regulation (EU) No 2022/2554 (DORA)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Application of DORA Regulation to sub-threshold AIFMs which have chosen to opt-in to the application of the AIFMD (Art. 3(4)), if the thresholds regarding AuM referred to under Article 3(2) of AIFMD are not exceeded

Are sub-threshold alternative investment fund managers (AIFMs) as referred to in Article 3(2) of Directive 2011/61/EU (“AIFMD”), which have chosen to opt-in to the application of the AIFMD according to Article 3(4) of that Directive, captured within the scope of application of Regulation (EU) 2022/2554 (“DORA”) under Articles 2(1)(k) and 2(3)(a) of DORA, if the thresholds regarding assets under management (“AuM”) referred to under Article 3(2) of AIFMD are not exceeded by such AIFM?

  • Legal act: Regulation (EU) No 2022/2554 (DORA)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Regulated financial service

In case of a “regulated financial service” provided by a financial entity authorized / licensed / registered as financial entity to deliver that service, shall it be considered an ICT service in the meaning of DORA?  

  • Legal act: Directive 2022/2556/EU (DORA)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Technical requirements to b_02.02.

Regarding the information register: In the file “Draft Data Point Model” for sheet b_02.02, the concatenation of data points b_02.02.0010-0060 needs to be unique for CASPER to accept this. From a business perspective, we cannot agree with this requirement. Furthermore, we cannot see this requirement being derived from the current ITS. Particularly in the case of cloud services, the information may differ for the same entries in x for data storage and processing.

  • Legal act: Directive 2022/2556/EU (DORA)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

DORA Regulation & Applicability to Third-Country Branches

Is Regulation (EU) 2022/2554 (DORA) applicable to third-country branches that are licensed in our country (EU country) as Credit Institutions?

  • Legal act: Regulation (EU) No 2022/2554 (DORA)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Treatment of feature of tranching for mortgage backed securities

With regards to agencies pools and TBAs, since these are not really tranche product because they are backed by the US government, should they be considered more like a non securitized product rather than securitized product under the SBA?

  • 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

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

Is it sufficient for an institution to have complied with the criteria specified in Article 36(5) of Regulation No 575/2013, as amended through Regulation (EU) 2024/1623, no later than the last day of the preceding financial year, or must the criteria have been complied with at all times during the preceding financial year, in order for an institution to qualify as a “specialised debt restructurer”?  If it should be understood as “at all times during the preceding financial year”, would it make a difference if an institution, despite having completed a full preceding financial year, underwent a complete reorganisation during that year and began fulfilling the criteria to qualify as a specialised debt restructurer from the point of reorganisation onward? Specifically, how does the interpretation of “at all times during the preceding financial year” apply in such a context? Separately, with respect to the notion of “during the preceding financial year”, if an institution on an individual basis met the criteria to qualify as a specialised debt restructurer during that period, but was deconsolidated from a group which did not meet the criteria, does the institution’s previous inclusion in that consolidated group – which failed to meet the requirements – disqualify it from achieving specialised debt restructurer status on an individual basis?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

C113.00, v09348_a, ei467, IM:x35 extra space in taxonomy

In template C113.00, validation rule restricting the values allowed for column 0200/dynamic row, enumeration item ei467 permits value (IM:x35) Instruments with significant increase in credit risk. Credit impaired  assets (Stage 3). Can we expect that one of the spaces between 'impaired' and 'assets' will be removed as it causes issues upon validation and delivery if the correct string having one space is populated in the template.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Reporting liabilities excluded from bail-in in templates M05, M06

The general remarks for both templates M05 and M06 state the following: Liabilities excluded from bail-in; these liabilities shall be included to the extent that they rank pari passu with or junior to any instrument included in the amount of eligible liabilities for the purposes of internal MREL (M05)/ MREL (M06). Does this mean that other liabilities excluded from bail-in, i.e. those ranking senior to eligible liabilities will not be included in any of the columns of templates M05 and M06? 

  • Legal act: Directive 2014/59/EU (BRRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2016/1450 - RTS specifying criteria for MREL (minimum requirements for liabilities eligible for bail-in)

Standardised Approach Original Exposure pre conversion factors

Should all assets deducted from own funds be reported under Original Exposure pre conversion factors (C07.00 - column 0010) and hence considered as Value adjustments and provisions associated with the original original exposure (C07.00 - column 0030)

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions

Correlation EBA_v7336

Please, review the EBA_v7336 correlation.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

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

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

Interaction of the risk drivers employed to define the structure of the PD model and the requirement to avoid the excessive cyclicality of own funds requirements.

Is considering the requirement of CRR Article 170 4(c) to incorporate the ‘delinquency’ risk driver in the structure of rating systems possible, to avoid a potential excessive cyclicality of own funds requirements via the use of appropriate calibration techniques in line with the Entity’s chosen calibration philosophy?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2017/16 - Guidelines on PD estimation, LGD estimation and the treatment of defaulted exposures

Interaction of the structure of the rating system and homogeneity requirements with conservatism in the application of risk parameters

Considering a rating structure defined according to article 170 of CRR, would the consideration of conservatism in the application of risk parameters alter such structure? In particular, do homogeneity analyses need to be conducted before or after the consideration of the conservatism in the application of risk parameters described in section 8.1 of the EBA/GL/2017/16?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2017/16 - Guidelines on PD estimation, LGD estimation and the treatment of defaulted exposures

Treatment of lease commitments from operate-lease contracts in supervisory reportings

Gemäß Art. 5 Abs. 1 CRR sind Risikopositionen als Aktivposten (Vermögenswert) oder außerbilanzieller Posten definiert. Bedeutet dies im Umkehrschluss, dass Leasingzusagen für Operate-Lease-Verträge nicht in den aufsichtsrechtlichen CRR-Meldungen auszuweisen sind, da diese nach nationalen Bilanzierungsregeln (HGB) nicht als außerbilanzieller Posten unter dem Bilanzstrich auszuweisen sind? According to Article 5 (1) CRR, risk positions are defined as an asset or off-balance sheet item. Conversely, does this mean that lease commitments for operate-lease contracts are not to be shown in supervisory CRR reportings, as these are not to be reported as off-balance sheet items below the balance sheet line under national accounting rules (HGB)?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable

Failed rule EGDQ_0875 – proposed check on 12/2023 FP

How to cope with the issue described below for the future EBA Funding Plan deliveries avoiding any “failed” rule?  

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05

Funding plan - validation rule EBA_v08993

How can we solve a breach in the v08993_m rule, when the items compared between the Funding plan template P01.02 and the FINREP F08.01 template are not compatible ? Indeed, the liabilities to be declared in P01.02 in line r145 are supposed to exclude those held for sale, but their amount is compared to the FINREP amount that includes the portion held for trading.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05

Funding plan - validation rule EBA_v08992

How can we solve a breach in the v08992_m rule, when the items compared between the Funding plan template P01.02 and the FINREP F08.01 template are not compatible ? Indeed, the liabilities  to be declared in P01.02 in line r140 are supposed to exclude those held for sale, but their amount is compared to the FINREP amount that includes the portion held for trading.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05

Funding plan - validation rule EBA_v08991

How can we solve a breach in the v08991_m rule, when the items compared between the Funding plan template P01.02 and the FINREP F08.01 template are not compatible ? Indeed, the deposits to be declared in P01.02 in line r130 are supposed to exclude those held for sale, but their amount is compared to the FINREP amount that includes the portion held for trading.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2014/04 - Guidelines on harmonised definitions and templates for funding plans of credit institutions - repealed by EBA/GL/2019/05