Validation rule v6053_m
According to the validation rule v6053 {F 01.02, r0220, c0010} = xsum ({F 09.01.1, (r0010, r0090, r0170, c0040, c0050, c0060, c0065, c0110)}) there must be an exact match between Row 220 “Commitments and guarantees given” of F 01.02 'Liabilities” and the sum of the provision on off balance sheet exposures of F 09.01.1. 'Off-Balance sheet exposures”.
Is it correct to assume that such VR would not be applicable if an entity of the Group has provision on off-balance sheet exposures and, at the reference date, falls under IFRS 5 having as a consequence a representation only on row 0290 “Liabilities included in disposal groups classified as held for sale” instead of row 0220 “Commitments and guarantees given” F 01.02 'Liabilities”?
Same phenomenon applies also for validation rule v1385_m: {F 01.02, r0220, c0010} = xsum({F 20.05.b, c0030, (r0010-0030, sNNN)})
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Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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: 2022_6353 |
Topic: Supervisory reporting - FINREP (incl. FB&NPE) |
Date of submission: 03/02/2022 |
Date of publication: 31/03/2023
Own funds instruments in template M 06.00
Please clarify how Own Funds shall be reported in template M 06.00.
Legal act: Directive 2014/59/EU (BRRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2021_5833 |
Topic: BRRD Reporting |
Date of submission: 30/04/2021 |
Date of publication: 31/03/2023
Taxonomy 3.0 Validation Rule v3900_s
Our query refers to the EBA v3900_s validation rule of template F 02.00, which despite being non-blocking, we have to justify the module as there are negative amounts. We understand that there may be situations in which the reversal of expenses or income for interests or commissions of the current exercise exceed the expenses or income of the same period. In this situation a negative quantity should be allowed to be reported.
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
ID: 2022_6445 |
Topic: Supervisory reporting - FINREP (incl. FB&NPE) |
Date of submission: 10/05/2022 |
Date of publication: 31/03/2023
Possible error in v8116_m
Is the following rule v8116_m: [F18.01 (c0020)] {r0050}
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
ID: 2022_6542 |
Topic: Supervisory reporting - FINREP (incl. FB&NPE) |
Date of submission: 01/08/2022 |
Date of publication: 31/03/2023
CET1 available after meeting the entity’s requirements in case of a MPE approach
How should row 0400 ('CET1 (%) available after meeting the entity’s requirements') of Template M 02.00 of the ITS on disclosure and reporting on MREL and TLAC be filled in case of resolution groups with a multiple point of entry approach (MPE), where the resolution group is different from the prudential group?
Legal act: Directive 2014/59/EU (BRRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2021/763 – ITS with regard to the supervisory reporting and public disclosure of MREL
ID: 2021_5810 |
Topic: BRRD Reporting |
Date of submission: 09/04/2021 |
Date of publication: 31/03/2023
CRE loans versus Loans collateralised by commercial immovable
The question concerns the classification of commercial real estate (CRE) loans and loans collateralised by CRE in template F 18.02 of FINREP. It is not clear whether the two loan categories are mutually exclusive or whether it is possible that a loan can be classified both as a CRE loan and as a loan collateralised by CRE.
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
ID: 2022_6552 |
Topic: Supervisory reporting - FINREP (incl. FB&NPE) |
Date of submission: 08/08/2022 |
Date of publication: 31/03/2023
Liability for contribution to resolution funds and deposit guarantee schemes in the form of a payment commitment
Paragraph 48i of Part 2 of Annex V to Regulation (EU) 2021/451 states: '[...] Where the contribution [to resolution funds and deposit guarantee schemes] is made in the form of a payment commitment, this payment commitment shall be included in ‘provisions or (-) reversal of provisions’, if the payment commitment gives rise to a liability in accordance with the applicable accounting standard'.
It is not clear in which row of template F 01.02 should be accounted the liability. Row '0230. Other provisions' seems the best choice, but row '0220. Commitments and guarantees given' could be another choice.
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
ID: 2022_6629 |
Topic: Supervisory reporting - FINREP (incl. FB&NPE) |
Date of submission: 02/11/2022 |
Date of publication: 31/03/2023
ESG P3 - Template 5 - Collaterals sub - totals
In Template 5, we would like to understand how to report exposures that fall into both a sector-specific row (i.e. rows 1-9) as well as a row related to real estate collateral (i.e. rows 10-11). For example, would a loan exposure to a manufacturing corporation that is collateralized by commercial real estate be reported in both row 3 and row 11, or only in row 11 (assuming that both the collateral and the location of the activity of the exposure are within the reported geography)?
Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2022/2453 - ITS on ESG disclosures
ID: 2022_6654 |
Topic: Transparency and Pillar 3 |
Date of submission: 08/12/2022 |
Date of publication: 31/03/2023
Z 08.00 - Critical Services
What is the procedure that should be followed when the type of service is not in the predefined list available for selection, as one cannot add a new type?
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_5293 |
Topic: BRRD Reporting |
Date of submission: 05/06/2020 |
Date of publication: 31/03/2023
P2G ratio in template Z 03.00
Based on Annex II to Regulation (EU) 2018/1264, OCR and Pillar 2 Guidance (P2G) (row 0600 to row 0620 of template Z 03.00) is the sum of OCR ratio (r0500) for row 0600 and the P2G communicated by the competent authority. Should any relief measures due to the COVID-19 outbreak for P2G be taken into account or not?
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_5266 |
Topic: BRRD Reporting |
Date of submission: 19/05/2020 |
Date of publication: 31/03/2023
Establishment and appointment of a CCP
Do the agents and distributors who are operating in a Member State (MS) or other MSs under the right of establishment based on Article 28 and 29 of PDS2 also fall under the scope of the Delegated Regulation (EU) 2018/1108 and are considered to be establishments (regardless of the way of the operation, distribution, e.g. tied agent or independent distributor, etc. ) under the AML regulation including the Delegated Regulation (EU) 2018/1108?
Legal act: Directive (EU) 2015/849 (AMLD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2018/1108 - RTS on CCP to strengthen fight against financial crime
ID: 2021_5818 |
Topic: Central Contact Points (AML/CFT) |
Date of submission: 20/04/2021 |
Date of publication: 17/03/2023
PISP obligations to conduct CDD
In the case where the Payment Initiation Service Provider (PISP) has a business relationship as defined under Article 3(13) of Directive (EU) 2015/849 (AMLD) with the payee, and not with the payer, would it still be considered an occasional transaction for the payer, as the service is provided as a single transaction for the initiation of a payment order from the account that belongs to the payer?
Legal act: Directive (EU) 2015/849 (AMLD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: EBA/GL/2021/02 - Guidelines on customer due diligence and the factors institutions should consider when assessing the ML /TF risk associated with individual business relationships and occasional transactions
ID: 2021_6048 |
Topic: Customer Due Diligence |
Date of submission: 22/06/2021 |
Date of publication: 17/03/2023
Application of the NPL ratio
Should the calculation of the NPL ratio, as set out in Article 11, paragraph 2 (g)(ii) of the Regulation (EU) 2021/451 only be applicable for the purposes of additional disclosure requirements under Guidelines on disclosure of non-performing and forborne exposures (EBA/GL/2018/10) and additional reporting requirements of NPLs under FINREP, and not for the management of NPLs according to the EBA Guidelines on management of non-performing and forborne exposures (EBA/GL/2018/06)?
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
ID: 2020_5170 |
Topic: Credit Risk – Non performing exposures / loan origination |
Date of submission: 11/03/2020 |
Date of publication: 17/03/2023
Consistency in the treatment of multiple defaults
On 18/3/2022 the Final Draft Regulatory Technical Standards EBA/RTS/2016/03 were published in the Official Journal of the European Union and became legal regulations that take precedence over technical documents (Delegated Regulation (UE) 2022/439). In the light of that, should Banks adopt the same approach for treatment of multiple defaults (so-called symmetrical approach) consistently for all parameters (PD, CCF, LGD) in line with Art. 49 of the aforementioned Commission Delegated Regulation?
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
ID: 2022_6584 |
Topic: Model validation |
Date of submission: 21/09/2022 |
Date of publication: 17/03/2023
Determination of risk weight for a pass-through SPE exposure with underlying assets where the transaction does not fulfil the conditions for securitisations according to Article 4(1)(61) CRR.
Should an exposure to an SPE transaction with underlying assets and a single class of debt (pass-through structure), which does not fulfil the criteria of Securitisation, be recognised to determine the risk weight of the exposure by applying a look-through approach to the underlying assets as suggested by Article 390(7) CRR regarding large exposures treatment?
Or should such exposure be treated as a (unrated) corporate exposure in accordance with Article 122 CRR?
Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2021_5738 |
Topic: Credit risk |
Date of submission: 12/02/2021 |
Date of publication: 17/03/2023
Template F 22.02: Assets involved in the services provided
Third party Loan portfolios managed by the institution as loan servicer provider should be reported as memorandum item in template F 22.02? Under which row?
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
ID: 2022_6598 |
Topic: Supervisory reporting - FINREP (incl. FB&NPE) |
Date of submission: 04/10/2022 |
Date of publication: 10/03/2023
Reporting of (Internet) Savings deposit in template F08.01
In which row do we need to report (Internet) Savings deposits with Households in template F 08.01 ‘Breakdown of financial liabilities by product and by counterparty sector’? Either as being ‘Current accounts/overnights deposits’ row 0320 or as ‘Deposits redeemable at notice’ row 0340?
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
ID: 2022_6616 |
Topic: Supervisory reporting - FINREP (incl. FB&NPE) |
Date of submission: 24/10/2022 |
Date of publication: 10/03/2023
Template F 11.4
How to report in Template F 11.4 a partially hedged loan portfolio?
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
ID: 2022_6617 |
Topic: Supervisory reporting - FINREP (incl. FB&NPE) |
Date of submission: 26/10/2022 |
Date of publication: 10/03/2023
Validation Rule EBA_v10013 breaching
Validation rule v_10013 fails due to the positive sign of the amount of automatic exchange rate differences classified in column 0070, row 0060.
(‘Outflow due to negative changes in value - Other adjustment (-) - Automatic exchange difference (-)’)
With regard to column 0070, there seems to be no other rows available in order to classify the automatic exchange rate differences (either positive or negative).
How can we overcome the rule breaching?
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
ID: 2022_6628 |
Topic: Supervisory reporting - FINREP (incl. FB&NPE) |
Date of submission: 02/11/2022 |
Date of publication: 10/03/2023
ESG P3 - Scope of application of Article 449a
Could you please clarify and confirm the scope of application of Article 449a CRR for different kinds of supervisory groups and entities, including situations where the head of the group is a (mixed) financial holding, or the group has credit institutions affiliated with the central body? In general:
can a (mixed) financial holding be considered a large institution on a consolidated basis (as per the CRR definition), and therefore would it have the obligation to disclose? Or should the disclosure requirement be on the credit institution underneath? And if the latter, at what level should it disclose, at highest level of consolidation of the group, i.e. the FH or its own level?
If the requirements are applicable at the top level, i.e. the (M)FH, if a financial holding is large but not listed and one of the subsidiaries underneath is listed (large or not), shall it be considered that the conditions large and listed are fulfilled?
Legal act: Regulation (EU) No 575/2013 (CRR)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2022/2453 - ITS on ESG disclosures
ID: 2022_6652 |
Topic: Transparency and Pillar 3 |
Date of submission: 07/12/2022 |
Date of publication: 10/03/2023
