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Card payments - acquirer

If an acquirer is not able to distinguish whether a card used for a payment is a card with an e-money function, is the acquirer required to report transactions with such cards under the EBA Guidelines on fraud reporting, and if so, under what breakdown?

Trusted Beneficiaries

Article 13 of the RTS on strong customer authentication (SCA) and secure communication does not seem to restrict the use of trusted beneficiaries beside the fact that the payee must be in the list of trusted beneficiaries when initiating the payment transaction. Is it correct to conclude from this that the usage of trusted beneficiaries is not further restricted and can, therefore, also be implemented as a generic beneficiary approval step prior to every initiation of a payment transaction?

Scope of the Covered Bond Exemption as set out in Article 30 of the Margin Rules.

Does the exemption in Article 30 of the Margin Rules concerning OTC derivatives concluded in connection with covered bonds apply where the conditions in Article 30.2 are satisfied in respect of all such covered bonds or only to those covered bonds that are issued by credit institutions that have their registered office in the European Union and which are subject to special public supervision designed to protect bond holders?

Contingent encumbrance

For Scenario A of Contingent Encumbrance reporting template F34.00, should the 30% decrease in value be assumed for the instrument that is encumbered, or should it be considered whether such an instrument itself has underlying values for which the 30% decrease in value should be assumed?

Reporting of International Organizations not treated as sovereign in template C43

Should exposures to International Organizations not treated as sovereign be included in Row 160 of template C43?

Reporting of positions in a securitisation that has not achieved SRT in C14.01.

It is not clear whether these positions should be reported in C14.01, or under which approach.

Number of Collateral obtained by taking possession, F 25.02.b - Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E)

How to calculate the number of collaterals obtained in case of securities? Should it be the number of issues or the number of securities within the issue?

FinRep Table 26: Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures

It is unclear if the following exposures have to be reported in row 120 of template F 26.00: - Example A : an exposure was classified as non-performing with forbearance measures and fulfilled all required exit criteria mentioned in paragraph 231. During the 2 year probation period mentioned in paragraph 256 the exposure is granted an additional forbearance measure. At the reference date the exposure is classified as non-performing because the new forberance measure has been extended to a performing forborne exposure under probation that has been reclassified out of non-performing category (according to paragraph 260). - Example B : a performing exposure is granted a forbearance measure. During the 2 year probation period the exposure is granted an additional forbearance measure. According to Q&A 2014_736 the exposure shall not be automatically reclassified into the "non-performing forborne" category and then at the reference date the exposure is classified as performing. - Example C: a performing exposure is granted a forbearance measure. During the 2 year probation period the exposure is granted an additional forbearance measure. According to Q&A 2014_736 the exposure shall not be automatically reclassified into the "non-performing forborne" category. Nevertheless, if the bank considers that there exist some conditions of "unlikeliness to pay", the exposure A shall be reclassified into the "non-performing forborne" category. Then at the reference date the exposure is classified as non-performing.

Reporting of margins in C34.02 and in C34.08 under OEM and simplified SA-CCR methods

According to dpm3.0 in the current version, collateral that was taken into account in the calculation of the CCR exposure, must be shown in form C34.02 in columns 0060-0090. The columns 0060-0090 are grayed out for OEM. These margins are to be shown in more detail in form C34.08. The question: within the scope of the calculations according to Art. 282 (OEM) and Art. 281 (simplified SA-CCR), the margins are covered in the formula of replacement costs (RC = TH + MTA). The margins therefore generally have no direct impact on the calculated assessment basis. That is why the margins are not to be reported: - in columns 0060-0090 of form 34.02 for simpl. SA-CCR analogous to OEM and - in form 34.08 for both methods (simplified SA-CCR and OEM). Is this assumption correct?