EU-wide
Articles tagged EU-wide — pan-European regimes: CESOP, CRS, FATCA, DAC7/8, AnaCredit, Instant Payments, MiCA, DORA, AMLA.
Fraud losses — who bore them, and when they count
Losses due to fraud per liability bearer under the EBA guidelines: the cash-flow basis, the books-recording timing rule, and the insurance-refund exclusion.
Card fraud typologies — the five reportable types
Card fraud typologies in EU reporting: lost or stolen, card not received, counterfeit, card details theft and other — and the strong…
Unauthorised transactions — issuance vs modification
Unauthorised payment transactions in the EBA fraud taxonomy: the issuance and modification sub-types, the in-system variant, and what each means for controls.
Manipulation of the payer — the EU name for APP fraud
Manipulation of the payer under the EBA fraud guidelines: the good-faith test, why it is reported separately from unauthorised fraud, and what…
Payment fraud typologies — the supervisor’s taxonomy
Payment fraud typologies as EU supervisors define them: the two top-level categories in the EBA fraud reporting guidelines and the sub-types beneath…
Nil return — reporting that nothing happened
Nil returns and negative reporting: why an empty file is often mandatory, how it differs from silence, and the control that keeps…
Resubmission — correcting a return without breaking it
Resubmissions in supervisory reporting: full replacement versus delta, which periods to restate, and why the framework version follows the reference date.
Reference date vs remittance date — the two clocks
Reference date vs remittance date in supervisory reporting: what each fixes, the AnaCredit reference period, and why restatements follow the reference date.
Validation rule — why your submission was rejected
Validation rules in supervisory reporting: what they test, why they change on a quarterly cycle, and the difference between blocking and non-blocking…
Data point model — the layer everyone skips
The data point model in supervisory reporting: what a DPM contains, why a cell is a combination of dimensions, and how to…