This glossary contains terms and abbreviations in the field of regulatory reporting. It should help you to get a quick and general overview of the respective terms.
RegTech is a collective term, which describes all the technologies within the increasingly modern field of regulatory reporting. It needs to be distinguished from the term FinTech.
Risk positions can be on-balance sheet, off-balance sheet or derivative transactions. There are individual regulations for the assessment basis:
See LEI ROC.
The Risk-bearing Capacity (German: Risikotragfähigkeit; RTF) of a financial institution has been regulated in the German Financial and Internal Capital Adequacy Information Regulation (FinaRisikoV) since the end of 2014. It should ensure that the actual capital available for risk protection covers all significant risks of an institution.
Regulatory Technical Standards (RTS) are detailed regulations concerning particular rules with detailed norms and concrete measurement methods. Examples are the specification of the equity deductible items of indirect or synthetically held positions and the calculation of minority shares.