EBA publishes new Q&As on Own Funds, Large Exposures and AML

The European Banking Authority (EBA) has published the following four new Q&As as regards issues relating to the Capital Requirements Regulation (CRR) and the Fourth Anti-Money Laundering Directive (4AMLD):
+ _ID: 20226379 - Interaction of Articles 36(1)(f) and 42 of CRR regarding equity-settled share-based payments
How should be treated shares that are bought and specifically affected to hedge equity-settled share-based payments (payments in equity instruments)?
+ _ID: 20215756 - Definition of exposures arising from mortgage lending
Which value of the exposure is the amount that can be reduced, when referring to „the pledged amount of the market value or mortgage lending value of the property concerned, but by not more than 50 % of the market value or 60 % of the mortgage lending value”?
+ _ID: 20216211 - Calculation of goodwill included in the valuation of significant investments in insurance undertakings
A. For the purposes of a deduction under Article 36(1)(b) CRR, should the goodwill (Article 4(1) no. 113 and 115 CRR) included in the valuation of significant investment
i) be calculated at the acquisition date by separating any excess of the acquisition cost over the banking group’s share of the net fair value of the identifiable assets and liabilities of the insurance undertaking or
ii) be the amount disclosed as goodwill in the IFRS/NGAAP consolidated balance sheet of the parent institution (or parent financial holding company or parent mixed financial holding company, as applicable) in proportion of the participation recorded for prudential purposes (i.e. in case of participation of 100%, the full goodwill should be deducted, including also goodwill generated at the level of the insurance undertaking)?
B. Would the application of Article 49(1) CRR provide the possibility to risk weight rather than deduct the goodwill included in the valuation of significant investment in insurance undertakings?
+ _ID: 20205100 - Clarification of the relationship between EBA’s Guidelines on outsourcing arrangements and Section 4 of the Directive (EU) 2015/849 – AML]
Does the term of outsourcing (paragraphs 12 and 26) of EBA GL/2019/02 include performing of customer due diligence by third parties under Section 4 of the AMLD4, i.e. whether or not the application of GL/2019/02 to Performance by third parties would be in violation of the AMLD4?