Implementing Technical Standards on disclosure for leverage ratio
- Status: Adopted and published in the Official Journal of the EU
These ITS will be part of the EU Single Rulebook in the banking sector and aim at harmonising disclosure of the leverage ratio across the EU by providing institutions with uniform templates and instructions. Following the Commission's adoption on 10 October 2014 of a Delegated Act amending the definition of the LR in the Capital Requirements Regulation, the EBA now has developed amendments to the current ITS on disclosure.