EBA issues amended technical standards on reporting

The European Banking Authority (EBA) published today its updated Implementing Technical Standards (ITS) on supervisory reporting of leverage ratio for EU institutions. The ITS include changes to templates and instructions to update the leverage ratio reporting framework following the Commission's adoption of the Delegated Act on the Leverage Ratio on 10 October 2014. As part of the EU Single Rulebook in the banking sector, these standards aim at harmonising reporting of the leverage ratio across the EU by providing institutions with uniform templates and instructions.

The review of the existing reporting templates structure has been made in line with the new requirements in the Commission's Delegated Act on the leverage ratio. The amendments will, on aggregate, lead to a reduction in size, with as a result a lower number of cells. Validation rules, data point model (DPM) and XBRL taxonomies reflecting the amended templates are being finalised and will be published at a later stage.

The draft ITS will become applicable as of the day following their publication in the Official Journal of the European Union.

Legal basis

The present publication is a second submission of the final draft ITS on  supervisory reporting of leverage ratio for EU institutions, in accordance with Article 451(2) of the CRR following the European Commission's Delegated Regulation (EU) 2015/62 of 10 October 2014 amending Regulation (EU) No 575/2013 of the European parliament and of the Council with regard to the leverage ratio (Delegated Act on the Leverage Ratio).