Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - Leverage ratio
Article 394 (4)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Art. 14, paragraph 2
Disclose name of institution / entity:
Type of submitter:
Consultancy firm
Subject Matter:
January and February 2014 figures for the Q1 2014 leverage ratio reporting

Does the leverage ratio Q1 2014 reporting should include January 2014 and February 2014 data

Background on the question:

According to “EBA FINAL draft Implementing Technical” published on 26/07/2013, the first quaterly reporting period is Q1 2014 with the first reporting date being 31.03.2014. The template “C 45.00 - LEVERAGE RATIO CALCULATION (LRCalc)” requires data to be reported for each month of the current reporting quarter. This means that exposures and own funds must be calculated for each month within this quarter. Is there an exception for the first quarter 2014 so that this monthly information only needs to be delivered for March 2014 or must this template also include information on the months January 2014 and February 2014?

Date of submission:
Published as Final Q&A:
Final Answer:

The first data submission should include the end-of-month data for Q1 2014 (i.e. January 2014, February 2014 and March 2014) unless the derogation of Article 499(3) of Regulation (EU) No 575/2013 (CRR) applies. 

Final Q&A
Answer prepared by:
Answer prepared by the EBA.