What is the correct reporting value of % in LE templates?
According to instructions in Annex IX an institution shall report on template C 28.00, column 350 a % of eligible capital (for the purpose of assessment of compliance with LE limits).
But DPM model requires for the same column "LE exposure value after application of exemptions and CRM divided by eligible capital" - that means that an indices/ratios between exposures and own funds (not %!) are reported.
So reported values in column 350 (C 28.00) are actually indices/ratios not percentages (as required by the instructions).
In first level reporting between the reporting institutions and the NCA, the correct expression of a percentage value depends on technical format used for supervisory reporting (XBRL-format or other).
In second level reporting between NCAs and EBA, the technical terms of DPM and especially the file-format XBRL are given by EBA in filing-rules (see https://www.eba.europa.eu/documents/10180/1739095/EBA+Filing+Rules+v4.2.pdf/431625c9-c85c-497c-8e44-d0bdf7ac0d1b for the most recent version (version 4.2) of the filing rules). According to those filing rules, rates, percentages and ratios must be reported using decimal notation rather than being reported in percentages where the value has been multiplied by 100 (e.g. 9.31% must be reported as 0.0931).