Question ID:
2014_827
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - Leverage ratio
Article:
99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph:
C46
Disclose name of institution / entity:
No
Type of submitter:
Consultancy firm
Subject Matter:
Leverage Ratio, form 46.00
Question:

In the taxonomy, it seems that we have an open fact set on the cell Line 160 column 02. Although this cell is not mentioned in the ITS (only cells 160;1 and 160;3 seems to appear in the ITS). => May you confirm if the EBA expects or not to receive a fact for cell 160;2? => Will the ITS or the Taxonomy be updated accordingly?

Background on the question:

{160; 1} Memo item: Inclusion factor – Financial sector entities The fraction as determined in paragraph 37 {160; 3} Memo item: Inclusion factor – Commercial entities The fraction as determined in paragraph 38

Date of submission:
10/02/2014
Published as Final Q&A:
22/08/2014
Final Answer:
No reporting is expected for the cell in row 160, column 020 of C 46.00 as no inclusion factor for securitisation entities is applied to the exposures of these entities (i.e., different from financial sector entities and commercial entities, the exposures of securitisation entities, which are reported in rows 010 to 120, are not to be weighted by any inclusion factor).
 
The DPM and taxonomy will be corrected accordingly.
Status:
Final Q&A
Answer prepared by:
Answer prepared by the EBA.
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