- Question ID
-
2013_399
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - Leverage ratio
- Article
-
430
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Annex XI 8 C43.00 (r70;cXX)
- Type of submitter
-
Credit institution
- Subject matter
-
Breakdown of leverage ratio exposure measure components: other assets belonging to the trading book
- Question
-
In Column 1 -exposure value, we report the accounting positions of the balance sheet (e.g. shares and bonds of the trading book), but the positions in the MRM model to calculate RWA do not provide from accounting. Moreover the scope of column 2- RWA is brider than other assets of the trading book as it includes also FX positions, index, derivatives,... How should we report?
- Background on the question
-
There is a distortion between exposures and RWA.
- Submission date
- Final publishing date
-
- Final answer
-
Based on the instructions, the amount reported in column 020 of row 070 of the table C 43.00 is defined as "Own fund requirements multiplied by 12.5 of items subject to Title IV of Part Three of the CRR". Indeed, this amount reflects a variety of market risks.
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.