It is not clear from the instructions whether items deducted from T1 should be included in the columns dedicated to RWAs in C43.
According to Q&A 2013_584, assets that are deducted from own funds but cannot be categorised otherwise should be included in the row {290} of the C 43.00 template (LR4) even if such a categorisation is not required for determining risk-based own funds requirements.
This is in line with the instructions for row 0290 of C 43.00.b and C 43.00.c, where the paragraph “Institutions shall report assets that are deducted from the own funds (e.g. intangibles) but cannot be categorised otherwise here, even if such a categorisation is not required for determining risk-based own funds requirements in columns {*; 0030} and {*; 0040}” has been added only to columns 0010 and 0020.
Therefore, it follows that those items are included in columns 0010 and 0020 of C 43.00.b and C 43.00.c respectively but not in columns 0030 and 0040 of C 43.00.b and C 43.00.c respectively.
In addition, we would like to confirm that those ítems can be any of the following:
According to paragraph 24 of Annex XI of the Implementing Technical Regulation (EU) 2021/451 “institutions shall report the leverage ratio exposure values in LR4 [{C 43.00}] after the application of exemptions and deductions in the LRCalc [{C 47.00}] template”. Subsequently, paragraph 26 requires that “[…] to be consistent with the leverage ratio exposure values, the risk-weighted exposure amounts shall also be reported fully phased in.” In order to maintain consistency with regard to the deductions within {C 43.00, r0290, *} between columns {c0010} and {c0020} presenting information on the leverage ratio exposure value as well as {c0030} and {c0040} presenting information on risk weighted exposure amounts, assets that are deducted from own funds but cannot be categorised otherwise should be included in all columns of row {r0290}.
The instructions for {C 43.00, r0290, c0030} and {C 43.00, r0290, c0040} will be amended accordingly.