Question ID:
2022_6650
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) 2021/451 – ITS on supervisory reporting of institutions
Article/Paragraph:
Annex XI
Disclose name of institution / entity:
No
Type of submitter:
Credit institution
Subject Matter:
Annex XI - Leverage (template C43)
Question:

It is not clear from the instructions what exposure amount is expected to be reported for items deducted from capital in the columns dedicated to RWEAs in C43.

Background on the question:

According to EBA Q&A 2021_6106 “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}.”
As items deducted from Own Funds do not get a RW assigned to them, it is not clear what risk weighted exposure amount is expected to be filled in in columns 0030 (SA exposure) and/or 0040 (IRB exposure). Could you please clarify what RW is expected to be applied to determine the appropriate RWEAs (e.g., 100%, 1250%) and whether SA or IRB column should be used?

Date of submission:
07/12/2022
Published as Rejected Q&A
22/03/2023
Rationale for rejection:

This question has been rejected because the matter it refers to is in the process of being answered in Q&A 2022_6477.

Status:
Rejected question
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