2024_7092 Article 444f in CRR and ITS on public disclosures are not consistent with the mapping tool for the key metric LCR in KM1

Question ID: 2024_7092
Legal act: Regulation (EU) No 575/2013 (CRR)
Topic: Transparency and Pillar 3
Article: Article 447
Paragraph: f
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations: Regulation (EU) 2021/637 - ITS with regard to disclosures of information referred to in Titles II and III of Part Eight CRR
Article/Paragraph: Consolidated version ITS on public disclosures by institutions under Part Eight of Regulation (EU) N0 575/2013 and annex II
Type of submitter: Credit institution
Subject matter: Article 444f in CRR and ITS on public disclosures are not consistent with the mapping tool for the key metric LCR in KM1
Question: It is clear in article 447f in CRR and in the ITS on public disclosures by institutions under Part Eight of Regulation (EU) N0 575/2013 (annex II) that average LCR should be reported in KM1 (as well as average of liquidity buffer, outflows and inflows). However, in the mapping tool the references to the LCR numbers in KM1 are to LCR numbers in templates C72, C73, C74 and C76, which are the templates where the regular LCR is reported. The weighted average numbers for LCR are found in template LIQ1. So what is correct and what should be reported in KM1?
Background on the question: It is not clear what should be reported in KM1
Submission date: 22/05/2024
Status: Question under review