Question ID
2025_7587
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Leverage ratio
Article
430
Paragraph
1
Subparagraph
a
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
Article/Paragraph
C43.00 / C47.00 r0269
Type of submitter
Credit institution
Subject matter
Reporting additional leverage ratio exposure amount in accordance with Article 3 CRR in C43.00
Question

Where should additional leverage ratio exposure amount in accordance with Article 3 CRR be reported in Leverage ratio template C43.00?

Background on the question

In EBA framework 4.0 a separate row was added in Leverage ratio template C47.00 for the cases where an institution decided to add additional leverage ratio exposure measure in accordance with Article 3 CRR. EBA validation rule v4456_m links the leverage ratio exposure measure reported in template C47.00 with the leverage ratio exposures measure reported in template C43.00. In template C43.00 there is however no separate row for the application of Article 3 CRR. Additionally, template C43.00 is set up to include the off-balance sheet items, derivatives, SFTs and trading book items in rows 0010-0070 and the other non-trading book exposures in rows 0080-0300.

If the institution’s application of additional leverage ratio exposure amount in accordance with Article 3 relates to off-balance exposure and for that reason the institution reports it in row 0010 template C43.00, this creates an issue with EBA validation rule v4448_m. EBA guidance on where in template C43.00 to report additional leverage ratio exposure measure in accordance with Article 3 CRR would be helpful, for instance whether by default it should be reported on row 0290 ‘Other exposures’?

Submission date
Final publishing date
Final answer

Where an institution decides to apply stricter requirements or measures in accordance with Article 3 CRR, any impact in relation to the reporting in template C 43.00 should be shown in the line item affected. As an example, effects on off balance sheet items as raised in the Q&A should be reported in {C 43.00, r0010, c0010}.

Validation rules between C 43.00 and C 47.00 will be amended to reflect the guidance provided above. As such validations are currently (for release 4.2) are defined with severity warning, and there is no impediment to institutions to report. Where such validation rules are also reflected in the instructions, they shall be amended e.g. EBA will adjust the instructions for {C 43.00, r0010, c0010} to make it clear that the value reported therein may differ from the sum of reported values for off balance sheet items in C 47.00. 

Status
Final Q&A
Answer prepared by
Answer prepared by the EBA.

Disclaimer

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