Question ID
2026_8006
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Transparency and Pillar 3
Article
451a
Paragraph
3
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Not applicable
Article/Paragraph
.
Type of submitter
Credit institution
Subject matter
Disclosure of liquidity requirements - NSFR - LIQ2. Number of quarters to be disclosed in the Disclosure Period
Question

In Q&A 2025_7533, EBA has confirmed that "for half-year disclosures, two data templates representing the first (Q1) and the second quarter (Q2) of the current disclosure year" are required to be disclosed in disclosure template EU_LIQ2. However, according to EBA DPM (20260106 Annotated Table Layout  PILLAR3 4.2 CODISPILLAR3 4.2), there is a dependency between reporting periods reported in EU_KM1 (K_61) and those reported in EU_LIQ2 (K_74). Specifically, EU_KM1 (K_61) requires more than two reporting periods. As a result, it is not possible to report only two periods in EU_LIQ2, as suggested in Q&A 2025_7533, without violating the predefined DPM rules.

Background on the question

In file 20260106 Annotated Table Layout  PILLAR3 4.2 CODISPILLAR3 4.2, rules listed below are defined for columns 0030 and 0040, representing reporting periods T-2 and T-3 in disclosure template EU_KM1 (K_61):

(K_61.00, r0330, c 0030, s0000)==(K.74.00.a, r0140, c 0050, s0030)

(K_61.00, r0330, c 0040, s0000)==(K.74.00.a, r0140, c 0050, s0040)

(K_61.00, r0340, c 0030, s0000)==(K.74.00.c, r0340, c 0050, s0030)

(K_61.00, r0340, c 0040, s0000)==(K.74.00.c, r0340, c 0050, s0040)

(K_61.00, r0350, c 0030, s0000)==(K.74.00.f, r0350, c 0050, s0030)

(K_61.00, r0350, c 0040, s0000)==(K.74.00.f, r0350, c 0050, s0040)

Given that such rules require identical data reported in K_61 and K_74 for reporting periods T-2 and T-3, it is not possible to disclose only two data templates representing the first (Q1) and the second quarter (Q2) in K_74, as suggested by EBA in Q&A 2025_7533. 

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming version of the Disclosure Pillar 3 framework.

Status
Rejected question