EBA · 2013_266 Final Q&A

January and February 2014 figures for the Q1 2014 leverage ratio reporting

Name: January and February 2014 figures for the Q1 2014 leverage ratio reporting: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: Article 394 (4)
Topic: Supervisory reporting - Leverage ratio
Submitted by: Consultancy firm
Submitted: 2013-09-19
Answered: 2014-02-14
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

Does the leverage ratio Q1 2014 reporting should include January 2014 and February 2014 data

Background

According to “EBA FINAL draft Implementing Technical” published on 26/07/2013, the first quaterly reporting period is Q1 2014 with the first reporting date being 31.03.2014. The template “C 45.00 - LEVERAGE RATIO CALCULATION (LRCalc)” requires data to be reported for each month of the current reporting quarter. This means that exposures and own funds must be calculated for each month within this quarter. Is there an exception for the first quarter 2014 so that this monthly information only needs to be delivered for March 2014 or must this template also include information on the months January 2014 and February 2014?

Answer

The first data submission should include the end-of-month data for Q1 2014 (i.e. January 2014, February 2014 and March 2014) unless the derogation of Article 499(3) of Regulation (EU) No 575/2013 (CRR) applies.

Original source: European Banking Authority, Q&A ID 2013_266

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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