EBA · 2014_1564 Final Q&A

Reporting of % values in LE reports

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
394
Topic
Supervisory reporting - Large Exposures
Submitted by
Competent authority
Submitted
2014-10-21
Answered
2017-04-07
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

What is the correct reporting value of % in LE templates?

Background

According to instructions in Annex IX an institution shall report on template C 28.00, column 350 a % of eligible capital (for the purpose of assessment of compliance with LE limits). But DPM model requires for the same column "LE exposure value after application of exemptions and CRM divided by eligible capital" - that means that an indices/ratios between exposures and own funds (not %!) are reported. So reported values in column 350 (C 28.00) are actually indices/ratios not percentages (as required by the instructions).

Answer

In first level reporting between the reporting institutions and the NCA, the correct expression of a percentage value depends on technical format used for supervisory reporting (XBRL-format or other). In second level reporting between NCAs and EBA, the technical terms of DPM and especially the file-format XBRL are given by EBA in filing-rules (see https://www.eba.europa.eu/documents/10180/1739095/EBA+Filing+Rules+v4.2.pdf/431625c9-c85c-497c-8e44-d0bdf7ac0d1b for the most recent version (version 4.2) of the filing rules). According to those filing rules, rates, percentages and ratios must be reported using decimal notation rather than being reported in percentages where the value has been multiplied by 100 (e.g. 9.31% must be reported as 0.0931).

Original source: European Banking Authority, Q&A ID 2014_1564

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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