EBA · 2014_827 Final Q&A

Leverage Ratio, form 46.00

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - Leverage ratio
Submitted by
Consultancy firm
Submitted
2014-02-10
Answered
2014-08-22
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

In the taxonomy, it seems that we have an open fact set on the cell Line 160 column 02. Although this cell is not mentioned in the ITS (only cells 160;1 and 160;3 seems to appear in the ITS). => May you confirm if the EBA expects or not to receive a fact for cell 160;2? => Will the ITS or the Taxonomy be updated accordingly?

Background

{160; 1} Memo item: Inclusion factor – Financial sector entities The fraction as determined in paragraph 37 {160; 3} Memo item: Inclusion factor – Commercial entities The fraction as determined in paragraph 38

Answer

No reporting is expected for the cell in row 160, column 020 of C 46.00 as no inclusion factor for securitisation entities is applied to the exposures of these entities (i.e., different from financial sector entities and commercial entities, the exposures of securitisation entities, which are reported in rows 010 to 120, are not to be weighted by any inclusion factor). The DPM and taxonomy will be corrected accordingly.

Original source: European Banking Authority, Q&A ID 2014_827

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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