EBA · 2021_5782 Rejected question

Elaboration of the template EU LIQ2 using supervisory data EBA/ITS/2020/04 - Annex XIII - Template EU LIQ2: Net Stable Funding Ratio

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Article 451a(3)
Topic
Transparency and Pillar 3
Submitted by
Consultancy firm
Submitted
2021-03-17
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Question

There seems to be inconsistencies at the level of the mapping tool for the elaboration of the template EU LIQ2 using superviosry data: specifically, while in CoRep templates C80 and C81 the assets/liabilities with no maturity are included in the "less than 6 months maturity" band, in the disclosure template these items are requested separately. This is inconsistent with the indications provided by the mapping tool: can the mapping tool be ignored?

Background

The amending regulation (EU) No 2019/876 (‘CRR2') introduced new disclosure requirements for institutions, and a mandate for the EBA to implement them in a way that conveys sufficiently comprehensive and comparable information for market participants to assess the risk profiles of institutions (Article 434a of the CRR2). The new ITS (EBA/ITS/2020/04) aim to reinforce market discipline, by increasing consistency and comparability of institutions' public disclosures, and to implement the CRR2 regulatory changes in alignment with the revised Basel Pillar 3 standards. The all-inclusive ITS provide a complete Pillar 3 disclosure framework that seeks to facilitate its implementation by institutions and to improve clarity for users of information. Furthermore, the disclosure ITS have been developed fostering consistency with supervisory reporting, and a mapping tool between quantitative disclosure data and reporting (as per DPM 3.0) is provided in order to facilitate compliance by institutions
No answer published yet.

Original source: European Banking Authority, Q&A ID 2021_5782

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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