Reporting of items deducted from T1 in RWA columns in C43 (Breakdown of LR Measure)

It is not clear from the instructions whether items deducted from T1 should be included in the columns dedicated to RWAs in C43.

According to Q&A 2013_584 , assets that are deducted from own funds but cannot be categorised otherwise should be included in the row {290} of the C 43.00 template (LR4) even if such a categorisation is not required for determining risk-based own funds requirements. This is in line with the instructions for row 0290 of C 43.00.b and C 43.00.c, where the paragraph “Institutions shall report assets that are deducted from the own funds (e.g. intangibles) but cannot be categorised otherwise here, even if such a categorisation is not required for determining risk-based own funds requirements in columns {*; 0030} and {*; 0040}” has been added only to columns 0010 and 0020. Therefore, it follows that those items are included in columns 0010 and 0020 of C 43.00.b and C 43.00.c respectively but not in columns 0030 and 0040 of C 43.00.b and C 43.00.c respectively. In addition, we would like to confirm that those ítems can be any of the following: items deducted due to prudential filters, items deducted according to articles 36 to 47 or 56 to 60 of the CRR, items deducted that could alternatively be subject to a 1250% RW.