EBA · 2022_6631 Final Q&A

Reporting of central bank exposures - C 40.00

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Annex XI – Instructions for reporting on leverage
Topic
Supervisory reporting - Leverage ratio
Submitted by
Credit institution
Submitted
2022-11-07
Answered
2023-04-28
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Is the intention of data points {row 0090;col 0010} and {row 0090;col 0020} to exclude central bank claims given individual disclosure in {row 0380;col 0010} under taxonomy 3.0 guidance?

Background

C 40.00 requires the disclosure of accounting balance sheet values (net and gross of netting/CRM) in columns 0010 and 0020 respectively. Given the Annex XI instructions do not specifically exclude central bank claims from inclusion in row 0090, this would result in the assets being disclosed twice in the same template (both in rows 0090 and 0380). No validation rule exists on data point {row 0410; col 0010} requiring the sum of data points above to total to this balance, thus the current double count of central bank claims is not a blocker for COREP submission.

Answer

According to the instructions in Annex XI of the Regulation (EU) 2021/451, the intention of template C 40.00 is to show an alternative treatment of derivatives, SFTs, off-balance sheet items, exempted public sector investments and exempted exposures to promotional loans. Consequently, the template provides a breakdown of individual items, including central bank exposures. As it is neither the intention of template C 40.00 to report the total assets in row 0410, col 0010 as a sum of the data points above nor to calculate the leverage ratio exposure measure based on template C 40.00, no double counting of central bank exposures for the purpose of calculating the leverage ratio applies. Consequently, central bank exposures need to be reported in rows 0090 and 0380 in line with the applicable reporting instructions.

Original source: European Banking Authority, Q&A ID 2022_6631

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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