EBA · 2024_7092 Final Q&A

Consistency of Article 447(f) CRR and ITS on public disclosures with the mapping tool for the key metric LCR in KM1

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
447, para. f
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2024-05-22
Answered
2024-12-20
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Question

It is clear in article 447(f) of Regulation (EU) N0 575/2013 (CRR) and in the ITS on public disclosures by institutions under Part Eight of Regulation (EU) N0 575/2013 (annex II of Regulation (EU) 2021/637) that average LCR should be reported in KM1 (as well as average of liquidity buffer, outflows and inflows). However, in the mapping tool the references to the LCR numbers in KM1 are to LCR numbers in templates C72, C73, C74 and C76, which are the templates where the regular LCR is reported. The weighted average numbers for LCR are found in template LIQ1. So what is correct and what should be reported in KM1?

Background

It is not clear what should be reported in KM1

Answer

In accordance with article 447, point (f) of Regulation (EU) N0 575/2013 (CRR) and with the instructions of template EU KM1 in Annex II of Regulation (EU) 2021/637 (ITS on public disclosures by institutions under Part Eight of Regulation (EU) N0 575/2013) average values of LCR shall be reported in template EU KM1.

Original source: European Banking Authority, Q&A ID 2024_7092

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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