EBA · 2025_7315 Rejected question

RWA in COREP C43

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430, para. 7
Topic
Supervisory reporting - Leverage ratio
Submitted by
Credit institution
Submitted
2025-01-23

Question

In COREP C43, which RWA should be reported? In particular, should RWA be reported with or without taking into account the derogations (transitional measures) impacting RWA in CRR3?

Background

According to the COREP instructions (EBA final draft ITS EBA-ITS/2024/06 of 9/7/2024; Annex XI Leverage) for C43, paragraph 26:  26.         In order to be consistent with the leverage ratio exposure values, the risk-weighted exposure amounts shall also be reported fully phased in. The output floor adjustments will not be taken into account for the purpose of this template. Based on the last sentence, it is clear that the unfloored RWA amount U-TREA should be reported. However, it is not clear whether the derogations (transitional measures) foreseen in CRR3 should or should not be taken into account.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7315

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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