Reporting additional leverage ratio exposure amount in accordance with Article 3 CRR in C43.00

Where should additional leverage ratio exposure amount in accordance with Article 3 CRR be reported in Leverage ratio template C43.00?

In EBA framework 4.0 a separate row was added in Leverage ratio template C47.00 for the cases where an institution decided to add additional leverage ratio exposure measure in accordance with Article 3 CRR. EBA validation rule v4456_m links the leverage ratio exposure measure reported in template C47.00 with the leverage ratio exposures measure reported in template C43.00. In template C43.00 there is however no separate row for the application of Article 3 CRR. Additionally, template C43.00 is set up to include the off-balance sheet items, derivatives, SFTs and trading book items in rows 0010-0070 and the other non-trading book exposures in rows 0080-0300. If the institution’s application of additional leverage ratio exposure amount in accordance with Article 3 relates to off-balance exposure and for that reason the institution reports it in row 0010 template C43.00, this creates an issue with EBA validation rule v4448_m. EBA guidance on where in template C43.00 to report additional leverage ratio exposure measure in accordance with Article 3 CRR would be helpful, for instance whether by default it should be reported on row 0290 ‘Other exposures’?