Amendments to credit institutions’ supervisory reporting of the leverage ratio
The European Commission adopted on 23 March 2016 Regulation (EU) 2016/428 as the Implementing Technical Standard (ITS) for the supervisory reporting of the leverage ratio (LR). The Regulation was published in the Official Journal (OJ) of the European Union on 31 March 2016. The ITS reporting requirements apply to credit institutions.
For reporting according to the amended ITS, the first reporting reference date is 30 September 2016. The reporting frequency for the data is quarterly, as before. The reporting dates are 12 May, 11 August, 11 November, and 11 February.
Template C45.00 (COREP Leverage Ratio) under the ITS is replaced by template C47.00 (COREP Leverage Ratio Con). Template C46.00 (COREP Leverage Ratio) is discontinued. In addition, minor changes will be made to templates C40.00–C44.00 (COREP Leverage Ratio).
The specifications for ITS templates C40.00–C47.00 are included in the EBA XBRL taxonomy version 2.2.1 and Data Point Model (DPM), version 2.4.1.1.
An updated reporting application for LR reporting will become available for downloading in the Jakelu Distribution Service in September.
- Commission Implementing Regulation (pdf)
- COREP reporting instructions by template
- EBA press releases on the XBRL taxonomy and the Data Point Model (DPM) for reporting under the Technical Implementing Standards
For further information, please contact
Harriet Uusi-Äijö, Analyst, tel. +358 10 831 5274 or harriet.uusi-aijo(at)fiva.fi