As part of the EU Single Rulebook in the banking sector, these standards aim at harmonising reporting of the LCR across the EU by providing credit institutions with uniform templates and instructions.

 

The updated EBA final draft ITS on reporting on liquidity coverage ratio issued today include new templates and instructions for credit institutions so as to capture all the necessary LCR items and to adequately ensure a supervisory reporting of the LCR according to the Commission's Delegated Act. In addition, the ITS outline all the necessary steps needed for the calculation of the ratio.

 

These new templates and instructions will only be applicable to credit institutions and not to investment firms who will continue reporting the LCR items using the current instructions and templates. However, credit institutions will start reporting using the new instructions and templates only as of the application date of the amended technical standards, which will be specified in their final publication in the EU Official Journal.

 

For informative purposes only, the EBA is also publishing an excel-based "LCR calculation tool", which is not part of the ITS and, therefore, will not have any legal value for reporting purposes.

Validation rules, data point model (DPM) and XBRL taxonomies reflecting the amended templates are being finalised and will be published at a later stage.

 

Press release

Final draft ITS amending ITS on LCR_Reporting

Annexes

LCR_Calculation Tool