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As part of the EU Single Rulebook in the banking sector, these standards aim at harmonising reporting and disclosure of the leverage ratio across the EU by providing institutions with uniform templates and instructions.
The EBA final draft ITS on leverage ratio disclosure include all items relevant for leverage ratio disclosure. The disclosure framework set out in the ITS consists of four templates:
Compared to the version submitted by the EBA to the EU Commission on 5 June 2014, the version published has been slightly updated to reflect the changes introduced by the Commission's Delegated Act on the leverage ratio while ensuring consistency with the reporting templates.
In the same vein, the review of the existing reporting templates structure has been made in line with the new requirements in the Delegated Act . The amendments will, on aggregate, lead to a reduction in size, with as a result a lower number of cells. Validation rules, data point model (DPM) and XBRL taxonomies reflecting the amended templates are being finalised and will be published at a later stage.
The draft ITS will become applicable as of the day following their publication in the Official Journal of the European Union.
EBA/ITS/2015/03 Final Draft ITS amending ITS on LR Reporting
Annex 1 - ITS on reporting for the LR templates
Annex 2 - ITS on reporting for the LR instructions
EBA/ITS/2014/04rev1 Final Draft ITS amending ITS on LR Disclosure
Annex 1 - ITS on disclosure for the LR templates
Annex 2 - ITS on disclosure for the LR instructions