EBA publishes final standards on disclosure of leverage ratio

05 June 2014

The EBA published its final draft ITS on disclosure for the leverage ratio. These will be part of the EU Single Rulebook and aim at harmonising disclosure of the leverage ratio across the EU by providing institutions with uniform templates and instructions.

These draft ITS include all the items that are relevant for disclosure under the provisions set out in the Capital Requirements Regulation (CRR) and are aligned, as much as possible, with the Basel disclosure framework. The disclosure framework consists of four templates:

• a table reconciling the figures of the leverage ratio denominator with those reported under the relevant accounting standards;
• a table providing a breakdown of the leverage ratio denominator by exposure category;
• a table providing a further breakdown of the leverage ratio denominator by group of counterparty;
• a table with qualitative information on leverage risk.

These final ITS have been developed in accordance with Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 (CRR) on prudential requirements for credit institutions and investment firms.

The European Commission has been empowered to enact a delegated act to change the calculation of the leverage ratio (Article 456(1)(j) of the CRR) before disclosure begins as of 1 January 2015.

Press release

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