EBA consults on draft technical standards on disclosure for leverage ratio

24 October 2013

These standards will be part of the EU Single Rulebook in the banking sector and aim at harmonising disclosure of the leverage ratio across the EU by providing institutions with uniform templates and instructions. The consultation runs until 24 January, 2014.

These draft Implementing Technical Standards 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 set out in the ITS consists of four templates:

• a table which reconciles the figures of the leverage ratio denominator with those reported under the relevant accounting standards;
• a table which, among others, provides a breakdown of the leverage ratio denominator by exposure category;
• a table which provides a further breakdown of the leverage ratio denominator by group of counterparty;
• a table which provides qualitative information on leverage risk.

Comments can be sent to the EBA by 24 January, 2014. A public hearing for the three consultations will take place at the EBA premises on 16 December, 2013 from 10:00 to 13:00 UK time. The EBA is expected to submit these draft ITS to the European Commission by 30 June, 2014.

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