The European Banking Authority (EBA) has published final draft implementing technical standards (ITS) relating to the disclosure of the leverage ratio under article 451(2) of the Capital Requirements Regulation (CRR). The EBA has also published the following 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; and
- a table with qualitative information on leverage risk.
The EBA has also published a press release confirming that it has submitted these technical standards to the European Commission for adoption in the form of EU Regulations.