The European Banking Authority (EBA) has published final draft implementing technical standards on supervisory reporting of the liquidity coverage ratio (LCR) for EU credit institutions. The main features of the ITS are the following two annexes:

  • Annex XXIV which includes new liquidity coverage templates for credit institutions according to Commission Delegated Regulation (EU) 2015/61 (LCR delegated act); and
  • Annex XXV which includes instructions for the new liquidity coverage templates for credit institutions in Annex XXIV according to the LCR delegated act.

The new templates and instructions within the ITS 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 ITS, which will be specified in their final publication in the Official Journal of the EU.

View EBA issues amended technical standards on reporting of liquidity coverage ratio, 24 June 2015