Question ID
2025_7315
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Leverage ratio
Article
430
Paragraph
7
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
Article/Paragraph
Annex XI, paragraph 26
Type of submitter
Credit institution
Subject matter
RWA in COREP C43
Question

In COREP C43, which RWA should be reported? In particular, should RWA be reported with or without taking into account the derogations (transitional measures) impacting RWA in CRR3?

Background on the question

According to the COREP instructions (EBA final draft ITS EBA-ITS/2024/06 of 9/7/2024; Annex XI Leverage) for C43, paragraph 26: 
26.         In order to be consistent with the leverage ratio exposure values, the risk-weighted exposure amounts shall also be reported fully phased in. The output floor adjustments will not be taken into account for the purpose of this template.

Based on the last sentence, it is clear that the unfloored RWA amount U-TREA should be reported. However, it is not clear whether the derogations (transitional measures) foreseen in CRR3 should or should not be taken into account.

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the issue it deals with is already explained or addressed in ITS on supervisory reporting.

For further information on the purpose of this tool and on how to submit questions, please see “Additional background and guidance for asking questions”.

Status
Rejected question