The European Banking Authority published its final draft Implementing Technical Standards (ITS) on disclosure for the leverage ratio.
These draft ITS include all the items that are relevant for leverage ratio disclosure under EU bank rules, in line with the Basel disclosure framework. The disclosure framework offers four templates:
- a template reconciling the figures of the leverage ratio denominator with those reported under the relevant accounting standards;
- a template providing, a breakdown of the leverage ratio denominator by exposure category;
- a template providing a further breakdown of the leverage ratio denominator by group of counterparty;
- a template with qualitative information on leverage risk.
In particular the first template is very useful: it offers a reconciliation with the accounting.