On June 15, 2015, the European Banking Authority published two final draft Implementing Technical Standards under the Capital Requirements Regulation on the leverage ratio for EU firms with regards to disclosure and supervisory reporting. These include amendments and updates to templates used for supervisory reporting and instructions to update the leverage ratio disclosure and reporting framework. The final draft ITS on reporting aim to encourage the harmonization of reporting and disclosure of the leverage ratio across the European Union, as consistent reporting requirements in all member states facilitate the comparability of data as well as cross-border supervision. The final draft ITS will enter into force following their publication in the Official Journal of the European Union.
The final draft ITS are available at: http://www.eba.europa.eu/documents/10180/1113844/EBA-ITS-2015- 03+Final+Draft+ITS+amending+ITS+on+LR+Reporting.pdf; and http://www.eba.europa.eu/documents/10180/717567/EBA-ITS- 2014-04-rev1+%28Final+Draft+ITS+amending+ITS+on+LR+Disclosure%29.pdf