On 5 June 2014, the EBA published final draft ITS on disclosure for the leverage ratio under the CRR. Once adopted by the European Commission, the ITS will be directly applicable across the EU. The European Commission has the power to change the calculation of the leverage ratio before disclosure of the ratio begins on 1 January 2015. The EBA therefore states that the final draft ITS are general in nature and that the templates and instructions may be subject to change.

The final draft ITS are available at:

http://www.eba.europa.eu/documents/10180/717567/EBA-ITS-2014-04+%28Fina l+Draft+ITS+leverage+ratio+disclosure%29.pdf.