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.
Answer
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”.