QA2020-121 - reporting of the countercyclical buffer

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Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents LDR-–-Reconciliation-of-granular-and-aggregate-reports
Taxonomy -
Unique Identifier

QA2020-121

Question


With regard to reporting of the countercyclical buffer on tab T02.00 of the LDR: which country specific countercyclical buffer rate are to be used for the calculation of the fully loaded amount of the buffer: the ones that are currently applicable (in this way the fully loaded amount will equal the transitional amount) or the ones that are officially communicated but will become applicable in future periods?


Response


The countercyclical buffer requirement to be reported is the one applicable at the reference date of the report (i.e. 31/12/2019).