{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-X",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-X.json",
  "legislation": "eur/2014/680",
  "legislation_title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/X",
  "kind": "annex",
  "number": "X",
  "heading": "REPORTING ON LEVERAGE",
  "text": "LEVERAGE RATIO REPORTING TEMPLATES\nTemplate code\nTemplate code\nName of the template\nShort name\n47\nC 47.00\nLeverage ratio calculation\nLRCalc\n40\nC 40.00\nAlternative treatment of the exposure measure\nLR1\n41\nC 41.00\nOn- and Off-Balance Sheet items — Additional breakdown of exposures\nLR2\n42\nC 42.00\nAlternative definition of capital\nLR3\n43\nC 43.00\nAlternative breakdown of leverage ratio exposure measure components\nLR4\n44\nC 44.00\nGeneral information\nLR5\nC 40.00 — ALTERNATIVE TREATMENT OF THE EXPOSURE MEASURE (LR1)\nANNEX X Table 2: rows 1 - 28\nC 41.00 — ON- AND OFF-BALANCE SHEET ITEMS — ADDITIONAL BREAKDOWN OF EXPOSURES (LR2)\nANNEX X Table 3: rows 1 - 14\nC 42.00 — ALTERNATIVE DEFINITION OF CAPITAL (LR3)\nRow\nColumn\n010\n010\nCommon Equity Tier 1 capital — fully phased-in definition\n020\nCommon Equity Tier 1 capital — transitional definition\n030\nTotal own funds — fully phased-in definition\n040\nTotal own funds — transitional definition\n055\nAsset amount deducted — from CET1 items — fully phased-in definition\n065\nAsset amount deducted — from CET1 items — transitional definition\n075\nAsset amount deducted — from own funds items — fully phased-in definition\n085\nAsset amount deducted — from own funds items — transitional definition\nC 43.00 — ALTERNATIVE BREAKDOWN OF LEVERAGE RATIO EXPOSURE MEASURE COMPONENTS (LR4)\nANNEX X Table 5: rows 1 - 40\nC 44.00 — GENERAL INFORMATION (LR5)\nRow\nColumn\n010\n010\nInstitution's company structure\n020\nDerivatives treatment\n040\nInstitution type\nC 47.00 — LEVERAGE RATIO CALCULATION (LRCalc)\nANNEX X Table 7: rows 1 - 39",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2016/428 of 23 March 2016 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards the reporting of the Leverage Ratio (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/X",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}