# 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), Annex X: REPORTING ON LEVERAGE

Extent: E+W+S+N.I.

LEVERAGE RATIO REPORTING TEMPLATES
Template code
Template code
Name of the template
Short name
47
C 47.00
Leverage ratio calculation
LRCalc
40
C 40.00
Alternative treatment of the exposure measure
LR1
41
C 41.00
On- and Off-Balance Sheet items — Additional breakdown of exposures
LR2
42
C 42.00
Alternative definition of capital
LR3
43
C 43.00
Alternative breakdown of leverage ratio exposure measure components
LR4
44
C 44.00
General information
LR5
C 40.00 — ALTERNATIVE TREATMENT OF THE EXPOSURE MEASURE (LR1)
ANNEX X Table 2: rows 1 - 28
C 41.00 — ON- AND OFF-BALANCE SHEET ITEMS — ADDITIONAL BREAKDOWN OF EXPOSURES (LR2)
ANNEX X Table 3: rows 1 - 14
C 42.00 — ALTERNATIVE DEFINITION OF CAPITAL (LR3)
Row
Column
010
010
Common Equity Tier 1 capital — fully phased-in definition
020
Common Equity Tier 1 capital — transitional definition
030
Total own funds — fully phased-in definition
040
Total own funds — transitional definition
055
Asset amount deducted — from CET1 items — fully phased-in definition
065
Asset amount deducted — from CET1 items — transitional definition
075
Asset amount deducted — from own funds items — fully phased-in definition
085
Asset amount deducted — from own funds items — transitional definition
C 43.00 — ALTERNATIVE BREAKDOWN OF LEVERAGE RATIO EXPOSURE MEASURE COMPONENTS (LR4)
ANNEX X Table 5: rows 1 - 40
C 44.00 — GENERAL INFORMATION (LR5)
Row
Column
010
010
Institution's company structure
020
Derivatives treatment
040
Institution type
C 47.00 — LEVERAGE RATIO CALCULATION (LRCalc)
ANNEX X Table 7: rows 1 - 39

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/X (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-X
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.