{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.1/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-1/division-1/division-1.1/division-2.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/XI/part/1/division/1/division/1.1/division/2",
  "kind": "division",
  "number": "2",
  "heading": "Overall, the framework consists of six templates:",
  "text": "C47.00: Leverage Ratio Calculation (LRCalc): Leverage ratio calculation;\nC40.00: Leverage Ratio Template 1 (LR1): Alternative treatment of the exposure measure;\nC41.00: Leverage Ratio Template 2 (LR2): On and off-balance sheet items – additional breakdown of exposures;\nC42.00: Leverage Ratio Template 3 (LR3): Alternative definition of capital;\nC43.00: Leverage Ratio Template 4 (LR4): Breakdown of leverage ratio exposure measure components; and\nC44.00: Leverage Ratio Template 5 (LR5): General information.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2018/1627 of 9 October 2018 amending Implementing Regulation (EU) No 680/2014 as regards prudent valuation for supervisory reporting (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/XI/part/1/division/1/division/1.1/division/2",
    "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."
}