# 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), Division 27: Template LR3 provides information on the capital measures needed for the review of Article 511 of the CRR.

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

Row and column
Legal references and instructions
{010;010}
Common Equity Tier 1 capital – fully phased-in definition
Article 50 of the CRR
This is the amount of CET1 capital as defined in Article 50 of the CRR, without taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR.
{020;010}
Common Equity Tier 1 capital – transitional definition
Article 50 of the CRR
This is the amount of CET1 capital as calculated defined in Article 50 of the CRR, after taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR.
{030;010}
Total own funds – fully phased-in definition
Article 72 of the CRR
This is the amount of own funds as defined in Article 72 of the CRR, without taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR.
{040;010}
Total own funds – transitional definition
Article 72 of the CRR
This is the amount of own fund as defined in Article 72 of the CRR, after taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR.
{055;010}
Asset amount deducted – from CET1 items – fully phased-in definition
It includes the amount of regulatory adjustments to CET1 items that adjust the value of an asset and which are required by:
Articles 32 to 35 of the CRR, or
Articles 36 to 47 of the CRR,
as applicable
Institutions shall take into account the exemptions, alternatives and waivers to such deductions laid down in Articles 48, 49 and 79 of the CRR, without taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR. To avoid double counting, institutions shall not report adjustments already applied pursuant to Article 111 of the CRR when calculating the exposure value in {LRCalc;10;10} to {LRCalc;260;10}, nor shall they report any adjustment that does not deduct the value of a specific asset.
As these adjustments reduce the total own funds, they shall be reported as a negative figure.
{065;010}
Asset amount deducted – from CET1 items – transitional definition
It includes the amount of regulatory adjustments from CET1 that adjust the value of an asset and which are required by:
Articles 32 to 35 of the CRR, or
Articles 36 to 47 of the CRR,
as applicable.
Institutions shall take into account the exemptions, alternatives and waivers to such deductions laid down in Articles 48, 49 and 79 of the CRR, in addition taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR. To avoid double counting, institutions shall not report adjustments already applied pursuant to Article 111 of the CRR when calculating the exposure value in {LRCalc;10;10} to {LRCalc;260;10}, nor shall they report any adjustment that does not deduct the value of a specific asset.
As these adjustments reduce the total own funds, they shall be reported as a negative figure.
{075;010}
Asset amount deducted – from own funds items – fully phased-in definition
It includes the amount of regulatory adjustments from own funds items that adjust the value of an asset and which are required by:
Articles 32 to 35 of the CRR, or
Articles 36 to 47 of the CRR, or
Articles 56 to 60 of the CRR, or
Articles 66 to 70 of the CRR,
as applicable.
Institutions shall take into account the exemptions, alternatives and waivers to such deductions laid down in Articles 48, 49 and 79 of the CRR, without taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR. To avoid double counting, institutions shall not report adjustments already applied pursuant to Article 111 of the CRR when calculating the exposure value in rows {LRCalc;10;10} to {LRCalc;260;10}, nor shall they report any adjustment that does not deduct the value of a specific asset.
As these adjustments reduce the total own funds, they shall be reported as a negative figure.
{085,010}
Asset amount deducted – from own funds items – transitional definition
It includes the amount of regulatory adjustments from own funds items that adjust the value of an asset and which are required by:
Articles 32 to 35 of the CRR, or
Articles 36 to 47 of the CRR, or
Articles 56 to 60 of the CRR, or
Articles 66 to 70 of the CRR,
as applicable.
Institutions shall take into account the exemptions, alternatives and waivers to such deductions laid down in Articles 48, 49 and 79 of the CRR, in addition taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR. To avoid double counting, institutions shall not report adjustments already applied pursuant to Article 111 of the CRR when calculating the exposure value in {LRCalc;10;10} to {LRCalc;260;10}, nor shall they report any adjustment that does not deduct the value of a specific asset.
As these adjustments reduce the total own funds, they shall be reported as a negative figure.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XI/part/2/division/7/division/27 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XI/part-2/division-7/division-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.