Commission Implementing Regulation (EU) 2016/200 of 15 February 2016 laying down implementing technical standards with regard to disclosure of the leverage ratio for institutions, according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance) (revoked)
EU Regulation 2016/200 · Adopted 15 February 2016 · Extends to United Kingdom
Commission Implementing Regulation (EU) 2016/200
of 15 February 2016
laying down implementing technical standards with regard to disclosure of the leverage ratio for institutions, according to Regulation (EU) No 575/2013 of the European Parliament and of the Council
(Text with EEA relevance) (revoked)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations to the whole text
Textual amendments
- F1
Regulation revoked (1.1.2022) by The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(2)(fa) (as inserted by S.I. 2021/1376, regs. 1(2), 32(7)(a)(ii))
Contents
- 1Disclosure of the leverage ratio and application of Article 499(2) of Regulation (EU) No 575/2013 Repealed
- 2Change of the decision on which leverage ratio to disclose Repealed
- 3Breakdown of the leverage ratio total exposure measure Repealed
- 4Reconciliation of leverage ratio to published financial statements Repealed
- 5Disclosure of the amount of derecognised fiduciary items Repealed
- 6Disclosure of qualitative information on risk of excessive leverage and factors impacting the leverage ratio Repealed
- 7Entry into force Repealed
- Signature
- Annex I Repealed
- CRR Leverage Ratio — Disclosure Template Repealed
- CRR Leverage Ratio — Disclosure Template Repealed
- Annex II: INSTRUCTIONS FOR THE COMPLETION OF THE TEMPLATES IN ANNEX I Repealed
- Part 1: GENERAL INSTRUCTIONS Repealed
- Conventions and reference data Repealed
- Conventions Repealed
- 1Division 1 Repealed
- 2Division 2 Repealed
- 3Division 3 Repealed
- 4Division 4 Repealed
- Reference data Repealed
- 5Division 5 Repealed
- 6Division 6 Repealed
- 7In the cell ‘Level of application’ institutions shall indicate the level of application that forms the basis for the data provided in the templates. When completing this cell institutions shall select one of the following: Repealed
- Reference data Repealed
- 8For the purposes of this annex and related templates the following abbreviations are used: Repealed
- Part 2: TEMPLATE-SPECIFIC INSTRUCTIONS Repealed
- Template LRSum: Summary reconciliation of accounting assets and leverage ratio exposures Repealed
- 9Institutions shall apply the instructions provided in this section in order to complete template LRSum of Annex I. Repealed
- Template LRCom: Leverage ratio common disclosure Repealed
- 10Institutions shall apply the instructions provided in this section in order to complete template LRCom of Annex I. Repealed
- Template LRSpl: Split-up of on-balance sheet exposures (excluding derivatives and SFTs) Repealed
- 11Institutions shall apply the instructions provided in this section in order to complete template LRSpl of Annex I. Repealed
- Template LRQua: Free format text boxes for disclosure on qualitative items Repealed
- 12Institutions shall complete template LRQua of Annex I by applying the following. Repealed
1Disclosure of the leverage ratio and application of Article 499(2) of Regulation (EU) No 575/2013F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2Change of the decision on which leverage ratio to discloseF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3Breakdown of the leverage ratio total exposure measureF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4Reconciliation of leverage ratio to published financial statementsF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5Disclosure of the amount of derecognised fiduciary itemsF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6Disclosure of qualitative information on risk of excessive leverage and factors impacting the leverage ratioF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7Entry into forceF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CRR Leverage Ratio — Disclosure TemplateF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CRR Leverage Ratio — Disclosure TemplateF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7In the cell ‘Level of application’ institutions shall indicate the level of application that forms the basis for the data provided in the templates. When completing this cell institutions shall select one of the following:F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8For the purposes of this annex and related templates the following abbreviations are used:F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9Institutions shall apply the instructions provided in this section in order to complete template LRSum of Annex I.F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10Institutions shall apply the instructions provided in this section in order to complete template LRCom of Annex I.F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11Institutions shall apply the instructions provided in this section in order to complete template LRSpl of Annex I.F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12Institutions shall complete template LRQua of Annex I by applying the following.F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .