{
  "url": "https://openlegislation.uk/eu-regulation-2016-200",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-200.json",
  "id": "eur/2016/200",
  "title": "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)",
  "short_title": "Regulation (EU) 2016/200 laying down implementing technical standards with regard to disclosure of the…",
  "long_title": "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)",
  "citation": "EU Regulation 2016/200",
  "type": "eur",
  "year": "2016",
  "number": "200",
  "version": "current",
  "date": "2016-02-15",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Disclosure of the leverage ratio and application of Article 499(2) of Regulation (EU) No 575/2013",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Change of the decision on which leverage ratio to disclose",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Breakdown of the leverage ratio total exposure measure",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Reconciliation of leverage ratio to published financial statements",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Disclosure of the amount of derecognised fiduciary items",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Disclosure of qualitative information on risk of excessive leverage and factors impacting the leverage ratio",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/I/division/1",
      "kind": "division",
      "number": null,
      "heading": "CRR Leverage Ratio — Disclosure Template",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-I/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/2",
      "kind": "division",
      "number": null,
      "heading": "CRR Leverage Ratio — Disclosure Template",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-I/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "INSTRUCTIONS FOR THE COMPLETION OF THE TEMPLATES IN ANNEX I",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/II/part/1",
      "kind": "part",
      "number": "1: GENERAL INSTRUCTIONS",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/part/1/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Conventions and reference data",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.1",
      "kind": "division",
      "number": "1.1",
      "heading": "Conventions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.1/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-1/division-1/division-1.1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1/division/1.1"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.1/division/2",
      "kind": "division",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-1/division-1/division-1.1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1/division/1.1"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.1/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-1/division-1/division-1.1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1/division/1.1"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.1/division/4",
      "kind": "division",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-1/division-1/division-1.1/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1/division/1.1"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.2",
      "kind": "division",
      "number": "1.2",
      "heading": "Reference data",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.2/division/5",
      "kind": "division",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-1/division-1/division-1.2/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1/division/1.2"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.2/division/6",
      "kind": "division",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-1/division-1/division-1.2/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1/division/1.2"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.2/division/7",
      "kind": "division",
      "number": "7",
      "heading": "In 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:",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-1/division-1/division-1.2/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1/division/1.2"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.3",
      "kind": "division",
      "number": "1.3",
      "heading": "Reference data",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1"
    },
    {
      "path": "annex/II/part/1/division/1/division/1.3/division/8",
      "kind": "division",
      "number": "8",
      "heading": "For the purposes of this annex and related templates the following abbreviations are used:",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-1/division-1/division-1.3/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/1/division/1/division/1.3"
    },
    {
      "path": "annex/II/part/2",
      "kind": "part",
      "number": "2: TEMPLATE-SPECIFIC INSTRUCTIONS",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/part/2/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Template LRSum: Summary reconciliation of accounting assets and leverage ratio exposures",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/2"
    },
    {
      "path": "annex/II/part/2/division/2/division/9",
      "kind": "division",
      "number": "9",
      "heading": "Institutions shall apply the instructions provided in this section in order to complete template LRSum of Annex I.",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-2/division-2/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/2/division/2"
    },
    {
      "path": "annex/II/part/2/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Template LRCom: Leverage ratio common disclosure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/2"
    },
    {
      "path": "annex/II/part/2/division/3/division/10",
      "kind": "division",
      "number": "10",
      "heading": "Institutions shall apply the instructions provided in this section in order to complete template LRCom of Annex I.",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-2/division-3/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/2/division/3"
    },
    {
      "path": "annex/II/part/2/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Template LRSpl: Split-up of on-balance sheet exposures (excluding derivatives and SFTs)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/2"
    },
    {
      "path": "annex/II/part/2/division/4/division/11",
      "kind": "division",
      "number": "11",
      "heading": "Institutions shall apply the instructions provided in this section in order to complete template LRSpl of Annex I.",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-2/division-4/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/2/division/4"
    },
    {
      "path": "annex/II/part/2/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Template LRQua: Free format text boxes for disclosure on qualitative items",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/2"
    },
    {
      "path": "annex/II/part/2/division/5/division/12",
      "kind": "division",
      "number": "12",
      "heading": "Institutions shall complete template LRQua of Annex I by applying the following.",
      "url": "https://openlegislation.uk/eu-regulation-2016-200/annex-II/part-2/division-5/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/part/2/division/5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/200",
    "retrieved_at": "2026-10-31T17:50:30.853659+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."
}