{
  "url": "https://openlegislation.uk/eu-regulation-2016-428/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-428/annex-I.json",
  "legislation": "eur/2016/428",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/428 of 23 March 2016 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards the reporting of the Leverage Ratio (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-428",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": null,
  "text": "ANNEX X\nREPORTING ON LEVERAGE\nLEVERAGE RATIO REPORTING TEMPLATES\nTemplate code\nTemplate code\nName of the template\nShort name\n47\nC 47.00\nLeverage ratio calculation\nLRCalc\n40\nC 40.00\nAlternative treatment of the exposure measure\nLR1\n41\nC 41.00\nOn- and Off-Balance Sheet items — Additional breakdown of exposures\nLR2\n42\nC 42.00\nAlternative definition of capital\nLR3\n43\nC 43.00\nAlternative breakdown of leverage ratio exposure measure components\nLR4\n44\nC 44.00\nGeneral information\nLR5\nC 40.00 — ALTERNATIVE TREATMENT OF THE EXPOSURE MEASURE (LR1)\nRow\nColumn\n010\n020\n040\n050\n070\n075\n085\n120\nAccounting balance sheet value\nAccounting value assuming no netting or other CRM\nAdd-on for SFTs\nAdd-on under the mark-to market method (assuming no netting or other CRM)\nNotional amount/ nominal value\nCapped notional amount\nCapped notional amount (same reference name)\nLeverage ratio exposure amount hypothetically exempted\n010\nDerivatives\n020\nCredit derivatives (protection sold)\n030\nCredit derivatives (protection sold), which are subject to a close out clause\n040\nCredit derivatives (protection sold), which are not subject to a close out clause\n050\nCredit derivatives (protection bought)\n060\nFinancial derivatives\n070\nSFTs covered by a master netting agreement\n080\nSFTs not covered by a master netting agreement\n090\nOther assets\n100\nLow-risk off-balance sheet items under the RSA; of which:\n110\nRevolving retail exposures; of which\n120\nUnconditionally cancellable credit cards commitments\n130\nNon revolving unconditionally cancellable commitments\n140\nMedium/low risk off-balance sheet items under the RSA\n150\nMedium risk off-balance sheet items under the RSA\n160\nFull risk off-balance sheet items under the RSA\n170\n(memo item) Drawn amount of revolving retail exposures\n180\n(memo item) Drawn amounts on unconditionally cancellable credit cards commitments\n190\n(memo item) Drawn amounts on non-revolving unconditionally cancellable commitments\n210\nCash collateral received in derivatives transactions\n220\nReceivables for cash collateral posted in derivatives transactions\n230\nSecurities received in an SFT that are recognised as an asset\n240\nSFT cash conduit lending (cash receivables)\n250\nExposures that can benefit from treatment under Article 113(6) of the CRR\n260\nExposures that meet the conditions in points (a) to (c) of Article 429(14) of the CRR\nC 41.00 — ON- AND OFF-BALANCE SHEET ITEMS — ADDITIONAL BREAKDOWN OF EXPOSURES (LR2)\nRow\nColumn\n010\n020\n030\nOn- and off- balance sheet exposures (SA exposures)\nOn- and off- balance sheet exposures (IRB exposures)\nNominal value\n010\nTotal on- and off-balance sheet exposures belonging to the non-trading book as well as exposures of the trading book subject to counterparty credit risk (breakdown in accordance with the risk weight):\n020\n= 0 %\n030\n> 0 % and ≤ 12 %\n040\n> 12 % and ≤ 20 %\n050\n> 20 % and ≤ 50 %\n060\n> 50 % and ≤ 75 %\n070\n> 75 % and ≤ 100 %\n080\n> 100 % and ≤ 425 %\n090\n> 425 % and ≤ 1 250 %\n100\nExposures in default\n110\n(memo item) Low risk off-balance sheet items and off-balance sheet items attracting a 0 % conversion factor under the solvency ratio\nC 42.00 — ALTERNATIVE DEFINITION OF CAPITAL (LR3)\nRow\nColumn\n010\n010\nCommon Equity Tier 1 capital — fully phased-in definition\n020\nCommon Equity Tier 1 capital — transitional definition\n030\nTotal own funds — fully phased-in definition\n040\nTotal own funds — transitional definition\n055\nAsset amount deducted — from CET1 items — fully phased-in definition\n065\nAsset amount deducted — from CET1 items — transitional definition\n075\nAsset amount deducted — from own funds items — fully phased-in definition\n085\nAsset amount deducted — from own funds items — transitional definition\nC 43.00 — ALTERNATIVE BREAKDOWN OF LEVERAGE RATIO EXPOSURE MEASURE COMPONENTS (LR4)\nRow\nOff-balance sheet items, derivatives, SFTs and trading book\nColumn\n010\n020\nLeverage Ratio Exposure Value\nRWA\n010\nOff-balance sheet items; of which\n020\nTrade finance; of which\n030\nUnder official export credit insurance scheme\n040\nDerivatives and SFTs subject to a cross-product netting agreement\n050\nDerivatives not subject to a cross-product netting agreement\n060\nSFTs not subject to a cross-product netting agreement\n065\nExposure amounts resulting from the additional treatment for credit derivatives\n070\nOther assets belonging to the trading book\nRow\nOther non-trading book exposures\nColumn\n010\n020\n030\n040\nLeverage Ratio Exposure Value\nRWAs\nSA Exposures\nIRB Exposures\nSA Exposures\nIRB Exposures\n080\nCovered bonds\n90\nExposures treated as sovereigns\n100\nCentral governments and central banks\n110\nRegional governments and local authorities treated as sovereigns\n120\nMDBs and International organisations treated as sovereigns\n130\nPSEs treated as sovereigns\n140\nExposures to regional governments, MDBs, international organisations and PSEs not treated as sovereigns\n150\nRegional governments and local authorities not treated as sovereigns\n160\nMDBs not treated as sovereigns\n170\nPSEs not treated as sovereigns\n180\nInstitutions\n190\nSecured by mortgages on immovable properties; of which\n200\nSecured by mortgages of residential properties\n210\nRetail exposures; of which\n220\nRetail SME\n230\nCorporate; of which\n240\nFinancial\n250\nNon-financial; of which\n260\nSME exposures\n270\nExposures other than SME exposures\n280\nExposures in default\n290\nOther exposures; of which\n300\nSecuritisation exposures\n310\nTrade finance (memo item); of which\n320\nUnder official export credit insurance scheme\nC 44.00 — GENERAL INFORMATION (LR5)\nRow\nColumn\n010\n010\nInstitution's company structure\n020\nDerivatives treatment\n040\nInstitution type\nC 47.00 — LEVERAGE RATIO CALCULATION (LRCalc)\nColumn\nLR Exposure: Reporting reference date\nRow\nExposure Values\n010\n010\nSFTs: Exposure in accordance with Article 429(5) and 429(8) of the CRR\n020\nSFTs: Add-on for counterparty credit risk\n030\nDerogation for SFTs: Add-on in accordance with Article 429b(4) and 222 of the CRR\n040\nCounterparty credit risk of SFT agent transactions in accordance with Article 429b(6) of the CRR\n050\n(-) Exempted CCP leg of client-cleared SFT exposures\n060\nDerivatives: Current replacement cost\n070\n(-) Eligible cash variation margin received offset against derivatives market value\n080\n(-) Exempted CCP leg of client-cleared trade exposures (replacement costs)\n090\nDerivatives: Add-on under the mark-to-market method\n100\n(-) Exempted CCP leg of client-cleared trade exposures (potential future exposure)\n110\nDerogation for derivatives: original exposure method\n120\n(-) Exempted CCP leg of client-cleared trade exposures (original exposure method)\n130\nCapped notional amount of written credit derivatives\n140\n(-) Eligible purchased credit derivatives offset against written credit derivatives\n150\nOff-balance sheet items with a 10 % CCF in accordance with Article 429(10) of the CRR\n160\nOff-balance sheet items with a 20 % CCF in accordance with Article 429(10) of the CRR\n170\nOff-balance sheet items with a 50 % CCF in accordance with Article 429(10) of the CRR\n180\nOff-balance sheet items with a 100 % CCF in accordance with Article 429(10) of the CRR\n190\nOther assets\n200\nGross up for derivatives collateral provided\n210\n(-) Receivables for cash variation margin provided in derivatives transactions\n220\n(-) Exempted CCP leg of client-cleared trade exposures (initial margin)\n230\nAdjustments for SFT sales accounting transactions\n240\n(-) Fiduciary assets\n250\n(-) Intragroup exposures (solo basis) exempted in accordance with Article 429(7) of the CRR\n260\n(-) Exposures exempted in accordance with Article 429(14) of the CRR\n270\n(-) Asset amount deducted — Tier 1 capital — fully phased-in definition\n280\n(-) Asset amount deducted — Tier 1 capital — transitional definition\n290\nTotal Leverage Ratio exposure — using a fully phased-in definition of Tier 1 capital\n300\nTotal Leverage Ratio exposure — using a transitional definition of Tier 1 capital\nRow\nCapital\n310\nTier 1 capital — fully phased-in definition\n320\nTier 1 capital — transitional definition\nRow\nLeverage Ratio\n330\nLeverage Ratio — using a fully phased-in definition of Tier 1 capital\n340\nLeverage Ratio — using a transitional definition of Tier 1 capital",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/428/annex/I",
    "retrieved_at": "2026-11-01T14:45:57.427088+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."
}