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

as it stood on 2016-02-15, permalink: /eu-eurlex/32016r0200/2016-02-15--6790b93f78e60f23c3846555a844aed3b29d47730acf6f0d9c479d5c482acb3b

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Outline, 7 provisions

art_1 art_2 art_3 art_4 art_5 art_6 art_7

art_1 #art_1

Article 1

Institutions shall disclose the relevant information regarding the leverage ratio and the application of Article 499(2) of Regulation (EU) No 575/2013, as referred to in point (a) of Article 451(1) of that Regulation, by completing and publishing rows 22 and EU-23 of the template entitled ‘LRCom’ set out in Annex I in accordance with the instructions set out in Annex II.

art_2 #art_2

Article 2

Where, in accordance with Article 499(2) of Regulation (EU) No 575/2013, institutions change their choice of leverage ratio to be disclosed, they shall disclose the reconciliation of the information on all leverage ratios disclosed up to the moment of that change by completing and publishing the templates entitled ‘LRSum’, ‘LRCom’, ‘LRSpl’ and ‘LRQua’ set out in Annex I for each of the reference dates corresponding to the leverage ratios disclosed up to the moment of the change.
Institutions shall disclose the items referred to in paragraph 1 in the first disclosure that occurs after the change of choice of leverage ratio.

art_3 #art_3

Article 3

Institutions shall disclose the breakdown of the leverage ratio total exposure measure, as referred to in point (b) of Article 451(1) of Regulation (EU) No 575/2013, by completing and publishing both of the following:

(a)	rows 1 to EU-19b of the template entitled ‘LRCom’ set out in Annex I in accordance with the instructions set out in in Annex II;

(b)	rows EU-1 to EU-12 of the template entitled ‘LRSpl’ set out in Annex I in accordance with the instructions set out in in Annex II.

By way of derogation from paragraph 1(b), where institutions are required, by virtue of the second subparagraph of Article 13(1) of Regulation (EU) No 575/2013 to disclose information on a sub-consolidated basis, they shall not be required to complete and publish the template entitled ‘LRSpl’ of Annex I on a sub-consolidated basis.

art_4 #art_4

Article 4

Institutions shall disclose the reconciliation of the leverage ratio total exposure measure to the relevant information in published financial statements, as referred to in point (b) of Article 451(1) of Regulation (EU) No 575/2013, by completing and publishing the template entitled ‘LRSum’ set out in Annex I in accordance with the instructions set out in Annex II.
Where institutions do not publish financial statements at the level of application referred to in paragraph 6 of Part 1 of Annex II they shall not be required to complete and publish the template entitled ‘LRSum’ set out in Annex I.

art_5 #art_5

Article 5

Institutions shall disclose, where applicable, the amount of derecognised fiduciary items, as referred to in point (c) of Article 451(1) of Regulation (EU) No 575/2013, by completing and publishing row EU-24 of the template entitled ‘LRCom’ set out in Annex I, in accordance with the instructions in Annex II.

art_6 #art_6

Article 6

Institutions shall disclose the description of the processes used to manage the risk of excessive leverage and of the factors that have had an impact on the leverage ratio during the period to which the disclosed leverage ratio refers, as referred to in points (d) and (e) of Article 451(1) of Regulation (EU) No 575/2013, by completing and publishing the template entitled ‘LRQua’ set out in Annex I in accordance with the instructions set out in Annex II.

art_7 #art_7

Article 7

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

Provenance and validity dates, identifier, hash

as of	2016-02-15 → this publisher state was selected
publisher state	publisher version 2016-02-15 → latest held publisher-asserted
type	REG_IMPL 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)
language	en
published	2016-02-15
lex_id	eu-eurlex:32016r0200:2016-02-15--6790b93f78e60f23c3846555a844aed3b29d47730acf6f0d9c479d5c482acb3b
record sha256	e67df757b2b58c3e94ac9d9f92eef7da43131091ff5943422a2654eece4c4388

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