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Commission Implementing Regulation (EU) 2016/200of 15 February 2016laying 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)
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Article 1.Disclosure of the leverage ratio and application of Article 499(2) of Regulation (EU) No 575/2013Previous MatchNext Match
Article 2.Change of the decision on which leverage ratio to disclosePrevious MatchNext Match
Article 3.Breakdown of the leverage ratio total exposure measurePrevious MatchNext Match
Article 4.Reconciliation of leverage ratio to published financial statementsPrevious MatchNext Match
Article 5.Disclosure of the amount of derecognised fiduciary itemsPrevious MatchNext Match
Article 6.Disclosure of qualitative information on risk of excessive leverage and factors impacting the leverage ratioPrevious MatchNext Match
ANNEX IIPrevious MatchNext Match
INSTRUCTIONS FOR THE COMPLETION OF THE TEMPLATES IN ANNEX IPrevious MatchNext Match
PART 1: GENERAL INSTRUCTIONS Previous MatchNext Match
1. Conventions and reference data Previous MatchNext Match
1.1. Conventions Previous MatchNext Match
1. The following general notation is followed in the instructions: {Template;Row}....Previous MatchNext Match
2. The following notation is followed where the instructions cross refer...Previous MatchNext Match
3. For the purpose of the disclosure of the leverage ratio,...Previous MatchNext Match
4. Just as is the case for the entire titles of...Previous MatchNext Match
PART 2: TEMPLATE-SPECIFIC INSTRUCTIONS Previous MatchNext Match
2. Template LRSum: Summary reconciliation of accounting assets and leverage ratio...Previous MatchNext Match
3. Template LRCom: Leverage ratio common disclosure Previous MatchNext Match
4. Template LRSpl: Split-up of on-balance sheet exposures (excluding derivatives and...Previous MatchNext Match
5. Template LRQua: Free format text boxes for disclosure on qualitative...Previous MatchNext Match
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