Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn

10. LR6 Entities that are consolidated for accounting purposes but not within the scope of prudential consolidation

36. LR6 collects information on financial sector entities as defined in Article 4(1)(27) CRR that are consolidated according to the applicable accounting framework but are not included in the institution's prudential consolidation according to Chapter 2 of Title II of Part One of the CRR, securitisation entities that are consolidated according to the applicable accounting framework but are not included in the institution's prudential consolidation according to Chapter 2 of Title II of Part One of the CRR, and to commercial entities that are consolidated according to the applicable accounting framework but are not included in the institution's prudential consolidation according to Chapter 2 of Title II of Part One of the CRR.

37. Institutions shall determine the total amount of the equity of the financial sector entities referred to in paragraph 36 reduced by the deductions that relate to the financial sector entities referred to in paragraph 36 pursuant to Article 36 paragraph 1, points (g), (h) and (i) of the CRR. To obtain the inclusion factor for financial sector entities, institutions shall divide the amount specified in the previous sentence by the total amount of the equity of the financial sector entities referred to in paragraph 36.

38. Institutions shall determine the total amount of the equity of commercial entities referred to in paragraph 36 reduced by the deductions that relate to the commercial entities referred to in paragraph 36 pursuant to Article 36 paragraph 1, point (k)(i) of the CRR. To obtain the inclusion factor for commercial entities, institutions shall divide the amount specified in the previous sentence by the total amount of the equity of the commercial entities referred to in paragraph 36.

39. For commercial entities referred to in paragraph 36, institutions shall gauge the potential relative importance of these entities to the total exposure of the leverage ratio on an entity by entity basis. When reporting the fields referred to in paragraph 40, institutions are not required to take into account those commercial entities for which the value that enters into {LR6;140; 3} is less than 0.1 % of the amount determined according to paragraph 16.

40. {LR6;010; 3}, {LR6;020; 3}, {LR6;030; 3}, {LR6;040; 3}, {LR6;050; 3}, {LR6;060; 3}, {LR6;070; 3}, {LR6;080; 3}, {LR6;090; 3}, {LR6;100; 3}, {LR6;110; 3} to {LR6;120; 3}.

41. For the purpose of LR6 institutions shall treat an entity as a securitisation entity if it is 4(1)(61)4(1)(63)a securitisation special purpose entity as defined in Article 4(1)(66).

42. For the purpose of LR6 institutions shall treat an entity as a commercial entity if it is an entity that is not a financial sector entity as defined in Article 4(1)(27) CRR and is not a entity within the scope of the previous paragraph.

ANNEX XI Table 7: rows 1 - 49

Row and column	Instructions
{010; 1}	Securities financing transactions covered by a master netting agreement: Accounting value assuming no netting or other CRM — Financial sector entities For financial sector entities as defined in paragraph 36, the accounting balance sheet value under the applicable accounting framework of repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions that are covered by a master netting agreement eligible under Article 206 where the contracts are recognised as an asset on the balance sheet assuming no prudential or accounting netting or risk mitigation effects (i.e. the accounting balance sheet value adjusted for the effects of accounting netting or risk mitigation) multiplied with the inclusion factor for financial sector entities determined in paragraph 37. Furthermore, where sale accounting is achieved for an SFT under the applicable accounting framework, institutions shall reverse all sales-related accounting entries. Institutions shall not include in this field cash received or any security that is provided to a counterparty via the aforementioned transactions and is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met). Institutions shall instead include this in field {120, 1}.
{010; 2}	Securities financing transactions covered by a master netting agreement: Accounting value assuming no netting or other CRM — Securitisation entities For securitisation entities as defined in paragraph 36, the accounting balance sheet value under the applicable accounting framework of repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions that are covered by a master netting agreement eligible under Article 206 where the contracts are recognised as an asset on the balance sheet assuming no prudential or accounting netting or risk mitigation effects (i.e. the accounting balance sheet value adjusted for the effects of accounting netting or risk mitigation). Furthermore, where sale accounting is achieved for an SFT under the applicable accounting framework, institutions shall reverse all sales-related accounting entries. Institutions shall not include in this field cash received or any security that is provided to a counterparty via the aforementioned transactions and is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met). Institutions shall instead include this in field {120, 2}.
{010; 3}	Securities financing transactions covered by a master netting agreement: Accounting value assuming no netting or other CRM — Commercial entities For commercial entities as defined in paragraph 36, the accounting balance sheet value under the applicable accounting framework of repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions that are covered by a master netting agreement eligible under Article 206 where the contracts are recognised as an asset on the balance sheet assuming no prudential or accounting netting or risk mitigation effects (i.e. the accounting balance sheet value adjusted for the effects of accounting netting or risk mitigation) multiplied with the inclusion factor for commercial entities determined in paragraph 38. Furthermore, where sale accounting is achieved for an SFT under the applicable accounting framework, institutions shall reverse all sales-related accounting entries. Institutions shall not include in this field cash received or any security that is provided to a counterparty via the aforementioned transactions and is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met). Institutions shall instead include this in field {120, 3}.
{020; 1}	Securities financing transactions covered by a master netting agreement: Add-on (SFT) — Financial sector entities Articles 206 of the CRR This data item applies to financial entities as defined in paragraph 36: For repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions including those that are off-balance sheet, that are covered by a netting agreement that meets the requirements in Article 206, institutions shall form netting sets. For each netting set, institutions shall calculate the add-on for current counterparty exposure (CCE) in accordance with the formula Where i = each transaction included in the netting set Ei = for transaction i, the value Ei as defined in Article 220, paragraph 3. Ci = for transaction i, the value Ci as defined in Article 220, paragraph 3 Institutions shall aggregate the outcome of this formula for all netting sets and multiply it with the inclusion factor for financial sector entities determined in paragraph 37 and report the result in this field.
{020; 2}	Securities financing transactions covered by a master netting agreement: Add-on (SFT) — Securitisation entities Articles 206 of the CRR This data item applies to securitisation entities as defined in paragraph 36: For repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions including those that are off-balance sheet, that are covered by a netting agreement that meets the requirements in Article 206, institutions shall form netting sets. For each netting set, institutions shall calculate the add-on for current counterparty exposure (CCE) in accordance with the formula Where i = each transaction included in the netting set Ei = for transaction i, the value Ei as defined in Article 220, paragraph 3. Ci = for transaction i, the value Ci as defined in Article 220, paragraph 3 Institutions shall aggregate the outcome of this formula for all netting sets and report the result in this field.
{020; 3}	Securities financing transactions covered by a master netting agreement: Add-on (SFT) — Commercial entities Articles 206 of the CRR This data item applies to commercial entities as defined in paragraph 36: For repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions including those that are off-balance sheet, that are covered by a netting agreement that meets the requirements in Article 206, institutions shall form netting sets. For each netting set, institutions shall calculate the add-on for current counterparty exposure (CCE) in accordance with the formula Where i = each transaction included in the netting set Ei = for transaction i, the value Ei as defined in Article 220, paragraph 3. Ci = for transaction i, the value Ci as defined in Article 220, paragraph 3 Institutions shall aggregate the outcome of this formula for all netting sets and multiply it with the inclusion factor for commercial entities determined in paragraph 38 and report the result in this field.
{030; 1}	Securities financing transactions not covered by a master netting agreement: Accounting value assuming no netting or other CRM — Financial sector entities For financial sector entities as defined in paragraph 36, the accounting balance sheet value under the applicable accounting framework of repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions that are not covered by a master netting agreement eligible under Article 206 where the contracts are recognised as assets on the balance sheet assuming no accounting netting or risk mitigation effects (i.e. the accounting balance sheet value adjusted for the effects of accounting netting or risk mitigation) multiplied with the inclusion factor for financial sector entities determined in paragraph 37. Furthermore, where sale accounting is achieved for an SFT under the applicable accounting framework, institutions shall reverse all sales-related accounting entries. Institutions shall not include in this field cash received or any security that is provided to a counterparty via the aforementioned transactions and is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met). Institutions shall instead include this in field {120, 1}.
{030; 2}	Securities financing transactions not covered by a master netting agreement: Accounting value assuming no netting or other CRM — Securitisation entities For securitisation entities as defined in paragraph 36, the accounting balance sheet value under the applicable accounting framework of repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions that are not covered by a master netting agreement eligible under Article 206 where the contracts are recognised as assets on the balance sheet assuming no accounting netting or risk mitigation effects (i.e. the accounting balance sheet value adjusted for the effects of accounting netting or risk mitigation). Furthermore, where sale accounting is achieved for an SFT under the applicable accounting framework, institutions shall reverse all sales-related accounting entries. Institutions shall not include in this field cash received or any security that is provided to a counterparty via the aforementioned transactions and is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met). Institutions shall instead include this in field {120, 2}.
{030; 3}	Securities financing transactions not covered by a master netting agreement: Accounting value assuming no netting or other CRM — Commercial entities For commercial entities as defined in paragraph 36, the accounting balance sheet value under the applicable accounting framework of repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions that are not covered by a master netting agreement eligible under Article 206 where the contracts are recognised as assets on the balance sheet assuming no accounting netting or risk mitigation effects (i.e. the accounting balance sheet value adjusted for the effects of accounting netting or risk mitigation) multiplied with the inclusion factor for commercial entities determined in paragraph 38. Furthermore, where sale accounting is achieved for an SFT under the applicable accounting framework, institutions shall reverse all sales-related accounting entries. Institution shall not include in this field cash received or any security that is provided to a counterparty via the aforementioned transactions and is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met). Institution shall instead include this in field {120, 3}.
{040; 1}	Securities financing transactions not covered by a master netting agreement: Add-on (SFT) — Financial sector entities Articles 206 of the CRR This data item applies to financial entities as defined in paragraph 36: For repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions including those that are off-balance sheet that are not covered by a master netting agreement eligible under Article 206, institutions shall form sets that consist of all assets included in a transaction (ie each SFT transaction is treated as its own set), and shall determine for each set the add-on for current counterparty exposure (CCE) in accordance with the formula CCE = max {(E – C); 0} Where E = the value Ei as defined in Article 220, paragraph 3. C = the value Ci as defined in Article 220, paragraph 3 Institutions shall aggregate the outcome of this formula for all of above-mentioned sets and multiply it with the inclusion factor for financial sector entities determined in paragraph 37 and report the result in this field.
{040; 2}	Securities financing transactions not covered by a master netting agreement: Add-on (SFT) — Securitisation entities Articles 206 of the CRR For repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions including those that are off-balance sheet that are not covered by a master netting agreement eligible under Article 206, institutions shall form sets that consist of all assets included in a transaction (ie each SFT transaction is treated as its own set), and shall determine for each set the add-on for current counterparty exposure (CCE) in accordance with the formula CCE = max {(E – C); 0} Where E = the value Ei as defined in Article 220, paragraph 3. C = the value Ci as defined in Article 220, paragraph 3 Institutions shall aggregate the outcome of this formula for all of above-mentioned sets and report the result in this field.
{040; 3}	Securities financing transactions not covered by a master netting agreement: Add-on (SFT) — Commercial entities Articles 206 of the CRR This data item applies to commercial entities as defined in paragraph 36: For repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions including those that are off-balance sheet that are not covered by a master netting agreement eligible under Article 206, institutions shall form sets that consist of all assets included in a transaction (ie each SFT transaction is treated as its own set), and shall determine for each set the add-on for current counterparty exposure (CCE) in accordance with the formula CCE = max {(E – C); 0} Where E = the value Ei as defined in Article 220, paragraph 3. C = the value Ci as defined in Article 220, paragraph 3 Institutions shall aggregate the outcome of this formula for all of above-mentioned sets and multiply it with the inclusion factor for commercial entities determined in paragraph 38 and report the result in this field.
{050; 1}	Derivatives: Market value — Financial sector entities Articles 274, 295, 296, 297, 298 and 429 of the CRR. For financial sector entities as defined in paragraph 36, the current replacement cost as specified in Article 274(1) of contracts listed in Annex II of the CRR and credit derivatives, multiplied with the inclusion factor for financial sector entities determined in paragraph 37. As determined by Article 429(6) of the CRR, institutions shall take into account the effects of contracts for novation and other netting agreements, except contractual cross-product netting agreements, in accordance with Article 295 of the CRR. Institutions shall consider all credit derivatives, not solely those in the trading book. Institutions shall not consider in this field contracts measured by application of the Original Exposure Method in accordance with Articles 429(7) and 275 of the CRR.
{050; 2}	Derivatives: Market value — Securitisation entities Articles 274, 295, 296, 297, 298 and 429 of the CRR. For securitisation entities as defined in paragraph 36, the current replacement cost as specified in Article 274(1) of contracts listed in Annex II of the CRR and credit derivatives. As determined by Article 429(6) of the CRR, institutions shall take into account the effects of contracts for novation and other netting agreements, except contractual cross-product netting agreements, in accordance with Article 295 of the CRR. Institutions shall consider all credit derivatives, not solely those in the trading book. Institutions shall not consider in this field contracts measured by application of the Original Exposure Method in accordance with Articles 429(7) and 275 of the CRR.
{050; 3}	Derivatives: Market value — Commercial entities Articles 274, 295, 296, 297, 298 and 429 of the CRR. For commercial entities as defined in paragraph 36, the current replacement cost as specified in Article 274(1) of contracts listed in Annex II of the CRR and credit derivatives, multiplied with the inclusion factor for commercial entities determined in paragraph 38. As determined by Article 429(6) of the CRR, institutions shall take into account the effects of contracts for novation and other netting agreements, except contractual cross-product netting agreements, in accordance with Article 295 of the CRR. Institutions shall consider all credit derivatives, not solely those in the trading book. Institutions shall not consider in this field contracts measured by application of the Original Exposure Method in accordance with Articles 429(7) and 275 of the CRR.
{060; 1}	Derivatives: Add-on Mark-to-Market Method — Financial sector entities Articles 274, 295, 296, 297, 298, 299(2), 429 of the CRR For financial sector entities as defined in paragraph 36, this field provides the add-on for the potential future exposure of contracts listed in Annex II of the CRR and of credit derivatives calculated in accordance with the Mark-to-market Method (Article 274 of the CRR for contracts listed in Annex II of the CRR and Article 299(2) of the CRR for credit derivatives) and applying netting rules according to Article 429(6) of the CRR, multiplied with the inclusion factor for financial sector entities determined in paragraph 37. In determining the exposure value of those contracts, institutions shall take into account the effects of contracts for novation and other netting agreements, except contractual cross-product netting agreements, in accordance with Article 295 of the CRR. In accordance with Article 429(8) of the CRR, when determining the potential future credit exposure of credit derivatives, institutions shall apply the principles laid down in Article 299(2) of the CRR to all their credit derivatives, not just those assigned to the trading book. Institutions shall not consider in this field contracts measured by application of the Original Exposure Method in accordance with Articles 429(7) and 275 of the CRR.
{060; 2}	Derivatives: Add-on Mark-to-Market Method — Securitisation entities Articles 274, 295, 296, 297, 298, 299(2), 429 of the CRR For securitisation entities as defined in paragraph 36, this field provides the add-on for the potential future exposure of contracts listed in Annex II of the CRR and of credit derivatives calculated in accordance with the Mark-to-market Method (Article 274 of the CRR for contracts listed in Annex II of the CRR and Article 299(2) of the CRR for credit derivatives) and applying netting rules in accordance with Article 429(6) of the CRR. In determining the exposure value of those contracts, institutions shall take into account the effects of contracts for novation and other netting agreements, except contractual cross-product netting agreements, in accordance with Article 295 of the CRR. In accordance with Article 429(8) of the CRR, when determining the potential future credit exposure of credit derivatives, institutions shall apply the principles laid down in Article 299(2) of the CRR to all their credit derivatives, not just those assigned to the trading book. Institutions shall not consider in this field contracts measured by application of the Original Exposure Method in accordance with Articles 429(7) and 275 of the CRR.
{060; 3}	Derivatives: Add-on Mark-to-Market Method — Commercial entities Articles 274, 295, 296, 297, 298, 299(2), 429 of the CRR For commercial entities as defined in paragraph 36, this field provides the add-on for the potential future exposure of contracts listed in Annex II of the CRR and of credit derivatives calculated in accordance with the Mark-to-market Method (Article 274 of the CRR for contracts listed in Annex II of the CRR and Article 299(2) of the CRR for credit derivatives) and applying netting rules according to Article 429(6) of the CRR, multiplied with the inclusion factor for commercial entities determined in paragraph 38. In determining the exposure value of those contracts, institutions shall take into account the effects of contracts for novation and other netting agreements, except contractual cross-product netting agreements, in accordance with Article 295 of the CRR. In accordance with Article 429(8) of the CRR, when determining the potential future credit exposure of credit derivatives, institutions shall apply the principles laid down in Article 299(2) of the CRR to all their credit derivatives, not just those assigned to the trading book. Institutions shall not consider in this field contracts measured by application of the Original Exposure Method in accordance with Articles 429(7) and 275 of the CRR.
{070; 1}	Derivatives: Original Exposure Method — Financial sector entities Article 429(7) and 275 of the CRR For financial sector entities as defined in paragraph 36, this field provides the exposure measure of derivatives calculated according to the Original Exposure Method set out in Article 275 of the CRR, multiplied with the inclusion factor for financial sector entities determined in paragraph 37. Institutions that do not use the Original Exposure Method shall not report this field. Institutions shall not consider in this field contracts measured by application of the Mark-to-market method in accordance with Articles 429(6) and 274 of the CRR.
{070; 2}	Derivatives: Original Exposure Method — Securitisation entities Article 429(7) and 275 of the CRR For securitisation entities as defined in paragraph 36, this field provides the exposure measure of derivatives calculated according to the Original Exposure Method set out in Article 275 of the CRR. Institutions that do not use the Original Exposure Method shall not report this field. Institutions shall not consider in this field contracts measured by application of the Mark-to-market method in accordance with Articles 429(6) and 274 of the CRR.
{070; 3}	Derivatives: Original Exposure Method — Commercial entities Article 429(7) and 275 of the CRR For commercial entities as defined in paragraph 36, this field provides the exposure measure of derivatives calculated according to the Original Exposure Method set out in Article 275 of the CRR, multiplied with the inclusion factor for commercial entities determined in paragraph 38. Institutions that do not use the Original Exposure Method shall not report this field. Institutions shall not consider in this field contracts measured by application of the Mark-to-market method in accordance with Articles 429(6) and 274 of the CRR.
{080; 1}	Undrawn credit facilities, which may be cancelled unconditionally at any time without notice — Financial sector entities Article 429(10)(a) of the CRR For financial sector entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(a) of the CRR, of undrawn credit facilities, which may be cancelled unconditionally at any time without notice, referred to in the points 4(a) and (b) of Annex I of the CRR (as a reminder the exposure value here shall be 10 % of the nominal value), multiplied with the inclusion factor for financial sector entities determined in paragraph 37. Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{080; 2}	Undrawn credit facilities, which may be cancelled unconditionally at any time without notice — Securitisation entities Article 429(10)(a) of the CRR For securitisation entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(a) of the CRR, of undrawn credit facilities, which may be cancelled unconditionally at any time without notice, referred to in the points 4(a) and (b) of Annex I of the CRR (as a reminder the exposure value here shall be 10 % of the nominal value). Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{080; 3}	Undrawn credit facilities, which may be cancelled unconditionally at any time without notice — Commercial entities Article 429(10)(a) of the CRR For commercial entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(a) of the CRR, of undrawn credit facilities, which may be cancelled unconditionally at any time without notice, referred to in the points 4(a) and (b) of Annex I of the CRR (as a reminder the exposure value here shall be 10 % of the nominal value), multiplied with the inclusion factor for commercial entities determined in paragraph 38. Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{090; 1}	Medium/ low risk trade related off-balance sheet items — Financial sector entities Article 429(10)(b) of the CRR For financial sector entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(b) of the CRR, of medium/low risk trade related off-balance-sheet items referred to in point 3(a) of Annex I and to officially supported export finance related off balance sheet items referred to in point 3(b)(i) of Annex 1 of the CRR (as a reminder the exposure value here shall be 20 % of the nominal value), multiplied with the inclusion factor for financial sector entities determined in paragraph 37. Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{090; 2}	Medium/ low risk trade related off-balance sheet items — Securitisation entities Article 429(10)(b) of the CRR For securitisation entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(b) of the CRR, of medium/low risk trade related off-balance-sheet items referred to in point 3(a) of Annex I and to officially supported export finance related off balance sheet items referred to in point 3(b)(i) of Annex 1 of the CRR (as a reminder the exposure value here shall be 20 % of the nominal value). Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{090; 3}	Medium/ low risk trade related off-balance sheet items — Commercial entities Article 429(10)(b) of the CRR For commercial entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(b) of the CRR, of medium/low risk trade related off-balance-sheet items referred to in point 3(a) of Annex I and to officially supported export finance related off balance sheet items referred to in point 3(b)(i) of Annex 1 of the CRR (as a reminder the exposure value here shall be 20 % of the nominal value), multiplied with the inclusion factor for commercial entities determined in paragraph 38. Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{100; 1}	Medium risk trade related off-balance sheet items and officially supported export finance related off-balance sheet items — Financial sector entities Article 429(10)(c) of the CRR For financial sector entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)c) of the CRR, of medium risk trade related off-balance sheet items referred to in points 2(a) and 2(b)(i) of Annex I and to officially supported export finance related off balance sheet items referred to in point 2(b)(ii) of Annex I of the CRR (as a reminder the exposure value here shall be 50 % of the nominal value), multiplied with the inclusion factor for financial sector entities determined in paragraph 37. Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{100; 2}	Medium risk trade related off-balance sheet items and officially supported export finance related off-balance sheet items — Securitisation entities Article 429(10)(c) of the CRR For securitisation entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(c) of the CRR, of medium risk trade related off-balance sheet items referred to in points 2(a) and 2(b)(i) of Annex I and to officially supported export finance related off balance sheet items referred to in point 2(b)(ii) of Annex I of the CRR (as a reminder the exposure value here shall be 50 % of the nominal value). Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{100; 3}	Medium risk trade related off-balance sheet items and officially supported export finance related off-balance sheet items — Commercial entities Article 429(10)(c) of the CRR For commercial entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(c) of the CRR, of medium risk trade related off-balance sheet items referred to in points 2(a) and 2(b)(i) of Annex I and to officially supported export finance related off balance sheet items referred to in point 2(b)(ii) of Annex I of the CRR (as a reminder the exposure value here shall be 50 % of the nominal value), multiplied with the inclusion factor for commercial entities determined in paragraph 38. Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{110; 1}	Other off-balance sheet items — Financial sector entities Article 429(10)(d) of the CRR For financial sector entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(d) of the CRR, of credit facilities of all other off-balance sheet items listed in Annex I of the CRR, (as a reminder the exposure value here shall be 100 % of the nominal value), multiplied with the inclusion factor for financial sector entities determined in paragraph 37. Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{110; 2}	Other off-balance sheet items — Securitisation entities Article 429(10)(d) of the CRR For securitisation entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(d) of the CRR, of credit facilities of all other off-balance sheet items listed in Annex I of the CRR, (as a reminder the exposure value here shall be 100 % of the nominal value). Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{110; 3}	Other off-balance sheet items — Commercial entities Article 429(10)(d) of the CRR For commercial entities as defined in paragraph 36, this field provides the exposure value, in accordance with 429(10)(d) of the CRR, of credit facilities of all other off-balance sheet items listed in Annex I of the CRR, (as a reminder the exposure value here shall be 100 % of the nominal value), multiplied with the inclusion factor for commercial entities determined in paragraph 38. Institutions shall not consider in this field items referred to in paragraphs 6, 7, 8 and 9 of Article 429 of the CRR.
{120; 1}	Other assets — Financial sector entities Article 429 of the CRR For financial sector entities as defined in paragraph 36, this field provides the exposure value for all assets other than contracts listed in Annex II of the CRR, credit derivatives, repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions, multiplied with the inclusion factor for financial sector entities determined in paragraph 37. Institutions shall base valuation on the principles set out in Article 429 (5) of the CRR. Institutions shall include in this field cash received or any security that is provided to a counterparty via repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions and that is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met).
{120; 2}	Other assets — Securitisation entities Article 429 of the CRR For securitisation entities as defined in paragraph 36, this field provides the exposure value for all assets other than contracts listed in Annex II of the CRR, credit derivatives, repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions. Valuation shall be based on the principles set out in Article 429 (5) of the CRR. Institutions shall include in this field cash received or any security that is provided to a counterparty via repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions and that is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met).
{120; 3}	Other assets — Commercial entities Article 429 of the CRR For commercial entities as defined in paragraph 36, this field provides the exposure value for all assets other than contracts listed in Annex II of the CRR, credit derivatives, repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions, multiplied with the inclusion factor for commercial entities determined in paragraph 38. Valuation shall be based on the principles set out in Article 429 (5) of the CRR. Institutions shall include in this field cash received or any security that is provided to a counterparty via repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions and that is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met).
{130; 1}	Memo item: Total value of the investments in the entities — Financial sector entities Accounting value of all investments in financial sector entities as defined in paragraph 36, according to the applicable accounting framework reduced by the deductions that relate those entities pursuant to Article 36 paragraph 1, points (g), (h), and (i) of the CRR.
{130; 2}	Memo item: Total value of the investments in the entities — Securitisation entities Accounting value of all investments in the securitisation entities as defined in paragraph 36, according to the applicable accounting framework.
{130; 3}	Memo item: Total value of the investments in the entities — Commercial entities Accounting value of all investments in the commercial entities as defined in paragraph 36, according to the applicable accounting framework reduced by the deductions that relate to those entities pursuant to Article 36 paragraph 1, point (k)(i) of the CRR.
{140; 1}	Memo item: Total accounting assets of the entities — Financial sector entities Total accounting assets of all financial sector entities as defined in paragraph 36, as reported in the respective financial statements of these entities.
{140; 2}	Memo item: Total accounting assets of the entities — Securitisation entities Total accounting assets of all securitisation entities as defined in paragraph 36, as reported in the respective financial statements of these entities.
{140; 3}	Memo item: Total accounting assets of the entities — Commercial entities Total accounting assets of all commercial entities as defined in paragraph 36, as reported in the respective financial statements of these entities.
{150; 1}	Memo item: Total accounting equity of the entities — Financial sector entities Total accounting equity of all the financial sector entities as defined in paragraph 36, as reported in the respective financial statements of these entities.
{150; 2}	Memo item: Total accounting equity of the entities — Securitisation entities Total accounting equity of all the securitisation entities as defined in paragraph 36, as reported in the respective financial statements of these entities.
{150; 3}	Memo item: Total accounting equity of the entities — Commercial entities Total accounting equity of all the commercial entities as defined in paragraph 36, as reported in the respective financial statements of these entities.
{160; 1}	Memo item: Inclusion factor — Financial sector entities The fraction as determined in paragraph 37
{160; 3}	Memo item: Inclusion factor — Commercial entities The fraction as determined in paragraph 38
{170; 3}	Memo item: Accounting assets of the entities that are not considered in fields {LR6;010;3} to (LR6;120;3} — Commercial entities Total accounting assets, as reported in the respective financial statements, of all the commercial entities referred to in paragraph 36 that are not considered when reporting the fields {LR6;010;3} to {LR6;120;3} due to the exemption specified in paragraph 39.