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Commission Implementing Regulation (EU) 2016/200Show full title

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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  1. Introductory Text

  2. Article 1.Disclosure of the leverage ratio and application of Article 499(2) of Regulation (EU) No 575/2013

  3. Article 2.Change of the decision on which leverage ratio to disclose

  4. Article 3.Breakdown of the leverage ratio total exposure measure

  5. Article 4.Reconciliation of leverage ratio to published financial statements

  6. Article 5.Disclosure of the amount of derecognised fiduciary items

  7. Article 6.Disclosure of qualitative information on risk of excessive leverage and factors impacting the leverage ratio

  8. Article 7.Entry into force

  9. Signature

    1. ANNEX I

      1. CRR Leverage Ratio — Disclosure Template

      2. CRR Leverage Ratio — Disclosure Template

    2. ANNEX II

      INSTRUCTIONS FOR THE COMPLETION OF THE TEMPLATES IN ANNEX I

      1. PART 1: GENERAL INSTRUCTIONS

        1. 1. Conventions and reference data

          1. 1.1. Conventions

            1. 1. The following general notation is followed in the instructions: {Template;Row}....

            2. 2. The following notation is followed where the instructions cross refer...

            3. 3. For the purpose of the disclosure of the leverage ratio,...

            4. 4. Just as is the case for the entire titles of...

          2. 1.2. Reference data

            1. 5. In the cell ‘Reference date’ institutions shall insert the date...

            2. 6. In the cell ‘Entity name’ institutions shall insert the name...

            3. 7. In the cell ‘Level of application’ institutions shall indicate the...

          3. 1.3. Reference data

            1. 8. For the purposes of this annex and related templates the...

      2. PART 2: TEMPLATE-SPECIFIC INSTRUCTIONS

        1. 2. Template LRSum: Summary reconciliation of accounting assets and leverage ratio...

          1. 9. Institutions shall apply the instructions provided in this section in...

        2. 3. Template LRCom: Leverage ratio common disclosure

          1. 10. Institutions shall apply the instructions provided in this section in...

        3. 4. Template LRSpl: Split-up of on-balance sheet exposures (excluding derivatives and...

          1. 11. Institutions shall apply the instructions provided in this section in...

        4. 5. Template LRQua: Free format text boxes for disclosure on qualitative...

          1. 12. Institutions shall complete template LRQua of Annex I by applying...

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