
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) (revoked) 

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Disclosure of the leverage ratio and application of Article 499(2) of Regulation (EU) No 575/2013
Article 1 
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Change of the decision on which leverage ratio to disclose
Article 2 
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Breakdown of the leverage ratio total exposure measure
Article 3 
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Reconciliation of leverage ratio to published financial statements
Article 4 
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Disclosure of the amount of derecognised fiduciary items
Article 5 
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Disclosure of qualitative information on risk of excessive leverage and factors impacting the leverage ratio
Article 6 
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Entry into force
Article 7 
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ANNEX ICRR Leverage Ratio — Disclosure Template 

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CRR Leverage Ratio — Disclosure Template 

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ANNEX II
INSTRUCTIONS FOR THE COMPLETION OF THE TEMPLATES IN ANNEX I

PART 1: GENERAL INSTRUCTIONS
1. Conventions and reference data 
 1.1. Conventions 
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 1.2. Reference data 
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 7. In the cell ‘Level of application’ institutions shall indicate the level of application that forms the basis for the data provided in the templates. When completing this cell institutions shall select one of the following: 

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 1.3. Reference data 
 8. For the purposes of this annex and related templates the following abbreviations are used: 

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PART 2: TEMPLATE-SPECIFIC INSTRUCTIONS
2. Template LRSum: Summary reconciliation of accounting assets and leverage ratio exposures 
 9. Institutions shall apply the instructions provided in this section in order to complete template LRSum of Annex I. 

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3. Template LRCom: Leverage ratio common disclosure 
 10. Institutions shall apply the instructions provided in this section in order to complete template LRCom of Annex I. 

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4. Template LRSpl: Split-up of on-balance sheet exposures (excluding derivatives and SFTs) 
 11. Institutions shall apply the instructions provided in this section in order to complete template LRSpl of Annex I. 

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5. Template LRQua: Free format text boxes for disclosure on qualitative items 
 12. Institutions shall complete template LRQua of Annex I by applying the following. 

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