LegalizeCommission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)
| Row and column | Legal references and instructions |
|---|---|
| {0010;0010} | Derivatives – Accounting balance sheet value This shall be the sum of {0020;010}, {0050;0010} and {0060;0010}. |
| {0010;0020} | Derivatives – Accounting value assuming no netting or other CRM This shall be the sum of {0020;0020}, {0050;0020} and {0060;0020}. |
| {0010;0070} | Derivatives – Notional amount This shall be the sum of {0020;0070}, {0050;0070} and {0060;0070}. |
| {0020;0010} | Credit derivatives (protection sold) – Accounting balance sheet value Point (77) of Article 4(1) CRR; the accounting balance sheet value under the applicable accounting framework of credit derivatives where the institution is selling credit protection to a counterparty and the contract is recognised as an asset on the balance sheet |
| {0020;0020} | Credit derivatives (protection sold) – Accounting value assuming no netting or other CRM Point (77) of Article 4(1) CRR; the accounting balance sheet value under the applicable accounting framework of credit derivatives where the institution is selling credit protection to a counterparty and the contract is recognised as an asset on the balance sheet assuming no prudential or accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed) |
| {0020;0070} | Credit derivatives (protection sold) – Notional amount This shall be the sum of cells {0030;0070} and {0040;0070} |
| {0020;0075} | Credit derivatives (protection sold) – Capped notional amount Institutions shall report the notional amount referenced by the credit derivatives (protection sold) as in {0020; 0070} after reduction by any negative fair value changes that have been incorporated in Tier 1 capital with respect to the written credit derivative. |
| {0030;0070} | Credit derivatives (protection sold), which are subject to a close-out clause – Notional amount Institutions shall report the notional amount referenced by credit derivatives where the institution is selling credit protection to a counterparty subject to a close-out clause. A close-out clause shall be defined as a clause that provides the non-defaulting party the right to terminate and close-out in a timely manner all transactions under the agreement upon an event of default, including in the event of insolvency or bankruptcy of the counterparty. Institutions shall consider all credit derivatives, not just those assigned to the trading book. |
| {0040;0070} | Credit derivatives (protection sold), which are not subject to a close-out clause – Notional amount Institutions shall report the notional amount referenced by credit derivatives where the institution is selling credit protection to a counterparty not subject to a ‘close-out clause’. A close-out clause shall be defined as a clause that provides the non-defaulting party the right to terminate and close-out in a timely manner all transactions under the agreement upon an event of default, including in the event of insolvency or bankruptcy of the counterparty. Institutions shall consider all credit derivatives, not just those assigned to the trading book. |
| {0050;0010} | Credit derivatives (protection bought) – Accounting balance sheet value Point (77) of Article 4(1) CRR; the accounting balance sheet value under the applicable accounting framework of credit derivatives where the institution is buying credit protection from a counterparty and the contract is recognised as an asset on the balance sheet Institutions shall consider all credit derivatives, not just those assigned to the trading book. |
| {0050;0020} | Credit derivatives (protection bought) – Accounting value assuming no netting or other CRM Point (77) of Article 4(1) CRR; the accounting balance sheet value under the applicable accounting framework of credit derivatives where the institution is buying credit protection from a counterparty and the contract is recognised as an asset on the balance sheet assuming no prudential or accounting netting or CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed) Institutions shall consider all credit derivatives, not just those assigned to the trading book. |
| {0050;0070} | Credit derivatives (protection bought) – Notional amount Institutions shall report the notional amount referenced by credit derivatives where the institution is buying credit protection from a counterparty. Institutions shall consider all credit derivatives, not just those assigned to the trading book. |
| {0050;0075} | Credit derivatives (protection bought) – Capped notional amount Institutions shall report the notional amount referenced by credit derivatives (protection bought) as in {0050;0070} after reduction by any positive fair value changes that have been incorporated in Tier 1 capital with respect to the bought credit derivative. |
| {0050;0085} | Credit derivatives (protection bought) – Capped notional amount (same reference name) Institutions shall report the notional amount referenced by credit derivatives where the institution is buying credit protection on the same underlying reference name as those credit derivatives written by the reporting institution. For the purpose of reporting this cell value, underlying reference names are considered the same if they refer to the same legal entity and level of seniority. Credit protection bought on a pool of reference entities shall be considered the same if this protection is economically equivalent to buying protection separately on each of the individual names in the pool. If an institution is buying credit protection on a pool of reference names, then this credit protection is only considered the same if the bought credit protection covers the entirety of the subsets of the pool on which credit protection has been sold. In other words, offsetting may only be recognised when the pool of reference entities and the level of subordination in both transactions are identical. For each reference name, the notional amounts of credit protection taken into for the reporting purpose in this cell shall not exceed the amounts reported in {0020;0075} and {0050;0075}. |
| {0060;0010} | Financial derivatives – Accounting balance sheet value Point (77) of Article 4(1) CRR Institutions shall report the accounting balance sheet value under the applicable accounting framework of contracts listed in Annex II CRR where the contracts are recognised as assets on the balance sheet. |
| {0060;0020} | Financial derivatives – Accounting value assuming no netting or other CRM Point (77) of Article 4(1) CRR; the accounting balance sheet value under the applicable accounting framework of contracts listed in Annex II CRR where the contracts are recognised as assets on the balance sheet assuming no prudential or accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed) |
| {0060;0070} | Financial derivatives – Notional amount This cell shall include the notional amount referenced by contracts listed in Annex II CRR. |
| {0071;0010} | Security Financing Transactions – Accounting balance sheet value Point (77) of Article 4(1) CRR; the accounting balance sheet value of SFTs under the applicable accounting framework where the contracts are recognised as assets on the balance sheet Institutions shall not include in this cell 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 {0090,0010}. |
| {0071;0020} | Security Financing Transactions – Accounting value assuming no netting or other CRM Point (77) of Article 4(1) CRR; the accounting balance sheet value under the applicable accounting framework where the contracts are recognised as an asset on the balance sheet assuming no prudential or accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed). 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 cell 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 {0090,0020}. |
| {0090;0010} | Other assets – Accounting balance sheet value Point (77) of Article 4(1) CRR; the accounting balance sheet value under the applicable accounting framework of all assets other than contracts listed in Annex II CRR, credit derivatives and SFTs. |
| {0090;0020} | Other assets – Accounting value assuming no netting or other CRM Point (77) of Article 4(1) CRR; the accounting balance sheet value under the applicable accounting framework of all assets other than contracts listed in Annex II CRR, credit derivatives and SFTs assuming no accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed) |
| {0095;0070} | Off-balance sheet items Institutions shall report the nominal value of off-balance sheet items. This value shall not be reduced by specific credit risk adjustments. Institutions shall not consider in this cell contracts listed in Annex II CRR, credit derivatives and SFTs in accordance with Article 429f(1) CRR. |
| {0210;0020} | Cash collateral received in derivatives transactions – Accounting value assuming no netting or other CRM The accounting balance sheet value under the applicable accounting framework of cash collateral received in derivatives transactions assuming no accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed) For the purpose of this cell, cash shall be defined as the total amount of cash including coins and banknotes/currency. Total amount of deposits held with central banks shall be included to the extent that these deposits can be withdrawn in times of stress. Institutions shall not report cash on deposit with other institutions in this cell. |
| {0220;0020} | Receivables for cash collateral posted in derivatives transactions – Accounting value assuming no netting or other CRM The accounting balance sheet value under the applicable accounting framework of receivables for cash collateral posted against derivatives transactions assuming no accounting netting or CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed) Institutions that are permitted under the applicable accounting framework to net the receivable for cash collateral posted against the related derivative liability (negative fair value) and that elect to do so shall reverse out the netting and report the net cash receivable. |
| {0230;0020} | Securities received in an SFT that are recognised as an asset – Accounting value assuming no netting or other CRM The accounting balance sheet value under the applicable accounting framework of securities received in an SFT that are recognised as an asset under the applicable accounting framework assuming no accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed) |
| {0240;0020} | SFT cash conduit lending (cash receivables) – Accounting value assuming no netting or other CRM The accounting balance sheet value under the applicable accounting framework of the cash receivable for the cash on-lent to the securities owner in a qualifying cash conduit lending transaction (CCLT) assuming no accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed) For the purpose of this cell, cash shall be defined as the total amount of cash including coins and banknotes/currency. Total amount of deposits held with central banks shall be included to the extent that these deposits can be withdrawn in times of stress. Institutions shall not report in this cell cash on deposit with other institutions. A CCLT shall be defined as a combination of two transactions where an institution borrows securities from the securities owner and on-lends securities to the securities borrower. Concurrently, the institution receives cash collateral from the securities borrower and on-lends the cash received to the securities owner. A qualifying CCLT shall comply with all the following conditions: (a) both of the individual transactions which comprise the qualifying CCLT shall be effected on the same trade date, or for international transactions adjacent business days; (b) where its comprising transactions do not specify a maturity, the institution shall have the legal right to close out either side of the CCLT, that is both of its comprising transactions, at any time and without prior notice; (c) where its comprising transactions specify a maturity, the CCLT shall not give rise to maturity mismatches for the institution; the institution shall have the legal right to close out either side of the CCLT, that is both of its comprising transactions, at any time and without prior notice; (d) it does not give rise to any other incremental exposures. |
| {0270;0010} | Public sector investments- Claims on central governments – Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of assets that constitute claims on central governments in relation to public sector investments The accounting balance sheet values of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0280;0010} | Public sector investments- Claims on regional governments – Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of assets that constitute claims on regional governments in relation to public sector investments The accounting balance sheet values of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0290;0010} | Public sector investments – Claims on local authorities – Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of assets that constitute claims on local authorities in relation to public sector investments The accounting balance sheet values of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0300;0010} | Public sector investments- Claims on public sector entities – Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of assets that constitute claims on public sector entities in relation to public sector investments The accounting balance sheet values of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0310;0010} | Promotional loans – Claims on central governments – Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of assets that constitute claims on central governments in relation to promotional loans The accounting balance sheet values of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0310;0070} | Promotional loans – Claims on central governments – Notional amount/nominal value Where the institution is a public development credit institution, the nominal amount of off balance-sheet items in relation to the undrawn part of promotional loans granted to central governments The nominal amounts of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0320;0010} | Promotional loans – Claims on regional governments – Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of assets that constitute claims on regional governments in relation to promotional loans The accounting balance sheet values of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0320;0070} | Promotional loans – Claims on regional governments – Notional amount/nominal value Where the institution is a public development credit institution, the nominal amount of off balance-sheet items in relation to the undrawn part of promotional loans granted to regional governments The nominal amounts of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0330;0010} | Promotional loans – Claims on local authorities – Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of assets that constitute claims on local authorities in relation to promotional loans The accounting balance sheet values of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0330;0070} | Promotional loans – Claims on local authorities – Notional amount/nominal value Where the institution is a public development credit institution, the nominal amount of off balance-sheet items in relation to the undrawn part of promotional loans granted to local authorities The nominal amounts of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2), shall also be considered. |
| {0340;0010} | Promotional loans – Claims on public sector entities – Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of assets that constitute claims on public sector entities in relation to promotional loans The accounting balance sheet values of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0340;0070} | Promotional loans – Claims on public sector entities – Notional amount/nominal value Where the institution is a public development credit institution, the nominal amount of off balance-sheet items in relation to the undrawn part of promotional loans granted to public sector entities The nominal amounts of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0350;0010} | Promotional loans – Claims on non-financial corporations – Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of assets that constitute claims on non-financial corporations in relation to promotional loans The accounting balance sheet values of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0350;0070} | Promotional loans – Claims on non-financial corporations – Notional amount/nominal value Where the institution is a public development credit institution, the nominal amount of off balance-sheet items in relation to the undrawn part of promotional loans granted to non-financial corporations The nominal amounts of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0360;0010} | Promotional loans – Claims on households – Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of assets that constitute claims on households in relation to promotional loans The accounting balance sheet values of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0360;0070} | Promotional loans – Claims on households – Notional amount/nominal value Where the institution is a public development credit institution, the nominal amount of off balance-sheet items in relation to the undrawn part of promotional loans granted to households The nominal amounts of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0370;0010} | Promotional loans – Passing-through- Accounting balance sheet value Where the institution is a public development credit institution, the accounting balance sheet value under the applicable accounting framework of passing-through promotional loans, when the promotional loans have not been granted by the institution itself The accounting balance sheet values of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0370;0070} | Promotional loans – Passing-through- Notional amount/nominal value Where the institution is a public development credit institution, the nominal amount of off balance-sheet items in relation to the undrawn part of passing-through promotional loans, when the promotional loans have not been granted by the institution itself The nominal amounts of the unit of an institution that is treated as a public development credit institution by a competent authority in accordance with the last paragraph of Article 429a(2) shall also be considered. |
| {0380;0010} | Central bank exposures – Accounting balance sheet value Institutions shall report, in accordance with the applicable accounting framework, the value of the following exposures to the institution’s central bank: (i) coins and banknotes constituting legal currency in the jurisdiction of the central bank; (ii) assets representing claims on the central bank, including reserves held at the central bank. Institutions shall only include exposures that meet both of the following conditions: (a) they are denominated in the same currency as the deposits taken by the institution; (b) their average maturity does not significantly exceed the average maturity of the deposits taken by the institution. Institutions shall report these exposures irrespectively of whether they are exempted from the total exposure measure following Article 429a(5) and (6) CRR. |
| {0390;0140} | The central bank exposures value used for the calculation of the adjusted leverage ratio requirement referred to in Article 429a(7) CRR – Leverage ratio exposure amount The daily average total value of the institution’s exposures to its central bank, calculated over the full reserve maintenance period of the central bank just preceding the date referred to in point (c) of Article 429a(5) CRR, that are eligible to be excluded in accordance with point (n) of Article 429a(1) CRR. |
| {0400;0140} | Leverage ratio exposure measure used for the calculation of the adjusted leverage ratio requirement referred to in Article 429a(7) CRR – Leverage ratio exposure amount The institution’s total exposure measure as defined in Article 429(4) CRR, including any exposures excluded in accordance with point (n) of Article 429(1) CRR, on the date referred to in point (c) of Article 429a(5) CRR |
| {0410;0010} | Total assets Institutions shall report in this item the total assets following the scope used in the published financial statements. |
5. C 43.00 – Alternative breakdown of leverage ratio exposure measure components (LR4)
- 24.Institutions shall report the leverage ratio exposure values in LR4 after the application of exemptions and deductions in the LRCalc template, i.e. the items with a negative sign in accordance with the sign convention in paragraph 9 of Part I of this Annex, except rows {0270;0010} {0280;0010}.
- 25.In order to avoid double-counting, institutions shall uphold the following equation:
- The sum of all rows from {0010; 0010} to {0267;0010} in template LRCalc shall be equal to = [{LR4;0010;0010} + {LR4;0040;0010} + {LR4;0050;0010} + {LR4;0060;0010} + {LR4;0065;0010} + {LR4;0070;0010} + {LR4;0080;0010} + {LR40;080;0020} + {LR4;0090;0010} + {LR4;00090;0020} + {LR4;0140;0010} + {LR4;0140;0020} + {LR4;0180;0010} + {LR4;0180;0020} + {LR4;190;0010} + {LR4;0190;0020} + {LR4;0210;0010} + {LR4;0210;0020} + {LR4;0230;0010} + {LR4;0230;0020} + {LR4;0280;0010} + {LR4;0280;0020} + {LR4;0290;0010} + {LR4;0290;0020}].
- 26.In order to be consistent with the leverage ratio exposure values, the risk-weighted exposure amounts shall also be reported fully phased in.
- 27.Institutions shall report the counterparty in relation to RWEA after credit risk mitigation (CRM) techniques and its substitution effects. Institutions shall report the counterparty in relation to LRE in accordance with the original counterparty, i.e. without taking into account any CRM or substitution effect applicable to RWEA.
| Row and column | Legal references and instructions |
|---|---|
| {0010;0010} | Off-balance sheet items– Leverage Ratio Exposure Value The leverage ratio exposure value calculated as the sum of {LRCalc;0150;0010}, {LRCalc;0160;0010}, {LRCalc;0170;0010} and {LRCalc;0180;0010} excluding the respective intragroup exposures (solo basis) exempted in accordance with point (c) of Article 429a(1) CRR. |
| {0010;0020} | Off-balance sheet items– RWEA The risk-weighted exposure amount of off-balance sheet items – excluding SFTs and derivatives – as in the Standardised Approach and the IRB Approach. For exposures under the Standardised Approach, institutions shall determine the risk-weighted exposure amount in accordance with Chapter 2 of Title II of Part Three CRR. For exposures under the IRB Approach, institutions shall determine the risk-weighted exposure amount in accordance with Chapter 3 of Title II of Part Three CRR. |
| {0020;0010} | of which: Trade Finance;– Leverage Ratio Exposure Value The leverage ratio exposure value of off-balance sheet items related to trade finance For the purpose of the reporting in LR4, off-balance sheet items related to trade finance shall relate to issued and confirmed import and export letters of credit that are short-term and self-liquidating, and similar transactions. |
| {0020;0020} | of which: Trade Finance– RWEA The risk-weighted exposure value of off-balance sheet items – excluding SFTs and derivatives – related to trade finance For the purpose of the reporting in LR4, off-balance sheet items related to trade finance shall relate to issued and confirmed import and export letters of credit that are short-term and self-liquidating, and similar transactions. |
| {0030;0010} | of which: Under official export credit insurance scheme – Leverage Ratio Exposure Value The leverage ratio exposure value of off-balance sheet items related to trade finance under an official export credit insurance scheme For the purpose of the reporting in LR4, an official export credit insurance scheme shall relate to official support provided by the government or another entity such as an export credit agency in the form, among others, of direct credits/financing, refinancing, interest-rate support (where a fixed interest-rate is guaranteed for the life of the credit), aid financing (credits and grants), export credit insurance and guarantees. |
| {0030;0020} | of which: Under official export credit insurance scheme – RWEA The risk-weighted exposure value of off-balance sheet items – excluding SFTs and derivatives – related to trade finance under an official export credit insurance scheme For the purpose of the reporting in LR4, an official export credit insurance scheme shall relate to official support provided by the government or another entity such as an export credit agency in the form, among others, of direct credits/financing, refinancing, interest-rate support (where a fixed interest-rate is guaranteed for the life of the credit), aid financing (credits and grants), export credit insurance and guarantees. |
| {0040;0010} | Derivatives and SFTs subject to a cross-product netting agreement – Leverage Ratio Exposure Value The leverage ratio exposure value of derivatives and SFTs if subject to a cross-product netting agreement as defined in Article 272(25) CRR |
| {0040;0020} | Derivatives and SFTs subject to a cross-product netting agreement – RWEA The risk-weighted exposure amounts to credit and counterparty credit risk as calculated under Title II of Part Three CRR of derivatives and SFTs, including those that are off-balance sheet, if subject to a cross-product netting agreement as defined in Article 272(25) CRR |
| {0050;0010} | Derivatives not subject to a cross-product netting agreement – Leverage Ratio Exposure Value The leverage ratio exposure value of derivatives if not subject to a cross-product netting agreement as defined in Article 272(25) CRR |
| {0050;0020} | Derivatives not subject to a cross-product netting agreement – RWEA The risk-weighted exposure amounts to credit and counterparty credit risk of derivatives as calculated under Title II of Part Three CRR, including those that are off-balance sheet, if not subject to a cross-product netting agreement as defined in Article 272(25) CRR |
| {0060;0010} | SFTs not subject to a cross-product netting agreement – Leverage Ratio Exposure Value The leverage ratio exposure value of exposures of SFTs if not subject to a cross-product netting agreement as defined in Article 272(25) CRR |
| {0060;0020} | SFTs not subject to a cross-product netting agreement – RWEA The risk-weighted exposure amounts to credit and counterparty credit risk of SFTs, as calculated under Title II of Part Three CRR, including those that are off-balance sheet, if not subject to a cross-product netting agreement as defined in Article 272(25) CRR |
| {0065;0010} | Exposure amounts resulting from the additional treatment for credit derivatives – Leverage Ratio Exposure Value This cell shall equal the difference between {LRCalc;0130;0010} and {LRCalc;0140;0010} excluding the respective intragroup exposures (solo basis) exempted in accordance with point (c) of Article 429a(1) CRR. |
| {0070;0010} | Other assets belonging to the trading book – Leverage Ratio Exposure Value The leverage ratio exposure value of items reported in {LRCalc;0190;0010} excluding non-trading book items |
| {0070;0020} | Other assets belonging to the trading book – RWEA Own fund requirements multiplied by 12.5 of items subject to Title IV of Part Three CRR |
| {0080;0010} | Covered bonds – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures in the form of covered bonds as in Article 129 CRR Institutions shall report net of defaulted SA exposures. |
| {0080;0020} | Covered bonds – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures in the form of covered bonds as in point (d) of Article 161(1) CRR Institutions shall report net of defaulted IRB exposures. |
| {0080;0030} | Covered bonds – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures in the form of covered bonds as in Article 129 CRR Institutions shall report net of defaulted SA exposures. |
| {0080;0040} | Covered bonds – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures in the form of covered bonds as in point (d) of Article 161(1) CRR Institutions shall report net of defaulted IRB exposures. |
| {0090,0010} | Exposures treated as sovereigns – Leverage Ratio Exposure Value – SA exposures This shall be the sum of cells from {0100,0010} to {0130,0010}. Institutions shall report net of defaulted SA exposures. |
| {0090;0020} | Exposures treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures This shall be the sum of cells from {0100,0020} to {0130,0020}. Institutions shall report net of defaulted IRB exposures. |
| {0090;0030} | Exposures treated as sovereigns – RWEA – SA exposures This shall be the sum of cells from {0100,0030} to {0130,0030}. Institutions shall report net of defaulted SA exposures. |
| {0090;0040} | Exposures treated as sovereigns – RWEA – IRB exposures This shall the sum of cells from {0100,0040} to {0130,0040}. Institutions shall report net of defaulted IRB exposures. |
| {0100;0010} | Central governments and central banks – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to central governments or central banks as in Article 114 CRR Institutions shall report net of defaulted SA exposures. |
| {0100;0020} | Central governments and central banks – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to central governments or central banks as in point (a) of Article 147(2) CRR Institutions shall report net of defaulted IRB exposures. |
| {0100;0030} | Central governments and central banks – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to central governments or central banks as in Article 114 CRR Institutions shall report net of defaulted SA exposures. |
| {0100;0040} | Central governments and central banks – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to central governments or central banks as in point (a) of Article 147(2) CRR Institutions shall report net of defaulted IRB exposures. |
| {0110;0010} | Regional governments and local authorities treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to regional governments and local authorities treated as sovereigns that fall under paragraph (2) and (4) of Article 115 CRR Institutions shall report net of defaulted SA exposures. |
| {0110;0020} | Regional governments and local authorities treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to regional governments and local authorities that fall under point (a) of Article 147(3) CRR Institutions shall report net of defaulted IRB exposures. |
| {0110;0030} | Regional governments and local authorities treated as sovereigns – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to regional governments and local authorities treated as sovereigns that fall under paragraphs (2) and (4) of Article 115 CRR Institutions shall report net of defaulted SA exposures. |
| {0110;0040} | Regional governments and local authorities treated as sovereigns – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to regional governments and local authorities that fall under point (a) of Article 147(3) CRR Institutions shall report net of defaulted IRB exposures. |
| {0120;0010} | MDBs and international organisations treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to multilateral development banks and international organisations that fall under Articles 117(2) and 118 CRR Institutions shall report net of defaulted SA exposures. |
| {0120;0020} | MDBs and international organisations treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to multilateral development banks and international organisations that fall under point (b) and (c) of Article 147(3) CRR Institutions shall report net of defaulted IRB exposures. |
| {0120;0030} | MDBs and international organisations treated as sovereigns – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to multilateral development banks and international organisations that fall under Articles 117(2) and 118 CRR Institutions shall report net of defaulted SA exposures. |
| {1020;0040} | MDBs and international organisations treated as sovereigns – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to multilateral development banks and international organisations that fall under point (b) and (c) of Article 147(3) CRR Institutions shall report net of defaulted IRB exposures. |
| {0130;0010} | PSEs treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to public sector entities that fall under Article 116(4) CRR Institutions shall report net of defaulted SA exposures. |
| {0130;0020} | PSEs treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure amount of assets that are IRB exposures to public sector entities that fall under point (a) of Article 147(3) CRR Institutions shall report net of defaulted IRB exposures. |
| {0130;0030} | PSEs treated as sovereigns – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to public sector entities that fall under Article 116(4) CRR Institutions shall report net of defaulted SA exposures. |
| {0130;0040} | PSEs treated as sovereigns – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to public sector entities that fall under point (a) of Article 147(3) CRR Institutions shall report net of defaulted IRB exposures. |
| {0140;0010} | Exposures to regional governments, MDBs, international organisations and PSEs not treated as sovereigns – Leverage Ratio Exposure Value – SA exposures This is shall be the sum of cells from {0150,0010} to {0170,0010}. Institutions shall report net of defaulted SA exposures. |
| {0140;0020} | Exposures to regional governments, MDBs, international organisations and PSEs not treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures This shall be the sum of cells from {0150,0020} to {0170,0020}. Institutions shall report net of defaulted IRB exposures. |
| {0140;0030} | Exposures to regional governments, MDBs, international organisations and PSEs not treated as sovereigns – RWEA – SA exposures This shall be the sum of cells from {0150,0030} to {0170,0030}. Institutions shall report net of defaulted SA exposures. |
| {0140;0040} | Exposures to regional governments, MDBs, international organisations and PSEs not treated as sovereigns – RWEA – IRB exposures This shall be the sum of cells from {0150,0040} to {0170,0040}. Institutions shall report net of defaulted IRB exposures. |
| {0150;0010} | Regional governments and local authorities not treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to regional governments and local authorities not treated as sovereigns that fall under paragraphs (1), (3) and (5) of Article 115 CRR Institutions shall report net of defaulted SA exposures. |
| {0150;0020} | Regional governments and local authorities not treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to regional governments and local authorities not treated as sovereigns that fall under point (a) of Article 147(4) CRR Institutions shall report net of defaulted IRB exposures. |
| {0150;0030} | Regional governments and local authorities not treated as sovereigns – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to regional governments and local authorities not treated as sovereigns that fall under paragraphs (1), (3) and (5) of Article 115 CRR Institutions shall report net of defaulted SA exposures. |
| {0150;0040} | Regional governments and local authorities not treated as sovereigns – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to regional governments and local authorities not treated as sovereigns that fall under point (a) of Article 147(4) CRR Institutions shall report net of defaulted IRB exposures. |
| {0160;0010} | MDBs not treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to multilateral development banks that fall under paragraphs (1) and (3) of Article 117 CRR Institutions shall report net of defaulted SA exposures. |
| {0160;0020} | MDBs not treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to multilateral development banks not treated as sovereigns that fall under point (c) of Article 147(4) CRR Institutions shall report net of defaulted IRB exposures. |
| {0160;0030} | MDBs not treated as sovereigns – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to multilateral development banks that fall under paragraphs (1) and (3) of Article 117 CRR Institutions shall report net of defaulted SA exposures. |
| {0160;0040} | MDBs not treated as sovereigns – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to multilateral development banks not treated as sovereigns that fall under point (c) of Article 147(4) CRR Institutions shall report net of defaulted IRB exposures. |
| {0170;0010} | PSEs not treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to public sector entities that fall under paragraphs (1), (2), (3) and (5) of Article 116 CRR Institutions shall report net of defaulted SA exposures. |
| {0170;0020} | PSEs not treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to public sector entities not treated as sovereigns that fall under point (b) of Article 147(4) CRR Institutions shall report net of defaulted IRB exposures. |
| {0170;0030} | PSEs not treated as sovereigns – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to public sector entities that fall under paragraphs (1), (2), (3) and (5) of Article 116 CRR Institutions shall report net of defaulted SA exposures. |
| {0170;0040} | PSEs not treated as sovereigns – RWEA – IRB exposures The risk-weighted exposure amount assets that are IRB exposures to public sector entities not treated as sovereigns that fall under point (b) of Article 147(4) CRR Institutions shall report net of defaulted IRB exposures. |
| {0180;0010} | Institutions – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to institutions that fall under Articles 119 to 121 CRR Institutions shall report net of defaulted SA exposures. |
| {0180;0020} | Institutions – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to institutions that fall under point (b) of Article 147(2) CRR and are not exposures in the form of covered bonds under point (d) of Article 161(1) CRR and do not fall under points (a) to (c) of Article 147(4) CRR Institutions shall report net of defaulted IRB exposures. |
| {0180;0030} | Institutions – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to institutions that fall under Articles 119 to 121 CRR Institutions shall report net of defaulted SA exposures. |
| {0180;0040} | Institutions – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to institutions that fall under point (b) of Article 147(2) CRR and are not exposures in the form of covered bonds under point (d) of Article 161(1) CRR and do not fall under points (a) to (c) of Article 147(4) CRR Institutions shall report net of defaulted IRB exposures. |
| {0190;0010} | Secured by mortgages on immovable properties– Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures secured by mortgages on immovable property that fall under Article 124 CRR Institutions shall report net of defaulted SA exposures. |
| {0190;0020} | Secured by mortgages on immovable properties– Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to corporate under point (c) of Article 147(2) or retail exposures under point (d) of Article 147(2) CRR if these exposures are secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR Institutions shall report net of defaulted IRB exposures. |
| {0190;0030} | Secured by mortgages on immovable properties– RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures secured by mortgages on immovable property that fall under Article 124 CRR Institutions shall report net of defaulted SA exposures. |
| {0190;0040} | Secured by mortgages on immovable properties– RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to corporate under point (c) of Article 147(2 or retail exposures under point (d) of Article 147(2) CRR if these exposures are secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR Institutions shall report net of defaulted IRB exposures. |
| {0200;0010} | of which: Secured by mortgages of residential properties – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures fully and completely secured by mortgages on residential property that fall under Article 125 CRR Institutions shall report net of defaulted SA exposures. |
| {0200;0020} | of which: Secured by mortgages of residential properties – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to corporates under point (c) of Article 147(2) or retail exposures under point (d) of Article 147(2) CRR if these exposures are secured by mortgages on residential property in accordance with point (a) of Article 199(1) CRR Institutions shall report net of defaulted IRB exposures. |
| {0200;0030} | of which: Secured by mortgages of residential properties – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures fully and completely secured by mortgages on residential property that fall under Article 125 CRR Institutions shall report net of defaulted SA exposures. |
| {0200;0040} | of which: Secured by mortgages of residential properties – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to corporates under point (c) of Article 147(2) or retail exposures under point (d) of Article 147(2) CRR if these exposures are secured by mortgages on residential property in accordance with point (a) of Article 199(1) CRR Institutions shall report net of defaulted IRB exposures. |
| {0210;0010} | Retail exposures– Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are retail SA exposures that fall under Article 123 CRR Institutions shall report net of defaulted SA exposures. |
| {0210;0020} | Retail exposures– Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are retail IRB exposures under point (d) of Article 147(2) CRR if these exposures are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR Institutions shall report net of defaulted IRB exposures. |
| {0210;0030} | Retail exposures– RWEA – SA exposures The risk-weighted exposure amount of assets that are retail SA exposures that fall under Article 123 CRR Institutions shall report net of defaulted SA exposures. |
| {0210;0040} | Retail exposures– RWEA – IRB exposures The risk-weighted exposure amount of assets that are retail IRB exposures under point (d) of Article 147(2) CRR if these exposures are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR Institutions shall report net of defaulted IRB exposures. |
| {0220;0010} | of which: Retail SME – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are retail SA exposures to small- and medium-sized enterprises that fall under Article 123 CRR For the purpose of this cell, institutions shall use the term ‘small and medium enterprise’ as defined in point (b) of Article 501(2) CRR. Institutions shall report net of defaulted SA exposures. |
| {0220;0020} | of which: Retail SME – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are retail IRB exposures under point (d) of Article 147(2) CRR if these exposures are exposures to small- and medium-sized enterprises and are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR For the purpose of this cell, institutions shall use the term ‘small and medium enterprise’ as defined in point (b) of Article 501(2) CRR. Institutions shall report net of defaulted IRB exposures. |
| {0220;0030} | of which: Retail SME – RWEA – SA exposures The risk-weighted exposure amount of assets that are retail SA exposures to small- and medium-sized enterprises that fall under Article 123 CRR For the purpose of this cell, institutions shall use the term ‘small and medium enterprise’ as defined in point (b) of Article 501(2) CRR. Institutions shall report net of defaulted SA exposures. |
| {0220;0040} | of which: Retail SME – RWEA – IRB exposures The risk-weighted exposure amount of assets that are retail IRB exposures under point (d) of Article 147(2) CRR if these exposures are exposures to small- and medium-sized enterprises and are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR For the purpose of this cell, institutions shall use the term ‘small and medium enterprise’ as defined in point (b) of Article 501(2) CRR. Institutions shall report net of defaulted IRB exposures. |
| {0230;0010} | Corporate– Leverage Ratio Exposure Value – SA exposures This shall be the sum of {0240,0010} and {0250,0010}. Institutions shall report net of defaulted SA exposures. |
| {0230;0020} | Corporate– Leverage Ratio Exposure Value – IRB exposures This shall be the sum of {0240,0020} and {0250,0020}. Institutions shall report net of defaulted IRB exposures. |
| {0230;0030} | Corporate– RWEA – SA exposures This shall be the sum of {0240,0030} and {0250,0030}. Institutions shall report net of defaulted SA exposures. |
| {0230;0040} | Corporate– RWEA – IRB exposures This shall be the sum of {0240,0040} and {0250,0040}. Institutions shall report net of defaulted IRB exposures. |
| {0240;0010} | Financial – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to financial corporates that fall under Article 122 CRR For the purpose of the reporting in LR4, financial corporates shall mean regulated and unregulated undertakings other than institutions referred to in {0180;0010}, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in Annex I to Directive 2013/36/EU, as well as undertakings as defined in point (27) of Article 4(1) CRR other than institutions referred to in {0180;0010}. Institutions shall report net of defaulted SA exposures. |
| {0240;0020} | Financial – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to financial corporates under point (c) of Article 147(2) CRR if these exposures are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR For the purpose of reporting in LR4, financial corporates shall mean regulated and unregulated undertakings other than institutions referred to in {0180;0010}, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in Annex I to Directive 2013/36/EU, as well as undertakings as defined in point (27) of Article 4(1) CRR other than institutions referred to in {0180;0010}. Institutions shall report net of defaulted IRB exposures. |
| {0240;0030} | Financial – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to financial corporates that fall under Article 122 CRR For the purpose of reporting in LR4, financial corporates shall mean regulated and unregulated undertakings other than institutions referred to in {0180;0010}, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in Annex I to Directive 2013/36/EU, as well as undertakings as defined in point (27) of Article 4(1) CRR other than institutions referred to in {0180;0010}. Institutions shall report net of defaulted SA exposures. |
| {0240;0040} | Financial – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to financial corporates under point (c) of Article 147(2) CRR if these exposures are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR For the purpose of reporting in LR4, financial corporates shall mean regulated and unregulated undertakings other than institutions referred to in {0180;0010}, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in Annex I to Directive 2013/36/EU, as well as undertakings as defined in point (27) of Article 4(1) CRR other than institutions referred to in {0180;0010}. Institutions shall report net of defaulted IRB exposures. |
| {0250;0010} | Non-financial– Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to non-financial corporates that fall under Article 122 CRR This shall be the sum of {0260,0010} and {0270,0010}. Institutions shall report net of defaulted SA exposures. |
| {0250;0020} | Non-financial– Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to non-financial corporates under point (c) of Article 147(2) CRR if these exposures are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR This shall be the sum of {0260,0020} and {0270,0020}. Institutions shall report net of defaulted IRB exposures. |
| {0250;0030} | Non-financial– RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to non-financial corporates that fall under Article 122 CRR This shall be the sum of {0260,0030} and {0270,0030}. Institutions shall report net of defaulted SA exposures. |
| {0250;0040} | Non-financial– RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to non-financial corporates under point (c) of Article 147(2) CRR if these exposures are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR This shall be the sum of {0260,0040} and {0270,0040}. Institutions shall report net of defaulted IRB exposures. |
| {0260;0010} | SME exposures – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to corporates in the form of small- and medium-sized enterprises that fall under Article 122 CRR For the purpose of this cell, institutions shall use the term ‘small and medium enterprise’ as defined in point (b) of Article 501(2) CRR. Institutions shall report net of defaulted SA exposures. |
| {0260;0020} | SME exposures – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to corporates under point (c) of Article 147(2) CRR if these exposures are exposures to small- and medium-sized enterprises and are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR For the purpose of this cell, institutions shall use the term ‘small and medium enterprise’ as defined in point (b) of Article 501(2) CRR. Institutions shall report net of defaulted IRB exposures. |
| {0260;0030} | SME exposures – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to corporates in the form of small- and medium-sized enterprises that fall under Article 122 CRR For the purpose of this cell, institutions shall use the term ‘small and medium enterprise’ as defined in point (b) of Article 501(2) CRR. Institutions shall report net of defaulted SA exposures. |
| {0260;0040} | SME exposures – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to corporates under point (c) of Article 147(2) CRR if these exposures are exposures to small- and medium-sized enterprises and are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR For the purpose of this cell, institutions shall use the term ‘small and medium enterprise’ as defined in point (b) of Article 501(2) CRR. Institutions shall report net of defaulted IRB exposures. |
| {0270;0010} | Exposures other than SME exposures – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to corporates that fall under Article 122 CRR and that are not reported in {0230;0040} and {0250;0040} Institutions shall report net of defaulted SA exposures. |
| {0270;0020} | Exposures other than SME exposures – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to corporates under point (c) of Article 147(2) CRR if these exposures are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR and that are not reported in {0230;0040} and {0250;0040} Institutions shall report net of defaulted IRB exposures. |
| {0270;0030} | Exposures other than SME exposures – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to corporates that fall under Article 122 CRR and that are not reported in {0230;0040} and {0250;0040} Institutions shall report net of defaulted SA exposures. |
| {0270;0040} | Exposures other than SME exposures – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to corporates under point (c) of Article 147(2) CRR if these exposures are not secured by mortgages on immovable property in accordance with point (a) of Article 199(1) CRR and that are not reported in {0230;0040} and {0250;0040} Institutions shall report net of defaulted IRB exposures. |
| {0280;0010} | Exposures in default – Leverage Ratio Exposure Value – SA exposures Institutions shall report the leverage ratio exposure value of assets that are SA exposures in default and thus fall under Article 127 CRR. |
| {0280;0020} | Exposures in default – Leverage Ratio Exposure Value – IRB exposures Institutions shall report the leverage ratio exposure value of assets categorised in the exposures classes listed in Article 147(2) CRR if a default in accordance with Article 178 CRR has occurred. |
| {0280;0030} | Exposures in default – RWEA – SA exposures Institutions shall report the risk-weighted exposure amount of assets that are exposures in default and thus fall under Article 127 CRR. |
| {0280;0040} | Exposures in default – RWEA – IRB exposures Institutions shall report the risk-weighted exposure amount of assets categorised in the exposures classes listed in Article 147(2) CRR if a default in accordance with Article 178 CRR has occurred. |
| {0290;0010} | Other exposures– Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets categorised in the exposures classes listed in paragraphs (k), (m), (n), (o), (p) and (q) of Article 112 CRR Institutions shall report assets that are deducted from the own funds (e.g. intangibles) but cannot be categorised otherwise here, even if such a categorisation is not required for determining risk-based own funds requirements in columns {; 0030} and {; 0040}. Institutions shall report net of defaulted SA exposures. |
| {0290;0020} | Other exposures– Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure amount of assets categorised in the exposures classes listed in points (e), (f) and (g) of Article 147(2) CRR Institutions shall report assets that are deducted from the own funds (e.g. intangibles) but cannot be categorised otherwise here, even if such a categorisation is not required for determining risk-based own funds requirements in columns {; 0030} and {; 0040}. Institutions shall report net of defaulted IRB exposures. |
| {0290;0030} | Other exposures– RWEA – SA exposures The risk-weighted exposure value of assets categorised in the exposures classes listed in paragraphs (k), (m), (n), (o), (p) and (q) of Article 112 CRR Institutions shall report net of defaulted SA exposures. |
| {0290;0040} | Other exposures– RWEA – IRB exposures The risk-weighted exposure value of assets categorised in the exposures classes listed in points (e), (f) and (g) of Article 147(2) CRR Institutions shall report net of defaulted IRB exposures. |
| {0300;0010} | of which: Securitisation exposures – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are SA exposures to securitisations that fall under Article 112(m) CRR Institutions shall report net of defaulted SA exposures. |
| {0300;0020} | of which: Securitisation exposures – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are IRB exposures to securitisations and fall under point (f) of Article 147(2) CRR Institutions shall report net of defaulted IRB exposures. |
| {0300;0030} | of which: Securitisation exposures – RWEA – SA exposures The risk-weighted exposure amount of assets that are SA exposures to securitisations that fall under Article 112(m) CRR Institutions shall report net of defaulted SA exposures. |
| {0300;0040} | of which: Securitisation exposures – RWEA – IRB exposures The risk-weighted exposure amount of assets that are IRB exposures to securitisations and fall under point (f) of Article 147(2) CRR Institutions shall report net of defaulted IRB exposures. |
| {0310;0010} | Trade finance (memo item)– Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of on-balance sheet items related to lending to an exporter or an importer of goods or services through import and export credits and similar transactions Institutions shall report net of defaulted SA exposures. |
| {0310;0020} | Trade finance (memo item)– Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure amount of on-balance sheet items related to lending to an exporter or an importer of goods or services through import and export credits and similar transactions Institutions shall report net of defaulted IRB exposures. |
| {0310;0030} | Trade finance (memo item)– RWEA – SA exposures The risk-weighted exposure value of on-balance sheet items related to lending to an exporter or an importer of goods or services through import and export credits and similar transactions Institutions shall report net of defaulted SA exposures. |
| {0310;0040} | Trade finance (memo item)– RWEA – IRB exposures The risk-weighted exposure amount of on-balance sheet items related to lending to an exporter or an importer of goods or services through import and export credits and similar transactions Institutions shall report net of defaulted IRB exposures. |
| {0320;0010} | of which: Under official export credit insurance scheme – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of on-balance sheet items related to trade finance under an official export credit insurance scheme For the purpose of the reporting in LR4, an official export credit insurance scheme shall relate to official support provided by the government or another entity such as an export credit agency in the form, among others, of direct credits/financing, refinancing, interest-rate support (where a fixed interest-rate is guaranteed for the life of the credit), aid financing (credits and grants), export credit insurance and guarantees. Institutions shall report net of defaulted SA exposures. |
| {0320;0020} | of which: Under official export credit insurance scheme – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure amount of on-balance sheet items related to trade finance under an official export credit insurance scheme For the purpose of the reporting in LR4, an official export credit insurance scheme shall relate to official support provided by the government or another entity such as an export credit agency in the form, among others, of direct credits/financing, refinancing, interest-rate support (where a fixed interest-rate is guaranteed for the life of the credit), aid financing (credits and grants), export credit insurance and guarantees. Institutions shall report net of defaulted IRB exposures. |
| {0320;0030} | of which: Under official export credit insurance scheme – RWEA – SA exposures The risk-weighted exposure value of on-balance sheet items related to trade finance under an official export credit insurance scheme For the purpose of the reporting in LR4, an official export credit insurance scheme shall relate to official support provided by the government or another entity such as an export credit agency in the form, among others, of direct credits/financing, refinancing, interest-rate support (where a fixed interest-rate is guaranteed for the life of the credit), aid financing (credits and grants), export credit insurance and guarantees. Institutions shall report net of defaulted SA exposures. |
| {0320;0040} | of which: Under official export credit insurance scheme – RWEA – IRB exposures The risk-weighted exposure amount of on-balance sheet items related to trade finance under an official export credit insurance scheme For the purpose of the reporting in LR4, an official export credit insurance scheme shall relate to official support provided by the government or another entity such as an export credit agency in the form, among others, of direct credits/financing, refinancing, interest-rate support (where a fixed interest-rate is guaranteed for the life of the credit), aid financing (credits and grants), export credit insurance and guarantees. Institutions shall report net of defaulted IRB exposures. |
6. C 44.00 – General information (LR5)
- 28.Additional information is collected here for the purpose of categorising the institution activities and the regulatory options chosen by the institution.
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