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1. Institutions shall disclose the following information regarding their leverage ratio calculated in accordance with Article 429 and their management of the risk of excessive leverage:
(a) the leverage ratio and how the institution applies Article 499(2) and (3);
(b) a breakdown of the total exposure measure as well as a reconciliation of the total exposure measure with the relevant information disclosed in published financial statements;
(c) where applicable, the amount of derecognised fiduciary items in accordance with Article 429(11);
(d) a description of the processes used to manage the risk of excessive leverage;
(e) a description of the factors that had an impact on the leverage ratio during the period to which the disclosed leverage ratio refers.
2. EBA shall develop draft implementing technical standards to determine the uniform disclosure template for the disclosure referred to in paragraph 1 and the instructions on how to use such template.
EBA shall submit those draft implementing technical standards to the Commission by 30 June 2014 .
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.]