Commission Implementing Regulation (EU) No 680/2014Show full title

[F1 C 40.00 — ALTERNATIVE TREATMENT OF THE EXPOSURE MEASURE (LR1)

ANNEX X Table 2: rows 1 - 28

[F1 Row		Column
		010	020	040	050	070	075	085	120
		Accounting balance sheet value	Accounting value assuming no netting or other CRM	Add-on for SFTs	Add-on under the mark-to market method (assuming no netting or other CRM)	Notional amount/ nominal value	Capped notional amount	Capped notional amount (same reference name)	Leverage ratio exposure amount hypothetically exempted
010	Derivatives
020	Credit derivatives (protection sold)
030	Credit derivatives (protection sold), which are subject to a close out clause
040	Credit derivatives (protection sold), which are not subject to a close out clause
050	Credit derivatives (protection bought)
060	Financial derivatives
070	SFTs covered by a master netting agreement
080	SFTs not covered by a master netting agreement
090	Other assets
100	Low-risk off-balance sheet items under the RSA; of which:
110	Revolving retail exposures; of which
120	Unconditionally cancellable credit cards commitments
130	Non revolving unconditionally cancellable commitments
140	Medium/low risk off-balance sheet items under the RSA
150	Medium risk off-balance sheet items under the RSA
160	Full risk off-balance sheet items under the RSA
170	(memo item) Drawn amount of revolving retail exposures
180	(memo item) Drawn amounts on unconditionally cancellable credit cards commitments
190	(memo item) Drawn amounts on non-revolving unconditionally cancellable commitments
210	Cash collateral received in derivatives transactions
220	Receivables for cash collateral posted in derivatives transactions
230	Securities received in an SFT that are recognised as an asset
240	SFT cash conduit lending (cash receivables)
250	Exposures that can benefit from treatment under Article 113(6) of the CRR
260	Exposures that meet the conditions in points (a) to (c) of Article 429(14) of the CRR								]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2016/428 of 23 March 2016 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards the reporting of the Leverage Ratio (Text with EEA relevance).