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Commission Implementing Regulation (EU) No 680/2014Show full title
Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)
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- 2014 No. 680
- ANNEX X
- Annex X Table 7
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Changes over time for: C 47.00 — LEVERAGE RATIO CALCULATION (LRCalc)
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Commission Implementing Regulation (EU) No 680/2014,
C 47.00 — LEVERAGE RATIO CALCULATION (LRCalc)
is up to date with all changes known to be in force on or before 04 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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[F1C 47.00 — LEVERAGE RATIO CALCULATION (LRCalc)
ANNEX X Table 7: rows 1 - 39
| [F1Column | ||
|---|---|---|
| LR Exposure: Reporting reference date | ||
| Row | Exposure Values | 010 |
| 010 | SFTs: Exposure in accordance with Article 429(5) and 429(8) of the CRR | |
| 020 | SFTs: Add-on for counterparty credit risk | |
| 030 | Derogation for SFTs: Add-on in accordance with Article 429b(4) and 222 of the CRR | |
| 040 | Counterparty credit risk of SFT agent transactions in accordance with Article 429b(6) of the CRR | |
| 050 | (-) Exempted CCP leg of client-cleared SFT exposures | |
| 060 | Derivatives: Current replacement cost | |
| 070 | (-) Eligible cash variation margin received offset against derivatives market value | |
| 080 | (-) Exempted CCP leg of client-cleared trade exposures (replacement costs) | |
| 090 | Derivatives: Add-on under the mark-to-market method | |
| 100 | (-) Exempted CCP leg of client-cleared trade exposures (potential future exposure) | |
| 110 | Derogation for derivatives: original exposure method | |
| 120 | (-) Exempted CCP leg of client-cleared trade exposures (original exposure method) | |
| 130 | Capped notional amount of written credit derivatives | |
| 140 | (-) Eligible purchased credit derivatives offset against written credit derivatives | |
| 150 | Off-balance sheet items with a 10 % CCF in accordance with Article 429(10) of the CRR | |
| 160 | Off-balance sheet items with a 20 % CCF in accordance with Article 429(10) of the CRR | |
| 170 | Off-balance sheet items with a 50 % CCF in accordance with Article 429(10) of the CRR | |
| 180 | Off-balance sheet items with a 100 % CCF in accordance with Article 429(10) of the CRR | |
| 190 | Other assets | |
| 200 | Gross up for derivatives collateral provided | |
| 210 | (-) Receivables for cash variation margin provided in derivatives transactions | |
| 220 | (-) Exempted CCP leg of client-cleared trade exposures (initial margin) | |
| 230 | Adjustments for SFT sales accounting transactions | |
| 240 | (-) Fiduciary assets | |
| 250 | (-) Intragroup exposures (solo basis) exempted in accordance with Article 429(7) of the CRR | |
| 260 | (-) Exposures exempted in accordance with Article 429(14) of the CRR | |
| 270 | (-) Asset amount deducted — Tier 1 capital — fully phased-in definition | |
| 280 | (-) Asset amount deducted — Tier 1 capital — transitional definition | |
| 290 | Total Leverage Ratio exposure — using a fully phased-in definition of Tier 1 capital | |
| 300 | Total Leverage Ratio exposure — using a transitional definition of Tier 1 capital | |
| Row | Capital | |
| 310 | Tier 1 capital — fully phased-in definition | |
| 320 | Tier 1 capital — transitional definition | |
| Row | Leverage Ratio | |
| 330 | Leverage Ratio — using a fully phased-in definition of Tier 1 capital | |
| 340 | Leverage Ratio — using a transitional definition of Tier 1 capital | ] |
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).
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