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[F1 ANNEX XI U.K. REPORTING ON LEVERAGE

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2018/1627 of 9 October 2018 amending Implementing Regulation (EU) No 680/2014 as regards prudent valuation for supervisory reporting (Text with EEA relevance).

PART II: TEMPLATE RELATED INSTRUCTIONS U.K.

8. C 43.00 – Alternative breakdown of leverage ratio exposure measure components (LR4) U.K.

28. Institutions shall report the leverage ratio exposure values in LR4 after the application of exemptions, as applicable, referred to in the following LRCalc cells: {050;010}, {080;010}, {100;010}, {120;010}, {220; 010}, {250;010} and {260;010}. U.K.

29. In order to avoid double-counting, institutions shall uphold the equation referred to in the following paragraph: U.K.

30. The equation that institutions shall uphold according to paragraph 29 is: [{LRCalc;010;010} + {LRCalc;020;010} + {LRCalc;030;010} + {LRCalc;040;010} + {LRCalc;050;010} + {LRCalc;060;010} + {LRCalc;070;010} + {LRCalc;080;010} + {LRCalc;090;010} + {LRCalc;100;010} + {LRCalc;110;010} + {LRCalc;120;010} + {LRCalc;130;010} + {LRCalc;140;010} + {LRCalc;150;010} + {LRCalc;160;010} + {LRCalc;170;010} + {LRCalc;180;010} + {LRCalc;190;010} + {LRCalc;200;010} + {LRCalc;210;010} + {LRCalc;220;010} + {LRCalc;230;010} + {LRCalc;240;010} + {LRCalc;250;010} + {LRCalc;260;010}] = [{LR4;010;010} + {LR4;040;010} + {LR4;050;010} + {LR4;060;010} + {LR4;065;010} + {LR4;070;010} + {LR4;080;010} + {LR4;080;020} + {LR4;090;010} + {LR4;090;020} + {LR4;140;010} + {LR4;140;020} + {LR4;180;010} + {LR4;180;020} + {LR4;190;010} + {LR4;190;020} + {LR4;210;010} + {LR4;210;020} + {LR4;230;010} + {LR4;230;020} + {LR4;280;010} + {LR4;280;020} + {LR4;290;010} + {LR4;290;020}]. U.K.

ANNEX XI Table 5: rows 1 - 116

[F1 Row and column	Legal references and instructions
{010;010}	Off-balance sheet items; of which – Leverage Ratio Exposure Value The leverage ratio exposure value calculated as the sum of {LRCalc;150;010}, {LRCalc;160;010}, {LRCalc;170;010} and {LRCalc;180;010} excluding the respective intragroup exposures (solo basis) exempted in accordance with Article 429(7) of the CRR.
{010;020}	Off-balance sheet items; of which – RWA 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, Title II, Part Three of the CRR. For exposures under the IRB Approach, institutions shall determine the risk-weighted exposure amount in accordance with Chapter 3, Title II, Part Three of the CRR.
{020;010}	Trade Finance; of which – 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 which are short-term and self-liquidating, and similar transactions.
{020;020}	Trade Finance; of which – RWA 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 which are short-term and self-liquidating, and similar transactions.
{030;010}	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.
{030;020}	Under official export credit insurance scheme – RWA 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.
{040;010}	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) of the CRR.
{040;020}	Derivatives and SFTs subject to a cross-product netting agreement – RWA The risk-weighted exposure amounts to credit and counterparty credit risk as calculated under Title II of Part Three of the 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) of the CRR.
{050;010}	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) of the CRR.
{050;020}	Derivatives not subject to a cross-product netting agreement – RWA The risk-weighted exposure amounts to credit and counterparty credit risk of derivatives as calculated under Title II of Part Three of the CRR, including those that are off-balance sheet, if not subject to a cross-product netting agreement as defined in Article 272(25) of the CRR.
{060;010}	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) of the CRR.
{060;020}	SFTs not subject to a cross-product netting agreement – RWA The risk-weighted exposure amounts to credit and counterparty credit risk of SFTs, as calculated under Title II of Part Three of the CRR, including those that are off-balance sheet, if not subject to a cross-product netting agreement as defined in Article 272(25) of the CRR.
{065;010}	Exposure amounts resulting from the additional treatment for credit derivatives – Leverage Ratio Exposure Value This cell shall equal the difference between {LRCalc;130;010} and {LRCalc;140;010} excluding the respective intragroup exposures (solo basis) exempted in accordance with Article 429(7) of the CRR.
{070;010}	Other assets belonging to the trading book – Leverage Ratio Exposure Value The leverage ratio exposure value of items reported in {LRCalc;190;010} excluding non-trading book items.
{070;020}	Other assets belonging to the trading book – RWA Own fund requirements multiplied by 12.5 of items subject to Title IV of Part Three of the CRR.
{080;010}	Covered bonds – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures in the form of covered bonds as defined in Article 129 of the CRR. Institutions shall report net of defaulted exposures.
{080;020}	Covered bonds – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures in the form of covered bonds as defined in Article 161(1)(d) of the CRR. Institutions shall report net of defaulted exposures.
{080;030}	Covered bonds – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures in the form of covered bonds as in Article 129 of the CRR. Institutions shall report net of defaulted exposures.
{080;040}	Covered bonds – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures in the form of covered bonds as in Article 161(1)(d) of the CRR. Institutions shall report net of defaulted exposures.
{090,010}	Exposures treated as sovereigns – Leverage Ratio Exposure Value – SA exposures This is the sum of cells from {100,010} to {130,010}. Institutions shall report net of defaulted exposures.
{090;020}	Exposures treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures This is the sum of cells from {100,020} to {130,020}. Institutions shall report net of defaulted exposures.
{090;030}	Exposures treated as sovereigns – RWA – SA exposures This is the sum of cells from {100,030} to {130,030}. Institutions shall report net of defaulted exposures.
{090;040}	Exposures treated as sovereigns – RWA – IRB exposures This is the sum of cells from {100,040} to {130,040}. Institutions shall report net of defaulted exposures.
{100;010}	Central governments and central banks – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to central governments or central banks as defined in Article 114 of the CRR. Institutions shall report net of defaulted exposures.
{100;020}	Central governments and central banks – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to central governments or central banks as defined in Article 147(2)(a) of the CRR. Institutions shall report net of defaulted exposures.
{100;030}	Central governments and central banks – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to central governments or central banks as defined in Article 114 of the CRR. Institutions shall report net of defaulted exposures.
{100;040}	Central governments and central banks – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to central governments or central banks as defined in Article 147(2)(a) of the CRR. Institutions shall report net of defaulted exposures.
{110;010}	Regional governments and local authorities treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to regional governments and local authorities treated as sovereigns that fall under Article 115(2) and (4) of the CRR. Institutions shall report net of defaulted exposures.
{110;020}	Regional governments and local authorities treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to regional governments and local authorities that fall under Article 147(3)(a) of the CRR. Institutions shall report net of defaulted exposures.
{110;030}	Regional governments and local authorities treated as sovereigns – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to regional governments and local authorities treated as sovereigns that fall under Article 115(2) and (4) of the CRR. Institutions shall report net of defaulted exposures.
{110;040}	Regional governments and local authorities treated as sovereigns – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to regional governments and local authorities that fall under Article 147(3)(a) of the CRR. Institutions shall report net of defaulted exposures.
{120;010}	MDBs and international organisations treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to multilateral development banks and international organisations that fall under Articles 117(2) and 118 of the CRR. Institutions shall report net of defaulted exposures.
{120;020}	MDBs and international organisations treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to multilateral development banks and international organisations that fall under Article 147(3)(b) and (c) of the CRR. Institutions shall report net of defaulted exposures.
{120;030}	MDBs and international organisations treated as sovereigns – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to multilateral development banks and international organisations that fall under Articles 117(2) and 118 of the CRR. Institutions shall report net of defaulted exposures.
{120;040}	MDBs and international organisations treated as sovereigns – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to multilateral development banks and international organisations that fall under Article 147(3)(b) and (c) of the CRR. Institutions shall report net of defaulted exposures.
{130;010}	PSEs treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to public sector entities that fall under Article 116(4) of the CRR. Institutions shall report net of defaulted exposures.
{130;020}	PSEs treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure amount of assets that are exposures to public sector entities that fall under Article 147(3)(a) of the CRR. Institutions shall report net of defaulted exposures.
{130;030}	PSEs treated as sovereigns – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to public sector entities that fall under Article 116(4) of the CRR. Institutions shall report net of defaulted exposures.
{130;040}	PSEs treated as sovereigns – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to public sector entities that fall under Article 147(3)(a) of the CRR. Institutions shall report net of defaulted exposures.
{140;010}	Exposures to regional governments, MDBs, international organisations and PSEs not treated as sovereigns – Leverage Ratio Exposure Value – SA exposures This is the sum of cells from {150,010} to {170,010}. Institutions shall report net of defaulted exposures.
{140;020}	Exposures to regional governments, MDBs, international organisations and PSEs not treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures This is the sum of cells from {150,020} to {170,020}. Institutions shall report net of defaulted exposures.
{140;030}	Exposures to regional governments, MDBs, international organisations and PSEs not treated as sovereigns – RWA – SA exposures This is the sum of cells from {150,030} to {170,030}. Institutions shall report net of defaulted exposures.
{140;040}	Exposures to regional governments, MDBs, international organisations and PSEs not treated as sovereigns – RWA – IRB exposures This is the sum of cells from {150,040} to {170,040}. Institutions shall report net of defaulted exposures.
{150;010}	Regional governments and local authorities not treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to regional governments and local authorities not treated as sovereigns that fall under Article 115(1), (3) and (5) of the CRR. Institutions shall report net of defaulted exposures.
{150;020}	Regional governments and local authorities not treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to regional governments and local authorities not treated as sovereigns that fall under Article 147(4)(a) of the CRR. Institutions shall report net of defaulted exposures.
{150;030}	Regional governments and local authorities not treated as sovereigns – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to regional governments and local authorities not treated as sovereigns that fall under Article 115(1), (3) and (5) of the CRR. Institutions shall report net of defaulted exposures.
{150;040}	Regional governments and local authorities not treated as sovereigns – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to regional governments and local authorities not treated as sovereigns that fall under Article 147(4)(a) of the CRR. Institutions shall report net of defaulted exposures.
{160;010}	MDBs not treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to multilateral development banks that fall under Article 117(1) and (3) of the CRR. Institutions shall report net of defaulted exposures.
{160;020}	MDBs not treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to multilateral development banks not treated as sovereigns that fall under Article 147(4)(c) of the CRR. Institutions shall report net of defaulted exposures.
{160;030}	MDBs not treated as sovereigns – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to multilateral development banks that fall under Article 117(1) and (3) of the CRR. Institutions shall report net of defaulted exposures.
{160;040}	MDBs not treated as sovereigns – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to multilateral development banks not treated as sovereigns that fall under Article 147(4)(c) of the CRR. Institutions shall report net of defaulted exposures.
{170;010}	PSEs not treated as sovereigns – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to public sector entities that fall under Article 116(1), (2), (3) and (5) of the CRR.. Institutions shall report net of defaulted exposures.
{170;020}	PSEs not treated as sovereigns – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to public sector entities not treated as sovereigns that fall under Article 147(4)(b) of the CRR. Institutions shall report net of defaulted exposures.
{170;030}	PSEs not treated as sovereigns – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to public sector entities that fall under Article 116(1), (2), (3) and (5) of the CRR. Institutions shall report net of defaulted exposures.
{170;040}	PSEs not treated as sovereigns – RWA – IRB exposures The risk-weighted exposure amount assets that are exposures to public sector entities not treated as sovereigns that fall under Article 147(4)(b) of the CRR. Institutions shall report net of defaulted exposures.
{180;010}	Institutions – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to institutions that fall under Articles 119 to 121 of the CRR. Institutions shall report net of defaulted exposures.
{180;020}	Institutions – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to institutions that fall under Article 147(2)(b) of the CRR and are not exposures in the form of covered bonds under Article 161(1)(d) of the CRR and do not fall under Article 147(4)(a) to (c) of the CRR. Institutions shall report net of defaulted exposures.
{180;030}	Institutions – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to institutions that fall under Articles 119 to 121 of the CRR. Institutions shall report net of defaulted exposures.
{180;040}	Institutions – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to institutions that fall under Article 147(2)(b) of the CRR and are not exposures in the form of covered bonds under Article 161(1)(d) of the CRR and do not fall under Article 147(4)(a) to (c) of the CRR. Institutions shall report net of defaulted exposures.
{190;010}	Secured by mortgages on immovable properties; of which – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures secured by mortgages on immovable property that fall under Article 124 of the CRR. Institutions shall report net of defaulted exposures.
{190;020}	Secured by mortgages on immovable properties; of which – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to corporate under Article 147(2)(c) or retail exposures under Article 147(2)(d) of the CRR if these exposures are secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. Institutions shall report net of defaulted exposures.
{190;030}	Secured by mortgages on immovable properties; of which – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures secured by mortgages on immovable property that fall under Article 124 of the CRR. Institutions shall report net of defaulted exposures.
{190;040}	Secured by mortgages on immovable properties; of which – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to corporate under Article 147(2)(c) or retail exposures under Article 147(2)(d) of the CRR if these exposures are secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. Institutions shall report net of defaulted exposures.
{200;010}	Secured by mortgages of residential properties – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures fully and completely secured by mortgages on residential property that fall under Article 125 of the CRR. Institutions shall report net of defaulted exposures.
{200;020}	Secured by mortgages of residential properties – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to corporates under Article 147(2)(c) or retail exposures under Article 147(2)(d) of the CRR if these exposures are secured by mortgages on residential property in accordance with Article 199(1)(a) of the CRR. Institutions shall report net of defaulted exposures.
{200;030}	Secured by mortgages of residential properties – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures fully and completely secured by mortgages on residential property that fall under Article 125 of the CRR. Institutions shall report net of defaulted exposures.
{200;040}	Secured by mortgages of residential properties – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to corporates under Article 147(2)(c) or retail exposures under Article 147(2)(d) of the CRR if these exposures are secured by mortgages on residential property in accordance with Article 199(1)(a) of the CRR. Institutions shall report net of defaulted exposures.
{210;010}	Retail exposures; of which – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are retail exposures that fall under Article 123 of the CRR. Institutions shall report net of defaulted exposures.
{210;020}	Retail exposures; of which – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are retail exposures under Article 147(2)(d) of the CRR if these exposures are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. Institutions shall report net of defaulted exposures.
{210;030}	Retail exposures; of which – RWA – SA exposures The risk-weighted exposure amount of assets that are retail exposures that fall under Article 123 of the CRR. Institutions shall report net of defaulted exposures.
{210;040}	Retail exposures; of which – RWA – IRB exposures The risk-weighted exposure amount of assets that are retail exposures under Article 147(2)(d) of the CRR if these exposures are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. Institutions shall report net of defaulted exposures.
{220;010}	Retail SME – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are retail exposures to small- and medium-sized enterprises that fall under Article 123 of the CRR. For the purpose of this cell, the term ‘ small and medium enterprise ’ is defined in accordance with Article 501(2)(b) of the CRR. Institutions shall report net of defaulted exposures.
{220;020}	Retail SME – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are retail exposures under Article 147(2)(d) of the CRR if these exposures are exposures to small- and medium-sized enterprises and are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. For the purpose of this cell, the term ‘ small and medium enterprise ’ is defined in accordance with Article 501(2)(b) of the CRR. Institutions shall report net of defaulted exposures.
{220;030}	Retail SME – RWA – SA exposures The risk-weighted exposure amount of assets that are retail exposures to small- and medium-sized enterprises that fall under Article 123 of the CRR. For the purpose of this cell, the term ‘ small and medium enterprise ’ is defined in accordance with Article 501(2)(b) of the CRR. Institutions shall report net of defaulted exposures.
{220;040}	Retail SME – RWA – IRB exposures The risk-weighted exposure amount of assets that are retail exposures under Article 147(2)(d) of the CRR if these exposures are exposures to small- and medium-sized enterprises and are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. For the purpose of this cell, the term ‘ small and medium enterprise ’ is defined in accordance with Article 501(2)(b) of the CRR. Institutions shall report net of defaulted exposures.
{230;010}	Corporate; of which – Leverage Ratio Exposure Value – SA exposures This is the sum of {240,010} and {250,010}. Institutions shall report net of defaulted exposures.
{230;020}	Corporate; of which – Leverage Ratio Exposure Value – IRB exposures This is the sum of {240,020} and {250,020}. Institutions shall report net of defaulted exposures.
{230;030}	Corporate; of which – RWA – SA exposures This is the sum of {240,030} and {250,030}. Institutions shall report net of defaulted exposures.
{230;040}	Corporate; of which – RWA – IRB exposures This is the sum of {240,040} and {250,040}. Institutions shall report net of defaulted exposures.
{240;010}	Financial – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to financial corporates that fall under Article 122 of the CRR. For the purpose of the reporting in LR4, financial corporates shall mean regulated and unregulated undertakings other than institutions referred to in {180;10}, 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 Article 4(1)(27) of the CRR other than institutions referred to in {180;10}. Institutions shall report net of defaulted exposures.
{240;020}	Financial – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to financial corporates under Article 147(2)(c) of the CRR if these exposures are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. For the purpose of reporting in LR4, financial corporates shall mean regulated and unregulated undertakings other than institutions referred to in {180;10}, 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 Article 4(1)(27) of the CRR other than institutions referred to in {180;10}. Institutions shall report net of defaulted exposures.
{240;030}	Financial – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to financial corporates that fall under Article 122 of the CRR. For the purpose of reporting in LR4, financial corporates shall mean regulated and unregulated undertakings other than institutions referred to in {180;10}, 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 Article 4(1)(27) of the CRR other than institutions referred to in {180;10}. Institutions shall report net of defaulted exposures.
{240;040}	Financial – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to financial corporates under Article 147(2)(c) of the CRR if these exposures are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. For the purpose of reporting in LR4, financial corporates shall mean regulated and unregulated undertakings other than institutions referred to in {180;10}, 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 Article 4(1)(27) of the CRR other than institutions referred to in {180;10}. Institutions shall report net of defaulted exposures.
{250;010}	Non-financial; of which – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to non -financial corporates that fall under Article 122 of the CRR. This is the sum of {260,010} and {270,010}. Institutions shall report net of defaulted exposures.
{250;020}	Non-financial; of which – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to non -financial corporates under Article 147(2)(c) of the CRR if these exposures are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. This is the sum of {260,020} and {270,020}. Institutions shall report net of defaulted exposures.
{250;030}	Non-financial; of which – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to non -financial corporates that fall under Article 122 of the CRR. This is the sum of {260,030} and {270,030}. Institutions shall report net of defaulted exposures.
{250;040}	Non-financial; of which – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to non -financial corporates under Article 147(2)(c) of the CRR if these exposures are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. This is the sum of {260,040} and {270,040}. Institutions shall report net of defaulted exposures.
{260;010}	SME exposures – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to corporates in the form of small- and medium-sized enterprises that fall under Article 122 of the CRR. For the purpose of this cell, a small and medium enterprise is in accordance with Article 501(2)(b) of the CRR. Institutions shall report net of defaulted exposures.
{260;020}	SME exposures – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to corporates under Article 147(2)(c) of the CRR if these exposures are exposures to small- and medium-sized enterprises and are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. For the purpose of this cell, the term ‘ small and medium enterprise ’ is defined in accordance with Article 501(2)(b) of the CRR. Institutions shall report net of defaulted exposures.
{260;030}	SME exposures – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to corporates in the form of small- and medium-sized enterprises that fall under Article 122 of the CRR. For the purpose of this cell, the term ‘ small and medium enterprise ’ is defined in accordance with Article 501(2)(b) of the CRR. Institutions shall report net of defaulted exposures.
{260;040}	SME exposures – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to corporates under Article 147(2)(c) of the CRR if these exposures are exposures to small- and medium-sized enterprises and are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR. For the purpose of this cell, the term ‘ small and medium enterprise ’ is defined in accordance with Article 501(2)(b) of the CRR. Institutions shall report net of defaulted exposures.
{270;010}	Exposures other than SME exposures – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to corporates that fall under Article 122 of the CRR and that are not reported in {230;040} and {250;040}. Institutions shall report net of defaulted exposures.
{270;020}	Exposures other than SME exposures – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to corporates under Article 147(2)(c) of the CRR if these exposures are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR and that are not reported in {230;040} and {250;040}. Institutions shall report net of defaulted exposures.
{270;030}	Exposures other than SME exposures – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to corporates that fall under Article 122 of the CRR and that are not reported in {230;040} and {250;040}. Institutions shall report net of defaulted exposures.
{270;040}	Exposures other than SME exposures – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to corporates under Article 147(2)(c) of the CRR if these exposures are not secured by mortgages on immovable property in accordance with Article 199(1)(a) of the CRR and that are not reported in {230;040} and {250;040}. Institutions shall report net of defaulted exposures.
{280;010}	Exposures in default – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures in default and thus fall under Article 127 of the CRR.
{280;020}	Exposures in default – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets categorised in the exposures classes listed in Article 147(2) of the CRR if a default in accordance with Article 178 of the CRR has occurred.
{280;030}	Exposures in default – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures in default and thus fall under Article 127 of the CRR.
{280;040}	Exposures in default – RWA – IRB exposures The risk-weighted exposure amount of assets categorised in the exposures classes listed in Article 147(2) of the CRR if a default in accordance with Article 178 of the CRR has occurred.
{290;010}	Other exposures; of which – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets categorised in the exposures classes listed in Article 112(k), (m), (n), (o), (p) and (q) of the 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 {*; 030} and {*; 040}. Institutions shall report net of defaulted exposures.
{290;020}	Other exposures; of which – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure amount of assets categorised in the exposures classes listed in Article 147(2)(e), (f) and (g) of the 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 {*; 030} and {*; 040}. Institutions shall report net of defaulted exposures.
{290;030}	Other exposures; of which – RWA – SA exposures The risk-weighted exposure value of assets categorised in the exposures classes listed in Article 112(k), (m), (n), (o), (p) and (q) of the CRR. Institutions shall report net of defaulted exposures.
{290;040}	Other exposures; of which – RWA – IRB exposures The risk-weighted exposure value of assets categorised in the exposures classes listed in Article 147(2)(e), (f) and (g) of the CRR. Institutions shall report net of defaulted exposures.
{300;010}	Securitisation exposures – Leverage Ratio Exposure Value – SA exposures The leverage ratio exposure value of assets that are exposures to securitisations that fall under Article 112(m) of the CRR. Institutions shall report net of defaulted exposures.
{300;020}	Securitisation exposures – Leverage Ratio Exposure Value – IRB exposures The leverage ratio exposure value of assets that are exposures to securitisations and fall under Article 147(2)(f) of the CRR. Institutions shall report net of defaulted exposures.
{300;030}	Securitisation exposures – RWA – SA exposures The risk-weighted exposure amount of assets that are exposures to securitisations that fall under Article 112(m) of the CRR. Institutions shall report net of defaulted exposures.
{300;040}	Securitisation exposures – RWA – IRB exposures The risk-weighted exposure amount of assets that are exposures to securitisations and fall under Article 147(2)(f) of the CRR. Institutions shall report net of defaulted exposures.
{310;010}	Trade finance (memo item); of which – 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 exposures.
{310;020}	Trade finance (memo item); of which – 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 exposures.
{310;030}	Trade finance (memo item); of which – RWA – 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 exposures.
{310;040}	Trade finance (memo item); of which – RWA – 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 exposures.
{320;010}	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 exposures.
{320;020}	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 exposures.
{320;030}	Under official export credit insurance scheme – RWA – 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 exposures.
{320;040}	Under official export credit insurance scheme – RWA – 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 exposures.]