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

ANNEX XI Table 5: rows 1 - 115

Row and colum	Legal references and instructions
{010;1}	Off-balance sheet items; of which The leverage ratio exposure value calculated as the sum of {LRCalc;060;3} + {LRCalc;070;3} + {LRCalc; 80;3} + {LRCalc;90;3}
{010;2}	Off-balance sheet items; of which The risk-weighted exposure amount of off-balance sheet items — excluding repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions, margin lending transactions, and derivatives — calculated in accordance with the Standardised Approach and the Internal Ratings Based 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 Internal Ratings Based Approach, institutions shall determine the risk-weighted exposure amount in accordance with Chapter 3, Title II, Part Three of the CRR.
{020;1}	Trade Finance; of which 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;2}	Trade Finance; of which The risk-weighted exposure amount of off-balance sheet items — excluding repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions, margin lending transactions 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;1}	Under official export credit insurance scheme 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;2}	Under official export credit insurance scheme The risk-weighted exposure amount of off-balance sheet items — excluding repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions, and derivatives — related to trade finance under an official export credit insurance scheme. For the purpose of the reporting in LR4 Standard, 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;1}	Derivatives and SFTs subject to a cross-product netting agreement The leverage ratio exposure value of derivatives and repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions, as calculated in {LRCalc;010;3}, {LRCalc;020;3}, {LRCalc;030;3}, {LRCalc;040;3} and {LRCalc;050;3} if subject to a cross-product netting agreement as defined in Article 272(25) of the CRR.
{040;2}	Derivatives and SFTs subject to a cross-product netting agreement The risk-weighted exposure amounts to credit and counterparty credit risk as calculated under Title II, Part Three of the CRR of derivatives and repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions, 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;1}	Derivatives not subject to a cross-product netting agreement The leverage ratio exposure value of derivatives as calculated in {LRCalc;030;3}, {LRCalc;040;3} and {LRCalc;050;3} if not subject to a cross-product netting agreement as defined in Article 272(25) of the CRR.
{050;2}	Derivatives not subject to a cross-product netting agreement The risk-weighted exposure amounts to credit and counterparty credit risk of derivatives and repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions, as calculated under Title II, 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;1}	SFTs not subject to a cross-product netting agreement The leverage ratio exposure value of exposures of repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions, as calculated in {LRCalc;010;3,} and {LRCalc;020;3,} if not subject to a cross-product netting agreement as defined in Article 272(25) of the CRR.
{060;2}	SFTs not subject to a cross-product netting agreement The risk-weighted exposure amounts to credit and counterparty credit risk of repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions, as calculated under Title II, 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.
{070;1}	Other assets belonging to the trading book The leverage ratio exposure value of items reported in field {LRCalc;100;3} excluding non-trading book items.
{070;2}	Other assets belonging to the trading book Own fund requirements multiplied by 12.5 of items subject to Title IV of Part Three of the CRR
{080;1}	Covered bonds The leverage ratio exposure value of assets that are exposures in the form of covered bonds as defined in Article 129 of the CRR. SA exposures
{080;2}	Covered bonds 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. IRB exposures, which institutions shall report net of defaulted exposures
{080;3}	Covered bonds The risk-weighted exposure amount of assets that are exposures in the form of covered bonds as in Article 129 of the CRR. SA exposures
{080;4}	Covered bonds 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. IRB exposures, which institutions shall report net of defaulted exposures
{090,1}	Exposures treated as sovereigns This is the sum of fields from {100,1} to {130,1}.
{090;2}	Exposures treated as sovereigns This is the sum of fields from {100,2} to {130,2}.
{090;3}	Exposures treated as sovereigns This is the sum of fields from {100,3} to {130,3}.
{090;4}	Exposures treated as sovereigns This is the sum of fields from {100,4} to {130,4}.
{100;1}	Central governments and central banks The leverage ratio exposure value of assets that are exposures to central governments or central banks as defined in Article 114 of the CRR. SA exposures
{100;2}	Central governments and central banks 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. IRB exposures, which institutions shall report net of defaulted exposures
{100;3}	Central governments and central banks The risk-weighted exposure amount of assets that are exposures to central governments or central banks as defined in Article 114 of the CRR. SA exposures
{100;4}	Central governments and central banks 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. IRB exposures, which institutions shall report net of defaulted exposures
{110;1}	Regional governments and local authorities treated as sovereigns 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. SA exposures
{110;2}	Regional governments and local authorities treated as sovereigns 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. IRB exposures., which institutions shall report net of defaulted exposures
{110;3}	Regional governments and local authorities treated as sovereigns 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. SA exposures
{110;4}	Regional governments and local authorities treated as sovereigns 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. IRB exposures, which institutions shall report net of defaulted exposures
{120;1}	MDBs and international organisations treated as sovereigns 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. SA exposures
{120;2}	MDBs and international organisations treated as sovereigns The leverage ratio exposure value of assets that are exposures to multilateral development banks and international organisations that fall under Articles 147 (3) (b) and (c) of the CRR. IRB exposures, which institutions shall report net of defaulted exposures
{120;3}	MDBs and international organisations treated as sovereigns The risk-weighted exposure amount of assets that are exposures to multilateral development banks and international organisations and that fall under Articles 117(2) and 118 of the CRR. SA exposures
{120;4}	MDBs and international organisations treated as sovereigns The risk-weighted exposure amount of assets that are exposures to multilateral development banks and international organisations that fall under Articles 147 (3) (b) and (c) of the CRR. IRB exposures, which institutions shall report net of defaulted exposures
{130;1}	PSEs treated as sovereigns The leverage ratio exposure value of assets that are exposures to public sector entities that fall under Article 116(4) of the CRR. SA exposures
{130;2}	PSEs treated as sovereigns The leverage ratio exposure value of assets that are exposures to public sector entities that fall under Article 147(3)(a) of the CRR. IRB exposures, which institutions shall report net of defaulted exposures
{130;3}	PSEs treated as sovereigns The risk-weighted exposure amount of assets that are exposures to public sector entities that fall under Article 116(4) of the CRR. SA exposures
{130;4}	PSEs treated as sovereigns The leverage ratio exposure value of assets that are exposures to public sector entities that fall under Article 147(3)(a) of the CRR IRB exposures, which institutions shall report net of defaulted exposures
{140;1 }	Exposures to regional governments, MDB, international organisations and PSE not treated as sovereigns This is the sum of fields from {150,1} to {170,1}
{140;2 }	Exposures to regional governments, MDB, international organisations and PSE not treated as sovereigns This is the sum of fields from {150,2} to {170,2}
{140;3}	Exposures to regional governments, MDB, international organisations and PSE not treated as sovereigns This is the sum of fields from {150,3} to {170,3}
{140;4}	Exposures to regional governments, MDB, international organisations and PSE not treated as sovereigns This is the sum of fields from {150,4} to {170,4}
{150;1}	Regional governments and local authorities NOT treated as sovereigns 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. SA exposures.
{150;2}	Regional governments and local authorities NOT treated as sovereigns 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. IRB exposures, which institutions shall report net of defaulted exposures
{150;3}	Regional governments and local authorities NOT treated as sovereigns 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. SA exposures
{150;4}	Regional governments and local authorities NOT treated as sovereigns 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. IRB exposures, which institutions shall report net of defaulted exposures
{160;1}	MDBs NOT treated as sovereigns 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. SA exposures.
{160;2}	MDBs NOT treated as sovereigns 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. IRB exposures, which institutions shall report net of defaulted exposures
{160;3}	MDBs NOT treated as sovereigns 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. SA exposures
{160;4}	MDBs NOT treated as sovereigns 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. IRB exposures, which institutions shall report net of defaulted exposures
{170;1}	PSEs NOT treated as sovereigns 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. SA exposures
{170;2}	PSEs NOT treated as sovereigns 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. IRB exposures, which institutions shall report net of defaulted exposures
{170;3}	PSEs NOT treated as sovereigns 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. SA exposures.
{170;4}	PSEs NOT treated as sovereigns 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. IRB exposures, which institutions shall report net of defaulted exposures
{180;1}	Institutions The leverage ratio exposure value of assets that are exposures to institutions that fall under Articles 119 to 121 of the CRR. SA exposures
{180;2}	Institutions 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(d) of the CRR and do not fall under Article 147(4)(a), (b) and (c) of the CRR. IRB exposures, which institutions shall report net of defaulted exposures
{180;3}	Institutions The risk-weighted exposure amount of assets that are exposures to institutions that fall under Articles 119 to 121 of the CRR. SA exposures
{180;4}	Institutions 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(d) of the CRR and do not fall under Article 147(4)(a), (b) and (c) of the CRR. IRB exposures, which institutions shall report net of defaulted exposures
{190;1}	Secured by mortgages of immovable properties; of which The leverage ratio exposure value of assets that are exposures secured by mortgages on immovable property that fall under Article 124 of the CRR. SA exposures
{190;2}	Secured by mortgages of immovable properties; of which 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. IRB exposures, which institutions shall report net of defaulted exposures
{190;3}	Secured by mortgages of immovable properties; of which The risk-weighted exposure amount of assets that are exposures secured by mortgages on immovable property that fall under Article 124 of the CRR. SA exposures
{190;4}	Secured by mortgages of immovable properties; of which 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. IRB exposures, which institutions shall report net of defaulted exposures
{200;1}	Secured by mortgages of residential properties 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. SA exposures
{200;2}	Secured by mortgages of residential properties 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. IRB exposures, which institutions shall report net of defaulted exposures
{200;3}	Secured by mortgages of residential properties 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. SA exposures
{200;4}	Secured by mortgages of residential properties 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. IRB exposures, which institutions shall report net of defaulted exposures
{210;1}	Retail exposures The leverage ratio exposure value of assets that are retail exposures that fall under Article 123 of the CRR. SA exposures.
{210;2}	Retail 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. IRB exposures, which institutions shall report net of defaulted exposures
{210;3}	Retail exposures The risk-weighted exposure amount of assets that are retail exposures that fall under Article 123 of the CRR. SA exposures
{210;4}	Retail 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. IRB exposures, which institutions shall report net of defaulted exposures
{220;1}	Retail SME 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. SA exposures. For the purpose of this field, a small and medium enterprise is in accordance with Article 501(2)(b).
{220;2}	Retail SME 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. IRB exposures, which institutions shall report net of defaulted exposures. For the purpose of this field, a small and medium enterprise is in accordance with Article 501(2)(b).
{220;3}	Retail SME 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. SA exposures For the purpose of this field, a small and medium enterprise is in accordance with Article 501(2)(b).
{220;4}	Retail SME 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. IRB exposures, which institutions shall report net of defaulted exposures For the purpose of this field, a small and medium enterprise is in accordance with Article 501(2)(b).
{230;1}	Corporate This is the sum of fields {240,1} and {250,1}
{230;2}	Corporate This is the sum of fields {240,2} and {250,2}
{230;3}	Corporate This is the sum of fields {240,3} and {250,3}
{230;4}	Corporate This is the sum of fields {240,4} and {250,4}
{240;1}	Financial 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 row 180, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in Annex I to Directive, as well as undertakings as defined in Article 4(1)(27) of CRR other than institutions referred to in row 180. SA exposures
{240;2}	Financial 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 row 180, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in Annex I to Directive, as well as undertakings as defined in Article 4(1)(27) of CRR other than institutions referred to in row 180. IRB exposures, which institutions shall report net of defaulted exposures
{240;3}	Financial 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 row 180, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in Annex I to Directive, as well as undertakings as defined in Article 4(1)(27) of CRR other than institutions referred to in row 180. SA exposures
{240;4}	Financial 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 row 180, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in Annex I to Directive, as well as undertakings as defined in Article 4(1)(27) of CRR other than institutions referred to in row 180. IRB exposures, which institutions shall report net of defaulted exposures
{250;1}	non Financial The leverage ratio exposure value of assets that are exposures to non financial corporates that fall under Article 122 of the CRR. SA exposures. This is the sum of fields {260,1} and {270,1}
{250;2}	non Financial 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. IRB exposures, which institutions shall report net of defaulted exposures. This is the sum of fields {260,2} and {270,2}
{250;3}	non Financial The risk-weighted exposure amount of assets that are exposures to non financial corporates that fall under Article 122 of the CRR. SA exposures. This is the sum of fields {260,3} and {270,3}
{250;4}	non Financial 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. IRB exposures, which institutions shall report net of defaulted exposures. This is the sum of fields {260,4} and {270,4}
{260;1}	SME 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. SA exposures. For the purpose of this field, a small and medium enterprise is in accordance with Article 501(2)(b).
{260;2}	SME 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. IRB exposures, which institutions shall report net of defaulted exposures . For the purpose of this field, a small and medium enterprise is in accordance with Article 501(2)(b).
{260;3}	SME exposures The risk-weighted exposure amount of assets that are exposures to corporates in the form of small and medium enterprises that fall under Article 122 of the CRR. SA exposures. For the purpose of this field, a small and medium enterprise is in accordance with Article 501(2)(b).
{260;4}	SME 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. IRB exposures, which institutions shall report net of defaulted exposures . For the purpose of this field, a small and medium enterprise is in accordance with Article 501(2)(b).
{270;1}	Corporate exposures other than SME 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 rows 240 and 260. SA exposures
{270;2}	Corporate exposures other than SME 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 rows 240 and 260. IRB exposures, which institutions shall report net of defaulted exposures
{270;3}	Corporate exposures other than SME 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 rows 240 and 260. SA exposures
{270;4}	Corporate exposures other than SME 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 rows 240 and 260. IRB exposures, which institutions shall report net of defaulted exposures
{280;1}	Exposures in default The leverage ratio exposure value of assets that are exposures in default and thus fall under Article 127 of the CRR. SA exposures
{280;2}	Exposures in default 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. IRB exposures
{280;3}	Exposures in default The risk-weighted exposure amount of assets that are exposures in default and thus fall under Article 127 of the CRR. SA exposures
{280;4}	Exposures in default 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. IRB exposures
{290;1}	Other exposures (eg equity and other non-credit obligation assets); of which 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. SA exposures.
{290;2}	Other exposures (eg equity and other non-credit obligation assets); of which The leverage ratio exposure value of assets categorised in the exposures classes listed in Article 147(2)(e), (f) and (g) of the CRR. IRB exposures, which institutions shall report net of defaulted exposures
{290;3}	Other exposures (eg equity and other non-credit obligation assets); of which The risk-weighted exposure amount of assets categorised in the exposures classes listed in Article 112(k), (m), (n), (o), (p) and (q) of the CRR.
{290;4}	Other exposures (eg equity and other non-credit obligation assets); of which The risk-weighted exposure amount of assets categorised in the exposures classes listed in Article 147(2)(e), (f) and (g) of the CRR. IRB exposures, which institutions shall report net of defaulted exposures
{300;1}	Securitisation exposures The leverage ratio exposure value of assets that are exposures to securitisations that fall under Article 112(m) of the CRR. SA exposures
{300;2}	Securitisation exposures The leverage ratio exposure value of assets that are exposures to securitisations and fall under Article 147(2)(f) of the CRR. IRB exposures, which institutions shall report net of defaulted exposures
{300;3}	Securitisation exposures The risk-weighted exposure amount of assets that are exposures to securitisations that fall under Article 112(m) of the CRR. SA exposures
{300;4}	Securitisation exposures The risk-weighted exposure amount of assets that are exposures to securitisations and fall under Article 147(2)(f) of the CRR. IRB exposures, which institutions shall report net of defaulted exposures
{310;1}	Trade finance (Memo item); of which 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. SA exposures.
{310;2}	Trade finance (Memo item); of which 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. IRB exposures, which institutions shall report net of defaulted exposures
{310;3}	Trade finance (Memo item); of which 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. SA exposures.
{310;4}	Trade finance (Memo item); of which 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. IRB exposures, which institutions shall report net of defaulted exposures
{320;1}	Under official export credit insurance scheme 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. SA exposures.
{320;2}	Under official export credit insurance scheme 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. IRB exposures, which institutions shall report net of defaulted exposures.
{320;3}	Under official export credit insurance scheme 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. SA exposures.
{320;4}	Under official export credit insurance scheme 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. IRB exposures, which institutions shall report net of defaulted exposures.