This chapter describes disclosure requirements for the leverage ratio.

Version effective as of 01 Jan 2023

Updated to take account of the revised leverage ratio exposure definition that was introduced in the December 2017 Basel III publication. Updated to take account of new implementation date as announced on 27 March 2020.

Introduction

80.1 The disclosure requirements set out in this chapter are:

(1) Template LR1 Summary comparison of accounting assets vs leverage ratio exposure measure

(2) Template LR2 Leverage ratio common disclosure template

80.2 Template LR1 provides a reconciliation of a bank's total assets as published in its financial statements to the leverage ratio exposure measure, and Template LR2 provides a breakdown of the components of the leverage ratio exposure measure.

Template LR1 - Summary comparison of accounting assets vs leverage ratio exposure measure