C 47.00 - LRCalc - Leverage ratio calculation





Amount / Ratio
CodeLabel010
009 - Exposure Values
010 SFTs: Exposure in accordance with Article 429 (5) and 429 (8) of the CRR135741
020 SFTs: Add-on for counterparty credit risk132921
030 Derogation for SFTs: Add-on in accordance with Article 429b (4) and 222 of the CRR132924
040 Counterparty credit risk of SFT agent transactions in accordance with Article 429b (6) of the CRR132920
050 (-) Exempted CCP leg of client-cleared SFT exposures143086
060 Derivatives: Current replacement cost132943
070 (-) Eligible cash variation margin received offset against derivatives market value132944
080 (-) Exempted CCP leg of client-cleared trade exposures (replacement costs)132942
090 Derivatives: Add-on under the mark-to-market method132932
100 (-) Exempted CCP leg of client-cleared trade exposures (potential future exposure)132931
110 Derogation for derivatives: original exposure method132946
120 (-) Exempted CCP leg of client-cleared trade exposures (original exposure method)132945
130 Capped notional amount of written credit derivatives132926
140 (-) Eligible purchased credit derivatives offset against written credit derivatives132927
150 Off-balance sheet items with a 10% CCF in accordance with Article 429 (10) of the CRR132890
160 Off-balance sheet items with a 20% CCF in accordance with Article 429 (10) of the CRR132891
170 Off-balance sheet items with a 50% CCF in accordance with Article 429 (10) of the CRR132892
180 Off-balance sheet items with a 100% CCF in accordance with Article 429 (10) of the CRR132893
190 Other assets135743
200 Gross up for derivatives collateral provided132939
210 (-) Receivables for cash variation margin provided in derivatives transactions132925
220 (-) Exempted CCP leg of client-cleared trade exposures (initial margin)143087
230 Adjustments for SFT sales accounting transactions132947
240 (-) Fiduciary assets132929
250 (-) Exemption of intragroup exposures (solo basis) in accordance with Article 429(7) of the CRR132930
260 (-) Exposures exempted in accordance with Article 429 (14) of the CRR132928
270 (-) Asset amount deducted - Tier 1 - fully phased-in definition143082
280 (-) Asset amount deducted - Tier 1 - transitional definition143084
290 Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital134660
300 Total Leverage Ratio exposure - using a transitional definition of Tier 1 capital134661
309 - Capital
310 Tier 1 capital - fully phased-in definition132949
320 Tier 1 capital - transitional definition84817
329 - Leverage Ratio
330 Leverage Ratio - using a fully phased-in definition of Tier 1 capital135745
340 Leverage Ratio - using a transitional definition of Tier 1 capital135746




Dimensions
MetricDetails the data type (e.g. monetary, percentage, string) of the data point. In XBRL, it is the "primary item". Generally, it indicates the "metrics" of the Main category provided (i.e. answers the question: how is measured?). It should be defined for each data point. In the case of monetary values, when the data point is referred to a (change during a) period of time, the member name shall finish in "(flow)". When the member name has other terminations, the data point is a measurement at a date (i.e. "stock").
Metric - Details the data type (e.g. monetary, percentage, string) of the data point. In XBRL, it is the "primary item". Generally, it indicates the "metrics" of the Main category provided (i.e. answers the question: how is measured?). It should be defined for each data point. In the case of monetary values, when the data point is referred to a (change during a) period of time, the member name shall finish in "(flow)". When the member name has other terminations, the data point is a measurement at a date (i.e. "stock").
BaseDefines the basic conceptual meaning of a data point. Identifies the framework in which a data point is included. For FINREP, it indicates in which group of element of the financial statement should be included the data point (e.g. assets, liabilities, equity, income, expenses). For COREP, it indicates whether the data point should be computed in the numerator (own funds) or the denominator (exposures) of the Pillar I solvency ratio. It determines whether the data point has a "debit" or a "credit" attribute.
Base items - Defines the basic conceptual meaning of a data point. Identifies the framework in which a data point is included. For FINREP, it indicates in which group of element of the financial statement should be included the data point (e.g. assets, liabilities, equity, income, expenses). For COREP, it indicates whether the data point should be computed in the numerator (own funds) or the denominator (exposures) of the Pillar I solvency ratio. It may determine whether the data point has a "debit" or a "credit" attribute.
Main categorySpecifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Approach for prudential purposesApproach used for the calculation of capital requirements.
Approach - Approach used for the calculation of capital requirements (or exposure value in LR)
Own fundsSpecifies the eligibility for the various levels of own funds for the fully phased-in period (without transitional provisions).
Computability in own funds - Specifies the way in which the item computes in own funds
Conversion factors for off-balance sheet itemsFor off-balance sheet items, it specifies the value of the conversion factors to be applied to calculate their exposure value.
Percentages - Percentages
Related parties/RelationshipsDefines the relationship between the reporting institution with an entity or a person; in particular, it specifies the type of related party.
Related parties/Relationships - Defines the relationship between the reporting institution with an entity or a person; in particular, it specifies the type of related party.