Institutions shall disclose the breakdown of the leverage ratio total exposure measure, as referred to in point (b) of Article 451(1) of Regulation (EU) No 575/2013, by completing and publishing both of the following:
rows 1 to EU-19b of the template entitled "LRCom" set out in Annex I in accordance with the instructions set out in in Annex II;
rows EU-1 to EU-12 of the template entitled "LRSpl" set out in Annex I in accordance with the instructions set out in in Annex II.
By way of derogation from paragraph 1(b), where institutions are required, by virtue of the second subparagraph of Article 13(1) of Regulation (EU) No 575/2013 to disclose information on a sub-consolidated basis, they shall not be required to complete and publish the template entitled "LRSpl" of Annex I on a sub-consolidated basis.
Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.