Article 451 | CRR | Regulation 575/2013

Article 451 - Disclosure of the leverage ratio

Attention! This article will be amended on 01/01/2025. Please consult Regulation 2024/1623 to review the changes that will be made to the article.

Article 451

Disclosure of the leverage ratio

Institutions that are subject to Part Seven shall disclose the following information regarding their leverage ratio as calculated in accordance with Article 429 and their management of the risk of excessive leverage:

(a)

the leverage ratio and how the institutions apply Article 499(2);

(b)

a breakdown of the total exposure measure referred to in Article 429(4), as well as a reconciliation of the total exposure measure with the relevant information disclosed in published financial statements;

(c)

where applicable, the amount of exposures calculated in accordance with Articles 429(8) and 429a(1) and the adjusted leverage ratio calculated in accordance with Article 429a(7);

(d)

a description of the processes used to manage the risk of excessive leverage;

(e)

a description of the factors that had an impact on the leverage ratio during the period to which the disclosed leverage ratio refers.

Public development credit institutions as defined in Article 429a(2) shall disclose the leverage ratio without the adjustment to the total exposure measure determined in accordance with point (d) of the first subparagraph of Article 429a(1).

In addition to points (a) and (b) of paragraph 1 of this Article, large institutions shall disclose the leverage ratio and the breakdown of the total exposure measure referred to in Article 429(4) based on averages calculated in accordance with the implementing act referred to in Article 430(7).

PART ONE - GENERAL PROVISIONS (Article 1-24)

PART TWO - OWN FUNDS AND ELIGIBLE LIABILITIES (Article 25-91)

PART THREE - CAPITAL REQUIREMENTS (Article 92-386)

PART FOUR - LARGE EXPOSURES (Article 387-403)

PART FIVE - EXPOSURES TO TRANSFERRED CREDIT RISK (Article 404-410)

PART SIX - LIQUIDITY (Article 411-428az)

PART SEVEN - LEVERAGE (Article 429-429g)

PART SEVEN A - REPORTING REQUIREMENTS (Article 430-430c)

PART EIGHT - DISCLOSURE BY INSTITUTIONS (Article 431-455)

TITLE I - GENERAL PRINCIPLES (Article 431-434c)

TITLE II - TECHNICAL CRITERIA ON TRANSPARENCY AND DISCLOSURE (Article 435-451b)Article 435 - Disclosure of risk management objectives and policies ITSQ&AGL Article 436 - Disclosure of the scope of application ITSGL Article 437 - Disclosure of own funds ITSQ&AGL Article 437a - Disclosure of own funds and eligible liabilities ITSGL Article 438 - Disclosure of own funds requirements and risk-weighted exposure amounts ITSQ&AGL Article 439 - Disclosure of exposures to counterparty credit risk ITSGL Article 440 - Disclosure of countercyclical capital buffers ITSRTSQ&AGL Article 441 - Disclosure of indicators of global systemic importance ITSGL Article 442 - Disclosure of exposures to credit risk and dilution risk ITSQ&AGL Article 443 - Disclosure of encumbered and unencumbered assets ITSRTSQ&AGL Article 444 - Disclosure of the use of the Standardised Approach ITSQ&AGL Article 445 - Disclosure of exposure to market risk ITSGL Article 446 - Disclosure of operational risk management ITS Article 447 - Disclosure of key metrics ITSQ&A Article 448 - Disclosure of exposures to interest rate risk on positions not held in the trading book ITS Article 449 - Disclosure of exposures to securitisation positions ITS Article 449a - Disclosure of environmental, social and governance risks (ESG risks) ITSQ&A Article 450 - Disclosure of remuneration policy ITSQ&AGL Article 451 - Disclosure of the leverage ratio ITSQ&AGL Article 451a - Disclosure of liquidity requirements ITSQ&A Article 451b - Disclosure of crypto-asset exposures and related activities

TITLE III - QUALIFYING REQUIREMENTS FOR THE USE OF PARTICULAR INSTRUMENTS OR METHODOLOGIES (Article 452-455)

PART NINE - DELEGATED AND IMPLEMENTING ACTS (Article 456-464)

PART TEN - TRANSITIONAL PROVISIONS, REPORTS, REVIEWS AND AMENDMENTS (Article 465-520)

PART ELEVEN - FINAL PROVISIONS (Article 521)

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Article 451 - Disclosure of the leverage ratio

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