Leverage ratio

PRA Rules

For a list of the Capital Requirements Regulation provisions revoked from UK legislation, and their corresponding PRA rules, refer to this table of corresponding provisions.

• Leverage Ratio (CRR)
• Leverage Ratio - Capital Requirements and Buffers
• Internal Capital Adequacy Assessment (in particular Chapter 11)
• Reporting (CRR)
• Disclosure (CRR)
• Exclusion of loans under the Bounce Back Loan scheme from the calculation of the total exposure measure of the Leverage Ratio (Modification by consent).

UK legislation

• Non-risk based requirements for own funds and eligible liabilities for G-SIBs (MREL leverage requirement) - Capital Requirements Regulation (EU) No 575/2013 (Articles 92a and b)
• Treatment of non-performing exposures due to Covid-19 - Capital Requirements Regulation (EU) No 575/2013 (Article 468(5))
• Introduction of IFRS9 - Capital Requirements Regulation (EU) No 575/2013 (Article 473a (7A) and (8))

Supervisory Statements and Statements of Policy

• The Prudential Regulation Authority's approach to banking supervision (Approach Document) in particular paragraph 87
• The UK leverage ratio framework (SS45/15), including Additional Leverage Ratio model requirements 
• Guidelines for completing regulatory reports (SS34/15)
• The minimum requirement for own funds and eligible liabilities (MREL) – buffers and Threshold Conditions (SS16/16)