A European Commission Implementing Regulation laying down implementing technical standards (“ITS“) on disclosure of the leverage ratio for institutions under the CRR has been published in the Official Journal of the EU on February 16.

The Implementing Regulation states that, to ensure the obligation in the CRR to disclose information related to the leverage ratio is carried out by institutions in an effective and harmonised manner across the EU as soon as possible, it is necessary to require institutions to use templates for disclosure at the earliest possible date. The templates and instructions on completing them are set out in the annexes to the Implementing Regulation.

The Implementing Regulation entered into force on February 17.