UK leverage ratio: instructions for completing data items FSA083 and FSA084

Supervisory Statement 46/15

Update 8 October 2021: On Saturday 1 January 2022, this SS will be deleted as outlined in PS21/21 ‘The UK leverage ratio framework’

First published on 7 December 2015

This supervisory statement is addressed to those Capital Requirements Regulation (CRR) firms regulated by the Prudential Regulation Authority (PRA) that are required to submit supervisory reports under the Reporting Leverage Ratio Part of the PRA Rulebook. Its purpose is to set out the PRA’s expectations for how firms should complete the data items required under Chapter 3 and Chapter 4 of the Part. This will ensure a consistent reporting framework to enable the PRA to use the information collected efficiently and effectively. It allows the PRA to meet its objectives of promoting the safety and soundness of firms, as it enables the PRA to monitor firms’ compliance with the requirement to maintain adequate financial resources and with other requirements and standards under the regulatory system.

This supervisory statement should be read alongside Policy Statement 27/15 and Supervisory Statement 45/15.

Past versions