This chapter describes the scope of consolidation to be used in calculating the leverage ratio.
Effective as of:
01 Jan 2023
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Last update:
27 Mar 2020
1 Footnote
10.2
Where a banking, financial, insurance or commercial entity is outside the scope of regulatory consolidation, only the investment in the capital of such entities (ie only the carrying value of the investment, as opposed to the underlying assets and other exposures of the investee) is to be included in the leverage ratio exposure measure. However, investments in the capital of such entities that are deducted from Tier 1 capital as set out in LEV30.3 may be excluded from the leverage ratio exposure measure.