Public Disclosures: Leverage Ratios
Amazon Publications (2014)
20 Pages Posted: 20 Dec 2014 Last revised: 14 Dec 2016
Date Written: December 13, 2014
Abstract
The public disclosure requirements include:
- a summary comparison table that provides a comparison of banks’ total accounting assets amounts and leverage ratio exposures; - a common disclosure template, which as previously discussed, provides a breakdown of the main leverage ratio regulatory elements; - a reconciliation requirement that details the source(s) of material differences between banks’ total balance sheet assets in their financial statements and on balance sheet exposures in the common disclosure template; and other disclosures.
As well as highlighting the Basel Committee's rationales for public disclosures (particularly from the perspective of the Basel leverage framework), and concerns relating to these disclosures requirements, this presentation is aimed at illustrating how a reconciliation is to be achieved between the summary comparison table and the common disclosure template.
Keywords: on balance sheet exposures, derivatives exposures, secured financing transaction exposures, OBS items, common disclosure template
Suggested Citation: Suggested Citation