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In forceLeverageLast checked 11 November 2026

Leverage ratio (LVR001)

A regulatory return listed by the Bank of England (PRA), banks, United Kingdom.

Reports the leverage ratio, the countercyclical leverage ratio buffer and the additional leverage ratio buffer, with breakdowns of the exposure measure. Firms subject to the leverage ratio requirement (LREQ firms) also report averages over the quarter (Article 430(1)(a), (2) and (2A)). Source

Official title: LVR001 Leverage (reporting on leverage, Annexes X and XI)

The facts

Who files
Institutions, on the basis required by the leverage ratio rules (Reporting (CRR) Article 15). The taxonomy release note says that from 1 January 2027 the same templates and instructions apply to SDDTs and non-SDDTs, with new row 0121 of LV 47.00 reported only by firms that use the SDDT method. Source
How often
Quarterly (Article 15(1)(2)). Source
Deadline
Within 30 business days of the period end, for example 12 May 2026 for 31 March 2026 data (BEEDS Leverage Ratio reporting schedule 2026); Article 3 sets 12 May, 11 August, 11 November and 11 February. Source
Format
XBRL-XML. XBRL instance on the Bank of England Banking taxonomy, entry point LVR001 (leverage/2021-11-01 until 31 December 2026; leverage/2026-02-27 from 1 January 2027), filed through BEEDS (BEEDS Leverage Ratio collection and entry point mapping). Source
How it is filed
Filing routes recorded for the PRA: BEEDS (Bank of England Electronic Data Submission portal); RegData (Financial Conduct Authority). See how firms file with the PRA.
Status
In forceNew LVR001 templates and instructions apply from 1 January 2027 (BoE page; taxonomy v4.0.0 onward, entry point leverage/2026-02-27). Source
Legal basis
Group
Leverage

Templates (5)

The tables and forms inside the return. Plain name first, the PRA's code in brackets.

  • Alternative treatment of the exposure measure (LV 40.00)
  • On- and off-balance sheet items - additional breakdown of exposures (LV 41.00)
  • Alternative breakdown of leverage ratio exposure measure components (LV 43.00)
  • General information (LV 44.00)
  • Leverage ratio calculation (LV 47.00)

Template codes from Annex X of the Reporting (CRR) Part; names from the Index sheet of the LVR001 workbook. The taxonomy adds a header template LV700.00. Source

Validation rules

61 rules, as counted from the PRA's published material. Software can run them exactly as published. Source

How they are written: Excel rule list with an expression column and severity per entry point; rules marked Include in XBRL are also XBRL formula assertions in the taxonomy package.

Taxonomy v4.1.1 (LVR001 for 2027) also lists 61 rules in sheet leverage_ratio of the Leverage Ratio v4.1.1 workbook.

The rules, on bankofengland.co.uk

How they were counted

Rows in sheet 'leverage' of 'Bank of England Banking Taxonomy Validations Leverage v3.7.0.xlsx' (inside the validations ZIP, release 3.7.0) whose 'Severity and modules' column names LVR001. 61 rules: 61 active (Deactivated = no), 61 marked Include in XBRL = yes; 44 errors and 17 warnings. A rule shared by several entry points is counted once for each.

Counts are in the PRA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this data, firm by firm or added up, was found on the Bank of England pages read. The PRA does not publish individual firms' returns. Source

Official documents (16)

The PRA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see PRA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.