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In forceLeverageLast checked 11 November 2026

Contingent leverage (LVR002)

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

Collects data on contingent leverage and trading exposures: collateral swaps, repurchase transactions, agency repurchase transactions and internalised trades (templates LV 49.00 to LV 52.00). It supports PS5/23 on risks from contingent leverage. Source

Official title: LVR002 Contingent leverage

The facts

Who files
LREQ firms (firms subject to the leverage ratio requirement): templates LV 49.00 to LV 52.00 are additional leverage reporting requirements, met on the LREQ basis only (Reporting (CRR) rules 1.2 and 2.8). Source
How often
Six-monthly for templates LV 49.00 to LV 52.00 (Article 15(1)(1)). Source
Deadline
Within 30 business days of the period end, for example 11 August 2026 for 30 June 2026 data (BEEDS Leverage Ratio reporting schedule 2026); Article 3 sets 11 August and 11 February for semi-annual data. Source
Format
XBRL-XML. XBRL instance on the Bank of England Banking taxonomy, entry point LVR002 (leverage/2023-05-11), filed through BEEDS (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 forceReporting took effect on 1 January 2024 with a first reference date of 30 June 2024 (BoE page, taxonomy v3.6.0 section). Source
Legal basis
Group
Leverage

Templates (4)

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

  • Treatment of collateral swaps (LV 49.00)
  • Treatment of repurchase transactions (LV 50.00)
  • Treatment of agency repurchase transactions (LV 51.00)
  • Treatment of internalised trades (LV 52.00)

Where the list was read: Source

Validation rules

48 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.

The rules, on bankofengland.co.uk

How they were counted

Rows in sheet 'leverage 2023-05-11' of 'Bank of England Banking Taxonomy Validations Contingent Leverage v4.1.1.xlsx' (inside the validations ZIP, release 4.1.1) whose 'Severity and modules' column names LVR002. 48 rules: 48 active (Deactivated = no), 48 marked Include in XBRL = yes; 48 errors and 0 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 (14)

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.