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In forceCredit institutions and investment firms: capital, liquidity and financial reporting (EU, EBA)Last checked 11 November 2026

Leverage ratio (COREP_LR)

A regulatory return listed by the Finansinspektionen (Swedish Financial Supervisory Authority) (FI), Sweden.

The EU-harmonised leverage ratio report under the CRR and the EBA's ITS. FI's 2025 note on EBA framework 4.0 names COREP LR among the reports changed for CRR3/CRD6. The EBA defines its content. Source

The facts

Who files
Credit institutions and investment firms that report under the CRR. FI's investment firm page says investment firms authorised to hold client funds on account are treated as credit institutions for capital adequacy, report under the CRR and follow the bank reporting calendar; other investment firms report under the IFR from 26 June 2021. Source
How often
Not stated on the FI pages read. FIDAC lists each reporting obligation with its reference date; the frequency is set by the EBA's implementing technical standards (see the library's EBA entry eba/corep-lr). Source
Deadline
Not published as a calendar on the FI pages read. FI's 2025 note says the ordinary deadline for COREP OF, COREP LR and IF Class 2 data as at 31 March 2025 was 12 May (moved that year to 30 June 2025). Source
Format
xBRL-CSV, XBRL-XML. An XBRL-CSV reporting package (zip) uploaded to FIDAC. From mid-January 2026 FI accepts both XBRL-XML and XBRL-CSV for modules in EBA DPM versions 4.0, 4.1 and 4.2, also for historical reference dates; from reference date 2026-03-31 XBRL-CSV must be used. The file parameters.csv in the reports folder gives entityID as rs:<FI institution number>.IND (individual) or .CON (consolidated, as shown in the FIDAC reporting obligation), refPeriod and baseCurrency. Folder and zip names must not contain å, ä or ö; FI has no file naming rule except that the root folder must have the same name as the zip file. Source
How it is filed
Filing routes recorded for the FI: Reporting Portal (Rapporteringsportalen); FIDAC (Finansinspektionen Data Collection); Periodic Reporting (Periodisk rapportering, older web system); Ownership reporting system (Ägarrapportering); TRS 2 (transaction reporting system); Email and post. See how firms file with the FI.
Status
In force
Legal basis
Group
Credit institutions and investment firms: capital, liquidity and financial reporting (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-lr (docs/eba/corep-lr.md). Swedish firms use the EBA's templates and taxonomy. Source

Validation rules

The FI publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules (XBRL formulas and rules not implemented in XBRL) and EBA XBRL filing rules, as applied by FIDAC; FI's own added checks are listed in its memo.

FIDAC runs the EBA's validation rules for the DPM version filed: severity 'error' blocks the report and 'warning' does not, though FI may later ask for a correction or an explanation; FIDAC also runs rules not implemented in XBRL. FI treats every EBA filing rule as mandatory and adds three checks of its own: the identifier scheme must be http://www.fi.se/InstNr (blocking), the currency must be SEK except for values expected in original currency or in EUR (blocking), and values may have at most 15 significant digits (not blocking). FI publishes a list of EBA rules it has deactivated in Sweden (national adaptation, 2026-09-18).

How they were counted

Not counted here: the EBA's validation rules apply (see eba/corep-lr).

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

Public data

No published data from this return was found. No data from this return published by FI was found on the pages checked. Source

Official documents (12)

The FI'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.

  • Rapportera i Fidac

    Filing rules · HTML

    FI's Swedish FIDAC page: entity identifier (institution number, scheme http://www.fi.se/InstNr, .IND/.CON suffix), XBRL-CSV rules from reference date 2026-03-31, 'nothing to report' sample files, DORA register and incident rules, revisions and validation rule documents.

  • Report in FIDAC

    Guidance · HTML

    FI's English page on FIDAC, its system for periodic and some event-driven reporting: weekend and holiday rule, revisions, validation results and FAQ.

  • Instructions FIDAC (version 1.3)

    Instructions · PDF · 1.8 MB · 24 April 2026

    English user guide to FIDAC: data collections and reporting modules, form and upload submission (XBRL, XML, JSON), test reporting, unexpected submissions, validation severity levels and revisions.

    SHA-256 9a1a04e0761dshow in full9a1a04e0761d22b1f9e7f6862e3e8a5676c692566bf32b3639e40f0ca98b7020
  • Banking and Payments (FIDAC technical information)

    Filing rules · HTML

    XBRL-CSV reporting packages for EBA modules: accepted from mid-January 2026 for DPM 4.0 to 4.2, mandatory from reference date 2026-03-31; parameters.csv content and naming rules.

  • Valideringsregler för rapportering enligt EBA-taxonomi via Fidac (2021-06-24)

    Validation rules · PDF · 164.1 KB · 24 June 2021

    How FIDAC applies EBA validation rules ('error' blocks, 'warning' does not), EBA filing rules (all treated as mandatory; identifier scheme http://www.fi.se/InstNr) and FI's three added rules (identifier scheme, SEK currency, at most 15 significant digits).

    SHA-256 fb4f8cb48120show in fullfb4f8cb481205b8c0cf5c63e794d9df5c8a2e4631d8e95828206720f78dbb0b2
  • Nationell anpassning av valideringsregler för periodisk rapportering via Fidac (2026-09-18)

    Validation rules · XLSX · 11.1 KB · 18 September 2026

    List of EBA validation rules deactivated in Sweden (sheet 'XBRL White list'): seven rules for RESOL, RESOL1 and SBP_CR - COREP_OF; one RESOL rule downgraded to warning.

    SHA-256 d15c82bb10a3show in fulld15c82bb10a3dc5b1e046730b63df479bbe488638502a3a2c507d8a3776376ed
  • Rapportering (Bank)

    Guidance · HTML

    FI's banking reporting page: firms report in FIDAC under FI's regulations and the CRR; links the EBA validation rules memo and the national adaptation of validation rules.

  • EBA publicerar nytt paket för rapportering (2026-07-13)

    Release note · HTML · 13 July 2026

    EBA reporting framework 4.3: third-country branches (first reference date 31 March 2027) and AMLA reporting; submission dates are shown in FIDAC.

  • Värdepappersbolag (rapportering)

    Guidance · HTML

    Investment firms report under FI's regulations and the CRR, and from 26 June 2021 under the IFR; firms allowed to hold client money on account follow the bank reporting calendar.

  • Taxonomi 4.0 - datum för rapportering (2025-04-11)

    Release note · HTML · 11 April 2025

    COREP OF, COREP LR and IF Class 2 under framework 4.0: deadline for 31 March 2025 moved from 12 May to 30 June 2025.

  • Reporting (Reporting Portal log-in, registration and authorisation)

    Guidance · HTML

    FI's English page on the Reporting Portal: registration, log-in methods and delegation of reporting authorisation.

  • Scheman och tekniska beskrivningar (schemas and technical descriptions)

    List of returns · HTML

    The table of every national report and survey module in FIDAC, with module version code, valid-from date and a zip of JSON schema, mapping and technical description. The anchor list for national returns in this file.

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 FI's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Finansinspektionen (https://www.fi.se). Documents copied here are unchanged. The plain-English summaries are Line4's own; Finansinspektionen does not endorse this library.

Last checked 11 November 2026.