Public Disclosure Requirements related to Basel III Leverage Ratio

OSFI’s guideline Public Disclosure Requirements related to Basel III Leverage Ratio established that Domestic Systemically Important Banks (D-SIBs) were to report the leverage ratio using both the transitional measure of Tier 1 capital and the all-in measure of Tier 1 capital. Non-D-SIBs were to provide a breakdown of the main leverage ratio regulatory elements on an all-in basis.  Since the phase-in of regulatory capital adjustments ends in Q1 2018 (i.e. transitional Tier 1 capital will be equal to all-in Tier 1 capital), transitional arrangements will no longer be relevant from that point onward.  As a result, OSFI has removed from the guideline references to “transitional arrangements” and “all-in basis”. The guideline is otherwise unchanged.

D-SIBs and Non-D-SIBs should reflect these changes accordingly by using the revised disclosure templates in the guideline.

The revised reporting requirements are effective as of the Q1 2018 reporting period.