December 13th 2018
The Basel Committee on Banking Supervision (BCBS) has today, published Revisions to leverage ratio disclosure requirements. The Basel III leverage ratio standard comprises a 3% minimum level that banks must meet at all times, a buffer for global systemically-important banks and a set of public disclosure requirements. For the purpose of disclosure requirements, banks must report the leverage ratio on a quarter-end basis or, subject to approval by national supervisors, report a measure based on averaging (eg using an average of exposure amounts based on daily or month-end values).
Further details can be found in the full press release here.