FTB-C000198 / Formula component

Leverage

Leverage is the ratio of economic exposure to the capital, net asset value, or index base supporting it.

Also known asexposure leverageleverage ratio

Definitions

In plain terms

Two times leverage targets exposure equal to twice the reference capital, magnifying both gains and losses before costs.

Technical

The measure requires exposure definition, denominator, gross versus net convention, derivative delta or notional treatment, financing, collateral, rebalance timing, and bounds.

Scope

Leverage does not guarantee a constant multiple of long-horizon returns.

Formula

L = exposure / capital
LaTeX: L=E/C
SymbolMeaningUnit
Edeclared economic exposurecurrency exposure
Cdeclared supporting capital or index valuecurrency value

Output unit: leverage multiple

Examples

  • A governed methodology records leverage with its source, cutoff, units, parameters, and effective version.

Common misconceptions

  • Leverage does not have one universal implementation without the declared methodology, data basis, and constraints.

Concept relationships

Where this concept is used

Evidence and governance

  1. S&P Risk Control 2.0 Indices Methodology S&P Dow Jones Indices · first party methodology

    Supports: preferred label, short definition, technical definition, formula

    Limits: Authoritative for the named index family; it does not create a universal volatility-control formula or investment result.

  2. Fintech Builder Glossary Definition Contract The Fintech Builder · internal governed contract

    Supports: variant distinction

    Limits: Defines governed platform behavior rather than claiming these policies are universally prescribed by external McClellan methodology.

Reviewed by
fintech-builder-batch-004
Last reviewed
2026-07-27
Next review
2027-07-27
Record status
evidence reviewed

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