Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - Large Exposures
394 (4)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Annex IX part II 7, C 29.00
Disclose name of institution / entity:
Type of submitter:
Credit institution
Subject Matter:
Scope of LE3 template: Details of the exposures to individual clients within groups of connected clients

Is there a threshold foreseen to fill in this table? Or do we have to fill in all the exposures on individual clients, who belong to a group of connected clients?

Background on the question:

Text is not clear

Date of submission:
Published as Final Q&A:
Final Answer:

Neither Article 394 of Regulation (EU) No. 575/2013 (CRR) nor the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting  contain a threshold regarding the detailing of the individual clients who belong to a certain group of connected clients. This means that all exposures, regardless of their size, to the individual clients of the group of connected clients (group reported in LE2 template) which exist at the time of the reporting reference date need to be reported in the LE3 template.


*As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.

Final Q&A
Answer prepared by:
Answer prepared by the EBA.