Question ID
2013_394
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Large Exposures
Article
394 (4)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex IX part II 7, C 29.00
Type of submitter
Credit institution
Subject matter
Scope of LE3 template: Details of the exposures to individual clients within groups of connected clients
Question

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

Submission date
Final publishing date
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.

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

Disclaimer

The Q&A refers to the provisions in force on the day of their publication. The EBA does not systematically review published Q&As following the amendment of legislative acts. Users of the Q&A tool should therefore check the date of publication of the Q&A and whether the provisions referred to in the answer remain the same.