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 (that need to be reported in template 'LE4'?
text is not clear
Neither Article 394 of Regulation (EU) No. 575/2013 (CRR) nor the
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 the details of all exposures, regardless of their size, to the individual clients within the groups of connected clients (groups reported in LE4 template) which exist at the time of the reporting reference shall be given in the LE5 template and not only for members of the group that qualify as "institutions" or "unregulated financial entities" (see also Q&A 492).
*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.