A) Can you please clarify how exposures in non-significant business units in Art. 150(1) (c) should be intended? B) Can you please clarify which are the criteria for such a “significant” test.
Art. 150 (1) (c) of the CRR lacks of specific indications on how to interpret the concept of exposure in non-significant business units, as well as of the criteria to assess the “significance”. The interpretation proposed seems the only plausible also taking into account the guidelines provided in Q&A 2014_1678 where business units are treated in the same way as “type of exposures” and “exposure class” which clearly refer to the counterparty of the exposure.
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