EBA · 2013_395 Final Q&A

Scope of LE5 template: Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial entities: detail of the exposures to individual clients within groups of connected clients

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
394 (4)
Topic
Supervisory reporting - Large Exposures
Submitted by
Credit institution
Submitted
2013-10-16
Answered
2014-04-04
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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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 (that need to be reported in template 'LE4'?

Background

text is not clear

Answer

Neither Article 394 of Regulation (EU) No. 575/2013 (CRR) nor the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsITS 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.

Original source: European Banking Authority, Q&A ID 2013_395

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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