EBA · 2013_57 Archive

Definition of a large exposure

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
392, para. 1
Topic
Large exposures
Submitted by
Credit institution
Submitted
2013-07-11
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Please can you confirm if the large exposure threshold for reporting is 10% of eligible capital as mentioned in Article 392 or €300m?

Background

At a recent XBRL conference it was mentioned that the LE reporting threshold would be €300m.

Answer

Article 394 (1) of Regulation (EU) No 575/2013 (CRR) requires that institutions report every large exposure (defined in Article 392 of CRR as exposures to clients or groups of connected client where its value is equal or exceeds  10 % of the eligible capital of the institution).   Additionally, Article 394 (2) of the CRR requires the reporting of certain largest exposures and Article 5 (a) (12) of the draft Implementing Technical Standards (ITS) on Supervisory Reporting under the CRR require that institutions report information related to exposures to clients and groups of connected clients not considered large exposures in accordance with Article 392 of the CRR, but which have an exposure value larger than or equal to 300 million EUR. On 26 July 2013 the EBA submitted these draft ITS to the European Commission and published them on its website . However, it is important to note in this context that, as the formal adoption of the ITS falls on the European Commission, the ITS as published by the EBA, may still be subject to changes.

Original source: European Banking Authority, Q&A ID 2013_57

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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