Reporting of exposures lower than 300 million EUR

The institutions shall report those exposures larger than or equal to the 300 million EUR on the consolidated basis as specified in Annex VIII according to the instructions in Annex IX. The legal basis of this reporting requirement is the same as FINREP, as laid down in chapter 3 articles 9.2 (g) and 11.2 (g) of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting. This reporting request is not applicable if the institution does not have any large exposure above 300 million EUR, on the consolidated basis. That means, the smaller institutions which only have exposures lower than 300 million EUR, do not fulfil this reporting requirement. Nonetheless, if smaller institutions have exposures which would qualify as "large exposures" according to the provisions in Regulation (EU) No 575/2013, they shall submit the reporting templates in Annex VIII of the ITS.   *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.