Report information on the 20 largest exposures to clients or groups of connected clients

Both questions are answered with yes. On the first question: in case an exposure falls under the scope of several reporting requirements which are processed by means of the large exposures templates (Annex VIII of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS)) the institution needs to report the exposure only once. Hence, in the described case of an exposure which is reported in its capacity as either large exposure or one of the 10 largest exposures to institutions or unregulated financial sector entities, there is no need for a second reporting due to the capacity as one of the 20 largest exposures. The same holds true (i.e. no double reporting) with regard to possible overlaps with the reporting requirement according to Article 9 (2) (g) and Article 11 (2) (g) of the ITS on Supervisory Reporting (exposures larger or equal to 300 million EUR but less than 10% of the institution´s eligible capital) which are processed by means of the large exposure templates (C 27.00, C 28.00, C 29.00, C 30.00 and C 31.00). On the second question: in case an exposure constitutes both, a large exposure and one of the 10 largest to institutions/unregulated financial sector entities or one of the 20 largest, the reporting requirement regarding the largest exposures is partially fulfilled by the reporting of this large exposure. The rest of the report regarding the 10 or 20 largest exposures needs to be completed with further exposures.