LE reporting - reporting of exposures exempted under Article 400(1)(c) - exposures carrying explicit guarantees of central governments

On the basis of the question raised by the submitter, the correct reporting behaviour shall be the following according to chapter 6.1 (Instructions concerning specific columns) of Annex IX to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting): Template LE2 (C 28.00) of Annex VIII to the ITS on Supervisory Reporting: Row / code for A (the company) column 060 (‘Original exposures – Direct exposures – Debt instruments’):             100 column 210 (‘Exposure value before application of exemptions and CRM’):           100 column 240 (‘(-) Substitution effect of eligible credit risk mitigation techniques’): – 100 column 330 (‘Total’):                                                                                                     0 Row / code for the Central Government column 120 (‘Original exposures – Indirect exposures – Debt instruments):            100 column 210 (‘Exposure value before application of exemptions and CRM’):            100 column 320 (‘(-) Amounts exempted’)                                                                     - 100 column 330 (‘Total’) = 0; The same reporting approach shall be followed for providing the information requested in the template LE3 (C 29.00) of Annex VIII to the ITS on Supervisory Reporting.