Question ID
2014_769
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Large Exposures
Article
394
Paragraph
2
Subparagraph
e
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Article 394(2) point (e) of Regulation (EU) No 575/2013
Name of institution / submitter
Wolters Kluwer Financial Services
Country of incorporation / residence
Europe
Type of submitter
Consultancy firm
Subject matter
Maturity Buckets for LE4 and LE5- Amount to be considered.
Question

The Annex IX with reference to LE4 and LE5 reads .... For each exposure value before application of exemptions and CRM (column 210 of LE2 template), the expected amounts maturing shall be allocated to the respective bucket. Consequently, an exposure maybe spread across different columns. Instruments which do not have a fixed maturity, like equity, shall be included in the column “undefined maturity”. Does this mean that for each exposure which qualifies for this template we consider the actual cash flow spread across the tenure till the actual maturity of the exposure? Secondly, is it expected that the total amount of exposure should match in LE4 spread across maturity buckets should match with Exposure value in LE3?

Background on the question

ANNEX IX -INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRA-TION RISK

Submission date
Final publishing date
Final answer

The exposure shall be reported with the whole outstanding amount in the respective maturity bucket of its expected residual maturity. In case of several separate relationships constituting an exposure to a client, each of these parts of the exposure shall be reported with the whole outstanding amount in the respective maturity bucket of its expected residual maturity (see Q&A 2013_412).

The expected amount which shall be reported in the C 30.00 (LE4) and C 31.00 (LE5) Templates is the same outstanding amount which is reported in column 210 of C 28.00 (LE2) template. 

Status
Final Q&A
Answer prepared by
Answer prepared by the EBA.

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