Commission Implementing Regulation (EU) No 680/2014of 16 April 2014laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council(Text with EEA relevance) (c. 680)

[F1ANNEX IX U.K. INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2018/1627 of 9 October 2018 amending Implementing Regulation (EU) No 680/2014 as regards prudent valuation for supervisory reporting (Text with EEA relevance).

PART I: GENERAL INSTRUCTIONS U.K.

1. Structure and conventions U.K.

1. The reporting framework on large exposures (‘LE’) shall consist of six templates which include the following information: U.K.

(a)

large exposures limits;

(b)

identification of the counterparty (template LE1);

(c)

exposures in the non-trading and trading book (template LE2);

(d)

detail of the exposures to individual clients within groups of connected clients (template LE3);

(e)

maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities (template LE4);

(f)

maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities: detail of the exposures to individual clients within groups of connected clients (template LE5).

2. The instructions include legal references as well as detailed information regarding the data that shall be reported in each template. U.K.

3. The instructions and the validation rules follow the labelling convention set in the following paragraphs, when referring to the columns, rows and cells of the templates. U.K.

4. The following convention is generally used in the instructions and validation rules: {Template;Row;Column}. An asterisk sign shall be used to express that the validation is done for all the rows reported. U.K.

5. In the case of validations within a template, in which only data points of that template are used, notations do not refer to a template: {Row;Column}. U.K.

6. ABS(Value): the absolute value without sign. Any amount that increases the exposures shall be reported as a positive figure. On the contrary, any amount that reduces the exposures shall be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item, no positive figure shall be reported for that item. U.K.