Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn

Column	Legal references and instructions
010-360	The institution shall report in template LE3 the data of the individual clients belonging to the groups of connected clients included in the rows of template LE2.
010	Code Columns 010 and 020 are a composite row identifier, and together must be unique for each row in the table. The code of the individual counterparty belonging to the groups of connected clients shall be reported.
020	Group code Columns 010 and 020 are a composite row identifier, and together must be unique for each row in the table. If a unique code for a group of connected clients is available at national level, this code shall be reported. Where there is no unique code at the national level, the code that shall be reported shall be the code used for reporting exposures to the Group of Connected clients in C 28.00 (LE2). Where a client belongs to several groups of connected clients, it shall be reported as a member of all the groups of connected clients.
030	Transactions where there is an exposure to underlying assets See column 030 of template LE2.
040	Type of connection The type of connection between the individual entity and the group of connected clients shall be specified by using either: ‘ a ’ within the meaning of Article 4(1)(39)(a) of CRR (control); or ‘ b ’ within the meaning of Article 4(1)(39)(b) of CRR (interconnectedness).
050-360	When financial instruments in template LE2 are provided to the whole group of connected clients they shall be allocated to the individual counterparties in template LE3 in accordance with the business criteria of the institution. The remaining instructions are the same as for template LE2.]