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Commission Delegated Regulation (EU) No 1187/2014Show full title
Commission Delegated Regulation (EU) No 1187/2014 of 2 October 2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council as regards regulatory technical standards for determining the overall exposure to a client or a group of connected clients in respect of transactions with underlying assets (Text with EEA relevance)
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Article 3Identification of exposures resulting from transactions
1.An institution shall determine the contribution to the overall exposure to a certain client or group of connected clients that results from a certain transaction in accordance with the methodology set out in Articles 4, 5 and 6.
The institution shall determine separately for each of the underlying assets its exposure to this underlying asset in accordance with Article 5.
2.An institution shall assess whether a certain transaction constitutes an additional exposure in accordance with Article 7.
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