An institution’s exposure to a client or group of connected clients shall be considered a Large Exposure where its value is equal or above 10% of its eligible capital.

An institution shall not incur an exposure, after taking into account the effect of the credit risk mitigation, to a client or group of connected clients the value of which exceeds 25% of its eligible capital.
  • In case of institutions,  the limit is the higher amount between the 25% of the eligible capital and EUR 150 million
The Required Templates for Large Exposure Reporting include:
  • Large Exposures limits
  • Identification of the counterparty (including LEI code, country of incorporation/residency,  sector and NACE code)
  • Exposures in the non-trading and trading book (at group level and at member level)
  • Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial entities
Within EU these templates are typically required to be prepared, validated and submitted in XBRL.

The availalbe solution for Large Exposures by Prognosys Solutions is being used by many Financial Institutions (Banks and Investment Firms) preparing, validating and submitting their Large Exposure as well as other Regulatory Compliance Returns for over a decade.
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