Division 4 F1

In order to report information on the 20 largest exposures to clients or groups of connected clients according to the last sentence of Article 394(1) of CRR on a consolidated basis, the parent institutions in a Member State which are subject to Part Three, Title II, Chapter 3, of CRR shall use templates LE1, LE2 and LE3. The exposure value resulting from subtracting the amount in column 320 ( ‘ Amounts exempted ’ ) of template LE2 from the amount in column 210 ( ‘ Total ’ ) of that same template is the amount that shall be used for determining these 20 largest exposures.