# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying 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), Division 4

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IX/part/2/division/1/division/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-1/division-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.